diff --git a/public_sector_information/sunda_municipality/MMG-public-sector-information-sunda-municipality-vit_byggja_skula_00288.xml b/public_sector_information/sunda_municipality/MMG-public-sector-information-sunda-municipality-vit_byggja_skula_00288.xml
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@@ -0,0 +1,410 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-sunda-https-sunda-fo-vit-byggja-skula-d34bee50ad51db6a" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - Sunda kommuna [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - Sunda Municipality [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">Vit byggja skúla</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="228" xml:lang="en">228 words</measure>
+        <measure unit="tokens" quantity="241" xml:lang="en">241 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-sunda-https-sunda-fo-vit-byggja-skula-d34bee50ad51db6a</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">Vit byggja skúla</title>
+            <idno type="source">https://sunda.fo/vit-byggja-skula/albumcollections_albums/81</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">Sunda kommuna</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-15">2026-08-15</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="13" />
+          <tagUsage gi="s" occurs="1" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="228" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">Vit byggja skúla</head>
+        <p>
+          <s>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">Vit</w>
+            <w lemma="byggja" msd="VNAPP1" lemmaRef="bd:518965">byggja</w>
+            <w lemma="skúli" msd="SMSAar" lemmaRef="bd:513817">skúla</w>
+            <w lemma="februar" msd="SMSAar" lemmaRef="bd:530646">Februar</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+            <w lemma="sjálvgreiðsla" msd="SFSNar">Sjálvgreiðsla</w>
+            <w lemma="bátapláss" msd="SNSNar">Bátapláss</w>
+            <w lemma="byggiloyvi" msd="SNSNar" lemmaRef="bd:572072">Byggiloyvi</w>
+            <w lemma="dagstovnapláss" msd="SNSNar">Dagstovnapláss</w>
+            <w lemma="dagstovnapláss" msd="SNSNar">Dagstovnapláss</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+            <w lemma="dagstovnapláss" msd="SNSNar">Dagstovnapláss</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="farloyvi" msd="SNSNar" lemmaRef="bd:572170">Farloyvi</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">Flyta</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="fíggjarligur" msd="APSNSN" lemmaRef="bd:556661">Fíggjarligt</w>
+            <w lemma="frípláss" msd="SNSAar" lemmaRef="bd:570276">frípláss</w>
+            <w lemma="grundøki" msd="SNSNar" lemmaRef="bd:529957">Grundøki</w>
+            <w lemma="góðkenning" msd="SFSNar" lemmaRef="bd:525002">Góðkenning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="oljutangi" msd="SMSDar" lemmaRef="bd:546862">oljutanga</w>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="oljutangi" msd="SMSDar" lemmaRef="bd:546862">oljutanga</w>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="oljutangi" msd="SMSDar" lemmaRef="bd:546862">oljutanga</w>
+            <pc lemma="_" msd="KO">_</pc>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="hitaloysn" msd="SFSAar">hitaloysn</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">Loyvi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="brenna" msd="VIAtnp" lemmaRef="bd:575951">brenna</w>
+            <w lemma="bál" msd="SNSAar" lemmaRef="bd:576830">bál</w>
+            <w lemma="heimapartur" msd="SMSAar" lemmaRef="bd:532261">Heimapart</w>
+            <w lemma="mentanarstuðul" msd="SMSAar">Mentanarstuðul</w>
+            <w lemma="Vinnuparkering" msd="SFSNar">Vinnuparkering</w>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="feria" msd="SFSDar" lemmaRef="bd:519895">feriu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="dagstovnabarn" msd="SNPDar">dagstovnabørnum</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="tænasta" msd="SFPNar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="Garðar" msd="SMPNar" lemmaRef="bd:575025">Garðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hegna" msd="SNSNar" lemmaRef="bd:582478">hegn</w>
+            <w lemma="andlát" msd="SNSNar" lemmaRef="bd:514319">Andlát</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="jarðarferð" msd="SFPNar">jarðarferðir</w>
+            <w lemma="Kavarudding" msd="SFSNar">Kavarudding</w>
+            <w lemma="leysur" msd="APSMPN" lemmaRef="bd:557593">Leysir</w>
+            <w lemma="hundur" msd="SMPNar" lemmaRef="bd:539763">hundar</w>
+            <w lemma="brúðarvígsla" msd="SFSNar" lemmaRef="bd:519445">Brúðarvígsla</w>
+            <w lemma="fólkayvirlit" msd="SNSNar" lemmaRef="bd:515073">Fólkayvirlit</w>
+            <w lemma="Hjartastartarar" msd="SMPNar">Hjartastartarar</w>
+            <w lemma="boða" msd="VNAPP3" lemmaRef="bd:552945">Boða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hol" msd="SNSDaP" lemmaRef="bd:576885">Hol</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vegur" msd="SMSDAr" lemmaRef="bd:566866">vegnum</w>
+            <w lemma="vatn" msd="SNSNAr" lemmaRef="bd:537145">Vatnið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skíta" msd="LSNSN" lemmaRef="bd:575797">skitið</w>
+            <w lemma="gøtuljós" msd="SNSNar" lemmaRef="bd:585087">Gøtuljós</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="rotta" msd="SFPNar" lemmaRef="bd:522347">Rottur</w>
+            <w lemma="síggja" msd="LSFPN" lemmaRef="bd:514175">sæddar</w>
+            <w lemma="skøra" msd="SFSNar" lemmaRef="bd:522898">Skøra</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">Annað</w>
+            <w lemma="mentan" msd="SFSNar" lemmaRef="bd:534793">Mentan</w>
+            <w lemma="frítíð" msd="SFSNar" lemmaRef="bd:534015">Frítíð</w>
+            <w lemma="ítróttur" msd="SMSNar" lemmaRef="bd:566101">Ítróttur</w>
+            <w lemma="ítróttahøll" msd="SFSNAP" lemmaRef="bd:529119">Ítróttahøllin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="streymur" msd="SMSAAP" lemmaRef="bd:541591">Streymin</w>
+            <w lemma="svimjing" msd="SFSNar" lemmaRef="bd:526069">Svimjing</w>
+            <w lemma="frítíðarundirvísing" msd="SFSNar">Frítíðarundirvísing</w>
+            <w lemma="musikkskúli" msd="SMSNar" lemmaRef="bd:546671">Musikkskúli</w>
+            <w lemma="skóti" msd="SMPNar" lemmaRef="bd:513906">Skótar</w>
+            <w lemma="trúarlív" msd="SNSNar" lemmaRef="bd:518768">Trúarlív</w>
+            <w lemma="bygdarhús" msd="SNSNar" lemmaRef="bd:570427">Bygdarhús</w>
+            <w lemma="Bygdafelag" msd="SNSNAr">Bygdafelagið</w>
+            <w lemma="varði" msd="SMSNAP" join="right" lemmaRef="bd:569562">Varðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Hósvík" msd="SFSNaP" lemmaRef="bd:576629">Hósvík</w>
+            <w lemma="Haldórsvík" msd="SFSGaP" lemmaRef="bd:576626">Haldórsvíkar</w>
+            <w lemma="Avhaldsfelag" msd="SNSNaP" join="right">Avhaldsfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Haldórsvík" msd="SFSNaP" lemmaRef="bd:576626">Haldórsvík</w>
+            <w lemma="ungmannafelag" msd="SNSNAr" lemmaRef="bd:535819">Ungmannafelagið</w>
+            <w lemma="Eydna" msd="SFSNAP" join="right" lemmaRef="bd:526734">Eydnan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="oyrabakki" msd="SMSNaP">Oyrabakki</w>
+            <w lemma="Bygdafelag" msd="SNSNAr">Bygdafelagið</w>
+            <w lemma="Gjógv" msd="SFSGaP" lemmaRef="bd:543594">Gjáar</w>
+            <w lemma="samkomuhús" msd="SNSNaP" join="right" lemmaRef="bd:570496">Samkomuhús</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Gjógv" msd="SFSNaP" lemmaRef="bd:543594">Gjógv</w>
+            <w lemma="bygdarhús" msd="SNSNAP" lemmaRef="bd:570427">Bygdarhúsið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tjørnuvík" msd="SFSDaP" lemmaRef="bd:576639">Tjørnuvík</w>
+            <w lemma="listafólkabústaður" msd="SMSNar">Listafólkabústaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tjørnuvík" msd="SFSDaP" lemmaRef="bd:576639">Tjørnuvík</w>
+            <w lemma="undirhús" msd="SNSNar" lemmaRef="bd:570450">Undirhús</w>
+            <w lemma="Sundalagsstevnan" msd="SFSNAr">Sundalagsstevnan</w>
+            <w lemma="bókasavn" msd="SNSNar" lemmaRef="bd:537502">Bókasøvn</w>
+            <w lemma="Hvalvík" msd="SFSGaP" lemmaRef="bd:576631">Hvalvíkar</w>
+            <w lemma="bókasavn" msd="SNSNaP" lemmaRef="bd:537502">Bókasavn</w>
+            <w lemma="sunda" msd="SFSNaP" lemmaRef="bd:549475">Sunda</w>
+            <w lemma="bókasavn" msd="SNSNar" lemmaRef="bd:537502">Bókasavn</w>
+            <w lemma="mentanar-dagur" msd="SMPNar">Mentanardagar</w>
+            <w lemma="sanghefti" msd="SNSNar">Sanghefti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felagssangur" msd="SMSAar">felagssang</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Náttúrulund" msd="SFSDAr">Náttúrulundini</w>
+            <w lemma="mynd" msd="SFPNar" lemmaRef="bd:534855">Myndir</w>
+            <w lemma="Kelvarenning" msd="SFSNar">Kelvarenning</w>
+            <w lemma="mentanarstuðul" msd="SMSAar">Mentanarstuðul</w>
+            <w lemma="ungdómshús" msd="SNPNar" lemmaRef="bd:570470">Ungdómshús</w>
+            <w lemma="staðarnavn" msd="SNPNar" lemmaRef="bd:537310">Staðarnøvn</w>
+            <w lemma="Gjógv" msd="SFSNaP" lemmaRef="bd:543594">Gjógv</w>
+            <w lemma="Haldórsvík" msd="SFSNaP" lemmaRef="bd:576626">Haldórsvík</w>
+            <w lemma="Hósvík" msd="SFSNaP" lemmaRef="bd:576629">Hósvík</w>
+            <w lemma="Hvalvík" msd="SFSNaP" join="right" lemmaRef="bd:576631">Hvalvík</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Streymnes" msd="SNSNaP" lemmaRef="bd:576549">Streymnes</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Nesvík" msd="SFSNaP">Nesvík</w>
+            <w lemma="Langasandur" msd="SMSNaP" lemmaRef="bd:530808">Langasandur</w>
+            <w lemma="Norðskála" msd="SFSNaP">Norðskála</w>
+            <w lemma="Oyrarbakki" msd="SMSNaP" lemmaRef="bd:569367">Oyrarbakki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Oyri" msd="SFSNaP" lemmaRef="bd:544118">Oyri</w>
+            <w lemma="Saksun" msd="SFSNaP">Saksun</w>
+            <w lemma="Tjørnuvík" msd="SFSNaP" lemmaRef="bd:576639">Tjørnuvík</w>
+            <w lemma="Bátahugni" msd="SMSNar">Bátahugni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Hvalvík" msd="SFSDaP" lemmaRef="bd:576631">Hvalvík</w>
+            <w lemma="Regatta" msd="SFSNar">Regatta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Hósvík" msd="SFSDaP" lemmaRef="bd:576629">Hósvík</w>
+            <w lemma="skúli" msd="SMPNar" lemmaRef="bd:513817">Skúlar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dagstovnur" msd="SMPNar" lemmaRef="bd:539029">dagstovnar</w>
+            <w lemma="innskriving" msd="SFSNar" lemmaRef="bd:525135">Innskriving</w>
+            <w lemma="dagstovnatilboð" msd="SNPNar">Dagstovnatilboð</w>
+            <w lemma="dagstovnur" msd="SMPNar" lemmaRef="bd:539029">Dagstovnar</w>
+            <w lemma="gjald" msd="LSFSN" lemmaRef="bd:537638">Gjøld</w>
+            <w lemma="fólkaskúli" msd="SMPNar" join="right" lemmaRef="bd:545514">Fólkaskúlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1.-3." msd="NOgnc">1.-3.</w>
+            <w lemma="flokkur" msd="SMSAar" lemmaRef="bd:564685">flokk</w>
+            <w lemma="Hósvík" msd="SFSGaP" lemmaRef="bd:576629">Hósvíkar</w>
+            <w lemma="skúli" msd="SMSNar" lemmaRef="bd:513817">skúli</w>
+            <w lemma="Hvalvík" msd="SFSGaP" lemmaRef="bd:576631">Hvalvíkar</w>
+            <w lemma="skúli" msd="SMSNar" lemmaRef="bd:513817">skúli</w>
+            <w lemma="skúli" msd="SMSNAP" lemmaRef="bd:513817">Skúlin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="streymur" msd="SMSAAP" join="right" lemmaRef="bd:541591">Streymin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1.-10" msd="NOgnc" join="right">1.-10</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="flokkur" msd="SMSAar" lemmaRef="bd:564685">flokk</w>
+            <w lemma="skúlastýrisval" msd="SNSNar">Skúlastýrisval</w>
+            <w lemma="skúlabussur" msd="SMSNar" lemmaRef="bd:585890">Skúlabussur</w>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">Aðrir</w>
+            <w lemma="skúli" msd="SMPNar" lemmaRef="bd:513817">skúlar</w>
+            <w lemma="skúli" msd="SMSNAr" lemmaRef="bd:513817">Skúlin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="á" msd="SFPAaP" lemmaRef="bd:543790">Áir</w>
+            <w lemma="trygdardepil" msd="SMSAAP">Trygdardepilin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="á" msd="SFPAaP" lemmaRef="bd:543790">Áir</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">Vit</w>
+            <w lemma="byggja" msd="VNAPP1" lemmaRef="bd:518965">byggja</w>
+            <w lemma="skúli" msd="SMSAar" lemmaRef="bd:513817">skúla</w>
+            <w lemma="bussleið" msd="SFSNAr" lemmaRef="bd:533656">Bussleiðin</w>
+            <w lemma="eldraøki" msd="SNSNAr" lemmaRef="bd:529906">Eldraøkið</w>
+            <w lemma="Heimatænasta" msd="SFSNAr">Heimatænastan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="VEKS" msd="SgncaP">VEKS</w>
+            <w lemma="røktarheim" msd="SNSNAr" lemmaRef="bd:516585">Røktarheimið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="mørk" msd="SFPDAP" lemmaRef="bd:543473">Mørkini</w>
+            <w lemma="dagdvølja" msd="SMSNAr" lemmaRef="bd:519559">Dagdvøljan</w>
+            <w lemma="dagtilhald" msd="DNd" lemmaRef="bd:514632">Dagtilhaldið</w>
+            <w lemma="blákolla" msd="Unknown Tag" lemmaRef="bd:519303">Blákollan</w>
+            <w lemma="barnaverndartænasta" msd="SFSNAr" lemmaRef="bd:586154">Barnaverndartænastan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="VEKS" msd="SgncaP">VEKS</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fráboða" msd="VIAtnp" lemmaRef="bd:552944">fráboða</w>
+            <w lemma="samband" msd="SNSAaP" lemmaRef="bd:527997">Samband</w>
+            <w lemma="dátuvernd" msd="SFSAaP">Dátuvernd</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="VEKS" msd="SgncaP">VEKS</w>
+            <w lemma="Heilsutænasta" msd="SFPNar">Heilsutænastur</w>
+            <w lemma="Kommunulækni" msd="SMPNar">Kommunulæknar</w>
+            <w lemma="barna" msd="SFSNar" join="right" lemmaRef="bd:551043">Barna</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ungdómstannrøkt" msd="SFSNar">ungdómstannrøkt</w>
+            <w lemma="gign" msd="SMSNaP" lemmaRef="bd:534089">Gigni</w>
+            <w lemma="Økispsykiatri" msd="SFSNar">Økispsykiatri</w>
+            <w lemma="ABC" msd="SgncaP">ABC</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sálarligur" msd="APSFSA" lemmaRef="bd:556666">sálarliga</w>
+            <w lemma="heilsa" msd="SFSAar" lemmaRef="bd:520423">heilsu</w>
+            <w lemma="sunda" msd="APWNSN" lemmaRef="bd:549475">Sunda</w>
+            <w lemma="sløkkilið" msd="SNSNAr" lemmaRef="bd:571050">sløkkilið</w>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">Bygging</w>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">Bygging</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="grundstykki" msd="SNSNar" lemmaRef="bd:529956">Grundstykki</w>
+            <w lemma="byggisamtykt" msd="SFPNar" lemmaRef="bd:533662">Byggisamtyktir</w>
+            <w lemma="burturkast" msd="SNSNar" lemmaRef="bd:536929">Burturkast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umhvørvi" msd="SNSNAr" lemmaRef="bd:573145">umhvørvið</w>
+            <w lemma="Umhvørvispláss" msd="SNSNar">Umhvørvispláss</w>
+            <w lemma="móttøka" msd="SFSNar" lemmaRef="bd:521723">Móttøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mold" msd="SFSDar" lemmaRef="bd:532879">mold</w>
+            <w lemma="endurnýtsla" msd="SFSNar" lemmaRef="bd:527130">Endurnýtsla</w>
+            <w lemma="húsarhaldsrusk" msd="SNSNar" lemmaRef="bd:585296">Húsarhaldsrusk</w>
+            <w lemma="hvítur" msd="APWMSN" lemmaRef="bd:555662">Hvíti</w>
+            <w lemma="posi" msd="SMSNAr" lemmaRef="bd:513731">posin</w>
+            <w lemma="Ruddingardagur" msd="SMSNar">Ruddingardagur</w>
+            <w lemma="kamping" msd="SFSNar" lemmaRef="bd:525156">Kamping</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sunda" msd="APWFSD" lemmaRef="bd:549475">Sunda</w>
+            <w lemma="kommuna" msd="SFSDaP" lemmaRef="bd:520934">kommunu</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/sunda_municipality/MMG-public-sector-information-sunda-municipality-vit_byggja_skula_00289.xml b/public_sector_information/sunda_municipality/MMG-public-sector-information-sunda-municipality-vit_byggja_skula_00289.xml
new file mode 100644
index 0000000000000000000000000000000000000000..07b094ea7cefec466f798f9afc956ba24c582d56
--- /dev/null
+++ b/public_sector_information/sunda_municipality/MMG-public-sector-information-sunda-municipality-vit_byggja_skula_00289.xml
@@ -0,0 +1,410 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-sunda-https-sunda-fo-vit-byggja-skula-dac801988af8f562" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - Sunda kommuna [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - Sunda Municipality [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">Vit byggja skúla</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="228" xml:lang="en">228 words</measure>
+        <measure unit="tokens" quantity="241" xml:lang="en">241 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-sunda-https-sunda-fo-vit-byggja-skula-dac801988af8f562</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">Vit byggja skúla</title>
+            <idno type="source">https://sunda.fo/vit-byggja-skula/albumcollections_albums/150</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">Sunda kommuna</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-15">2026-08-15</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="13" />
+          <tagUsage gi="s" occurs="1" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="228" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">Vit byggja skúla</head>
+        <p>
+          <s>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">Vit</w>
+            <w lemma="byggja" msd="VNAPP1" lemmaRef="bd:518965">byggja</w>
+            <w lemma="skúli" msd="SMSAar" lemmaRef="bd:513817">skúla</w>
+            <w lemma="August" msd="SMSAar" lemmaRef="bd:574945">August</w>
+            <w lemma="2020" msd="NOgnc">2020</w>
+            <w lemma="sjálvgreiðsla" msd="SFSNar">Sjálvgreiðsla</w>
+            <w lemma="bátapláss" msd="SNSNar">Bátapláss</w>
+            <w lemma="byggiloyvi" msd="SNSNar" lemmaRef="bd:572072">Byggiloyvi</w>
+            <w lemma="dagstovnapláss" msd="SNSNar">Dagstovnapláss</w>
+            <w lemma="dagstovnapláss" msd="SNSNar">Dagstovnapláss</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+            <w lemma="dagstovnapláss" msd="SNSNar">Dagstovnapláss</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="farloyvi" msd="SNSNar" lemmaRef="bd:572170">Farloyvi</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">Flyta</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="fíggjarligur" msd="APSNSN" lemmaRef="bd:556661">Fíggjarligt</w>
+            <w lemma="frípláss" msd="SNSAar" lemmaRef="bd:570276">frípláss</w>
+            <w lemma="grundøki" msd="SNSNar" lemmaRef="bd:529957">Grundøki</w>
+            <w lemma="góðkenning" msd="SFSNar" lemmaRef="bd:525002">Góðkenning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="oljutangi" msd="SMSDar" lemmaRef="bd:546862">oljutanga</w>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="oljutangi" msd="SMSDar" lemmaRef="bd:546862">oljutanga</w>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="oljutangi" msd="SMSDar" lemmaRef="bd:546862">oljutanga</w>
+            <pc lemma="_" msd="KO">_</pc>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="hitaloysn" msd="SFSAar">hitaloysn</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">Loyvi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="brenna" msd="VIAtnp" lemmaRef="bd:575951">brenna</w>
+            <w lemma="bál" msd="SNSAar" lemmaRef="bd:576830">bál</w>
+            <w lemma="heimapartur" msd="SMSAar" lemmaRef="bd:532261">Heimapart</w>
+            <w lemma="mentanarstuðul" msd="SMSAar">Mentanarstuðul</w>
+            <w lemma="Vinnuparkering" msd="SFSNar">Vinnuparkering</w>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="feria" msd="SFSDar" lemmaRef="bd:519895">feriu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="dagstovnabarn" msd="SNPDar">dagstovnabørnum</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="tænasta" msd="SFPNar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="Garðar" msd="SMPNar" lemmaRef="bd:575025">Garðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hegna" msd="SNSNar" lemmaRef="bd:582478">hegn</w>
+            <w lemma="andlát" msd="SNSNar" lemmaRef="bd:514319">Andlát</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="jarðarferð" msd="SFPNar">jarðarferðir</w>
+            <w lemma="Kavarudding" msd="SFSNar">Kavarudding</w>
+            <w lemma="leysur" msd="APSMPN" lemmaRef="bd:557593">Leysir</w>
+            <w lemma="hundur" msd="SMPNar" lemmaRef="bd:539763">hundar</w>
+            <w lemma="brúðarvígsla" msd="SFSNar" lemmaRef="bd:519445">Brúðarvígsla</w>
+            <w lemma="fólkayvirlit" msd="SNSNar" lemmaRef="bd:515073">Fólkayvirlit</w>
+            <w lemma="Hjartastartarar" msd="SMPNar">Hjartastartarar</w>
+            <w lemma="boða" msd="VNAPP3" lemmaRef="bd:552945">Boða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hol" msd="SNSDaP" lemmaRef="bd:576885">Hol</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vegur" msd="SMSDAr" lemmaRef="bd:566866">vegnum</w>
+            <w lemma="vatn" msd="SNSNAr" lemmaRef="bd:537145">Vatnið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skíta" msd="LSNSN" lemmaRef="bd:575797">skitið</w>
+            <w lemma="gøtuljós" msd="SNSNar" lemmaRef="bd:585087">Gøtuljós</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="rotta" msd="SFPNar" lemmaRef="bd:522347">Rottur</w>
+            <w lemma="síggja" msd="LSFPN" lemmaRef="bd:514175">sæddar</w>
+            <w lemma="skøra" msd="SFSNar" lemmaRef="bd:522898">Skøra</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">Annað</w>
+            <w lemma="mentan" msd="SFSNar" lemmaRef="bd:534793">Mentan</w>
+            <w lemma="frítíð" msd="SFSNar" lemmaRef="bd:534015">Frítíð</w>
+            <w lemma="ítróttur" msd="SMSNar" lemmaRef="bd:566101">Ítróttur</w>
+            <w lemma="ítróttahøll" msd="SFSNAP" lemmaRef="bd:529119">Ítróttahøllin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="streymur" msd="SMSAAP" lemmaRef="bd:541591">Streymin</w>
+            <w lemma="svimjing" msd="SFSNar" lemmaRef="bd:526069">Svimjing</w>
+            <w lemma="frítíðarundirvísing" msd="SFSNar">Frítíðarundirvísing</w>
+            <w lemma="musikkskúli" msd="SMSNar" lemmaRef="bd:546671">Musikkskúli</w>
+            <w lemma="skóti" msd="SMPNar" lemmaRef="bd:513906">Skótar</w>
+            <w lemma="trúarlív" msd="SNSNar" lemmaRef="bd:518768">Trúarlív</w>
+            <w lemma="bygdarhús" msd="SNSNar" lemmaRef="bd:570427">Bygdarhús</w>
+            <w lemma="Bygdafelag" msd="SNSNAr">Bygdafelagið</w>
+            <w lemma="varði" msd="SMSNAP" join="right" lemmaRef="bd:569562">Varðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Hósvík" msd="SFSNaP" lemmaRef="bd:576629">Hósvík</w>
+            <w lemma="Haldórsvík" msd="SFSGaP" lemmaRef="bd:576626">Haldórsvíkar</w>
+            <w lemma="Avhaldsfelag" msd="SNSNaP" join="right">Avhaldsfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Haldórsvík" msd="SFSNaP" lemmaRef="bd:576626">Haldórsvík</w>
+            <w lemma="ungmannafelag" msd="SNSNAr" lemmaRef="bd:535819">Ungmannafelagið</w>
+            <w lemma="Eydna" msd="SFSNAP" join="right" lemmaRef="bd:526734">Eydnan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="oyrabakki" msd="SMSNaP">Oyrabakki</w>
+            <w lemma="Bygdafelag" msd="SNSNAr">Bygdafelagið</w>
+            <w lemma="Gjógv" msd="SFSGaP" lemmaRef="bd:543594">Gjáar</w>
+            <w lemma="samkomuhús" msd="SNSNaP" join="right" lemmaRef="bd:570496">Samkomuhús</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Gjógv" msd="SFSNaP" lemmaRef="bd:543594">Gjógv</w>
+            <w lemma="bygdarhús" msd="SNSNAP" lemmaRef="bd:570427">Bygdarhúsið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tjørnuvík" msd="SFSDaP" lemmaRef="bd:576639">Tjørnuvík</w>
+            <w lemma="listafólkabústaður" msd="SMSNar">Listafólkabústaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tjørnuvík" msd="SFSDaP" lemmaRef="bd:576639">Tjørnuvík</w>
+            <w lemma="undirhús" msd="SNSNar" lemmaRef="bd:570450">Undirhús</w>
+            <w lemma="Sundalagsstevnan" msd="SFSNAr">Sundalagsstevnan</w>
+            <w lemma="bókasavn" msd="SNSNar" lemmaRef="bd:537502">Bókasøvn</w>
+            <w lemma="Hvalvík" msd="SFSGaP" lemmaRef="bd:576631">Hvalvíkar</w>
+            <w lemma="bókasavn" msd="SNSNaP" lemmaRef="bd:537502">Bókasavn</w>
+            <w lemma="sunda" msd="SFSNaP" lemmaRef="bd:549475">Sunda</w>
+            <w lemma="bókasavn" msd="SNSNar" lemmaRef="bd:537502">Bókasavn</w>
+            <w lemma="mentanar-dagur" msd="SMPNar">Mentanardagar</w>
+            <w lemma="sanghefti" msd="SNSNar">Sanghefti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felagssangur" msd="SMSAar">felagssang</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Náttúrulund" msd="SFSDAr">Náttúrulundini</w>
+            <w lemma="mynd" msd="SFPNar" lemmaRef="bd:534855">Myndir</w>
+            <w lemma="Kelvarenning" msd="SFSNar">Kelvarenning</w>
+            <w lemma="mentanarstuðul" msd="SMSAar">Mentanarstuðul</w>
+            <w lemma="ungdómshús" msd="SNPNar" lemmaRef="bd:570470">Ungdómshús</w>
+            <w lemma="staðarnavn" msd="SNPNar" lemmaRef="bd:537310">Staðarnøvn</w>
+            <w lemma="Gjógv" msd="SFSNaP" lemmaRef="bd:543594">Gjógv</w>
+            <w lemma="Haldórsvík" msd="SFSNaP" lemmaRef="bd:576626">Haldórsvík</w>
+            <w lemma="Hósvík" msd="SFSNaP" lemmaRef="bd:576629">Hósvík</w>
+            <w lemma="Hvalvík" msd="SFSNaP" join="right" lemmaRef="bd:576631">Hvalvík</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Streymnes" msd="SNSNaP" lemmaRef="bd:576549">Streymnes</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Nesvík" msd="SFSNaP">Nesvík</w>
+            <w lemma="Langasandur" msd="SMSNaP" lemmaRef="bd:530808">Langasandur</w>
+            <w lemma="Norðskála" msd="SFSNaP">Norðskála</w>
+            <w lemma="Oyrarbakki" msd="SMSNaP" lemmaRef="bd:569367">Oyrarbakki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Oyri" msd="SFSNaP" lemmaRef="bd:544118">Oyri</w>
+            <w lemma="Saksun" msd="SFSNaP">Saksun</w>
+            <w lemma="Tjørnuvík" msd="SFSNaP" lemmaRef="bd:576639">Tjørnuvík</w>
+            <w lemma="Bátahugni" msd="SMSNar">Bátahugni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Hvalvík" msd="SFSDaP" lemmaRef="bd:576631">Hvalvík</w>
+            <w lemma="Regatta" msd="SFSNar">Regatta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Hósvík" msd="SFSDaP" lemmaRef="bd:576629">Hósvík</w>
+            <w lemma="skúli" msd="SMPNar" lemmaRef="bd:513817">Skúlar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dagstovnur" msd="SMPNar" lemmaRef="bd:539029">dagstovnar</w>
+            <w lemma="innskriving" msd="SFSNar" lemmaRef="bd:525135">Innskriving</w>
+            <w lemma="dagstovnatilboð" msd="SNPNar">Dagstovnatilboð</w>
+            <w lemma="dagstovnur" msd="SMPNar" lemmaRef="bd:539029">Dagstovnar</w>
+            <w lemma="gjald" msd="LSFSN" lemmaRef="bd:537638">Gjøld</w>
+            <w lemma="fólkaskúli" msd="SMPNar" join="right" lemmaRef="bd:545514">Fólkaskúlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1.-3." msd="NOgnc">1.-3.</w>
+            <w lemma="flokkur" msd="SMSAar" lemmaRef="bd:564685">flokk</w>
+            <w lemma="Hósvík" msd="SFSGaP" lemmaRef="bd:576629">Hósvíkar</w>
+            <w lemma="skúli" msd="SMSNar" lemmaRef="bd:513817">skúli</w>
+            <w lemma="Hvalvík" msd="SFSGaP" lemmaRef="bd:576631">Hvalvíkar</w>
+            <w lemma="skúli" msd="SMSNar" lemmaRef="bd:513817">skúli</w>
+            <w lemma="skúli" msd="SMSNAP" lemmaRef="bd:513817">Skúlin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="streymur" msd="SMSAAP" join="right" lemmaRef="bd:541591">Streymin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1.-10" msd="NOgnc" join="right">1.-10</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="flokkur" msd="SMSAar" lemmaRef="bd:564685">flokk</w>
+            <w lemma="skúlastýrisval" msd="SNSNar">Skúlastýrisval</w>
+            <w lemma="skúlabussur" msd="SMSNar" lemmaRef="bd:585890">Skúlabussur</w>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">Aðrir</w>
+            <w lemma="skúli" msd="SMPNar" lemmaRef="bd:513817">skúlar</w>
+            <w lemma="skúli" msd="SMSNAr" lemmaRef="bd:513817">Skúlin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="á" msd="SFPAaP" lemmaRef="bd:543790">Áir</w>
+            <w lemma="trygdardepil" msd="SMSAAP">Trygdardepilin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="á" msd="SFPAaP" lemmaRef="bd:543790">Áir</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">Vit</w>
+            <w lemma="byggja" msd="VNAPP1" lemmaRef="bd:518965">byggja</w>
+            <w lemma="skúli" msd="SMSAar" lemmaRef="bd:513817">skúla</w>
+            <w lemma="bussleið" msd="SFSNAr" lemmaRef="bd:533656">Bussleiðin</w>
+            <w lemma="eldraøki" msd="SNSNAr" lemmaRef="bd:529906">Eldraøkið</w>
+            <w lemma="Heimatænasta" msd="SFSNAr">Heimatænastan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="VEKS" msd="SgncaP">VEKS</w>
+            <w lemma="røktarheim" msd="SNSNAr" lemmaRef="bd:516585">Røktarheimið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="mørk" msd="SFPDAP" lemmaRef="bd:543473">Mørkini</w>
+            <w lemma="dagdvølja" msd="SMSNAr" lemmaRef="bd:519559">Dagdvøljan</w>
+            <w lemma="dagtilhald" msd="DNd" lemmaRef="bd:514632">Dagtilhaldið</w>
+            <w lemma="blákolla" msd="Unknown Tag" lemmaRef="bd:519303">Blákollan</w>
+            <w lemma="barnaverndartænasta" msd="SFSNAr" lemmaRef="bd:586154">Barnaverndartænastan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="VEKS" msd="SgncaP">VEKS</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fráboða" msd="VIAtnp" lemmaRef="bd:552944">fráboða</w>
+            <w lemma="samband" msd="SNSAaP" lemmaRef="bd:527997">Samband</w>
+            <w lemma="dátuvernd" msd="SFSAaP">Dátuvernd</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="VEKS" msd="SgncaP">VEKS</w>
+            <w lemma="Heilsutænasta" msd="SFPNar">Heilsutænastur</w>
+            <w lemma="Kommunulækni" msd="SMPNar">Kommunulæknar</w>
+            <w lemma="barna" msd="SFSNar" join="right" lemmaRef="bd:551043">Barna</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ungdómstannrøkt" msd="SFSNar">ungdómstannrøkt</w>
+            <w lemma="gign" msd="SMSNaP" lemmaRef="bd:534089">Gigni</w>
+            <w lemma="Økispsykiatri" msd="SFSNar">Økispsykiatri</w>
+            <w lemma="ABC" msd="SgncaP">ABC</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sálarligur" msd="APSFSA" lemmaRef="bd:556666">sálarliga</w>
+            <w lemma="heilsa" msd="SFSAar" lemmaRef="bd:520423">heilsu</w>
+            <w lemma="sunda" msd="APWNSN" lemmaRef="bd:549475">Sunda</w>
+            <w lemma="sløkkilið" msd="SNSNAr" lemmaRef="bd:571050">sløkkilið</w>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">Bygging</w>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">Bygging</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="grundstykki" msd="SNSNar" lemmaRef="bd:529956">Grundstykki</w>
+            <w lemma="byggisamtykt" msd="SFPNar" lemmaRef="bd:533662">Byggisamtyktir</w>
+            <w lemma="burturkast" msd="SNSNar" lemmaRef="bd:536929">Burturkast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umhvørvi" msd="SNSNAr" lemmaRef="bd:573145">umhvørvið</w>
+            <w lemma="Umhvørvispláss" msd="SNSNar">Umhvørvispláss</w>
+            <w lemma="móttøka" msd="SFSNar" lemmaRef="bd:521723">Móttøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mold" msd="SFSDar" lemmaRef="bd:532879">mold</w>
+            <w lemma="endurnýtsla" msd="SFSNar" lemmaRef="bd:527130">Endurnýtsla</w>
+            <w lemma="húsarhaldsrusk" msd="SNSNar" lemmaRef="bd:585296">Húsarhaldsrusk</w>
+            <w lemma="hvítur" msd="APWMSN" lemmaRef="bd:555662">Hvíti</w>
+            <w lemma="posi" msd="SMSNAr" lemmaRef="bd:513731">posin</w>
+            <w lemma="Ruddingardagur" msd="SMSNar">Ruddingardagur</w>
+            <w lemma="kamping" msd="SFSNar" lemmaRef="bd:525156">Kamping</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sunda" msd="APWFSD" lemmaRef="bd:549475">Sunda</w>
+            <w lemma="kommuna" msd="SFSDaP" lemmaRef="bd:520934">kommunu</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/sunda_municipality/README.md b/public_sector_information/sunda_municipality/README.md
new file mode 100644
index 0000000000000000000000000000000000000000..ecda837ff723f6409daa60dd56d26f686588755e
--- /dev/null
+++ b/public_sector_information/sunda_municipality/README.md
@@ -0,0 +1,30 @@
+# Sunda Municipality
+
+This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with [TrustLLM](https://trustllm.eu/) and has been cleaned, deduplicated and linguistically annotated.
+
+## Contents
+
+- Words: 54,118
+- Tokens: 61,067
+- TEI records: 289
+- XML files: 289
+
+Words count XML `w` elements; tokens include words and punctuation (`w` + `pc`). TEI records count individual texts or snippets. XML files count the physical files: a standalone document contains one record, while a `teiCorpus` collection can contain many.
+
+## License
+
+See [LICENSE.md](LICENSE.md) for the source-text terms and attribution information.
+
+## Download
+
+[Browse this corpus on Hugging Face](https://huggingface.co/datasets/Setur/MMG-2026/tree/main/public_sector_information/sunda_municipality).
+
+```bash
+hf download Setur/MMG-2026 --repo-type dataset --revision main --include 'public_sector_information/sunda_municipality/**' --local-dir MMG-2026
+```
+
+## Citation
+
+Cite this MMG edition. If you use only specific subcorpora, name them in the citation.
+
+Johannesen, Uni; Debess, Iben Nyholm; Berg, Ingmar; Simonsen, Annika; Scalvini, Barbara. 2026. Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026. Fróðskaparsetur Føroya. [https://miklamal.setur.fo/?mode=MMG2026](https://miklamal.setur.fo/?mode=MMG2026).
diff --git a/public_sector_information/taks_tax_authority/LICENSE.md b/public_sector_information/taks_tax_authority/LICENSE.md
new file mode 100644
index 0000000000000000000000000000000000000000..935a056f92a68ec0c53e2d60a3d7a25b39ca7e12
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/LICENSE.md
@@ -0,0 +1,7 @@
+# License: TAKS – Tax Authority
+
+This file gives the source-text terms for **TAKS – Tax Authority**, part of MMG-2026.
+
+**License:** [Official documents - Faroese Copyright Act, section 9](https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett)
+
+See the XML headers for text-specific rights and attribution. MMG's documentation, metadata and annotations are covered separately under [MMG contributions](../../LICENSES.md#mmg-contributions).
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00095.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00095.xml
new file mode 100644
index 0000000000000000000000000000000000000000..c284c7f1989b956ec46decbfd9bb65cb5fa017b0
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00095.xml
@@ -0,0 +1,607 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-045e73cb9dcc601e" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="322" xml:lang="en">322 words</measure>
+        <measure unit="tokens" quantity="386" xml:lang="en">386 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-045e73cb9dcc601e</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/2359/tollplakat-2019-en-pdf-print.pdf?s=NvQZk71OFkMvhx_vRqwpDI31wmQ</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="5" />
+          <tagUsage gi="pc" occurs="64" />
+          <tagUsage gi="s" occurs="25" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="322" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <pc lemma="*" msd="KO" join="right">*</pc>
+            <w lemma="Cider" msd="F" join="left">Cider</w>
+            <w lemma="up" msd="F">up</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="5.8" msd="NOgnc" join="right">5.8</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="Duty-free" msd="F">Duty-free</w>
+            <w lemma="imports" msd="F">imports</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Faroes" msd="SFPAaP">Faroes</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="tollregla" msd="SFPNar" lemmaRef="bd:523560">Tollreglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðandi" msd="Adegnc" lemmaRef="bd:564110">ferðandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rúsdrekka" msd="SFSNaP" lemmaRef="bd:514211">Rúsdrekka</w>
+            <w lemma="luktilsi" msd="SNSNar" join="right" lemmaRef="bd:573632">Luktilsi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rakivatn" msd="SNSNar" join="right" lemmaRef="bd:536997">rakivatn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sodavatn" msd="SNSNar" join="right" lemmaRef="bd:578283">sodavatn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjokulátuvøra" msd="SFPNar">sjokulátuvørur</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="vøra" msd="SFPNar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="Tubbaksvøra" msd="SFPNar">Tubbaksvørur</w>
+            <w lemma="borðvín" msd="SNSNaP" join="right" lemmaRef="bd:517978">Borðvín</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øl" msd="SNSNar" join="right" lemmaRef="bd:517885">Øl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="øl" msd="SNSNaP" join="right" lemmaRef="bd:517885">Øl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rúsdrekka" msd="SFSNar" join="right" lemmaRef="bd:514211">Rúsdrekka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="borðvín" msd="SNSNar" join="right" lemmaRef="bd:517978">Borðvín</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øl" msd="SNSNar" join="right" lemmaRef="bd:517885">Øl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rúsdrekka" msd="SFSNaP" join="right" lemmaRef="bd:514211">Rúsdrekka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heitvín" msd="SNSNar" join="right" lemmaRef="bd:515286">Heitvín</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øl" msd="SNSNar" join="right" lemmaRef="bd:517885">Øl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Sigarettir" msd="SFPNar" join="right">Sigarettir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="200" msd="NOgnc">200</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Sigarillos" msd="SNSNaP" join="right">Sigarillos</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tubbak" msd="SNSNaP" join="right" lemmaRef="bd:570815">Tubbak</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="g" msd="TT">g</w>
+            <w lemma="sigar" msd="SMPNaP" join="right" lemmaRef="bd:535295">Sigarir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="luktilsi" msd="SNSNaP" join="right" lemmaRef="bd:573632">Luktilsi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="g" msd="TT">g</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rakivatn" msd="SNSNar" join="right" lemmaRef="bd:536997">Rakivatn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="cl" msd="TS">cl</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Sjokulátuvøra" msd="SFPNar" join="right">Sjokulátuvørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="kg" msd="TS">kg</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sodavatn" msd="SNSNar" join="right" lemmaRef="bd:578283">Sodavatn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <pc lemma="++" msd="KO">++</pc>
+            <pc lemma="++" msd="KO">++</pc>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">Hesar</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ferðandi" msd="Adegnc" lemmaRef="bd:564110">ferðandi</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsfríar" msd="APSFPA" join="right">avgjaldsfríar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tubbaksvøra" msd="SFPAar">tubbaksvørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rúsdrekka" msd="SNSAar" lemmaRef="bd:514211">rúsdrekka</w>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="ár" msd="SNPNar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="www.taks.fo" msd="W">www.taks.fo</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsfrítt" msd="DNd">avgjaldsfrítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="2.500" msd="NOgnc">2.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vøra" msd="SFSNar" join="right" lemmaRef="bd:524139">Vøra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kosta" msd="VNAPS3" lemmaRef="bd:552579">kostar</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="2.500" msd="NOgnc">2.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tolla" msd="LSFSN" lemmaRef="bd:550466">tollað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fullur" msd="APSNSD" lemmaRef="bd:562108">fullum</w>
+            <w lemma="virði" msd="SNSDar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vøra" msd="SFSNar" join="right" lemmaRef="bd:524139">Vøra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eind" msd="SFSNar" join="right" lemmaRef="bd:533804">eind</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="umfar" msd="SNPDar" lemmaRef="bd:537118">umførum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mangur" msd="ACSMPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsfrítt" msd="DNd" join="right">avgjaldsfrítt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="2.500" msd="NOgnc">2.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="More" msd="F">More</w>
+            <w lemma="information" msd="F" join="right">information</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="duty-free" msd="F" join="left">duty-free</w>
+            <w lemma="Alcohol" msd="F">Alcohol</w>
+            <w lemma="Tobacco" msd="F">Tobacco</w>
+            <w lemma="You" msd="F">You</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="bringur" msd="VIAtnp" lemmaRef="bd:538915">bring</w>
+            <w lemma="one" msd="PIFpSA">one</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="these" msd="PDFpPD">these</w>
+            <w lemma="combinations" msd="F">combinations</w>
+            <w lemma="You" msd="F">You</w>
+            <w lemma="may" msd="VNAPS2">may</w>
+            <w lemma="bringur" msd="VIAtnp" lemmaRef="bd:538915">bring</w>
+            <w lemma="one" msd="PIMpSA">one</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="these" msd="PDNpPD">these</w>
+            <w lemma="goods" msd="SNPDar">goods</w>
+            <w lemma="Cigarillos" msd="F">Cigarillos</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="pcs" msd="TS" join="right">pcs</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Cigars" msd="SMPNar">Cigars</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="pcs" msd="TS" join="right">pcs</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Tobacco" msd="F">Tobacco</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="snuff" msd="F">snuff</w>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="gramur" msd="TS" lemmaRef="bd:562848">grams</w>
+            <w lemma="Cigarettes" msd="F">Cigarettes</w>
+            <w lemma="200" msd="NOgnc">200</w>
+            <w lemma="pcs" msd="TS" join="right">pcs</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fortified" msd="F">Fortified</w>
+            <w lemma="wine" msd="F">wine</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="litre" msd="SNSAar">litre</w>
+            <w lemma="Beer" msd="F">Beer</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="cider" msd="F" join="right">cider</w>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="litres" msd="F">litres</w>
+            <w lemma="Spirits" msd="F">Spirits</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="litre" msd="F">litre</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="Beer" msd="F">Beer</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="cider" msd="F" join="right">cider</w>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="litres" msd="F">litres</w>
+            <w lemma="Spirits" msd="F">Spirits</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="litre" msd="SNSNar">litre</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="Table" msd="F">Table</w>
+            <w lemma="wine" msd="F">wine</w>
+            <w lemma="2.25" msd="NOgnc">2.25</w>
+            <w lemma="litres" msd="F">litres</w>
+            <w lemma="Beer" msd="F">Beer</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="cider" msd="F" join="right">cider</w>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="litres" msd="F">litres</w>
+            <w lemma="Table" msd="F">Table</w>
+            <w lemma="wine" msd="F">wine</w>
+            <w lemma="4.5" msd="NOgnc">4.5</w>
+            <w lemma="litres" msd="F">litres</w>
+            <w lemma="Beer" msd="F">Beer</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="cider" msd="F" join="right">cider</w>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="litres" msd="F">litres</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <w lemma="%22" msd="NOgnc" join="both">%22</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="Fortified" msd="F">Fortified</w>
+            <w lemma="wine" msd="F">wine</w>
+            <w lemma="2.25" msd="NOgnc">2.25</w>
+            <w lemma="litres" msd="F">litres</w>
+            <w lemma="Beer" msd="F">Beer</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="cider" msd="F" join="right">cider</w>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="litres" msd="F">litres</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="Age" msd="F">Age</w>
+            <w lemma="limit" msd="F">limit</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="Age" msd="F">Age</w>
+            <w lemma="limit" msd="F">limit</w>
+            <w lemma="Other" msd="F">Other</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="You" msd="F">You</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="import" msd="F">import</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="duty-free" msd="F">duty-free</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="these" msd="F">these</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="exceed" msd="F">exceed</w>
+            <w lemma="DKK" msd="TS">DKK</w>
+            <w lemma="2,500" msd="NOgnc">2,500</w>
+            <w lemma="excl" msd="TS" join="right">excl</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="VAT" msd="TS" join="right">VAT</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="VAT" msd="TS" join="right">VAT</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="You" msd="F">You</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="bringur" msd="F" lemmaRef="bd:538915">bring</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="these" msd="F">these</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="Perfume" msd="F">Perfume</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="gramm" msd="SNPAar" lemmaRef="bd:528737">grams</w>
+            <w lemma="Aftershave" msd="F">Aftershave</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="centilitres" msd="SNPAar">centilitres</w>
+            <w lemma="Chocolates" msd="F">Chocolates</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="kilogramm" msd="SNPNar" lemmaRef="bd:528733">kilograms</w>
+            <w lemma="soda" msd="F" lemmaRef="bd:527527">Soda</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="litres" msd="F">litres</w>
+            <w lemma="Perfume" msd="F" join="right">Perfume</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aftershave" msd="F" join="right">aftershave</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="chocolates" msd="F">chocolates</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="soda" msd="F" lemmaRef="bd:527527">soda</w>
+            <w lemma="sansir.fo" msd="F">sansir.fo</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="May" msd="F">May</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00097.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00097.xml
new file mode 100644
index 0000000000000000000000000000000000000000..cf3ed4c9c2925f8fe08835afbc571a9d04e429ec
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00097.xml
@@ -0,0 +1,687 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-0f03d3ad210ff022" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="367" xml:lang="en">367 words</measure>
+        <measure unit="tokens" quantity="448" xml:lang="en">448 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-0f03d3ad210ff022</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/2356/tollplakat-2019-fo-pdf-print.pdf?s=dMr8UsyJteCfOFpe1rVniHwj15A</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="4" />
+          <tagUsage gi="pc" occurs="81" />
+          <tagUsage gi="s" occurs="35" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="367" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="tollfríur" msd="APSNSN" lemmaRef="bd:563121">Tollfrítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðandi" msd="Adegnc" lemmaRef="bd:564110">ferðandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tollfríur" msd="APSNSN" join="left" lemmaRef="bd:563121">tollfrítt</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="tollregla" msd="SFPNar" lemmaRef="bd:523560">Tollreglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðandi" msd="Adegnc" lemmaRef="bd:564110">ferðandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rúsdrekka" msd="SFSNar" lemmaRef="bd:514211">Rúsdrekka</w>
+            <w lemma="luktilsi" msd="SNSNar" join="right" lemmaRef="bd:573632">Luktilsi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rakivatn" msd="SNSNar" join="right" lemmaRef="bd:536997">rakivatn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sodavatn" msd="SNSNar" join="right" lemmaRef="bd:578283">sodavatn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjokulátuvøra" msd="SFPNar">sjokulátuvørur</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="vøra" msd="SFPNar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="Tubbaksvøra" msd="SFPNar">Tubbaksvørur</w>
+            <w lemma="borðvín" msd="SNSNaP" join="right" lemmaRef="bd:517978">Borðvín</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øl" msd="SNSNar" join="right" lemmaRef="bd:517885">Øl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="øl" msd="SNSNaP" join="right" lemmaRef="bd:517885">Øl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rúsdrekka" msd="SFSNar" join="right" lemmaRef="bd:514211">Rúsdrekka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="borðvín" msd="SNSNar" join="right" lemmaRef="bd:517978">Borðvín</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øl" msd="SNSNar" join="right" lemmaRef="bd:517885">Øl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rúsdrekka" msd="SFSNaP" join="right" lemmaRef="bd:514211">Rúsdrekka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heitvín" msd="SNSNar" join="right" lemmaRef="bd:515286">Heitvín</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øl" msd="SNSNar" join="right" lemmaRef="bd:517885">Øl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Sigarettir" msd="SFPNar" join="right">Sigarettir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="200" msd="NOgnc">200</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Sigarillos" msd="SNSNaP" join="right">Sigarillos</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tubbak" msd="SNSNaP" join="right" lemmaRef="bd:570815">Tubbak</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="g" msd="TT">g</w>
+            <w lemma="sigar" msd="SMPNaP" join="right" lemmaRef="bd:535295">Sigarir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="luktilsi" msd="SNSNaP" join="right" lemmaRef="bd:573632">Luktilsi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="g" msd="TT">g</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rakivatn" msd="SNSNar" join="right" lemmaRef="bd:536997">Rakivatn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="cl" msd="TS">cl</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Sjokulátuvøra" msd="SFPNar" join="right">Sjokulátuvørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="kg" msd="TS">kg</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sodavatn" msd="SNSNar" join="right" lemmaRef="bd:578283">Sodavatn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <pc lemma="++" msd="KO">++</pc>
+            <pc lemma="++" msd="KO">++</pc>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">Hesar</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ferðandi" msd="Adegnc" lemmaRef="bd:564110">ferðandi</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsfríar" msd="APSFPA" join="right">avgjaldsfríar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tubbaksvøra" msd="SFPAar">tubbaksvørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rúsdrekka" msd="SNSAar" lemmaRef="bd:514211">rúsdrekka</w>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="ár" msd="SNPNar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="www.taks.fo" msd="W">www.taks.fo</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsfrítt" msd="DNd">avgjaldsfrítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="2.500" msd="NOgnc">2.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vøra" msd="SFSNar" join="right" lemmaRef="bd:524139">Vøra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kosta" msd="VNAPS3" lemmaRef="bd:552579">kostar</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="2.500" msd="NOgnc">2.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tolla" msd="LSFSN" lemmaRef="bd:550466">tollað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fullur" msd="APSNSD" lemmaRef="bd:562108">fullum</w>
+            <w lemma="virði" msd="SNSDar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vøra" msd="SFSNar" join="right" lemmaRef="bd:524139">Vøra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eind" msd="SFSNar" join="right" lemmaRef="bd:533804">eind</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="umfar" msd="SNPDar" lemmaRef="bd:537118">umførum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mangur" msd="ACSMPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsfrítt" msd="DNd" join="right">avgjaldsfrítt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="2.500" msd="NOgnc">2.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rúsdrekka" msd="SFSNar" lemmaRef="bd:514211">Rúsdrekka</w>
+            <w lemma="tubbak" msd="SNSNar" lemmaRef="bd:570815">Tubbak</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hon" msd="PPg2SA" lemmaRef="bd:513683">tær</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samanseting" msd="SFPDar" lemmaRef="bd:525737">samansetingum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hon" msd="PPg2SA" lemmaRef="bd:513683">tær</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="Sigarillos" msd="SgncaP">Sigarillos</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="sigar" msd="SMPNar" lemmaRef="bd:535295">Sigarir</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="stk." msd="TT">stk.</w>
+          </s>
+          <s>
+            <w lemma="ballur" msd="SNSNar" lemmaRef="bd:565703">Ball</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="snús" msd="SNSNar" lemmaRef="bd:542907">snús</w>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="g" msd="TS">g</w>
+            <w lemma="Sigarettir" msd="SFPNar">Sigarettir</w>
+            <w lemma="200" msd="NOgnc">200</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="Anna" msd="PIFpSN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="vøra" msd="SFSNar" lemmaRef="bd:524139">vøra</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="vøra" msd="SFSAar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsfrítt" msd="DNd">avgjaldsfrítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="2.500" msd="NOgnc">2.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kosta" msd="VNAPS3" lemmaRef="bd:552579">Kostar</w>
+            <w lemma="vøra" msd="SFSNar" lemmaRef="bd:524139">vøra</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="hesin" msd="PDNpSN" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tolla" msd="LSNSN" lemmaRef="bd:550466">tollað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fullur" msd="APSMSD" lemmaRef="bd:562108">fullum</w>
+            <w lemma="prísur" msd="SMSDar" join="right" lemmaRef="bd:566708">prísi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vøra" msd="SFSNar" join="right" lemmaRef="bd:524139">Vøra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eind" msd="SFSNar" join="right" lemmaRef="bd:533804">eind</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="um" msd="SNPDar" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mangur" msd="ACSMPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsfrítt" msd="DNd" join="right">avgjaldsfrítt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="2.500" msd="NOgnc">2.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heitvín" msd="SNSNaP" lemmaRef="bd:515286">Heitvín</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øl" msd="SNSNar" lemmaRef="bd:517885">Øl</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="cider" msd="F" join="right">cider</w>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="brennivín" msd="SNSNar" lemmaRef="bd:517989">Brennivín</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="øl" msd="SNSNaP" lemmaRef="bd:517885">Øl</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="cider" msd="F" join="right">cider</w>
+            <pc lemma="*" msd="KE" join="left">*</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="brennivín" msd="SNSNar" lemmaRef="bd:517989">Brennivín</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="vín" msd="SNSNaP" lemmaRef="bd:577103">Vín</w>
+            <w lemma="2,25" msd="NOgnc">2,25</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øl" msd="SNSNar" lemmaRef="bd:517885">Øl</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="cider" msd="F" join="right">cider</w>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vín" msd="SNSNaP" lemmaRef="bd:577103">Vín</w>
+            <w lemma="4,5" msd="NOgnc">4,5</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øl" msd="SNSNar" lemmaRef="bd:517885">Øl</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="cider" msd="F" join="right">cider</w>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <w lemma="%22" msd="NOgnc" join="both">%22</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="heitvín" msd="SNSNaP" lemmaRef="bd:515286">Heitvín</w>
+            <w lemma="2,25" msd="NOgnc">2,25</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øl" msd="SNSNar" lemmaRef="bd:517885">Øl</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="cider" msd="F" join="right">cider</w>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="aldursmark" msd="SNSNar" lemmaRef="bd:574443">aldursmark</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="aldursmark" msd="SNSNar" lemmaRef="bd:574443">aldursmark</w>
+            <pc lemma="*" msd="KO">*</pc>
+            <w lemma="Cider" msd="SNSNar">Cider</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="8" msd="NOgnc" join="both">8</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tú" msd="PPg2SD" lemmaRef="bd:513679">tær</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="vøra" msd="SFSAar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="luktilsi" msd="SNSNar" lemmaRef="bd:573632">Luktilsi</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="g" msd="TS">g</w>
+            <w lemma="rakivatn" msd="SNSNar" lemmaRef="bd:536997">Rakivatn</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="cl" msd="TS">cl</w>
+            <w lemma="Sjokulátuvøra" msd="SFSNar">Sjokulátuvøra</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="kg" msd="TS">kg</w>
+            <w lemma="sodavatn" msd="SNSNaP" lemmaRef="bd:578283">Sodavatn</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ltr" msd="TS" join="right">ltr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="luktilsi" msd="SNSNar" join="right" lemmaRef="bd:573632">Luktilsi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rakivatn" msd="SNSNar" join="right" lemmaRef="bd:536997">rakivatn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjokulátuvøra" msd="SFSNar">sjokulátuvøra</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sodavatn" msd="SNSNar" lemmaRef="bd:578283">sodavatn</w>
+            <w lemma="sansir.fo" msd="VNAPP3">sansir.fo</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00098.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00098.xml
new file mode 100644
index 0000000000000000000000000000000000000000..a936cc9c4af35863dab1dd07e075f3be3ef61f4a
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00098.xml
@@ -0,0 +1,2796 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-113ed959330c5269" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="2172" xml:lang="en">2172 words</measure>
+        <measure unit="tokens" quantity="2495" xml:lang="en">2495 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-113ed959330c5269</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/ac2dhjlp/tviskattasattmali-vid-bretsku-jomfruoyggjarnar-skjal-7.pdf?s=ZHEh1BroSUcdAQyMq8d8qNgxPC4</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="7" />
+          <tagUsage gi="pc" occurs="323" />
+          <tagUsage gi="s" occurs="63" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="2172" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="176" msd="NOgnc">176</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Jomfrúoyggj" msd="SFPNAr">Jomfrúoyggjarnar</w>
+            <w lemma="Herálvur" msd="SMSNaP" lemmaRef="bd:574862">Herálvur</w>
+            <w lemma="Joensen" msd="SgncaP">Joensen</w>
+            <w lemma="Dancia" msd="SgncaP">Dancia</w>
+            <w lemma="Penn" msd="SgncaP">Penn</w>
+            <w lemma="skjal" msd="SNSNaP" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPGaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">BRETSKU</w>
+            <w lemma="JOMFRÚoyggj" msd="SFPAAr">JOMFRÚOYGGJARNAR</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">FYRI</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">AT</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">SLEPPA</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">UNDAN</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">LIKAMLIGUM</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">PERSÓNUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="víðka" msd="VIAtnp" lemmaRef="bd:550233">víðka</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="samtykkja" msd="LSMSA" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samtykkja" msd="VIAtnp" lemmaRef="bd:554136">samtykkja</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøkuskattur" msd="SMPDar" join="right" lemmaRef="bd:531109">inntøkuskattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="samtykkja" msd="VNAPS3" lemmaRef="bd:554136">samtykkir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="danskur" msd="APWNSA" lemmaRef="bd:562763">danska</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="ásamt" msd="DNd" lemmaRef="bd:587883">ásamt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">Galdandi</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="bretskur" msd="APWFSD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunm" msd="SFSDAP" join="right">Jomfrúoyggjunm</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="inntøkuskattur" msd="SMSNar" lemmaRef="bd:531109">inntøkuskattur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMSN" lemmaRef="bd:550270">umtalaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="bretskur" msd="APSMSN" join="left" lemmaRef="bd:559128">Bretskur</w>
+            <w lemma="Jomfrúoyggja-skattur" msd="SFSNaP" join="right">Jomfrúoyggja-skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">Skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMSN" lemmaRef="bd:550270">umtalaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="føroyskur" msd="APSMSN" join="left" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="177" msd="NOgnc">177</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="samlíkur" msd="APSMPA" lemmaRef="bd:555419">samlíkar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættiligur" msd="DNd" lemmaRef="bd:556367">rættiliga</w>
+            <w lemma="einsháttaður" msd="APSMPA" lemmaRef="bd:580789">einsháttaðar</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSMPN" lemmaRef="bd:576366">ásettir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagfesting" msd="SFSAAr" lemmaRef="bd:524659">dagfestingina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="undirskrift" msd="SFSDAr" lemmaRef="bd:536482">undirskriftini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eyki" msd="DNd" lemmaRef="bd:545221">eyka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="varur" msd="APSNSN" lemmaRef="bd:554883">vart</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="broyting" msd="SFPAar" join="right" lemmaRef="bd:524586">broytingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="skattalóg" msd="SFPDar" lemmaRef="bd:535361">skattalógum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almennar</w>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">allýsingar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætla" msd="LSFPN" lemmaRef="bd:549302">Ætlaðar</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="ørðvísi" msd="DNd" join="right">ørðvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP" join="right">Jomfrúoyggjarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="partur" msd="SMPNar" join="both" lemmaRef="bd:532202">partar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP" join="right">Jomfrúoyggjarnar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="bretskur" msd="APWFPN" join="left" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="jomfrú" msd="APWFPN" lemmaRef="bd:543784">Jomfrú</w>
+            <w lemma="oyggj" msd="SFPNAr" join="right" lemmaRef="bd:576487">oyggjarnar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP">Jomfrúoyggjarnar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tilskila" msd="LSNSN" lemmaRef="bd:550371">tilskilað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stýrisskipanarlóg" msd="SFSDAr" lemmaRef="bd:536191">stýrisskipanarlógini</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="havøki" msd="SNSAAr" lemmaRef="bd:529965">havøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="sjóøki" msd="SNSAAr" join="right" lemmaRef="bd:530097">sjóøkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðkoma" msd="VNAPP3" lemmaRef="bd:576175">viðkoma</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="NOgnc" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="varamaður" msd="SMSNar" lemmaRef="bd:567804">varamaður</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="both" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="vinnuvirksemi" msd="SNSAar" join="right">vinnuvirksemi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PIMpSN" lemmaRef="bd:587907">allur</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSMSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skilgreinað" msd="LSNSN">skilgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="nýta" msd="LWFPD" lemmaRef="bd:553611">nýttu</w>
+            <w lemma="skattalóg" msd="SFPDAr" lemmaRef="bd:535361">skattalógunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="borgaraskapur" msd="SFPDar" lemmaRef="bd:565825">Borgaraskapum</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimur" msd="SMSDar" lemmaRef="bd:539705">heimi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sermerki" msd="SNSDar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="178" msd="NOgnc">178</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avgera" msd="LSFSN" lemmaRef="bd:575727">avgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" join="right" lemmaRef="bd:586847">yvir</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="persónligur" msd="APWNSN" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarligur" msd="APWNSN" lemmaRef="bd:556661">fíggjarliga</w>
+            <w lemma="tilknýti" msd="SNSNar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tættur" msd="DNC" lemmaRef="bd:564367">tættari</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="miðdepil" msd="SMSNar" join="left" lemmaRef="bd:567249">miðdepil</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lívs-áhugamál" msd="SNPAar" join="right">lívs-áhugamál</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="lívsáhugamál" msd="SNPAar" join="right">lívsáhugamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørgin" msd="PIMpSD" lemmaRef="bd:587902">hvørgum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanur" msd="APSMSN" lemmaRef="bd:562985">vanur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" join="right" lemmaRef="bd:575771">búgva</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanur" msd="APSMSN" lemmaRef="bd:562985">vanur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" lemmaRef="bd:575771">búgva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørgin" msd="PIMpSD" lemmaRef="bd:587902">hvørgum</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" join="right" lemmaRef="bd:587509">sínámillum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">fastar</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="haðani" msd="DNd" join="right" lemmaRef="bd:587273">haðani</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="183" msd="NOgnc">183</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">samanlagt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="tólv" msd="NCgnc" lemmaRef="bd:530560">tólv</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="enda" msd="VNAPS3" lemmaRef="bd:549452">endar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skattaár" msd="SNSDar" join="right" lemmaRef="bd:585015">skattaári</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðisgevari" msd="SMSAar" join="right">arbeiðisgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="LSFSN" lemmaRef="bd:576019">borin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" join="right" lemmaRef="bd:535659">rakstrarstaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ígjøgnum" msd="DGd" lemmaRef="bd:513720">ígjøgnum</w>
+            <w lemma="virksemi" msd="SNSAAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðisgevari" msd="SMSNAr">arbeiðisgevarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fulnar" msd="DNd" lemmaRef="bd:586936">fulnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="útinna" msd="LSNSN" join="right" lemmaRef="bd:553956">útint</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">Stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samsýning" msd="SFSAar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðisgevari" msd="SMSAar" join="right">arbeiðisgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="veita" msd="VNAPS3" lemmaRef="bd:553565">veitir</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vara" msd="VNAPS3" join="right" lemmaRef="bd:553374">varir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stýra" msd="VNAPS3" lemmaRef="bd:553429">stýrir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ansa" msd="VNAPS3" lemmaRef="bd:552163">ansar</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænastuveiting" msd="SFPNar" lemmaRef="bd:526223">tænastuveitingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útinna" msd="LSFPN" join="right" lemmaRef="bd:553956">útintar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænastuveiting" msd="SFPNar" lemmaRef="bd:526223">tænastuveitingar</w>
+            <w lemma="útgera" msd="VNAPP3">útgera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="óloysandi" msd="Adegnc" lemmaRef="bd:563991">óloysandi</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handilsvirksemi" msd="SNSDAr" join="right">handilsvirkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="persónur" msd="SMSDAr" join="right" lemmaRef="bd:540818">persóninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="frammanfyristandandi" msd="Adegnc" lemmaRef="bd:563626">frammanfyristandandi</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="179" msd="NOgnc">179</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="ómaksgjald" msd="SNPNar" lemmaRef="bd:537088">Ómaksgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stýrislimur" msd="SMPAar" lemmaRef="bd:565722">stýrislimir</w>
+            <w lemma="ómaksgjald" msd="SNPNar" lemmaRef="bd:537088">Ómaksgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stýrislimur" msd="SMPAar" lemmaRef="bd:565722">stýrislimir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="gjald" msd="SNPNar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="stýrislimur" msd="SMSNar" lemmaRef="bd:565722">stýrislimur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stjórn" msd="SFSDAr" lemmaRef="bd:536137">stjórnini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="ráði" msd="SNSDar" lemmaRef="bd:572764">ráði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="listafólk" msd="SNPNar" lemmaRef="bd:585442">Listafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttarfólk" msd="SNPNar">ítróttarfólk</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">Inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="undirhaldari" msd="SMSNar" join="right" lemmaRef="bd:548248">undirhaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="sjónleikar" msd="SMSNar" join="right">sjónleikar</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="filmur" msd="SMSGar" join="right" lemmaRef="bd:530696">films</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útvarp" msd="SMSGar" join="right" lemmaRef="bd:537104">útvarps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sjónvarp" msd="SMSGar" lemmaRef="bd:537246">sjónvarps</w>
+            <w lemma="listafólk" msd="SNSNar" join="right" lemmaRef="bd:585442">listafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tónleikari" msd="SMSNar" join="right" lemmaRef="bd:514008">tónleikari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ítróttafólk" msd="SNSNar" join="right" lemmaRef="bd:585325">ítróttafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="sín" msd="PEN3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="persónligur" msd="APWNPD" lemmaRef="bd:556620">persónligu</w>
+            <w lemma="tiltak" msd="SNPDar" lemmaRef="bd:537371">tiltøkum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="framføra" msd="LSFSN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="persónligur" msd="APSNPD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="tiltak" msd="SNPDar" lemmaRef="bd:537371">tiltøkum</w>
+            <w lemma="framføra" msd="LSFSN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="undirhaldari" msd="SMSDar" lemmaRef="bd:548248">undirhaldara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="ítróttarfólk" msd="SNSDar">ítróttarfólki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="førleiki" msd="SMSDar" join="right" lemmaRef="bd:513993">førleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="krevja" msd="VNMPS3" lemmaRef="bd:554166">krevst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leggja" msd="VNMPS3" lemmaRef="bd:518970">legst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="undirhaldari" msd="SMSAAr" lemmaRef="bd:548248">undirhaldaran</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttarfólk" msd="SNSAAr">ítróttarfólkið</w>
+            <w lemma="sjálvur" msd="APSNSA" join="right" lemmaRef="bd:555235">sjálvt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lógligur" msd="APSFSA" lemmaRef="bd:556108">lógliga</w>
+            <w lemma="samtøka" msd="SFSAar" join="right" lemmaRef="bd:522508">samtøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tiltak" msd="SNPNAr" lemmaRef="bd:537371">tiltøkini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="undirhaldari" msd="SMSDAr" lemmaRef="bd:548248">undirhaldaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttarfólk" msd="SNSDAr">ítróttarfólkinum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framføra" msd="LSNPN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="Pensjón" msd="SFPNar">Pensjónir</w>
+            <w lemma="Pensjón" msd="SFPNar">Pensjónir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgjald" msd="LSNPN" lemmaRef="bd:537098">útgjøld</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="almannalóggáva" msd="SFSDAr">almannalóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjald" msd="LSNPN" lemmaRef="bd:537098">útgjøld</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="peningaveitingarskipan" msd="SFSDar" join="right">peningaveitingarskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">Almenn</w>
+            <w lemma="tænasta" msd="SFSNar" lemmaRef="bd:523776">tænasta</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">Fastar</w>
+            <w lemma="l" msd="SFPNar">l</w>
+            <w lemma="øn" msd="SFPNar" join="right" lemmaRef="bd:576779">ønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="pensjón" msd="SFSNar" join="right">pensjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgoldnar" msd="LSFPN">útgoldnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="politiskur" msd="APSFSD" lemmaRef="bd:558634">politiskari</w>
+            <w lemma="undirdeild" msd="SFSDar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lógásettur" msd="APSMSD" lemmaRef="bd:561778">lógásettum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="staðbundin" msd="APSMSD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="framdur" msd="LSFPD" lemmaRef="bd:578764">framdum</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirdeild" msd="SFSAar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSAar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">fastar</w>
+            <w lemma="løn" msd="SFPNar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tænasta" msd="SFPNAr" lemmaRef="bd:523776">tænasturnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="likamligur" msd="APWMSN" lemmaRef="bd:556552">likamligi</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VNMAS3" lemmaRef="bd:575738">gjørdist</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="tænasta" msd="SFPAAr" join="right" lemmaRef="bd:523776">tænasturnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðtøka" msd="SFPNAr" lemmaRef="bd:524088">Viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fastur" msd="APSFPA" lemmaRef="bd:561118">fastar</w>
+            <w lemma="løn" msd="SFPAar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPA" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPAar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="politiskur" msd="APSFSD" lemmaRef="bd:558634">politiskari</w>
+            <w lemma="undirdeild" msd="SFSDar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lógásettur" msd="APSMSD" lemmaRef="bd:561778">lógásettum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="staðbundin" msd="APSMSD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="útgjald" msd="SNPNar" join="right" lemmaRef="bd:537098">Útgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lærlingur" msd="SMSNar" join="right" lemmaRef="bd:540352">lærlingur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" join="right" lemmaRef="bd:532202">part</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bústaður" msd="VUAtnp" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="útbúgving" msd="SFSDar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upplæring" msd="SFSDar" lemmaRef="bd:526333">upplæring</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="móttaka" msd="VNAPS3" lemmaRef="bd:576121">móttekur</w>
+            <w lemma="ætla" msd="LSNSN" lemmaRef="bd:549302">ætlað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="uppihald" msd="SNSAar" join="right" lemmaRef="bd:518800">uppihald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útbúgving" msd="SFSNar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upplæring" msd="SFSNar" lemmaRef="bd:526333">upplæring</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="slíkur" msd="PINpPN" lemmaRef="bd:555427">slík</w>
+            <w lemma="útgjald" msd="SNPNar" lemmaRef="bd:537098">útgjøld</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="Útilokan" msd="SFSNar">Útilokan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SMSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lóggáva" msd="SFSAAr" lemmaRef="bd:521405">lóggávuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="loyvi" msd="SNPDar" lemmaRef="bd:572526">loyvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góðskriving" msd="SFSAar" lemmaRef="bd:525004">góðskriving</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APSMSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sum" msd="CR" join="left" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="vanligur" msd="APWFSA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="meginregla" msd="SFSAAr" lemmaRef="bd:521530">meginregluna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="undirstykki" msd="SNSDar" lemmaRef="bd:530178">undirstykki</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="samsvara" msd="VNAPS3" lemmaRef="bd:551386">samsvarar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="inntøkuskattur" msd="SMSAar" join="right" lemmaRef="bd:531109">inntøkuskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="tílíkur" msd="APSMSN" lemmaRef="bd:555432">tílíkur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="slíkur" msd="PIMpSA" lemmaRef="bd:555427">slíkan</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="írokna" msd="VIAtnp">írokna</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mannagongd" msd="SFSNAr" lemmaRef="bd:534740">Mannagongdin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">avtalum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ví" msd="VNAAS3">ví</w>
+            <w lemma="sir" msd="VNAPS3" lemmaRef="bd:577160">sir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="181" msd="NOgnc">181</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skul" msd="VNAAP3">skul</w>
+            <w lemma="u" msd="VNAAP3">u</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="eindamál" msd="SNSDar">eindamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="ígildiskoma" msd="SFSNar">Ígildiskoma</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="trítiunda" msd="APWMSA">trítiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="bretskur" msd="APSFSD" lemmaRef="bd:559128">Bretskum</w>
+            <w lemma="Jomfrúoyggja-skatta" msd="SFSDaP" join="right">Jomfrúoyggja-skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMSN" lemmaRef="bd:554166">kravdur</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="fíggjarár" msd="SNSAar" join="right" lemmaRef="bd:515061">fíggjarár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP">Jomfrúoyggjarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="PDMpSA" lemmaRef="bd:587908">tann</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNSAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="uppsiga" msd="LSFSN" join="right" lemmaRef="bd:576428">uppsøgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="boð" msd="SNPNar" lemmaRef="bd:571129">boð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsøgn" msd="SFSDAr" lemmaRef="bd:529111">uppsøgnini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bretskur" msd="APWMPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoggjarnar" msd="SMPAAP">Jomfrúoggjarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Keypmannahavn" msd="SFSDaP" join="right" lemmaRef="bd:578386">Keypmannahavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Herálvur" msd="SMSNaP" lemmaRef="bd:574862">Herálvur</w>
+            <w lemma="Joensen" msd="SgncaP">Joensen</w>
+            <w lemma="Dancia" msd="SgncaP">Dancia</w>
+            <w lemma="Penn" msd="SgncaP">Penn</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00099.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00099.xml
new file mode 100644
index 0000000000000000000000000000000000000000..2c09179c6b92c68ee8f624f9dc607815ec00b992
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00099.xml
@@ -0,0 +1,710 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-115909ba03e7ec4e" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="433" xml:lang="en">433 words</measure>
+        <measure unit="tokens" quantity="506" xml:lang="en">506 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-115909ba03e7ec4e</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1775/samandráttur-14-09-2005.docx?s=5yQ1OxKwQDIoAEA94E4aV-BdIAY</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1775/samandr%C3%A1ttur-14-09-2005.docx?s=5yQ1OxKwQDIoAEA94E4aV-BdIAY</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="2" />
+          <tagUsage gi="pc" occurs="73" />
+          <tagUsage gi="s" occurs="19" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="433" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="september" msd="SMSAar" lemmaRef="bd:565637">september</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14-09-2005" msd="NOgnc" join="right">14-09-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-36-2" msd="NOgnc">05-03-36-2</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fysioterapeutur" msd="SMSNar" lemmaRef="bd:539499">Fysioterapeutur</w>
+            <w lemma="sjálvstøðugur" msd="APSMSN" lemmaRef="bd:554392">sjálvstøðugur</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="avgjaldsskyldugur" msd="APSMSN">avgjaldsskyldugur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lønarhæddaravgjald" msd="SNSAar">lønarhæddaravgjald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Lønarhæddaravgjaldslógin" msd="SFSNAr">Lønarhæddaravgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="sjálvstøðugur" msd="APSMSN" lemmaRef="bd:554392">sjálvstøðugur</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="fysioterapivirksemi" msd="SNSDar">fysioterapivirksemi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="avgjaldsskyldugur" msd="APSMSN">avgjaldsskyldugur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lønarhæddaravgjald" msd="SNSAar" join="right">lønarhæddaravgjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kæra" msd="SFSAAr" lemmaRef="bd:521114">kæruna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="rindaði" msd="VNAAS3">rindaði</w>
+            <w lemma="lønarhæddaravgjald" msd="SNSAar">lønarhæddaravgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="2004" msd="NOgnc">2004</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14-09-2005" msd="NOgnc" join="right">14-09-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="04-02-22-15" msd="NOgnc">04-02-22-15</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kapitalvinningur" msd="SMSNar" lemmaRef="bd:539938">Kapitalvinningur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="S" msd="TS" join="right">S</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="F" msd="TS" join="left">F</w>
+            <w lemma="tryggingarfelag" msd="SNSNAP" lemmaRef="bd:535798">Tryggingarfelagið</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtaka" msd="LSNSN" lemmaRef="bd:576122">avtikið</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="skattfrælst" msd="APSNSA">skattfrælst</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="umskipa" msd="LSNSN" lemmaRef="bd:551240">umskipað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Ognarfelag" msd="SNSAaP">Ognarfelag</w>
+            <w lemma="tryggingartakari" msd="SMPGAP" join="right" lemmaRef="bd:548115">Tryggingartakaranna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14-09-2005" msd="NOgnc" join="right">14-09-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-31-30" msd="NOgnc">05-03-31-30</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">Meirvirðisgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lønarútreiðsla" msd="SFPDar">lønarútreiðslum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">Meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">Felag</w>
+            <w lemma="innflyta" msd="VNAAS3" lemmaRef="bd:576299">innflutti</w>
+            <w lemma="byggisett" msd="SNPAar">byggisett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hús" msd="SNPAar" join="right" lemmaRef="bd:527779">hús</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="seta" msd="VNAAS3" lemmaRef="bd:518954">setti</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="selja" msd="VNAAS3" lemmaRef="bd:576279">seldi</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatpersónur" msd="SMPAar" join="right" lemmaRef="bd:540885">privatpersónar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">Treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lønarpartur" msd="SMSDAr">lønarpartinum</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="TS" lemmaRef="bd:513890">litra</w>
+            <w lemma="l" msd="TS">l</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSDAr" lemmaRef="bd:585786">meirvirðisgjaldslógini</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14-09-2005" msd="NOgnc" join="right">14-09-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-31-26" msd="NOgnc">05-03-31-26</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="listaverk" msd="SNPDar" lemmaRef="bd:515871">listaverkum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">Meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rætting" msd="SFSAar" lemmaRef="bd:525705">rætting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mvg-skráseting" msd="TS">mvg-skráseting</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kæraran" msd="SMSAAr">kæraran</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="listaverk" msd="SNPDar" join="right" lemmaRef="bd:515871">listaverkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="órættur" msd="SNPDar" lemmaRef="bd:564366">órøttum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="selja" msd="LSNPN" lemmaRef="bd:576279">seld</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="siga" msd="VNAAS3" join="right" lemmaRef="bd:576426">segði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fortreyt" msd="SFSNAr" lemmaRef="bd:533976">fortreytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="afturrinda" msd="VIAtnp">afturrinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mistak" msd="SNSNAr" lemmaRef="bd:537870">mistakið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="rætta" msd="LSNSN" lemmaRef="bd:552662">rættað</w>
+            <w lemma="yvirfyri" msd="DGd">yvirfyri</w>
+            <w lemma="keypari" msd="SMPDAr" join="right" lemmaRef="bd:546035">keyparunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP" join="right">Skattstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14-09-2005" msd="NOgnc" join="right">14-09-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-31-31" msd="NOgnc">05-03-31-31</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="strika" msd="SFSNar" lemmaRef="bd:523231">Strikan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mvg-skylda" msd="TS">mvg-skylduni</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">Meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§4" msd="NOgnc">§4</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="mvg-skyldugur" msd="TS" join="right">mvg-skyldugur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="fáa" msd="VNMAS3" lemmaRef="bd:576403">fekst</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="bókaútgáva" msd="SFSDar" lemmaRef="bd:519508">bókaútgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rithøvundavirksemi" msd="SNSDar" join="right">rithøvundavirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rithøvundavirksemi" msd="SNSNar">rithøvundavirksemi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skrásetingarskyldugt" msd="APSNSN" join="right">skrásetingarskyldugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bók" msd="SFPDar" lemmaRef="bd:543216">bókum</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="seinur" msd="ASWNPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="20.000" msd="NOgnc" join="right">20.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="halda" msd="VNAAS3" join="right" lemmaRef="bd:576164">helt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingarskyldugt" msd="APSNSA">skrásetingarskyldugt</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="strika" msd="VIAtnp" lemmaRef="bd:549895">strika</w>
+            <w lemma="kæraran" msd="SMSAAr">kæraran</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2004" msd="NOgnc" join="right">2004</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="strika" msd="VIAtnp" lemmaRef="bd:549895">strika</w>
+            <w lemma="bókaútgávuvirksemi" msd="SNSAAr">bókaútgávuvirksemið</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="mvg-skrá" msd="TS" join="right">mvg-skránni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14-09-2005" msd="NOgnc" join="right">14-09-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-31-28" msd="NOgnc">05-03-31-28</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="útróður" msd="VNAPS3" lemmaRef="bd:567467">Útróður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">Meirvirðisgjald</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="innflutningur" msd="SMSDar" lemmaRef="bd:539862">innflutningi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bátur" msd="SMPDar" lemmaRef="bd:542627">bátum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">Meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">Virksemi</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útróður" msd="SMSDar" lemmaRef="bd:567467">útróðri</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="strika" msd="LSNSN" lemmaRef="bd:549895">strikað</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="mvg-skrá" msd="TS" join="right">mvg-skránni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="staðfesta" msd="LSFSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr" join="right">avgjaldskærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="kæraran" msd="SMSAAr">kæraran</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="innflutningur" msd="SMSDar" lemmaRef="bd:539862">innflutningi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bátur" msd="SMPDAr" join="right" lemmaRef="bd:542627">bátunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00106.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00106.xml
new file mode 100644
index 0000000000000000000000000000000000000000..984794e5dac227281f0b1d7d8a0b811ecc4f70c7
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00106.xml
@@ -0,0 +1,679 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-1c3a77bacd15f957" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="421" xml:lang="en">421 words</measure>
+        <measure unit="tokens" quantity="489" xml:lang="en">489 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-1c3a77bacd15f957</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1789/samandráttur-23-03-2008.docx?s=z-TNKn0Pd1eKwBs3hr8GG633j8c</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1789/samandr%C3%A1ttur-23-03-2008.docx?s=z-TNKn0Pd1eKwBs3hr8GG633j8c</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="68" />
+          <tagUsage gi="s" occurs="13" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="421" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMPNar" lemmaRef="bd:567664">Samandráttir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAr" join="right" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="26.03.2008" msd="NOgnc">26.03.2008</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="26.03.2008" msd="NOgnc">26.03.2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="08-03-31-56" msd="NOgnc">08-03-31-56</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SFSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">Skattafyrisiting</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">kæra</w>
+            <w lemma="avvíst" msd="LSFSN">avvíst</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">kært</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" join="right" lemmaRef="bd:587778">seint</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="grundgeving" msd="SFPAar" lemmaRef="bd:524987">grundgevingar</w>
+            <w lemma="kærarans" msd="SMSGAr" join="right">kærarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kæruvegleiðing" msd="SFSNAr" join="right">kæruvegleiðingin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APSFSA" lemmaRef="bd:554524">kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSAar">skattakærunevnd</w>
+            <w lemma="ístaðin" msd="DNd" lemmaRef="bd:587567">ístaðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr" join="right">avgjaldskærunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="serligur" msd="APSFSN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="orsøk" msd="SFSNar" join="right">orsøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="grundarlag" msd="SNSAar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vikja" msd="VIAtnp">vikja</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kærufreist" msd="SFSDAr" join="right">kærufreistini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="26.03.2008" msd="NOgnc">26.03.2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="07-02-22-42" msd="NOgnc">07-02-22-42</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ásetingarlóg" msd="SFSNAr">ásetingarlógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="samskatting" msd="SFSNar" lemmaRef="bd:525760">samskatting</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyva" msd="LSFSN" lemmaRef="bd:553445">loyvd</w>
+            <w lemma="grunnur" msd="SMSDar" lemmaRef="bd:569628">grunni</w>
+            <w lemma="skattur" msd="SMSNAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SNSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="samskatting" msd="SFSAar" join="right" lemmaRef="bd:525760">samskatting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="grunnur" msd="SMSDar" lemmaRef="bd:569628">grunni</w>
+            <w lemma="samskatting" msd="SFSAar" join="right" lemmaRef="bd:525760">samskatting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="26.03.2008" msd="NOgnc">26.03.2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="07-02-23-26" msd="NOgnc">07-02-23-26</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="frásigan" msd="SFSNar">frásigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="skattur" msd="SMSGaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APSFSD" lemmaRef="bd:554524">Kommunalari</w>
+            <w lemma="skattakærunevnd" msd="SFSDaP">Skattakærunevnd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tak" msd="SNSDaP" lemmaRef="bd:537358">Taks</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hækka" msd="VIAtnp" lemmaRef="bd:549974">hækka</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="25.000" msd="NOgnc" join="right">25.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felagsskapur" msd="SMSAar" lemmaRef="bd:565933">felagsskap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="frásigan" msd="SFSAar">frásigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lúka" msd="VIAtnp" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skattafríur" msd="APSFSN" join="right" lemmaRef="bd:563116">skattafrí</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="26.03.2008" msd="NOgnc">26.03.2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="07-02-24-11" msd="NOgnc">07-02-24-11</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="104" msd="NOgnc">104</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sýta" msd="LSFSN" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="eftirgeving" msd="SFSNar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sekt" msd="SFSDar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="lata" msd="VUAtnp" lemmaRef="bd:576191">latið</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGaP" lemmaRef="bd:537358">Taks</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="áleggja" msd="VUAtnp" lemmaRef="bd:576273">álagt</w>
+            <w lemma="sekt" msd="SFSAar" join="right" lemmaRef="bd:535264">sekt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="slíkur" msd="PIFpPA" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="serligur" msd="APSFPA" lemmaRef="bd:556727">serligar</w>
+            <w lemma="umstøður" msd="SFPAar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="strika" msd="LSFSN" lemmaRef="bd:549895">strikað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tak" msd="SNSGaP" lemmaRef="bd:537358">Taks</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sekt" msd="SFSDAr" join="right" lemmaRef="bd:535264">sektini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="26.03.2008" msd="NOgnc">26.03.2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="08-02-24-13" msd="NOgnc">08-02-24-13</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="104" msd="NOgnc">104</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nokta" msd="VNAPS3" lemmaRef="bd:552419">nokta</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sekt" msd="SFSDar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="lata" msd="VUAtnp" lemmaRef="bd:576191">latið</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGaP" lemmaRef="bd:537358">Taks</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="áleggja" msd="VUAtnp" lemmaRef="bd:576273">álagt</w>
+            <w lemma="sekt" msd="SFSAar" join="right" lemmaRef="bd:535264">sekt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="slíkur" msd="PIFpPA" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="serligur" msd="APSFPA" lemmaRef="bd:556727">serligar</w>
+            <w lemma="umstøður" msd="SFPAar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="strika" msd="LSFSN" lemmaRef="bd:549895">strikað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sekt" msd="SFSDAr" join="right" lemmaRef="bd:535264">sektini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="26.03.2008" msd="NOgnc">26.03.2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="07-03-33-16" msd="NOgnc">07-03-33-16</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="motorakfar" msd="SNPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="heimvíst" msd="LSNSN">heimvíst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="realitetsviðgerð" msd="SFSAar">realitetsviðgerð</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tak" msd="SNSGaP" lemmaRef="bd:537358">Taks</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="bíða" msd="VIAtnp">bíða</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðgerð" msd="SFSDar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="kærarans" msd="SMSGAr" join="right">kærarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="dómur" msd="SMSNar" lemmaRef="bd:542633">dómur</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="falla" msd="LSMSN" lemmaRef="bd:576422">fallin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGaP" lemmaRef="bd:537358">Taks</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="veruligur" msd="APSFSA" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="støðutakan" msd="SFSAar" lemmaRef="bd:536185">støðutakan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umsókn" msd="SFSAAr" join="right" lemmaRef="bd:536469">umsóknina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="26.03.2008" msd="NOgnc">26.03.2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="07-02-23-27" msd="NOgnc">07-02-23-27</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc">33</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="borgsmannatap" msd="SNSAar">borgsmannatap</w>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APSFSD" lemmaRef="bd:554524">Kommunalari</w>
+            <w lemma="skattakærunevnd" msd="SFSDaP">Skattakærunevnd</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="borgsmannatap" msd="SNSAar" join="right">borgsmannatap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00107.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00107.xml
new file mode 100644
index 0000000000000000000000000000000000000000..f38a06874f56832334f6fd29df9b5eeac776bd56
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00107.xml
@@ -0,0 +1,750 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-1c88d80e574fe9fe" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="462" xml:lang="en">462 words</measure>
+        <measure unit="tokens" quantity="531" xml:lang="en">531 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-1c88d80e574fe9fe</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1448/schweitz-skjal-5.pdf?s=7A7LaWTYl1fBe5Tjt3QtrCqseOg</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="9" />
+          <tagUsage gi="pc" occurs="69" />
+          <tagUsage gi="s" occurs="20" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="462" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="tygum" msd="PEg2nc" lemmaRef="bd:513680">Tygara</w>
+            <w lemma="Hátign" msd="SFSNar" join="right">Hátign</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eg" msd="PPg1SN" lemmaRef="bd:513678">Eg</w>
+            <w lemma="hava" msd="VNAPS1" lemmaRef="bd:576399">havi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="heiður" msd="SMSAar" lemmaRef="bd:567049">heiður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sáttmáli" msd="SMSAAr" lemmaRef="bd:513991">sáttmálan</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Schweiziska" msd="APWNSA">Schweiziska</w>
+            <w lemma="samveldi" msd="SNSAAP" lemmaRef="bd:572802">Samveldið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kongaríki" msd="SNSAAP" lemmaRef="bd:584495">Kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fæ" msd="SNSDar" lemmaRef="bd:518920">fæi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapitalur" msd="SMSDar" join="both" lemmaRef="bd:542714">kapitali</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="protokollina" msd="SFSAAr">protokollina</w>
+            <w lemma="undirskriva" msd="LSFSA" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bern" msd="SgncaP">Bern</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="1973" msd="NOgnc" join="right">1973</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="broyta" msd="DNd" lemmaRef="bd:553579">broytt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="protokollunum" msd="SMPDAr">protokollunum</w>
+            <w lemma="undirskriva" msd="LSFPN" lemmaRef="bd:552787">undirskrivaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Keypmannahavn" msd="SFSDaP" lemmaRef="bd:578386">Keypmannahavn</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="11." msd="NOgnc">11.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="1997" msd="NOgnc">1997</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="21." msd="NOgnc">21.</w>
+            <w lemma="august" msd="SMSAar" lemmaRef="bd:530652">august</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <pc lemma="„" msd="KQ" join="right">„</pc>
+            <w lemma="sáttmáli" msd="SMSNAr" join="both" lemmaRef="bd:513991">Sáttmálin</w>
+            <pc lemma="“" msd="KQ" join="left">“</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="„" msd="KQ" join="right">„</pc>
+            <w lemma="Protokollirnar" msd="SMPNAr" join="both">Protokollirnar</w>
+            <pc lemma="“" msd="KQ" join="both">“</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="brævaskifti" msd="SNSAAr" lemmaRef="bd:572057">brævaskiftið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="1978" msd="NOgnc">1978</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="danskur" msd="APWFSA" lemmaRef="bd:562763">donsku</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="schweiziska" msd="APWNSA">schweiziska</w>
+            <w lemma="samveldisráð" msd="SNSAAr">samveldisráðið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="víðka" msd="VIAtnp" lemmaRef="bd:550233">víðka</w>
+            <w lemma="sáttmáli" msd="SMSAAr" lemmaRef="bd:513991">sáttmálan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="„" msd="KQ" join="right">„</pc>
+            <w lemma="víðkan" msd="SFSNar" join="left" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="I" msd="NOgnc" join="right">I</w>
+            <pc lemma="“" msd="KQ" join="both">“</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="samsvara" msd="DNd" lemmaRef="bd:551386">Samsvarandi</w>
+            <w lemma="víðkan" msd="SFSNAP" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="orðing" msd="SFSNAr" lemmaRef="bd:525557">orðingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmáli" msd="SMSDAP" join="right" lemmaRef="bd:513991">Sáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="1978" msd="NOgnc">1978</w>
+            <w lemma="víðka" msd="LSFSN" lemmaRef="bd:550233">víðkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ímeðan" msd="CS" lemmaRef="bd:587033">Ímeðan</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="broyta" msd="LSMSN" lemmaRef="bd:553579">broyttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Protokollunum" msd="SMPDAr" join="right">Protokollunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="PPM3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="Protokollin" msd="SFSNAr">Protokollin</w>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="21." msd="NOgnc">21.</w>
+            <w lemma="august" msd="SMSAar" lemmaRef="bd:530652">august</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="enn" msd="DNd" join="right" lemmaRef="bd:577221">enn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="danskur" msd="APWFSN" lemmaRef="bd:562763">Danska</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="sáttmáli" msd="SMSAAr" join="right" lemmaRef="bd:513991">Sáttmálan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="broyta" msd="LSMSN" lemmaRef="bd:553579">broyttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Protokollunum" msd="SMPDAr" join="right">Protokollunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Schweiziska" msd="APWNSA">Schweiziska</w>
+            <w lemma="samveldi" msd="SNSAAP" lemmaRef="bd:572802">Samveldið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="danskur" msd="APWFSA" lemmaRef="bd:562763">donsku</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="hava" msd="VNAPS1" lemmaRef="bd:576399">havi</w>
+            <w lemma="eg" msd="PPg1SN" lemmaRef="bd:513678">eg</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="heiður" msd="SMSAar" lemmaRef="bd:567049">heiður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunngera" msd="VIAtnp" lemmaRef="bd:575720">kunngera</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="víðkan" msd="SFSAAr" lemmaRef="bd:536679">víðkan</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAP" join="right" lemmaRef="bd:513991">Sáttmálanum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Protokollirnar" msd="SMPNAr">Protokollirnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="víðka" msd="LSFPN" lemmaRef="bd:550233">víðkaðar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Protokollirnar" msd="SMPNAr">Protokollirnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Schweiziska" msd="APWNSN">Schweiziska</w>
+            <w lemma="samveldi" msd="SNSNAP" lemmaRef="bd:572802">Samveldið</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="tilvísing" msd="SFSNar" lemmaRef="bd:526166">tilvísing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kongaríki" msd="SNSAAP" lemmaRef="bd:584495">Kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Protokollunum" msd="SFPDAr">Protokollunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skilja" msd="VIMtnp" lemmaRef="bd:576280">skiljast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tilvísing" msd="SFSNar" lemmaRef="bd:526166">tilvísing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="nakar" msd="PINpSA" lemmaRef="bd:587899">nakað</w>
+            <w lemma="øðrvísi" msd="DNd" lemmaRef="bd:587571">øðrvísi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">Hansara</w>
+            <w lemma="hátign" msd="SFSNar">hátign</w>
+            <w lemma="harri" msd="SMSGaP" lemmaRef="bd:513802">Harra</w>
+            <w lemma="Viktor" msd="SMSNaP" lemmaRef="bd:575224">Viktor</w>
+            <w lemma="Christen" msd="SMSNaP">Christen</w>
+            <w lemma="sendiráðharri" msd="SMSNar">Sendiráðharri</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Schweiz" msd="SNSAaP">Schweiz</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">Yrkisorðið</w>
+            <pc lemma="„" msd="KQ" join="right">„</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="“" msd="KQ" join="left">“</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="fíggjarmálaráðharri" msd="SMSAAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilskila" msd="LSMSN" lemmaRef="bd:550371">tilskilaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullgildur" msd="APSMSN" lemmaRef="bd:578732">fullgildur</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSAAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="„" msd="KQ" join="right">„</pc>
+            <w lemma="víðkan" msd="SFSNAP" join="left" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma="“" msd="KQ" join="both">“</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="víðkan" msd="SFSNAr" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="protokollin" msd="SMSNAr">protokollin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Schweiziska" msd="APWNSA">Schweiziska</w>
+            <w lemma="samveldi" msd="SNSAAP" lemmaRef="bd:572802">Samveldið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kongaríki" msd="SNSAAP" lemmaRef="bd:584495">Kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="undirskriva" msd="LSMSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="21." msd="NOgnc">21.</w>
+            <w lemma="august" msd="SMSAar" lemmaRef="bd:530652">august</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="víðkan" msd="SFSNAr" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">leingi</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="víðkan" msd="SFSNAP" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="víðkan" msd="SFSNAr" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="annaðhvørt" msd="CI" lemmaRef="bd:577235">annaðhvørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="danskur" msd="APWFSD" lemmaRef="bd:562763">donsku</w>
+            <w lemma="stjórn" msd="SFSDAr" lemmaRef="bd:536137">stjórnini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="schweiziska" msd="APWNSD">schweiziska</w>
+            <w lemma="samveldisráð" msd="SNSDAr" join="right">samveldisráðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="sendiráðharrasambond" msd="SNPAar" join="right">sendiráðharrasambond</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fráboðan" msd="SFSDar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="árslok" msd="SNSAar" lemmaRef="bd:517761">árslok</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="álmannakkaár" msd="SNSDar" join="right">álmannakkaári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="víðkan" msd="SFSNAP" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="virknaður" msd="VUAtnp" lemmaRef="bd:566171">virknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seinur" msd="ASWFSA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="ferð" msd="SFSAar" join="right" lemmaRef="bd:533886">ferð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="eftirhildin" msd="LSMPD" lemmaRef="bd:581038">eftirhildnum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kelda" msd="SFSAAr" lemmaRef="bd:520807">kelduna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="upphædd" msd="SFPAar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPP3" lemmaRef="bd:576422">falla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPGar" lemmaRef="bd:524957">gjaldingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaaár" msd="SNSDAr" join="right">álmanakkaaárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="uppsøgn" msd="SFSNAr" lemmaRef="bd:529111">uppsøgnin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="árslok" msd="SNSDar" join="right" lemmaRef="bd:517761">árslok</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fæ" msd="SNSDar" lemmaRef="bd:518920">fæi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapitalur" msd="SNSDar" join="both" lemmaRef="bd:542714">kapitali</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="útskriva" msd="LSMPN" lemmaRef="bd:552778">útskrivaðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="álmanakki" msd="APWNSA" lemmaRef="bd:513797">álmanakka</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="uppsøgn" msd="SFSNAr" lemmaRef="bd:529111">uppsøgnin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="árslok" msd="SNSDar" join="right" lemmaRef="bd:517761">árslok</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="schweiziskum" msd="APSMPD">schweiziskum</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fæ" msd="SNSDar" lemmaRef="bd:518920">fæi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapitalur" msd="SNSDar" join="both" lemmaRef="bd:542714">kapitali</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="útskriva" msd="LSMPN" lemmaRef="bd:552778">útskrivaðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="álmanakkaár" msd="SNSAAr" join="right" lemmaRef="bd:517736">álmanakkaárið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="uppsøgn" msd="SFSNAr" lemmaRef="bd:529111">uppsøgnin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="árslok" msd="SNSDar" join="right" lemmaRef="bd:517761">árslok</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="uppskot" msd="SNSNAr" lemmaRef="bd:517513">uppskotið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="víðkan" msd="SFSAaP" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="góðkenna" msd="LSNSN" lemmaRef="bd:553887">góðkent</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="schweiziska" msd="APWNSD">schweiziska</w>
+            <w lemma="samveldisráð" msd="SNSDAr" join="right">samveldisráðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS1" lemmaRef="bd:576399">havi</w>
+            <w lemma="eg" msd="PPg1SN" lemmaRef="bd:513678">eg</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="heiður" msd="SMSAar" lemmaRef="bd:567049">heiður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skjóta" msd="VIAtnp" lemmaRef="bd:575851">skjóta</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="bræv" msd="SNSNAr" lemmaRef="bd:527774">brævið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tygum" msd="PEg2nc" lemmaRef="bd:513680">tygara</w>
+            <w lemma="hátign" msd="SFSDar">hátign</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="uppfatað" msd="LSNSN">uppfatað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="báðir" msd="PIFpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="stjórn" msd="SFPAAr" lemmaRef="bd:536137">stjórnirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="taka" msd="VMAtS2" lemmaRef="bd:576131">Taki</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tygum" msd="PEg2nc" lemmaRef="bd:513680">tygara</w>
+            <w lemma="hátign" msd="SFSNar" join="right">hátign</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="endurtikin" msd="APWFSD" lemmaRef="bd:581337">endurtiknu</w>
+            <w lemma="vissa" msd="SFSDAr" lemmaRef="bd:527700">vissuni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mín" msd="PEF1SA" lemmaRef="bd:513753">mína</w>
+            <w lemma="stórur" msd="ASWFSA" lemmaRef="bd:578418">størstu</w>
+            <w lemma="hávirðing" msd="SFSAar">hávirðing</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Kristian" msd="SMSNaP" lemmaRef="bd:575102">Kristian</w>
+            <w lemma="Jensen" msd="SgncaP">Jensen</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00109.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00109.xml
new file mode 100644
index 0000000000000000000000000000000000000000..c9cc310ffc4932856dc77c984b8714c8bcddb5cc
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00109.xml
@@ -0,0 +1,270 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-1f0fa030fe117e35" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="81" xml:lang="en">81 words</measure>
+        <measure unit="tokens" quantity="92" xml:lang="en">92 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-1f0fa030fe117e35</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1065/taks-30-år-annonce-254x135mm.pdf?t=68882&amp;s=tnIqrMz2yelYVihUT9MWGW6CvYE</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1065/taks-30-%C3%A5r-annonce-254x135mm.pdf?t=68882&amp;s=tnIqrMz2yelYVihUT9MWGW6CvYE</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="11" />
+          <tagUsage gi="s" occurs="7" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="81" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="líða" msd="LSNPN" join="right" lemmaRef="bd:575812">liðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síðani" msd="CS" lemmaRef="bd:587018">síðani</w>
+            <w lemma="samtíðarskattaskipa" msd="SFSNAr">samtíðarskattaskipanin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="henda" msd="VNAAS3" lemmaRef="bd:553756">hendi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1984" msd="NOgnc" join="right">1984</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="bjóðar" msd="VNAPS3">bjóðar</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="hátíðarhald" msd="SNSAar" lemmaRef="bd:584484">hátíðarhald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hugnaløta" msd="SFSAar" lemmaRef="bd:520521">hugnaløtu</w>
+            <w lemma="fríggjadagur" msd="SMSAAr" lemmaRef="bd:568472">fríggjadagin</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ØstrØm" msd="SFSDaP">ØstrØm</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skálatrøð" msd="SFSDar">skálatrØð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kl." msd="TT">kl.</w>
+            <w lemma="14-16" msd="NOgnc">14-16</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">Sama</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bók" msd="SFSNAr" lemmaRef="bd:543216">bókin</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">Úr</w>
+            <w lemma="Skattasøguni" msd="SFSDAP">Skattasøguni</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Poul" msd="SMSNaP" lemmaRef="bd:575155">Poul</w>
+            <w lemma="Andreasen" msd="SgncaP" join="right">Andreasen</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="starva" msd="VNMPS3" lemmaRef="bd:552839">starvast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="bók" msd="SFSAAr" join="right" lemmaRef="bd:543216">bókina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lýsir" msd="VNAPS3">lýsir</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="føroyskur" msd="APWFSD" lemmaRef="bd:559144">føroysku</w>
+            <w lemma="skattasøga" msd="SFSDAr" join="right">skattasøguni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="skrá" msd="SFSDAr" lemmaRef="bd:543844">skránni</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="røða" msd="SFPNar" join="right" lemmaRef="bd:522467">røður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tónleikaframførsla" msd="SFSNar">tónleikaframførsla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="onkur" msd="PINpSN" lemmaRef="bd:587900">okkurt</w>
+            <w lemma="góður" msd="APSNSN" lemmaRef="bd:535951">gott</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góman" msd="SMSAar" join="right">góman</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hjartaligur" msd="DNd" lemmaRef="bd:556018">hjartaliga</w>
+            <w lemma="vælkomin" msd="APSNPN" join="right" lemmaRef="bd:581655">vælkomin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinaligur" msd="APWFSN" lemmaRef="bd:555952">Vinaliga</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="samtíðarskattaskipaninsamtíðarskattaskipa" msd="SFSNAr">samtíðarskattaskipaninsamtíðarskattaskipanin</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="ANNIJANNI" msd="SMSNaP">ANNIJANNI</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00110.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00110.xml
new file mode 100644
index 0000000000000000000000000000000000000000..ce25874025e2b9b7ea98826e4b0a2c3fc317517e
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00110.xml
@@ -0,0 +1,3064 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-1faf400e9091aaf1" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="2116" xml:lang="en">2116 words</measure>
+        <measure unit="tokens" quantity="2587" xml:lang="en">2587 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-1faf400e9091aaf1</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/4v3k1fv1/mvg-og-ferdavinna.pdf?t=27615375&amp;s=6XHY4DwQjoqXCd2TqvSQoEoHpok</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="23" />
+          <tagUsage gi="pc" occurs="471" />
+          <tagUsage gi="s" occurs="135" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="2116" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc">2</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="vegleiðing" msd="SFPGar" lemmaRef="bd:526382">vegleiðingar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="bókhaldari" msd="SMPDar" join="right" lemmaRef="bd:544932">bókhaldarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grannskoðari" msd="SMPDar" lemmaRef="bd:545635">grannskoðarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" join="right" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vita" msd="VIAtnp" lemmaRef="bd:576383">vita</w>
+            <w lemma="einhvør" msd="PINpSA" lemmaRef="bd:587910">eitthvørt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ferðavinna" msd="SFSAar" join="right" lemmaRef="bd:527143">ferðavinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc">3</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc">4</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="meirvirðisgjald" msd="SNSNar" join="both" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seljari" msd="SMSNar" lemmaRef="bd:547335">seljari</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="oman" msd="DNd" lemmaRef="bd:586870">oman</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="søluprísur" msd="SMSAAr" lemmaRef="bd:566662">søluprísin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="landskassi" msd="SMSDAr" lemmaRef="bd:569465">landskassanum</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS" join="right">mvg-lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="136" msd="NOgnc">136</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="8." msd="NOgnc">8.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="meirvirðisgjald" msd="SNSAar" join="right" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="lýsa" msd="VNAPP1" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="mvg-regla" msd="TS" join="right">mvg-reglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðavinna" msd="SFSAAr" join="right" lemmaRef="bd:527143">ferðavinnuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">Týðandi</w>
+            <w lemma="grein" msd="SFPNar" lemmaRef="bd:576666">greinar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="h" msd="TS">h</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="n" msd="TS">n</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænasta" msd="SFPNar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-fríar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="ferðastova" msd="SFPNar">ferðastovur</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="ferðaleiðari" msd="SMPNar" lemmaRef="bd:545269">ferðaleiðarar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="ferðafólkaflutningur" msd="SMSNar">ferðafólkaflutningur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="við" msd="DGd" join="left" lemmaRef="bd:513701">við</w>
+            <w lemma="bussur" msd="SMSDar" lemmaRef="bd:585888">bussi</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="rutuflutningur" msd="SMSNar" join="right">rutuflutningur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="útleiga" msd="SFSNar">útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastogn" msd="SFSDar" lemmaRef="bd:533875">fastogn</w>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFPDAr" join="right" lemmaRef="bd:523776">tænastunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="útleigari" msd="SMPNar" lemmaRef="bd:548661">útleigarar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gistingarhúskømrum" msd="SFPDar">gistingarhúskømrum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kampingpláss" msd="SNPDar" lemmaRef="bd:570235">kampingplássum</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="árligur" msd="APWMSN" lemmaRef="bd:556751">árligi</w>
+            <w lemma="umsetningur" msd="SMSNAr">umsetningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Mvg-frí-ur" msd="TS">Mvg-fríur</w>
+            <w lemma="umsetningur" msd="SMSNar">umsetningur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="skráseta" msd="LSFSN" join="right" lemmaRef="bd:576367">skrásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsetningur" msd="SMSNAr">umsetningurin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="framhaldandi" msd="DNd" lemmaRef="bd:563601">framhaldandi</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokna" msd="VIAtnp" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vaksa" msd="VNAPS3" lemmaRef="bd:518946">Veksur</w>
+            <w lemma="umsetningur" msd="SMSNAr">umsetningurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fyritøka" msd="SFSNAr" lemmaRef="bd:520155">fyritøkan</w>
+            <w lemma="velja" msd="VIAtnp" lemmaRef="bd:554155">velja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="strika" msd="VIAtnp" lemmaRef="bd:549895">strika</w>
+            <w lemma="skráseting" msd="SFSAAr" lemmaRef="bd:525877">skrásetingina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="mvg-skyldur" msd="TS" join="right">mvg-skyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="j" msd="TT" join="right">j</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útleiga" msd="SFSNar">útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kampingpláss" msd="SNPDar" lemmaRef="bd:570235">kampingplássum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gistingarhúskømrum" msd="SFPDar">gistingarhúskømrum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="nullsatsi" msd="SNSDar" join="right">nullsatsi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tænasta" msd="SFPNAr" lemmaRef="bd:523776">tænasturnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-fríar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="veitari" msd="SMSNAr" lemmaRef="bd:548373">veitarin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="kortini" msd="DNd" lemmaRef="bd:587341">kortini</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="keyps-mvg" msd="F">keyps-mvg</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="útreiðsla" msd="SFPDAr" join="right" lemmaRef="bd:524340">útreiðslunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">roknskapur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="føra" msd="LSMSN" join="right" lemmaRef="bd:553403">førdur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Ferðafólkaflutningur" msd="SMSNar">Ferðafólkaflutningur</w>
+            <w lemma="bussur" msd="SMPNaP" lemmaRef="bd:585888">Bussar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="akfar" msd="SNPNar" join="both" lemmaRef="bd:537420">Akfør</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="níggju" msd="NCgnc" lemmaRef="bd:530556">níggju</w>
+            <w lemma="sitipláss" msd="SNPAar" lemmaRef="bd:570243">sitipláss</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="førarapláss" msd="SNSAAr" join="right">føraraplássið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rutuflutningur" msd="SMSNar">Rutuflutningur</w>
+            <w lemma="Rutuflutningur" msd="SMSNar">Rutuflutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bussur" msd="SMSDar" lemmaRef="bd:585888">bussi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-frí-ur" msd="TS" join="right">mvg-fríur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="rutuflutning" msd="SMSDar">rutuflutning</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skilja" msd="VIMtnp" lemmaRef="bd:576280">skiljast</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="almennur" msd="APSMSN" lemmaRef="bd:561652">almennur</w>
+            <w lemma="fólkaflutningur" msd="SMSNar">fólkaflutningur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ferðaætlan" msd="SFSDar" join="right" lemmaRef="bd:533889">ferðaætlan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="fólk" msd="SNPAar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="dagligur" msd="APSNPA" lemmaRef="bd:556085">daglig</w>
+            <w lemma="áhugamál" msd="SNPAar" lemmaRef="bd:517731">áhugamál</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="heimur" msd="SMSAar" join="right" lemmaRef="bd:539705">heim</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skúli" msd="SMSAar" join="right" lemmaRef="bd:513817">skúla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="eingin" msd="PINpSN" join="right" lemmaRef="bd:587901">Eingi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rutuflutningur" msd="SMSAar">rutuflutning</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bygdaleiðir" msd="SFPNar" join="right" lemmaRef="bd:532400">bygdaleiðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bussur" msd="SMPNAr" lemmaRef="bd:585888">Bussarnir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="stødd" msd="SFSAAr" join="right" lemmaRef="bd:536179">støddina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koyra" msd="VNAPP3" lemmaRef="bd:553384">koyra</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="tíðarætlan" msd="SFSDar" join="right">tíðarætlan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="steðga" msd="VNAPP3" lemmaRef="bd:549678">steðga</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">føst</w>
+            <w lemma="støð" msd="SNSAar" join="right" lemmaRef="bd:571373">støð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="tænasta" msd="SFSAAr" join="right" lemmaRef="bd:523776">tænastuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APSNSA" lemmaRef="bd:554524">kommunalt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="almennur" msd="APSNSA" lemmaRef="bd:561652">alment</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="APSNPN" lemmaRef="bd:560948">privat</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="hon" msd="PPF3SA" join="right" lemmaRef="bd:513683">hana</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="útveiting" msd="SFSNar" join="right" lemmaRef="bd:526616">Útveiting</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="bussur" msd="SMSNar" lemmaRef="bd:585888">bussur</w>
+            <w lemma="leiga" msd="LSMSN" lemmaRef="bd:549594">leigaður</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="førari" msd="SMSDar" lemmaRef="bd:576537">førara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rutukoyring" msd="SFSAar" join="right">rutukoyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="bussleiga" msd="SFSNar">bussleiga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-skyldigur" msd="TS" join="right">mvg-skyldigt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Leigutúrur" msd="SMPNar">Leigutúrar</w>
+            <w lemma="Leigutúrur" msd="SMPNar">Leigutúrar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bussur" msd="SMSDar" lemmaRef="bd:585888">bussi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mvg-skyldigur" msd="TS" join="right">mvg-skyldigir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="leigutúrur" msd="SMPAar">leigutúrar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="túrur" msd="SMPAar" join="right" lemmaRef="bd:542698">túrar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSMPN" lemmaRef="bd:575738">gjørdir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="serligur" msd="APSFSD" lemmaRef="bd:556727">serligari</w>
+            <w lemma="bílegging" msd="SFSDar" join="right" lemmaRef="bd:524634">bílegging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fylgja" msd="VNAPP3" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="fastur" msd="APSFPD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="leið" msd="SFPDar" lemmaRef="bd:534596">leiðum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ferðaætlan" msd="SFPDar" join="right" lemmaRef="bd:533889">ferðaætlanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokna" msd="VIAtnp" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">Roknskapurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="nágreiniligur" msd="APSFPA" lemmaRef="bd:556259">nágreiniligar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="árligur" msd="APWMSN" lemmaRef="bd:556751">árligi</w>
+            <w lemma="umsetningur" msd="SMSNAr">umsetningurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigari</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frítt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="dømi" msd="SNPNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="leigutúrur" msd="SMPAar">leigutúrar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="túrur" msd="SFPNar" join="right" lemmaRef="bd:542698">túrur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="bussur" msd="SMPNar" lemmaRef="bd:585888">bussar</w>
+            <w lemma="koyra" msd="VNAPP3" lemmaRef="bd:553384">koyra</w>
+            <w lemma="ferðafólk" msd="SNPAar" lemmaRef="bd:514871">ferðafólk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ferðaskip" msd="SNPDar" join="right" lemmaRef="bd:514872">ferðaskipum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="líkjast" msd="VIMtnp" lemmaRef="bd:518967">líkjast</w>
+            <w lemma="rutuflutningur" msd="SMSDar" join="right">rutuflutningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="leigutúrur" msd="SMSNar" join="right">leigutúrur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tænasta" msd="SFSNAr" lemmaRef="bd:523776">tænastan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrispurningur" msd="SMSAar" lemmaRef="bd:539494">fyrispurning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="almennur" msd="APSFSD" lemmaRef="bd:561652">almennari</w>
+            <w lemma="ferðaætlan" msd="SFSDar" join="right" lemmaRef="bd:533889">ferðaætlan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="túrur" msd="SMPAar" join="right" lemmaRef="bd:542698">túrar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="fólk" msd="SNSNar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tekna" msd="VIAtnp" lemmaRef="bd:550947">tekna</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="túrur" msd="SMPAar" lemmaRef="bd:542698">túrur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="serligur" msd="APSNPA" lemmaRef="bd:556727">serlig</w>
+            <w lemma="høva" msd="SNPAar" join="right" lemmaRef="bd:553452">høvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="túrur" msd="SMPAar" join="right" lemmaRef="bd:542698">túrar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðapakki" msd="SMSDar">ferðapakka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ferðastova" msd="SFPDar" join="right">ferðastovum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="6" msd="NOgnc">6</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bilur" msd="SMPNar" lemmaRef="bd:542624">Bilar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="akfar" msd="SNPNar" join="both" lemmaRef="bd:537420">Akfør</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáur" msd="DNC" lemmaRef="bd:564415">færri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="níggju" msd="NCgnc" lemmaRef="bd:530556">níggju</w>
+            <w lemma="sitipláss" msd="SNPAar" lemmaRef="bd:570243">sitipláss</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="førarapláss" msd="SNSAAr" join="right">føraraplássið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="førari" msd="SMSDar" lemmaRef="bd:576537">førara</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hýruvognur" msd="SMPNar" join="both" lemmaRef="bd:539835">hýruvognar</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="útleiga" msd="SFSNar">Útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="førari" msd="SMSDar" lemmaRef="bd:576537">førara</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frí</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="útleiga" msd="SFSAar" join="right">útleigu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="fólkaflutningstænastu" msd="SFSAar" join="right">fólkaflutningstænastu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="eingin" msd="PINpSN" join="right" lemmaRef="bd:587901">Eingi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Minibussur" msd="SMPNar">Minibussar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mvg-frítøka" msd="TS" join="right">mvg-frítøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">leingi</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáur" msd="DNC" lemmaRef="bd:564415">færri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="níggju" msd="NCgnc" lemmaRef="bd:530556">níggju</w>
+            <w lemma="sitipláss" msd="SNPAar" lemmaRef="bd:570243">sitipláss</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="førarapláss" msd="SNSAAr" join="right">føraraplássið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">Hava</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="pláss" msd="SNPAar" join="right" lemmaRef="bd:570218">pláss</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="vanligur" msd="APSMPN" lemmaRef="bd:556584">vanligir</w>
+            <w lemma="bussur" msd="SMPNar" join="right" lemmaRef="bd:585888">bussar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="førari" msd="SMSAar" lemmaRef="bd:576537">førara</w>
+            <w lemma="útleiga" msd="SFSNar">Útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="førari" msd="SMSAar" lemmaRef="bd:576537">førara</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-skyldigur" msd="TS" join="right">mvg-skyldig</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" join="right" lemmaRef="bd:587854">Hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tænasta" msd="SFSNAr" lemmaRef="bd:523776">tænastan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fólka" msd="SMSNar" join="right" lemmaRef="bd:550017">fólka</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="flutningur" msd="SMSNar" join="right" lemmaRef="bd:539414">flutningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="leiga" msd="SFSNar" lemmaRef="bd:521183">leiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leysafæ" msd="SNSDar" join="right" lemmaRef="bd:518930">leysafæi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="leigari" msd="SMSNAr" lemmaRef="bd:546271">leigarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ábyrgd" msd="SFSAar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bilur" msd="SMSDAr" lemmaRef="bd:542624">bilinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leigutíð" msd="SFSDAr" join="right">leigutíðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokna" msd="VIAtnp" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">Roknskapurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="nágreiniligur" msd="APSFPA" lemmaRef="bd:556259">nágreiniligar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="árligur" msd="APWMSN" lemmaRef="bd:556751">árligi</w>
+            <w lemma="umsetningur" msd="SMSNAr">umsetningurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigari</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frítt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">kravt</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="leigari" msd="SMSDar" lemmaRef="bd:546271">leigara</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tunnilsnýtsla" msd="SFSAar" join="right">tunnilsnýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="parkering" msd="SFSAar">parkering</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frítt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="útlegg" msd="SNSAar" join="right" lemmaRef="bd:528461">útlegg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="veitari" msd="SMSNar" lemmaRef="bd:548373">veitari</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="eyki" msd="Adegnc" lemmaRef="bd:545221">eyka</w>
+            <w lemma="kostnaður" msd="SMSAar" join="right" lemmaRef="bd:566179">kostnað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="eyki" msd="Adegnc" lemmaRef="bd:545221">eyka</w>
+            <w lemma="kostnaður" msd="SMSNar" lemmaRef="bd:566179">kostnaður</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="afturat" msd="DNd" lemmaRef="bd:587201">afturat</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="umsitingargjald" msd="SNSNar" join="right">umsitingargjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="upphædd" msd="SFSDAr" join="right" lemmaRef="bd:536498">upphæddini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="7" msd="NOgnc">7</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bátur" msd="SMPNar" lemmaRef="bd:542627">Bátar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="allur" msd="PINpPN" join="left" lemmaRef="bd:587907">Øll</w>
+            <w lemma="sjófar" msd="SNPNar" lemmaRef="bd:537243">sjófør</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="kajakkir" msd="SMPNar" join="right">kajakkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vatnskutari" msd="SMPNar">vatnskutarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpSN" join="right" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bátur" msd="SMPNar" lemmaRef="bd:542627">Bátar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="førari" msd="SMSDar" lemmaRef="bd:576537">førara</w>
+            <w lemma="útleiga" msd="SFSNar">Útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bátur" msd="SMSDar" lemmaRef="bd:542627">báti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="førari" msd="SMSDar" lemmaRef="bd:576537">førara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fiskitúrur" msd="SMPAar">fiskitúrar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sightseeing" msd="SFSAar">sightseeing</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ferðafólkaflutningur" msd="SMSNar">ferðafólkaflutningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-frí</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="túrur" msd="SMSNAr" lemmaRef="bd:542698">túrurin</w>
+            <w lemma="byrja" msd="VNAPS3" lemmaRef="bd:549807">byrjar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="enda" msd="VNAPS3" lemmaRef="bd:549452">endar</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="stað" msd="SNSAar" join="right" lemmaRef="bd:535747">stað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">Virksemið</w>
+            <w lemma="veita" msd="VNAPS3" lemmaRef="bd:553565">veitir</w>
+            <w lemma="ferðafólk" msd="SNSDar" lemmaRef="bd:514871">ferðafólki</w>
+            <w lemma="uppliving" msd="SFPAar" lemmaRef="bd:526330">upplivingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjógvur" msd="SMSDAr" lemmaRef="bd:569730">sjónum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="skipa" msd="LSNSN" lemmaRef="bd:551238">skipað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="førari" msd="SMSDar" join="right" lemmaRef="bd:576537">førara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAAr" lemmaRef="bd:572770">ræðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bátur" msd="SMSDAr" join="right" lemmaRef="bd:542627">bátinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="eingin" msd="PINpSN" join="right" lemmaRef="bd:587901">Eingi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tænasta" msd="SFSNar" lemmaRef="bd:523776">tænasta</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virksemi" msd="SNSAAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="avrokna" msd="VIMtnp" lemmaRef="bd:550963">avroknast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="undantak" msd="SNPNar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="matveiting" msd="SFSNar">Matveiting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldig</w>
+            <w lemma="tænasta" msd="SFSNar" join="right" lemmaRef="bd:523776">tænasta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útleiga" msd="SFSNar">útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fiskitráða" msd="SFSDar" join="right">fiskitráðu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bátur" msd="SMPNar" lemmaRef="bd:542627">Bátar</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="førari" msd="SMSAar" lemmaRef="bd:576537">førara</w>
+            <w lemma="útleiga" msd="SFSNar">Útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bátur" msd="SMSDar" lemmaRef="bd:542627">báti</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="førari" msd="SMSAar" lemmaRef="bd:576537">førara</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldig</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="útleiga" msd="SFSNar">útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kajakk" msd="SMSDar" join="right">kajakk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vatnskutari" msd="SMSDar">vatnskutara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sjófar" msd="SNSDar" join="right" lemmaRef="bd:537243">sjófari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" join="right" lemmaRef="bd:587854">Hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tænasta" msd="SFSNAr" lemmaRef="bd:523776">tænastan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fólkaflutningur" msd="SMSNar" join="right">fólkaflutningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="leiga" msd="SFSNar" lemmaRef="bd:521183">leiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leysafæ" msd="SNSDar" join="right" lemmaRef="bd:518930">leysafæi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="leigari" msd="SMSNAr" lemmaRef="bd:546271">leigarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ábyrgd" msd="SFSAar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="far" msd="SNSDAr" lemmaRef="bd:577177">farinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leigutíð" msd="SFSDAr" join="right">leigutíðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokna" msd="VIAtnp" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">Roknskapurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nágreina" msd="VIAtnp" lemmaRef="bd:582488">nágreina</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="árligur" msd="APWMSN" lemmaRef="bd:556751">árligi</w>
+            <w lemma="umsetningur" msd="SMSNAr">umsetningurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigari</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frítt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tænasta" msd="SFSNar" lemmaRef="bd:523776">tænasta</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virksemi" msd="SNSAAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="avrokna" msd="VIMtnp" lemmaRef="bd:550963">avroknast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="undantak" msd="SNPNar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="8" msd="NOgnc">8</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ferðaleiðari" msd="SMPNar" lemmaRef="bd:545269">Ferðaleiðarar</w>
+            <w lemma="ferðaleiðaravirksemi" msd="SNSNar">Ferðaleiðaravirksemi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frítt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ferðaleiðaravirksemi" msd="SNSNar">Ferðaleiðaravirksemi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðafólk" msd="SNSDar" lemmaRef="bd:514871">ferðafólki</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="byggja" msd="APSNPD" lemmaRef="bd:518965">bygdum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="óbygdur" msd="APSNPD" lemmaRef="bd:578626">óbygdum</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="greiða" msd="VIAtnp" lemmaRef="bd:553662">greiða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ymiskur" msd="APSNPD" lemmaRef="bd:558120">ymiskum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ferð" msd="SFSDAr" join="right" lemmaRef="bd:533886">ferðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="søguligur" msd="APSNPD" lemmaRef="bd:557124">søguligum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mentanarligur" msd="APSNPD" lemmaRef="bd:556669">mentanarligum</w>
+            <w lemma="viðurskifti" msd="SNPDar" join="right" lemmaRef="bd:573245">viðurskiftum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">Virksemið</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tilrættisleggja" msd="VIAtnp">tilrættisleggja</w>
+            <w lemma="ferð" msd="SFSAAr" join="right" lemmaRef="bd:533886">ferðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="tíðarætlan" msd="SFSAar" join="right">tíðarætlan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="finna" msd="VIAtnp" lemmaRef="bd:575902">finna</w>
+            <w lemma="áhugaverdur" msd="APSNPA" lemmaRef="bd:579412">áhugaverd</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="steðga" msd="VIAtnp" lemmaRef="bd:549678">steðga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="varða" msd="VIAtnp" lemmaRef="bd:552967">varða</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="trygd" msd="SFSAAr" join="right" lemmaRef="bd:536383">trygdina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">Endamálið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skap" msd="VIAtnp" lemmaRef="bd:536850">skapa</w>
+            <w lemma="tryggur" msd="APSFPA" lemmaRef="bd:561597">tryggar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="áhugaverdur" msd="APSFPA" lemmaRef="bd:579412">áhugaverdar</w>
+            <w lemma="ferðauppliving" msd="SFPAar" join="right">ferðaupplivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="ferðaleiðari" msd="SMPNar" lemmaRef="bd:545269">ferðaleiðarar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="drúgvur" msd="APSFPA" lemmaRef="bd:563542">drúgvar</w>
+            <w lemma="roynd" msd="SFPAar" lemmaRef="bd:535147">royndir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hollur" msd="APSMSA" lemmaRef="bd:561568">hollan</w>
+            <w lemma="staðarkunnleiki" msd="SMSAar" join="right" lemmaRef="bd:547747">staðarkunnleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógin</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="útbúgving" msd="SFSAar" join="right" lemmaRef="bd:526572">útbúgving</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="eingin" msd="PINpSN" join="right" lemmaRef="bd:587901">Eingi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="eingin" msd="PINpSN" join="right" lemmaRef="bd:587901">Eingi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="9" msd="NOgnc">9</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Ferðastova" msd="SFPNar">Ferðastovur</w>
+            <w lemma="ferðastovuvirksemi" msd="SNSNar">Ferðastovuvirksemi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frítt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="ferðastovuvirksemi" msd="SNSDar">ferðastovuvirksemi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skilja" msd="LSNSN" lemmaRef="bd:576280">skilt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="bjóða" msd="VIAtnp" lemmaRef="bd:575869">bjóða</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðandi" msd="Adegnc" join="right" lemmaRef="bd:564110">ferðandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="leita" msd="VNAPP3" lemmaRef="bd:552369">leita</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="innivist" msd="SFSDar" lemmaRef="bd:534373">innivist</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppliving" msd="SFPDar" lemmaRef="bd:526330">upplivingum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ferð" msd="SFSDar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="sín" msd="PEF3SD" join="right" lemmaRef="bd:513755">síni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="gisting" msd="SFSAar" join="right" lemmaRef="bd:524954">gisting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ferðaseðil" msd="SMPAar" lemmaRef="bd:567227">ferðaseðlar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="atgongumerki" msd="SNPAar" join="right" lemmaRef="bd:529865">atgongumerkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skipa" msd="VIAtnp" lemmaRef="bd:551238">skipa</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="túrur" msd="SMPDar" lemmaRef="bd:542698">túrum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="umboð" msd="SNPAar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="millumhandil" msd="SMSAar" join="right">millumhandil</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">Virksemið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fylgjandi" msd="Adegnc" lemmaRef="bd:563697">fylgjandi</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyriskipan" msd="SFSNar" lemmaRef="bd:534037">fyriskipan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bólkaferð" msd="SFPDar" join="right">bólkaferðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyriskipan" msd="SFSAar" lemmaRef="bd:534037">fyriskipan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="túrur" msd="SMPDar" join="right" lemmaRef="bd:542698">túrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="útferð" msd="SFPDar" join="right" lemmaRef="bd:536818">útferðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="c" msd="NRgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningstænasta" msd="SFSAar" join="right">flutningstænastu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atgongumerki" msd="SNPDar" lemmaRef="bd:529865">atgongumerkjum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="undirhalds-til-tak" msd="SNPAar" join="right">undirhaldstiltøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="e" msd="NCgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="bílegging" msd="SFSAar" lemmaRef="bd:524634">bílegging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppihald" msd="SNSDar" lemmaRef="bd:518800">uppihaldi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="gistingarhús" msd="SNPDar" join="right" lemmaRef="bd:570430">gistingarhúsum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="feriuíbúð" msd="SFPDar">feriuíbúðum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilknýttum" msd="APSNSD">tilknýttum</w>
+            <w lemma="hotellkøki" msd="SNSDar">hotellkøki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kamar" msd="SFPDar" lemmaRef="bd:571697">kømrum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stuttur" msd="DNC" lemmaRef="bd:562083">styttri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ein" msd="NCMSA" lemmaRef="bd:530546">ein</w>
+            <w lemma="mánaður" msd="SMSAar" join="right" lemmaRef="bd:566206">mánað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="f" msd="NCgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="agentur" msd="SMSNar" join="right" lemmaRef="bd:538649">agent</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="millumhandlaravirksemi" msd="SNSNar">millumhandlaravirksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="omanfyri" msd="DNd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="fimm" msd="NCgnc" lemmaRef="bd:530551">fimm</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="kunningarvirksemi" msd="SNSNar">kunningarvirksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferð" msd="SFPAar" join="right" lemmaRef="bd:533886">ferðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Ferðastova" msd="SFPNar" join="right">Ferðastovur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="veita" msd="VNAPP3" lemmaRef="bd:553565">veita</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-fríar</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="mvg-skráseta" msd="TS">mvg-skrásettar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">Tær</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFPDAr" join="right" lemmaRef="bd:523776">tænastunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Ferðastova" msd="SFPNar" join="right">Ferðastovur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="veita" msd="VNAPP3" lemmaRef="bd:553565">veita</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-fríar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigar</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skráseta" msd="LSFPN" join="right" lemmaRef="bd:576367">skrásettar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="krevja" msd="VNAPP3" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigu</w>
+            <w lemma="tænasta" msd="SFPAAr" lemmaRef="bd:523776">tænasturnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokna" msd="VNAPP3" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">Tær</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigum</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="felagsútreiðsla" msd="SFPAar">felagsútreiðslur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sum" msd="CR" join="left" lemmaRef="bd:514256">sum</w>
+            <w lemma="fevna" msd="VNAPP3" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-frítt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lutfalsligur" msd="APSMSA" lemmaRef="bd:556956">lutfalsligan</w>
+            <w lemma="frádráttarrættur" msd="SMSAar" join="right">frádráttarrætt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umráðandi" msd="Adegnc" lemmaRef="bd:564114">umráðandi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fríur" msd="APSFSA" lemmaRef="bd:563109">fría</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldiga</w>
+            <w lemma="tænasta" msd="SFSAar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="at" msd="DNd" lemmaRef="bd:530644">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" lemmaRef="bd:565908">roknskapinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="rokning" msd="SFPDar" join="right" lemmaRef="bd:525674">rokningum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigu</w>
+            <w lemma="tænasta" msd="SFSAAr" lemmaRef="bd:523776">tænastuna</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samlaður" msd="APWFSD" lemmaRef="bd:580045">samlaðu</w>
+            <w lemma="veiting" msd="SFSDAr" join="right" lemmaRef="bd:526388">veitingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="eingin" msd="PINpSN" join="right" lemmaRef="bd:587901">Eingi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Mvg-frítøkur" msd="TS">Mvg-frítøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSFPN" lemmaRef="bd:553565">veittar</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="triðipartur" msd="SMSAar" join="right" lemmaRef="bd:532160">triðjapart</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.d." msd="TS">T.d.</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ferðastova" msd="SFSNar">ferðastova</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="busskoyring" msd="SFSAar" join="right">busskoyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="uttanífrá" msd="DNd" join="right" lemmaRef="bd:587613">uttanífrá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">Eigur</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="bussur" msd="SMSAAr" join="right" lemmaRef="bd:585888">bussin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tænasta" msd="SFSNAr" lemmaRef="bd:523776">tænastan</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldig</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSFSN" lemmaRef="bd:576279">seld</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-fríum</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="10" msd="NOgnc">10</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gongd" msd="SFSNar" lemmaRef="bd:534114">Gongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hagi" msd="SMSDar" lemmaRef="bd:513734">haga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gongd" msd="SFSAar" lemmaRef="bd:534114">gongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hagi" msd="SMSDar" join="right" lemmaRef="bd:513734">haga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="atkoma" msd="SFSAar" lemmaRef="bd:527027">atkomu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hagi" msd="SMSAar" join="right" lemmaRef="bd:513734">haga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="parkering" msd="SFSAar" join="right">parkering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vesimøguleiki" msd="SMPAar">vesimøguleikar</w>
+            <w lemma="o.a." msd="TS">o.a.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" join="right" lemmaRef="bd:527997">sambandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-skyldigur" msd="TS" join="right">mvg-skyldigt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokna" msd="VIAtnp" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">Roknskapurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="nágreiniligur" msd="APSFPA" lemmaRef="bd:556259">nágreiniligar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="árligur" msd="APWMSN" lemmaRef="bd:556751">árligi</w>
+            <w lemma="umsetningur" msd="SMSNAr">umsetningurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigari</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frítt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sjálvstøðugur" msd="APSFPN" lemmaRef="bd:554392">Sjálvstøðugar</w>
+            <w lemma="ferðaleiðaratænasta" msd="SFPNar" join="right">ferðaleiðaratænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSFPN" lemmaRef="bd:553565">veittar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gongd" msd="SFSAar" lemmaRef="bd:534114">gongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hagi" msd="SMSDar" join="right" lemmaRef="bd:513734">haga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-fríar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="gongd" msd="SFSNar" lemmaRef="bd:534114">gongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hagi" msd="SMSDar" lemmaRef="bd:513734">haga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ferðaleiðaratænasta" msd="SFSNar">ferðaleiðaratænasta</w>
+            <w lemma="selja" msd="LSFPN" lemmaRef="bd:576279">seldar</w>
+            <w lemma="saman" msd="DNd" join="right" lemmaRef="bd:587471">saman</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gongd" msd="SFSAar" lemmaRef="bd:534114">gongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hagi" msd="SMSDar" lemmaRef="bd:513734">haga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rokning" msd="SFPNar" lemmaRef="bd:525674">Rokningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">roknskapur</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-fría</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldiga</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Heimablídni" msd="SFSNAr">Heimablídni</w>
+            <w lemma="Heimablídni" msd="SFSNaP">Heimablídni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-skyldigur" msd="TS" join="right">mvg-skyldigt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Heimablídni" msd="SFSNAr">Heimablídni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tænasta" msd="SFSNar" join="right" lemmaRef="bd:523776">tænasta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="privatpersónur" msd="SMPNar" lemmaRef="bd:540885">privatpersónar</w>
+            <w lemma="bjóða" msd="VNAPP3" lemmaRef="bd:575869">bjóða</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="krá" msd="SNSAar" lemmaRef="bd:571249">krás</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vertskapur" msd="SMSAar" lemmaRef="bd:565957">vertskap</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvur" msd="APSNSD" join="right" lemmaRef="bd:555235">sjálvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="gestur" msd="SMPNAr" lemmaRef="bd:531815">gestirnir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="møguleiki" msd="SMSAAr" lemmaRef="bd:513882">møguleikan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lokalur" msd="VIAtnp" lemmaRef="bd:554464">lokala</w>
+            <w lemma="mentan" msd="SFSAar" lemmaRef="bd:534793">mentan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felagsskapur" msd="SMSAar" join="right" lemmaRef="bd:565933">felagsskap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokna" msd="VIAtnp" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">Roknskapurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="nágreiniligur" msd="APSFPA" lemmaRef="bd:556259">nágreiniligar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="árligur" msd="APWMSN" lemmaRef="bd:556751">árligi</w>
+            <w lemma="umsetningur" msd="SMSNAr">umsetningurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigari</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frítt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="eingin" msd="PINpSN" join="right" lemmaRef="bd:587901">Eingi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="11" msd="NOgnc">11</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="útleiga" msd="SFSNar">Útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastogn" msd="SFSDar" lemmaRef="bd:533875">fastogn</w>
+            <w lemma="Airbnb" msd="SgncaP">Airbnb</w>
+            <w lemma="o.tíl." msd="TS">o.tíl.</w>
+            <w lemma="útleiga" msd="SFSNar">Útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="summarhús" msd="SNPDar" join="right" lemmaRef="bd:570438">summarhúsum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kamar" msd="SFPDar" lemmaRef="bd:571697">kømrum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PIMpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="býli" msd="SMPDar" lemmaRef="bd:572095">býlum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stuttur" msd="ACSFSD" lemmaRef="bd:562083">styttri</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frí</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="Frítøka" msd="SFSNAr">Frítøkan</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="miðil" msd="SMPAar" lemmaRef="bd:582990">miðlar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="AirBnB" msd="SgncaP" join="right">AirBnB</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Booking.com" msd="SgncaP" join="right">Booking.com</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lokalur" msd="APSFPA" lemmaRef="bd:554464">lokalar</w>
+            <w lemma="kunningarstova" msd="SFPAar" join="right" lemmaRef="bd:521066">kunningarstovur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="online" msd="Adegnc">online</w>
+            <w lemma="útleigukanalir" msd="SMPAar">útleigukanalir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útleigari" msd="SMSDar" lemmaRef="bd:548661">útleigara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="leigari" msd="SMSAar" join="right" lemmaRef="bd:546271">leigara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="eingin" msd="PINpSN" join="right" lemmaRef="bd:587901">Eingi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="reingerð" msd="LSFSN" lemmaRef="bd:532985">Reingerð</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útleiga" msd="SFSDAr" join="right">útleiguni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tilval" msd="SNSNar" join="right">tilval</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kosta" msd="VNAPS3" lemmaRef="bd:552579">kostar</w>
+            <w lemma="eyki" msd="DNd" join="right" lemmaRef="bd:545221">eyka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="mvg-skyldigur" msd="TS" join="right">mvg-skyldig</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Gistingarhúskømur" msd="SFPNar">Gistingarhúskømur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kampingpláss" msd="SNPNar" lemmaRef="bd:570235">kampingpláss</w>
+            <w lemma="útleiga" msd="SFSNar">Útleiga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gistingarhúskømrum" msd="SFPDar">gistingarhúskømrum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kampingpláss" msd="SNPDar" lemmaRef="bd:570235">kampingplássum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="nullsatsur" msd="SMSAar" join="right">nullsats</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tænasta" msd="SFPNAr" lemmaRef="bd:523776">tænasturnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-fríar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS" join="right">mvg-frádrátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útleiga" msd="SFSNar">útleiga</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS" join="right">mvg-lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setir</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="minstakrav" msd="SNSAar" join="right">minstakrav</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinnuligur" msd="APSFSN" join="right" lemmaRef="bd:557165">vinnulig</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leigulóg" msd="SFSDAr" join="right" lemmaRef="bd:534588">leigulógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stutttíðarleiga" msd="SFSNar">stutttíðarleiga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="aldur" msd="APSNSA" lemmaRef="bd:578703">alt</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d" msd="NRgnc" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapping" msd="SFSDar" lemmaRef="bd:525161">kapping</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="búeind" msd="SFPAar">búeindir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="búeind" msd="SFPNar">búeindir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFSDAr" lemmaRef="bd:576965">ognini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útleigast" msd="VIMtnp">útleigast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ymissur" msd="APSMPA" lemmaRef="bd:561688">ymsar</w>
+            <w lemma="kundi" msd="SMPAar" lemmaRef="bd:546202">kundar</w>
+            <w lemma="samtíðis" msd="DNd" join="right" lemmaRef="bd:587072">samtíðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="matrikkli" msd="SMSDar">matrikkli</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nærliggjandi" msd="Adegnc" lemmaRef="bd:563686">nærliggjandi</w>
+            <w lemma="matrikklum" msd="SMPDar" join="right">matrikklum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="h" msd="NRgnc" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lítil" msd="ASWNSA" lemmaRef="bd:562662">minsta</w>
+            <w lemma="dagatal" msd="SNSAar" join="right" lemmaRef="bd:537506">dagatal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sertilboð" msd="SNPAar" join="right">sertilboð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kenna" msd="VNMPS3" lemmaRef="bd:518961">kennist</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="privatheim" msd="SNSNar">privatheim</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="familjumynd" msd="SFPDar">familjumyndum</w>
+            <w lemma="o.tíl." msd="TS" join="right">o.tíl.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tema" msd="SNSAar" join="right" lemmaRef="bd:571601">tema</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j" msd="TS" join="right">j</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dagligur" msd="APSFSA" lemmaRef="bd:556085">dagliga</w>
+            <w lemma="reingerð" msd="SFSAar" lemmaRef="bd:532985">reingerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppreiðing" msd="SFSAar" join="right" lemmaRef="bd:526340">uppreiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="meirkostnaður" msd="SMSAar" join="right" lemmaRef="bd:566183">meirkostnað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Mvg-viður-skifta" msd="TS" join="right">Mvg-viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">Veitarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="mvg-skrá-seta" msd="TS">mvg-skráseta</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-frádráttur" msd="TS">mvg-frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">Roknskapurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="nágreiniligur" msd="APSFPA" lemmaRef="bd:556259">nágreiniligar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="undantak" msd="SNPNar" join="right" lemmaRef="bd:537126">Undantøk</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="árligur" msd="APWMSN" lemmaRef="bd:556751">árligi</w>
+            <w lemma="umsetningur" msd="SMSNAr">umsetningurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigari</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="mvg-fríur" msd="TS" join="right">mvg-frítt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tænasta" msd="SFSNar" lemmaRef="bd:523776">tænasta</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virksemi" msd="SNSAAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="avrokna" msd="VIMtnp" lemmaRef="bd:550963">avroknast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="undantak" msd="SNPNar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="matveiting" msd="SFSNar">Matveiting</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="barrvirksemi" msd="SNSNar">barrvirksemi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigar</w>
+            <w lemma="tænasta" msd="SFPNar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="12" msd="NOgnc">12</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="blandaður" msd="APSNSN" lemmaRef="bd:579595">Blandað</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">Fevnir</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-fría</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldiga</w>
+            <w lemma="tænasta" msd="SFSAar" lemmaRef="bd:523776">tænastu</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kalla" msd="LSNSN" join="left" lemmaRef="bd:550422">kallað</w>
+            <pc lemma="„" msd="KQ" join="right">„</pc>
+            <w lemma="blandaður" msd="APSNSN" join="left" lemmaRef="bd:579595">blandað</w>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="“" msd="KQ" join="both">“</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg’ið" msd="TS">mvg’ið</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="35" msd="NOgnc">35</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lutfalsligur" msd="APSMSA" lemmaRef="bd:556956">lutfalsligan</w>
+            <w lemma="frádráttarrættur" msd="SMSAar">frádráttarrætt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="meirvirðisgjald" msd="SNSAar" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="javnan" msd="SMSAar" lemmaRef="bd:586953">javnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="innganga" msd="Adegnc" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="avgjald" msd="SNSDar" lemmaRef="bd:537438">avgjaldi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íløgugøgnum" msd="SFPDar" join="right">íløgugøgnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="fullur" msd="APSMSN" lemmaRef="bd:562108">Fullur</w>
+            <w lemma="frádráttarrættur" msd="SMSNar" join="right">frádráttarrættur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="vøra" msd="SFPNar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFPNar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="keypa" msd="LSFPN" lemmaRef="bd:553478">keyptar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldiga</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" lemmaRef="bd:573237">virkseminum</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="allur" msd="PINpSN" lemmaRef="bd:587907">alt</w>
+            <w lemma="mvg’ið" msd="TS">mvg’ið</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="lutfalsligur" msd="APSMSN" lemmaRef="bd:556956">Lutfalsligur</w>
+            <w lemma="frádráttarrættur" msd="SMSNar" join="right">frádráttarrættur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="vøra" msd="SFPNar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFPNar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="keypa" msd="LSFPN" lemmaRef="bd:553478">keyptar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-fría</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldiga</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="mvg’ið" msd="TS">mvg’ið</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="munur" msd="SMSAAr" lemmaRef="bd:565797">munin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="søla" msd="SFSAAr" lemmaRef="bd:523417">søluna</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="uttan" msd="DGd" join="left" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsskyldigari" msd="APSFSD">avgjaldsskyldigari</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samla" msd="LWFSA" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="søla" msd="SFSAAr" lemmaRef="bd:523417">søluna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="roknskarári" msd="SNSDar" join="right">roknskarári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">Eingin</w>
+            <w lemma="frádráttarrættur" msd="SMSNar" join="right">frádráttarrættur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="vøra" msd="SFPNar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFPNar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="keypa" msd="LSFPN" lemmaRef="bd:553478">keyptar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-fría</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" lemmaRef="bd:573237">virkseminum</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mvg’num" msd="TS">mvg’num</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">Serligt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bilur" msd="SMPAar" lemmaRef="bd:542624">bilar</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="SFSAar" lemmaRef="bd:521183">leigu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónbilur" msd="SMSDar" join="right" lemmaRef="bd:540817">persónbili</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vørubilur" msd="SMSDar" lemmaRef="bd:542224">vørubili</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lastbilur" msd="SMSDar" lemmaRef="bd:540218">lastbili</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="3.500" msd="NOgnc">3.500</w>
+            <w lemma="kg" msd="TS" join="right">kg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avgjaldsskyldiga" msd="APWMSA">avgjaldsskyldiga</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="selja" msd="LSMSN" join="right" lemmaRef="bd:576279">seldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="søla" msd="SFSDAr" join="right" lemmaRef="bd:523417">søluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="blandaður" msd="APSNSA" lemmaRef="bd:579595">blandað</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="veitari" msd="SMSNar" lemmaRef="bd:548373">Veitari</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="árligur" msd="DNd" lemmaRef="bd:556751">árliga</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-frí</w>
+            <w lemma="søla" msd="SFSNar" join="right" lemmaRef="bd:523417">søla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="90" msd="NOgnc" join="right">90</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mvg-skyldigur" msd="TS" join="right">mvg-skyldig</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">Beinleiðis</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="mvg-fríur" msd="TS">mvg-fría</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="2.000" msd="NOgnc">2.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="500" msd="NOgnc">500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ikki" msd="DNd" join="left" lemmaRef="bd:586825">ikki</w>
+            <w lemma="frádráttur" msd="SMSNar" join="right" lemmaRef="bd:567649">frádráttur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldiga</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="10.000" msd="NOgnc">10.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="2.500" msd="NOgnc">2.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="fullur" msd="APSMSN" join="left" lemmaRef="bd:562108">fullur</w>
+            <w lemma="frádráttur" msd="SMSNar" join="right" lemmaRef="bd:567649">frádráttur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Felagsútreiðsla" msd="SFPNar" join="right">Felagsútreiðslur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="5.000" msd="NOgnc">5.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="1.250" msd="NOgnc">1.250</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="frádráttur" msd="SMSNAr" join="left" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1.250" msd="NOgnc">1.250</w>
+            <pc lemma="*" msd="KO">*</pc>
+            <w lemma="90" msd="NOgnc" join="right">90</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="1.125" msd="NOgnc">1.125</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="alt" msd="DNd" join="right" lemmaRef="bd:587037">alt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="fullur" msd="APSMSN" lemmaRef="bd:562108">Fullur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="mvg-skyldigur" msd="TS" join="left">mvg-skyldig</w>
+            <w lemma="útreiðsla" msd="SFSNar" join="right" lemmaRef="bd:524340">útreiðsla</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="2.500" msd="NOgnc">2.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="lutfalsligur" msd="APSMSN" lemmaRef="bd:556956">Lutfalsligur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="felagsútreiðsla" msd="SFPNar" join="both">felagsútreiðslur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1.125" msd="NOgnc">1.125</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">Eingin</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="mvg-fríur" msd="TS" join="left">mvg-frí</w>
+            <w lemma="útreiðsla" msd="SFSNar" join="right" lemmaRef="bd:524340">útreiðsla</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="0" msd="NOgnc">0</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="saman" msd="DNd" join="right" lemmaRef="bd:586977">samans</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Sølu-mvg" msd="SFSNar" join="right">Sølu-mvg</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="22.500" msd="NOgnc">22.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="90.000" msd="NOgnc" join="left">90.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="*" msd="KO">*</pc>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="keyp" msd="VMAtS2" lemmaRef="bd:515578">Keyps</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="3.625" msd="NOgnc">3.625</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2.500" msd="NOgnc" join="left">2.500</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="1.125" msd="NOgnc">1.125</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00112.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00112.xml
new file mode 100644
index 0000000000000000000000000000000000000000..33404533e263e35c9cc4559ab784cb7654843b34
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00112.xml
@@ -0,0 +1,425 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-24be512c642ea051" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="192" xml:lang="en">192 words</measure>
+        <measure unit="tokens" quantity="233" xml:lang="en">233 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-24be512c642ea051</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1777/samandráttur-05-09-2006-25-10-2006.docx?s=qiVA8TlvFGRUFG6qWemk36TloX8</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1777/samandr%C3%A1ttur-05-09-2006-25-10-2006.docx?s=qiVA8TlvFGRUFG6qWemk36TloX8</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="4" />
+          <tagUsage gi="pc" occurs="41" />
+          <tagUsage gi="s" occurs="11" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="192" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="september" msd="SMSAar" lemmaRef="bd:565637">september</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="25." msd="NOgnc">25.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" join="right" lemmaRef="bd:576131">tikin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="05.09.2006" msd="NOgnc" join="right">05.09.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="06-02-23-23" msd="NOgnc">06-02-23-23</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kærufreist" msd="SFSNar">kærufreist</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APSFSA" lemmaRef="bd:554524">kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSAar">skattakærunevnd</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kommunalur" msd="APSFSN" lemmaRef="bd:554524">Kommunal</w>
+            <w lemma="skattakærunevnd" msd="SFSNar">Skattakærunevnd</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="kærufreist" msd="SFSNAr">kærufreistin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fara" msd="LSFSN" join="right" lemmaRef="bd:576051">farin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="heittur" msd="VNAAS3" lemmaRef="bd:561788">heitti</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skatta" msd="SFSAAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr">avgjaldskærunevndina</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ógildur" msd="VIAtnp" lemmaRef="bd:578743">ógilda</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="síggja" msd="VIAtnp" lemmaRef="bd:514175">síggja</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kærufreist" msd="SFSDAr" join="right">kærufreistini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ógildur" msd="VIAtnp" lemmaRef="bd:578743">ógilda</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" join="right" lemmaRef="bd:576131">tikin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="05.09.2006" msd="NOgnc" join="right">05.09.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="05-03-32-18" msd="NOgnc">05-03-32-18</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="landbúnaður" msd="SMSNar" lemmaRef="bd:566221">landbúnaður</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="strika" msd="VUAtnp" lemmaRef="bd:549895">strikað</w>
+            <w lemma="kæraran" msd="SMSAAr">kæraran</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="mvg-skrá" msd="TS">mvg-skránni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seyðahald" msd="SNSDar" lemmaRef="bd:583132">seyðahaldi</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vinnuligur" msd="APSNSN" join="right" lemmaRef="bd:557165">vinnuligt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="íløgu-mvg" msd="SFSAar" join="right">íløgu-mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" join="right" lemmaRef="bd:576131">tikin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="25.10.2006" msd="NOgnc" join="right">25.10.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="06-03-31-40" msd="NOgnc">06-03-31-40</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="motorakfar" msd="SFPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skrásetingargjald" msd="SNSDar">skrásetingargjaldi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="kærur" msd="SMSDar" lemmaRef="bd:554957">kærara</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skrásetingargjald" msd="SNSDar" join="right">skrásetingargjaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="keypa" msd="VNAAS3" lemmaRef="bd:553478">keypti</w>
+            <w lemma="nýggjur" msd="APSMSA" lemmaRef="bd:563018">nýggjan</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="miður" msd="APSMSA" lemmaRef="bd:564396">miðjan</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2005" msd="NOgnc" join="right">2005</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00113.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00113.xml
new file mode 100644
index 0000000000000000000000000000000000000000..47d8d8c835df11fcbcc991f1199a02c13a4515b4
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00113.xml
@@ -0,0 +1,13599 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-2597fce3449000b1" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="10352" xml:lang="en">10352 words</measure>
+        <measure unit="tokens" quantity="12132" xml:lang="en">12132 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-2597fce3449000b1</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1730/barsil.pdf?t=846&amp;s=Pc4t2zn2Lyn3zguaLVxpo3V3k6I</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="58" />
+          <tagUsage gi="pc" occurs="1780" />
+          <tagUsage gi="s" occurs="595" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="10352" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc">1</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="barsilsskipan" msd="SFSNar">Barsilsskipan</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="49" msd="NOgnc">49</w>
+            <w lemma="uppskot" msd="SNSNar" lemmaRef="bd:517513">Uppskot</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løgtingslóg" msd="SFSAar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilsskipan" msd="SFSAar">barsilsskipan</w>
+            <w lemma="A." msd="TS">A.</w>
+            <w lemma="Upprunauppskot" msd="SNSNar">Upprunauppskot</w>
+            <w lemma="B." msd="TT">B.</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="C." msd="TT">C.</w>
+            <w lemma="orðaskifti" msd="SNSNar" lemmaRef="bd:572690">Orðaskifti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="D." msd="TT">D.</w>
+            <w lemma="Nevndarskjal" msd="SNPNar">Nevndarskjøl</w>
+            <w lemma="E." msd="NOgnc">E.</w>
+            <w lemma="álit" msd="SNSNar" lemmaRef="bd:517733">Álit</w>
+            <w lemma="F." msd="NOgnc">F.</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="G." msd="NOgnc">G.</w>
+            <w lemma="orðaskifti" msd="SNSNar" lemmaRef="bd:572690">Orðaskifti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="H." msd="NOgnc">H.</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="orðaskifti" msd="SNSNar" lemmaRef="bd:572690">Orðaskifti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="2000" msd="NOgnc" join="right">2000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="21." msd="NOgnc">21.</w>
+            <w lemma="desember" msd="SMSAar" join="right" lemmaRef="bd:565636">desember</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VNAAS3" lemmaRef="bd:518970">legði</w>
+            <w lemma="Bjarni" msd="SMSNaP" lemmaRef="bd:514087">Bjarni</w>
+            <w lemma="Djurholm" msd="SgncaP" join="right">Djurholm</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="landsstýrismaður" msd="SMSNar" join="right">landsstýrismaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="landsstýri" msd="SNSAAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="soljóðandi" msd="Adegnc" lemmaRef="bd:564121">soljóðandi</w>
+            <w lemma="uppskot" msd="SNSNar" lemmaRef="bd:517513">Uppskot</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løgtingslóg" msd="SFSAar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilsskipan" msd="SFSAar">barsilsskipan</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">Partur</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <w lemma="barsilsfarloyvi" msd="SNSNar" lemmaRef="bd:585506">Barsilsfarloyvi</w>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <w lemma="barsilsfarloyvi" msd="SNSNar" lemmaRef="bd:585506">Barsilsfarloyvi</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinnuligur" msd="APSMSN" lemmaRef="bd:557166">Kvinnuligur</w>
+            <w lemma="løntakari" msd="SMSNar" join="right" lemmaRef="bd:546478">løntakari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" join="right" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðgonga" msd="SFSDar">viðgongu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="barnsburður" msd="SMSDar" join="right" lemmaRef="bd:566300">barnsburði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPNar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="løta" msd="SFSDar" join="right" lemmaRef="bd:521422">løtu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="læknaváttan" msd="SFSDar" lemmaRef="bd:534683">læknaváttan</w>
+            <w lemma="prógva" msd="VNAPS3" join="right" lemmaRef="bd:552753">prógvar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fostur" msd="SFSAar" lemmaRef="bd:529373">fostur</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="sjálvur" msd="APSFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="heilsuvandi" msd="DNd">heilsuvandi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSDAr" join="right" lemmaRef="bd:537306">starvinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWNSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="vika" msd="SFPNar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="foreldur" msd="SNPNar" join="right" lemmaRef="bd:529372">foreldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="løntakari" msd="SMPNar" join="right" lemmaRef="bd:546478">løntakarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="vika" msd="SFPDAr" lemmaRef="bd:524049">vikunum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="faðir" msd="SMSNar" lemmaRef="bd:529162">faðir</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="barn" msd="SNSDAr" lemmaRef="bd:518913">barninum</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="vika" msd="SFSAar" lemmaRef="bd:524049">viku</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="foreldur" msd="SNPDAr" lemmaRef="bd:529372">foreldrunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="senn" msd="DNd" join="right" lemmaRef="bd:587690">senn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">Umframt</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="faðir" msd="SMSNar" lemmaRef="bd:529162">faðir</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="barn" msd="SNSDAr" lemmaRef="bd:518913">barninum</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tveir" msd="NCFPA" lemmaRef="bd:530548">tvær</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="barn" msd="SNSNAr" lemmaRef="bd:518913">barnið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="heim" msd="DNd" join="right" lemmaRef="bd:586945">heim</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="fyrri" msd="ASWFPA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinnuligur" msd="APSMSN" lemmaRef="bd:557166">Kvinnuligur</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnakonukanning" msd="SFPAar" join="right">barnakonukanningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðstíð" msd="SFSDAr" join="right" lemmaRef="bd:533474">arbeiðstíðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ættleiðing" msd="SFSNar" lemmaRef="bd:526512">Ættleiðing</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc">2</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="foreldur" msd="SNPNar" join="right" lemmaRef="bd:529372">Foreldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ættleiða" msd="VNAPP3" lemmaRef="bd:553650">ættleiða</w>
+            <w lemma="barn" msd="SNSAar" join="right" lemmaRef="bd:518913">barn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fráboðan" msd="SFSNar" lemmaRef="bd:534005">Fráboðan</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinnuligur" msd="APSMSN" lemmaRef="bd:557166">Kvinnuligur</w>
+            <w lemma="løntakari" msd="SMSNar" join="right" lemmaRef="bd:546478">løntakari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="byrja" msd="VNAPS3" lemmaRef="bd:549807">byrjar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="arbeiða" msd="VIAtnp" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="maður" msd="SMSNar" join="right" lemmaRef="bd:567706">Maður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="løntakari" msd="SMSNar" join="right" lemmaRef="bd:546478">løntakari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">Tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barn" msd="SNSAar" lemmaRef="bd:518913">barn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ættleiðing" msd="SFSDar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fráboðan" msd="SFSDar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="samur" msd="PIFpPA" lemmaRef="bd:562852">somu</w>
+            <w lemma="freist" msd="SFPAar" join="right" lemmaRef="bd:533992">freistir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skylda" msd="SFPAar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="løntakari" msd="SMPGAr" lemmaRef="bd:546478">løntakaranna</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="fráboðan" msd="SFPAar" lemmaRef="bd:534005">fráboðanir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vernd" msd="SFSNar" lemmaRef="bd:533312">Vernd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="frávik" msd="SNSNar" lemmaRef="bd:515014">Frávik</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="víkja" msd="VIMtnp" lemmaRef="bd:575833">víkjast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§§" msd="SMPDAr">§§</w>
+            <w lemma="1-2" msd="NOgnc">1-2</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bága" msd="SFSGar" lemmaRef="bd:549673">bága</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="løntakari" msd="SMSAAr" join="right" lemmaRef="bd:546478">løntakaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="barsilsfarloyvi" msd="SNSDar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="arbeiðstíð" msd="SFSNar" join="right" lemmaRef="bd:533474">arbeiðstíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="starvsaldur" msd="SMSNar">starvsaldur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" join="right" lemmaRef="bd:550959">roknast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="løntakari" msd="SMSAar" join="right" lemmaRef="bd:546478">løntakara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="viðgonga" msd="SFSAar" join="right">viðgongu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="uppsiga" msd="LSMSN" lemmaRef="bd:576428">uppsagdur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vanbýti" msd="SNSAar" lemmaRef="bd:573188">vanbýti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="samsýning" msd="SFSAar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="allur" msd="PINpSA" lemmaRef="bd:587907">alt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="starvsaldur" msd="SMSDar">starvsaldri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="annars" msd="DNd" join="right" lemmaRef="bd:587882">annars</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="uppsiga" msd="LSMSN" lemmaRef="bd:576428">uppsagdur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vanbýti" msd="SNSAar" lemmaRef="bd:573188">vanbýti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðgongutíð" msd="SFSDAr" join="right" lemmaRef="bd:533342">viðgongutíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="barnsburður" msd="SMSDar" join="right" lemmaRef="bd:566300">barnsburði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áliggur" msd="VNAPS3">áliggur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="prógva" msd="VIAtnp" join="right" lemmaRef="bd:552753">prógva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="uppsøgn" msd="SFSNAr" lemmaRef="bd:529111">uppsøgnin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">Partur</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="barsilspeningur" msd="SMSNar">Barsilspeningur</w>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="vanligur" msd="APSFPN" lemmaRef="bd:556584">Vanligar</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="barsilspeningur" msd="SMSNar">Barsilspeningur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðgonga" msd="SFSAar" join="right">viðgongu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skylda" msd="SFPNar" lemmaRef="bd:522870">Skyldur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSNPN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="móttaka" msd="LSFPD" lemmaRef="bd:576121">móttiknum</w>
+            <w lemma="inntøka" msd="SFPDar" join="right" lemmaRef="bd:520688">inntøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="a-inntøka" msd="SNSNar" join="right" lemmaRef="bd:518974">A-inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSFSD" lemmaRef="bd:554392">sjálvstøðugari</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSMSN" lemmaRef="bd:552690">treytaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSFPN" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc">3</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="III" msd="NOgnc">III</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">Treytir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjald" msd="SNSDar" lemmaRef="bd:537098">útgjaldi</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFSNar" join="right" lemmaRef="bd:521081">Kvinna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A-inntøka" msd="SFSAar" join="right" lemmaRef="bd:518974">A-inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðgonga" msd="SFSDar">viðgongu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="barnsburður" msd="SMSDar" join="right" lemmaRef="bd:566300">barnsburði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPNar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="løta" msd="SFSDar" join="right" lemmaRef="bd:521422">løtu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="læknaváttan" msd="SFSDar" lemmaRef="bd:534683">læknaváttan</w>
+            <w lemma="prógva" msd="VNAPS3" join="right" lemmaRef="bd:552753">prógvar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fostur" msd="SFSAar" lemmaRef="bd:529373">fostur</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="sjálvur" msd="APSFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="heilsuvandi" msd="DNd">heilsuvandi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSDAr" join="right" lemmaRef="bd:537306">starvinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWNSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="vika" msd="SFPNar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kvinna" msd="SFSNar" lemmaRef="bd:521081">kvinna</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyrri" msd="ASWFPA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSMSN" lemmaRef="bd:552690">treytaður</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">kvinnan</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk" msd="TS">Stk</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="foreldur" msd="SNPNAr" lemmaRef="bd:529372">Foreldrini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="velja" msd="VIAtnp" join="right" lemmaRef="bd:554155">velja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="faðir" msd="SMSNAr" lemmaRef="bd:529162">faðirin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="barn" msd="SNSDAr" lemmaRef="bd:518913">barninum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="barn" msd="SNSDAr" lemmaRef="bd:518913">barninum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="vika" msd="SFSAar" lemmaRef="bd:524049">viku</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" join="right" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">Treytin</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="faðir" msd="SMSNar" lemmaRef="bd:529162">faðir</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="barn" msd="SNSDar" lemmaRef="bd:518913">barni</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fá</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" join="right" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="móðir" msd="SFSNAr" lemmaRef="bd:543943">móðirin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løn" msd="SFSDar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="faðir" msd="SMSNar" lemmaRef="bd:529162">faðir</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="barn" msd="SNSDar" lemmaRef="bd:518913">barni</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tveir" msd="NCFPA" lemmaRef="bd:530548">tvær</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="fyrri" msd="ASWFPA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk.4" msd="TS" join="right">Stk.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSMSN" lemmaRef="bd:552690">treytaður</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="faðir" msd="SMSNar" lemmaRef="bd:529162">faðir</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="barn" msd="SNSDar" lemmaRef="bd:518913">barni</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ættleiðing" msd="SFSNar" lemmaRef="bd:526512">Ættleiðing</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="foreldur" msd="SNPNar" join="right" lemmaRef="bd:529372">Foreldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ættleiða" msd="VNAPP3" lemmaRef="bd:553650">ættleiða</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="barn" msd="SNSAAr" join="right" lemmaRef="bd:518913">barnið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="myndugleiki" msd="SMPNar" join="right" lemmaRef="bd:513862">myndugleikar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kanna" msd="VNAPP3" lemmaRef="bd:551005">kanna</w>
+            <w lemma="ættleiðingarmøguleiki" msd="SMPAAr" join="right">ættleiðingarmøguleikarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="foreldur" msd="SNPDAr" lemmaRef="bd:529372">foreldrunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barn" msd="SNSAAr" join="right" lemmaRef="bd:518913">barnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Dagur" msd="SMSNAr" join="right" lemmaRef="bd:574691">Dagurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barn" msd="SNSAAr" join="right" lemmaRef="bd:518913">barnið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnmeta" msd="VIAtnp" lemmaRef="bd:553541">javnmeta</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="føðing" msd="SFSAar" join="right" lemmaRef="bd:524936">føðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="maður" msd="SMSNar" lemmaRef="bd:567706">maður</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kvinna" msd="SFSNar" join="right" lemmaRef="bd:521081">kvinna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ættleiða" msd="VNAPP3" join="right" lemmaRef="bd:553650">ættleiða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnmeta" msd="VIAtnp" lemmaRef="bd:553541">javnmeta</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kvinna" msd="SFSDar" join="right" lemmaRef="bd:521081">kvinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eiga" msd="VUAtnp" join="right" lemmaRef="bd:576382">átt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">Treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Arbeiðskrav" msd="SNSNar">Arbeiðskrav</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSMSN" lemmaRef="bd:552690">treytaður</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="síðari" msd="ASWMPA" lemmaRef="bd:586807">síðstu</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPAAr" lemmaRef="bd:566206">mánaðirnar</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fráverutíðarskeið" msd="SNSNAr">fráverutíðarskeiðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="mikil" msd="APSNSA" lemmaRef="bd:562596">mikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løn" msd="SFSDAr" lemmaRef="bd:576943">lønini</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="sáttmáli" msd="SMSAar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="Arbeiðsgevarafelag" msd="SNSAaP">Arbeiðsgevarafelag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="arbeiðarafelag" msd="SNSAaP" join="right" lemmaRef="bd:535423">Arbeiðarafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="runda" msd="DNd" lemmaRef="bd:549471">rundað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nærmari" msd="ASWFSA" lemmaRef="bd:559296">nærmastu</w>
+            <w lemma="heilur" msd="APWFSA" lemmaRef="bd:554630">heilu</w>
+            <w lemma="krónuupphædd" msd="SFSAar" join="right">krónuupphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kapitul" msd="SMSNar">Kapitul</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <w lemma="staddur" msd="LSFSN" lemmaRef="bd:564274">Stødd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="barsilspeningur" msd="SMSDar">barsilspeningi</w>
+            <w lemma="Útrokningargrundarlag" msd="SNSNar">Útrokningargrundarlag</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">Grundarlagið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFSDAr" lemmaRef="bd:526596">útrokningini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilspeningur" msd="SMSDar">barsilspeningi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="móttaka" msd="LWFSN" lemmaRef="bd:576121">móttikna</w>
+            <w lemma="miðal" msd="DNd" lemmaRef="bd:587347">miðal</w>
+            <w lemma="mánaðarligur" msd="DNd" lemmaRef="bd:556708">mánaðarliga</w>
+            <w lemma="gjaldskyldugur" msd="APWFSN" lemmaRef="bd:554318">gjaldskylduga</w>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøkan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sjúka" msd="SFSAar" lemmaRef="bd:522702">sjúku</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="seinur" msd="ASWMPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPAAr" lemmaRef="bd:566206">mánaðirnar</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="frávera" msd="SFSAAr" join="right" lemmaRef="bd:520124">fráveruna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="frávera" msd="SFSDAr" lemmaRef="bd:520124">fráveruni</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="stuttur" msd="ACSNSA" lemmaRef="bd:562083">styttri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="barsilspeningur" msd="SMSNAr">barsilspeningurin</w>
+            <w lemma="útroknaður" msd="LSMSN" lemmaRef="bd:580202">útroknaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grundarlag" msd="SNSDar" lemmaRef="bd:535530">grundarlagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="miðal" msd="DNd" lemmaRef="bd:587347">miðal</w>
+            <w lemma="móttaka" msd="LWFSD" lemmaRef="bd:576121">móttiknu</w>
+            <w lemma="gjaldsskyldugu" msd="APWFSD">gjaldsskyldugu</w>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="stuttur" msd="ACWNSA" lemmaRef="bd:562083">styttra</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc">4</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="útrokningargrundarlag" msd="SNSNar">útrokningargrundarlag</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PINpPD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="stuttur" msd="ACSNSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="tíðarskeið" msd="SNSNar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útrokningargrundarlag" msd="SNSNar" join="right">útrokningargrundarlag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">Upphædd</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="barsilspeningur" msd="SMSNar">Barsilspeningur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útrokningargrundarlag" msd="SNSDAr">útrokningargrundarlagnum</w>
+            <w lemma="smbrt" msd="TS" join="right">smbrt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="35.000" msd="NOgnc">35.000</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mánaður" msd="SMSAAr" join="right" lemmaRef="bd:566206">mánaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hækka" msd="VIAtnp" lemmaRef="bd:549974">hækka</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="áseta" msd="LWFSA" lemmaRef="bd:576366">ásettu</w>
+            <w lemma="hámarksupphædd" msd="SFSAar">hámarksupphædd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="støði" msd="SNSDar" lemmaRef="bd:572988">støði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lønargongd" msd="SFSDAr">lønargongdini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samfelag" msd="SNSDAr" join="right" lemmaRef="bd:535690">samfelagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="V" msd="TS">V</w>
+            <w lemma="útgjald" msd="SNSNar" lemmaRef="bd:537098">Útgjald</w>
+            <w lemma="v.m" msd="TT" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umsókn" msd="SFPNar" lemmaRef="bd:536469">Umsóknir</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umsókn" msd="SFSNar" lemmaRef="bd:536469">Umsókn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="barn" msd="SNSAAr" join="right" lemmaRef="bd:518913">barnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="umsókn" msd="SFSNAr" lemmaRef="bd:536469">umsóknin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="freist" msd="SFSAar" join="right" lemmaRef="bd:533992">freist</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útgjald" msd="SNSAar" join="right" lemmaRef="bd:537098">útgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgjaldsskeið" msd="SNSAar" join="right">útgjaldsskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIMtnp" join="right" lemmaRef="bd:576191">latast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vátta" msd="VIAtnp" lemmaRef="bd:552656">vátta</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="freist" msd="SFPAar" lemmaRef="bd:533992">freistir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innlatan" msd="SFSAar">innlatan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útgjald" msd="SNSNar" lemmaRef="bd:537098">Útgjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="A-inntøka" msd="SMSAar" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" join="right" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="barsilspeningur" msd="SMSNAr" join="right">barsilspeningurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="løntakari" msd="SMSNAr" lemmaRef="bd:546478">løntakarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="rindað" msd="LSFSN">rindað</w>
+            <w lemma="A-inntøka" msd="SgncaP" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rindaður" msd="LSMSN">rindaður</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" join="right" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="røkka" msd="VNAPS3" join="right" lemmaRef="bd:575981">røkkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rindaðar" msd="APSFPA">rindaðar</w>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøkur</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="frítíðarløn" msd="SFSAar" lemmaRef="bd:534016">frítíðarløn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frítíðarískoyti" msd="SNSAar" join="right">frítíðarískoyti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umsókn" msd="SFSAar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" join="right" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIFpPA" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útgjald" msd="SNSAAr" join="right" lemmaRef="bd:537098">útgjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="freist" msd="SFPAar" lemmaRef="bd:533992">freistir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innlatan" msd="SFSDar">innlatan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umsókn" msd="SFPDar" lemmaRef="bd:536469">umsóknum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mótrokning" msd="SFSNar" lemmaRef="bd:525471">Mótrokning</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="veiting" msd="SFSAar" lemmaRef="bd:526388">veiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirløn" msd="SFSAar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skerja" msd="VIMtnp" lemmaRef="bd:576228">skerjast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="VI" msd="NOgnc">VI</w>
+            <w lemma="fígging" msd="SFSNar" lemmaRef="bd:524922">Fígging</w>
+            <w lemma="gjaldskyldugur" msd="APSFSN" lemmaRef="bd:554318">Gjaldskyldug</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="landskassi" msd="SMSNAr" lemmaRef="bd:569465">Landskassin</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="útreiðsla" msd="SFPAAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="partvísur" msd="APSFSA" lemmaRef="bd:557624">partvísa</w>
+            <w lemma="fígging" msd="SFSAar" lemmaRef="bd:524922">fígging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilspeningur" msd="SMSDar">barsilspeningi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landskassi" msd="SMSAAr" lemmaRef="bd:569465">landskassan</w>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">kravt</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="gjald" msd="SNSNar" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjaldskyldugur" msd="APSNPN" lemmaRef="bd:554318">Gjaldskyldug</w>
+            <w lemma="smbrt" msd="TS" join="right">smbrt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="A-inntøka" msd="SFSAar" join="right" lemmaRef="bd:518974">A-inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fylla" msd="VUAtnp" lemmaRef="bd:553937">fylt</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="67" msd="NOgnc">67</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="A-inntøka" msd="SFSAar" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gjaldskyldugur" msd="APSMPN" join="right" lemmaRef="bd:554318">gjaldskyldugir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="gjaldskylda" msd="SFSDar" join="right">gjaldskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantøka" msd="SFSNAr" lemmaRef="bd:523845">Undantøkan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="virknaður" msd="VUAtnp" lemmaRef="bd:566171">virknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsókn" msd="SFSNAr" lemmaRef="bd:536469">umsóknin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="móttaka" msd="LSFSN" join="right" lemmaRef="bd:576121">móttikin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="almannapensjónir" msd="SFPAar">almannapensjónir</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="høgur" msd="ASWFSA" lemmaRef="bd:555859">hægstu</w>
+            <w lemma="fyritíðarpensjón" msd="SFSAar" join="right">fyritíðarpensjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="miðal" msd="APSFSA" lemmaRef="bd:516126">miðal</w>
+            <w lemma="fyritíðarpensjón" msd="SFSAar" join="right">fyritíðarpensjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="CS" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="oman" msd="DNd" lemmaRef="bd:586870">oman</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="vilja" msd="VNAAP3" lemmaRef="bd:576390">vildu</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="høgur" msd="ASWFSA" lemmaRef="bd:555859">hægstu</w>
+            <w lemma="fyritíðarpensjón" msd="SFSAar" join="right">fyritíðarpensjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="undantikin" msd="LSMPN" lemmaRef="bd:581415">undantiknir</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="gjaldskylda" msd="SFSDar" join="right">gjaldskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantøka" msd="SFSNAr" lemmaRef="bd:523845">Undantøkan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="gjaldskylda" msd="SFSDAr">gjaldskylduni</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="virknaður" msd="VUAtnp" lemmaRef="bd:566171">virknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsókn" msd="SFSNAr" lemmaRef="bd:536469">umsóknin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="móttaka" msd="LSFSN" join="right" lemmaRef="bd:576121">móttikin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjaldsgrundarlag" msd="SNSNar">Gjaldsgrundarlag</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">Gjaldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">kravt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="A-inntøka" msd="SFPDar" join="right" lemmaRef="bd:518974">A-inntøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="gjaldskyldugur" msd="APWNPN" lemmaRef="bd:554318">gjaldskyldugu</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rinda" msd="VIAtnp" join="right">rinda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="undantikin" msd="DNd" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="fólka" msd="SFSNar" join="right" lemmaRef="bd:550017">fólka</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyritíðarpensjón" msd="SFSNar" join="right">fyritíðarpensjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="skattskyldugur" msd="APSFPN" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="almannaveiting" msd="SFPNar" join="right" lemmaRef="bd:524431">almannaveitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="tænastumannapensjónir" msd="SFPNar">tænastumannapensjónir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="eftirløn" msd="SFPNar" join="right" lemmaRef="bd:533789">eftirlønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uppihaldspeningur" msd="SMSNar">uppihaldspeningur</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="hjúnabandslóg" msd="SFSDAr">hjúnabandslógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="barnapeningur" msd="SMSNar">barnapeningur</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="lov" msd="SFSAar" join="left" lemmaRef="bd:576929">lov</w>
+            <w lemma="om" msd="DGd">om</w>
+            <w lemma="børns" msd="SNPGar">børns</w>
+            <w lemma="retsstilling" msd="SFSAar" join="right">retsstilling</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="FAS-skipan" msd="SFSDAr" join="right">FAS-skipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantøka" msd="SFSNar" lemmaRef="bd:523845">Undantøka</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" join="right" lemmaRef="bd:536469">umsókn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undantøka" msd="SFSNAr" lemmaRef="bd:523845">undantøkan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="virknaður" msd="VUAtnp" lemmaRef="bd:566171">virknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsókn" msd="SFSNAr" lemmaRef="bd:536469">umsóknin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="móttaka" msd="LSFSN" join="right" lemmaRef="bd:576121">móttikin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">Gjald</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">Gjaldið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="gjaldskyldugur" msd="APWNPD" lemmaRef="bd:554318">gjaldskyldugu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="nevna" msd="LWNSD" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="gjaldsgrundarlag" msd="SNSDar" join="right">gjaldsgrundarlagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">Gjaldið</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPAar" join="right" lemmaRef="bd:524957">gjaldingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="gjaldskyldugur" msd="APWMPN" lemmaRef="bd:554318">gjaldskyldugu</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="A" msd="SFSAar" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="a-inntøka" msd="SNSNAr" lemmaRef="bd:518974">A-inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSFSN" join="right">útgoldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="inngjald" msd="SNSNAr" lemmaRef="bd:537726">inngjaldið</w>
+            <w lemma="avrokna" msd="VIMtnp" join="right" lemmaRef="bd:550963">avroknast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">Gjøld</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="krevja" msd="VIMtnp" lemmaRef="bd:554166">krevjast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="panting" msd="SFSDar" join="right">panting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inngjald" msd="SNSAar" join="right" lemmaRef="bd:537726">inngjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heundir" msd="DNd">heundir</w>
+            <w lemma="avgreiðslugjald" msd="SNSAar" join="right" lemmaRef="bd:537439">avgreiðslugjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="nevna" msd="LWNSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="høgur" msd="DNC" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="VII" msd="NOgnc">VII</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">Sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="A-inntøka" msd="SFSDar" join="right" lemmaRef="bd:518974">A-inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="tekna" msd="VNAPP3" lemmaRef="bd:550947">tekna</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="trygging" msd="SFSAar" join="right" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tekna" msd="VIAtnp" lemmaRef="bd:550947">tekna</w>
+            <w lemma="trygging" msd="SFSAar" join="right" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inngjald" msd="SNSAar" join="right" lemmaRef="bd:537726">inngjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arbeiðskrav" msd="SNSAar" join="right">arbeiðskrav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útrokningargrundarlag" msd="SNSAar" join="right">útrokningargrundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umsókn" msd="SFSNar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="trygging" msd="SFSAar" lemmaRef="bd:526187">trygging</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="móttaka" msd="LSFSN" join="right" lemmaRef="bd:576121">móttikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirstøða" msd="SFPAar" join="right" lemmaRef="bd:519708">eftirstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIFpPA" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tekna" msd="VNAPS3" lemmaRef="bd:550947">teknar</w>
+            <w lemma="trygging" msd="SFSAar" join="right" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIAtnp" join="right" lemmaRef="bd:576191">lata</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skiftis-regla" msd="SFPAar">skiftisreglur</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skipan" msd="SFSAAr" join="right" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="ynski" msd="SNSDar" lemmaRef="bd:530206">ynski</w>
+            <w lemma="tekna" msd="VNAPP3" lemmaRef="bd:550947">tekna</w>
+            <w lemma="trygging" msd="SFSAar" lemmaRef="bd:526187">trygging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skipan" msd="SFSAAr" join="right" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kapitul" msd="SMSNar">Kapitul</w>
+            <w lemma="VIII" msd="NRgnc">VIII</w>
+            <w lemma="fyrisitingarligur" msd="APSFPN" lemmaRef="bd:556657">Fyrisitingarligar</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">Upplýsingar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="6" msd="NOgnc">6</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="nýtsla" msd="SFSGar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útrokning" msd="SFSAar" lemmaRef="bd:526596">útrokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inngjald" msd="SFPDar" join="right" lemmaRef="bd:537726">inngjalds</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjaldsupphædd" msd="SFPDar">útgjaldsupphæddum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="landsfólkayvirlit" msd="SNSDAP" join="right" lemmaRef="bd:584727">Landsfólkayvirlitinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="almannastova" msd="SFSDAP" join="right" lemmaRef="bd:519032">Almannastovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fakfelag" msd="SNPNar" lemmaRef="bd:535490">Fakfeløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsgevari" msd="SMPNar" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr">landsstýrismanninum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eftirlitsarbeiði" msd="SNSAar">eftirlitsarbeiði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgreiðsla" msd="SFSAar" lemmaRef="bd:519125">avgreiðslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útgjald" msd="SNSDar" join="right" lemmaRef="bd:537098">útgjaldi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="umsøkjari" msd="SMSNar" lemmaRef="bd:548244">umsøkjari</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr">landsstýrismanninum</w>
+            <w lemma="skeivur" msd="APSFPA" lemmaRef="bd:555130">skeivar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tiga" msd="VUAtnp" lemmaRef="bd:576445">tagt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umstøður" msd="SFPAar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="barsilspeningur" msd="SMSAAr" join="right">barsilspeningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="upphædd" msd="SFPNar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="órættur" msd="SMPDar" lemmaRef="bd:564366">órøttum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útgoldnar" msd="LSFPN" join="right">útgoldnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSFPN" lemmaRef="bd:554166">kravdar</w>
+            <w lemma="afturgjalda" msd="LSFPN" lemmaRef="bd:582468">afturgoldnar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="peningur" msd="SMSAAr" lemmaRef="bd:540811">peningin</w>
+            <w lemma="útgoldnan" msd="LSMSA" join="right">útgoldnan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="23" msd="NOgnc" join="right">23</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="áseta" msd="LSFPD" lemmaRef="bd:576366">ásettum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="gjaldsavtala" msd="SFPAar" join="right" lemmaRef="bd:520249">gjaldsavtalur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="krav" msd="SNPAar" join="right" lemmaRef="bd:537766">krøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="útlit" msd="SNPNar" lemmaRef="bd:517864">útlit</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="peningur" msd="SMSAAr" lemmaRef="bd:540811">peningin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skuldari" msd="SMSDAr" join="right" lemmaRef="bd:547535">skuldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="millumtjóða" msd="Adegnc" lemmaRef="bd:564139">Millumtjóða</w>
+            <w lemma="sáttmáli" msd="SMPNar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="land" msd="SNPAar" lemmaRef="bd:527776">lond</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDMpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="áseta" msd="VNAPP3" lemmaRef="bd:576366">áseta</w>
+            <w lemma="regla" msd="SFPAar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="víkja" msd="VNAPP3" lemmaRef="bd:575833">víkja</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Umsitingarmyndugleiki" msd="SMSNar">Umsitingarmyndugleiki</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="umsiting" msd="SFSAAr" lemmaRef="bd:526270">umsitingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Arbeiðsloysisskipanina" msd="SFSAAP">Arbeiðsloysisskipanina</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="Arbeiðsloysisskipanina" msd="SFSAAP" join="right">Arbeiðsloysisskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="fyrisitingarligur" msd="APSMSA" lemmaRef="bd:556657">fyrisitingarligan</w>
+            <w lemma="myndugleiki" msd="SMSAar" join="right" lemmaRef="bd:513862">myndugleika</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="heimild" msd="SFPNAr" join="right" lemmaRef="bd:534215">heimildirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="fyrisitingarmyndugleiki" msd="SMSDAr" join="right">fyrisitingarmyndugleikanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="heimild" msd="SFPNAr" lemmaRef="bd:534215">heimildirnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="regla" msd="SFPAar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umsiting" msd="SFSAar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirlit" msd="SNSAar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">Avgerðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="seta" msd="LSFPD" lemmaRef="bd:518954">settum</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsstýrismaður" msd="SMSAAr">landsstýrismannin</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="kærumyndugleiki" msd="SMSAAr">kærumyndugleikan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="fyrisitingarligur" msd="APSMSA" lemmaRef="bd:556657">fyrisitingarligan</w>
+            <w lemma="myndugleiki" msd="SMSAar" join="right" lemmaRef="bd:513862">myndugleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="áseta" msd="VIAtnp" join="right" lemmaRef="bd:576366">áseta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærumyndugleiki" msd="SMSDAr">kærumyndugleikanum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="fyrisitingarligur" msd="APSMSA" lemmaRef="bd:556657">fyrisitingarligan</w>
+            <w lemma="myndugleiki" msd="SMSAar" join="right" lemmaRef="bd:513862">myndugleika</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">Útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umsiting" msd="SFSDAr" lemmaRef="bd:526270">umsitingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skipan" msd="SFSDAr" join="right" lemmaRef="bd:535389">skipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rindaðar" msd="LSFPN">rindaðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="landskassi" msd="SMSDAr" join="right" lemmaRef="bd:569465">landskassanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kapitul" msd="SMSNar">Kapitul</w>
+            <w lemma="IX" msd="NOgnc">IX</w>
+            <w lemma="revsa" msd="SMSNar" join="right" lemmaRef="bd:552284">Revsi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gildiskomuáseting" msd="SFPNar">gildiskomuásetingar</w>
+            <w lemma="revsing" msd="SFSNaP" lemmaRef="bd:525661">Revsing</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="strangur" msd="ACSFSN" lemmaRef="bd:562811">strangari</w>
+            <w lemma="revsing" msd="SFSNar" lemmaRef="bd:525661">revsing</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="lóggáva" msd="SFSDar" join="right" lemmaRef="bd:521405">lóggávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="skeivur" msd="APSFPA" lemmaRef="bd:555130">skeivar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="misvísandi" msd="Adegnc" lemmaRef="bd:563993">misvísandi</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="revsa" msd="LSMSN" lemmaRef="bd:552284">revsaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sekt" msd="SFSDar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hefti" msd="SNSDar" join="right" lemmaRef="bd:573566">hefti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="brot" msd="SNPAar" join="right" lemmaRef="bd:514523">brot</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="løgfrøðiligur" msd="APSMPN" lemmaRef="bd:556464">løgfrøðiligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felagsskapur" msd="SMPNar" join="right" lemmaRef="bd:565933">felagsskapir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grunnur" msd="SMPNar" join="right" lemmaRef="bd:569628">grunnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kommuna" msd="SFPNar" join="right" lemmaRef="bd:520934">kommunur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="land" msd="SNSNar" lemmaRef="bd:527776">land</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="statur" msd="SMSNar" lemmaRef="bd:531797">statur</w>
+            <w lemma="gera" msd="VNAPP3" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="revisábyrgd" msd="SFSNar">revisábyrgd</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="áleggja" msd="LSFSN" lemmaRef="bd:576273">áløgd</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="løgfrøðiligur" msd="APWMSD" lemmaRef="bd:556464">løgfrøðiliga</w>
+            <w lemma="persónur" msd="SMSDAr" lemmaRef="bd:540818">persóninum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIMpSN" join="right" lemmaRef="bd:555427">slíkur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áseta" msd="LSFPD" lemmaRef="bd:576366">ásettum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="revsing" msd="SFSNar" lemmaRef="bd:525661">revsing</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="regla" msd="SFPAAr" join="right" lemmaRef="bd:522235">reglurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gildiskoma" msd="SFSNar" lemmaRef="bd:520240">Gildiskoma</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">Samstundis</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="7" msd="NOgnc">7</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="foreldrafrávera" msd="SFSAar" join="right">foreldrafráveru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barnsburður" msd="SMSDar" join="right" lemmaRef="bd:566300">barnsburði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="føðing" msd="SFSDar" lemmaRef="bd:524936">føðing</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSDar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skiftis-regla" msd="SFPNar">Skiftisreglur</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" join="right" lemmaRef="bd:514256">sum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="útgoldnan" msd="LSMSA">útgoldnan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lov" msd="SFSDar" lemmaRef="bd:576929">lov</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="Færøerne" msd="SFPAaP">Færøerne</w>
+            <w lemma="om" msd="DGd">om</w>
+            <w lemma="dagpenge" msd="SFPAar">dagpenge</w>
+            <w lemma="ved" msd="DGd">ved</w>
+            <w lemma="sygdom" msd="SFSAar">sygdom</w>
+            <w lemma="eller" msd="CC">eller</w>
+            <w lemma="fødsel" msd="SFSAar" join="right">fødsel</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="lovbekendtgørelse" msd="SFSAar">lovbekendtgørelse</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="102" msd="NOgnc">102</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="1988" msd="NOgnc" join="right">1988</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="94" msd="NOgnc">94</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="13." msd="NOgnc">13.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="dagpeningalóg" msd="SFSNAr" join="both" lemmaRef="bd:533705">dagpeningalógin</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="útgoldnan" msd="LSMSA">útgoldnan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almennar</w>
+            <w lemma="viðmerking" msd="SFPNar" lemmaRef="bd:526425">viðmerkingar</w>
+            <w lemma="endamál" msd="SNPNar" lemmaRef="bd:514788">Endamál</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="løntakari" msd="SMPNar" lemmaRef="bd:546478">løntakarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="møguligur" msd="APSMSA" lemmaRef="bd:557122">møguligan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarmissur" msd="SMSAar">lønarmiss</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">skipanin</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="kvinna" msd="SFPAar" lemmaRef="bd:521081">kvinnur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="maður" msd="SMPAar" lemmaRef="bd:567706">menn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="løntakari" msd="SMPAar" lemmaRef="bd:546478">løntakarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" join="right" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kvinna" msd="SFPDar" lemmaRef="bd:521081">kvinnum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rindað" msd="LSNSN">rindað</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kvinna" msd="SFPDar" lemmaRef="bd:521081">kvinnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="maður" msd="SMPDar" lemmaRef="bd:567706">monnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="góður" msd="ACSNSA" lemmaRef="bd:535951">betri</w>
+            <w lemma="grundarlag" msd="SNSAar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <w lemma="møguleiki" msd="SMPDar" lemmaRef="bd:513882">møguleikum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kvinna" msd="SFPDar" lemmaRef="bd:521081">kvinnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="maður" msd="SMPDar" lemmaRef="bd:567706">monnum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="javnstøða" msd="SFSAar" lemmaRef="bd:520718">javnstøðu</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="kvinna" msd="SFPAar" lemmaRef="bd:521081">kvinnur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="maður" msd="SMPAar" join="right" lemmaRef="bd:567706">menn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="barn" msd="SNSDAr" lemmaRef="bd:518913">barninum</w>
+            <w lemma="samvera" msd="SFSAar" lemmaRef="bd:522509">samveru</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="móðir" msd="SFSAar" lemmaRef="bd:543943">móðir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="faðir" msd="SMSAar" join="right" lemmaRef="bd:529162">faðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">umstøðurnar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="RMSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="einstakur" msd="APWMSD" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" lemmaRef="bd:526512">ættleiðing</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="møguligur" msd="APSNSN" join="right" lemmaRef="bd:557122">møguligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarligur" msd="APWMSN" lemmaRef="bd:556661">fíggjarligi</w>
+            <w lemma="kostnaður" msd="SMSNAr" lemmaRef="bd:566179">kostnaðurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barnsburður" msd="SMSDar" lemmaRef="bd:566300">barnsburði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="møguligur" msd="APSMSA" lemmaRef="bd:557122">møguligan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bera" msd="LSMSN" lemmaRef="bd:576019">borin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Høvuðsinnihald" msd="SNSNAr">Høvuðsinnihaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="barsilsfarloyvi" msd="SNSNar" lemmaRef="bd:585506">Barsilsfarloyvi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="løgtingslóg" msd="SFSNAr" lemmaRef="bd:534719">løgtingslógin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="foreldrafrávera" msd="SFSAar">foreldrafráveru</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="foreldrafrávera" msd="SFSAar">foreldrafráveru</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="lógaruppskot" msd="SNSAAr" join="right" lemmaRef="bd:515987">lógaruppskotið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="foreldur" msd="SMPDar" lemmaRef="bd:529372">foreldrum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðgonga" msd="SFSDar" join="right">viðgongu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barnsburður" msd="SMSDar" lemmaRef="bd:566300">barnsburði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSDar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="høvuðsheiti" msd="SNPDar" lemmaRef="bd:572374">høvuðsheitum</w>
+            <w lemma="varðveita" msd="LSFPN" lemmaRef="bd:553569">varðveittar</w>
+            <w lemma="óbroyttur" msd="APSFPN" join="right" lemmaRef="bd:561998">óbroyttar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nakar" msd="PIFpPD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="nágreining" msd="SFPDar" lemmaRef="bd:525515">nágreiningum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppískoyti" msd="SFPDar" join="right" lemmaRef="bd:573169">uppískoytum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="barsilspeningur" msd="SMSNar">Barsilspeningur</w>
+            <w lemma="skjóta" msd="LSNSN" lemmaRef="bd:575851">Skotið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSAAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="almennur" msd="APWMSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="privatur" msd="APWMSA" join="right" lemmaRef="bd:560948">privata</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="skipan" msd="SFSAar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="endurgjald" msd="SNSDar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarmissur" msd="SMSAar" join="right">lønarmiss</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="lønarútreiðsla" msd="SFPAar" join="left">lønarútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="almennur" msd="APWFPA" lemmaRef="bd:561652">almennu</w>
+            <w lemma="skipan" msd="SFPAar" join="right" lemmaRef="bd:535389">skipanir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="viðvíkjandi" msd="DGd" join="right" lemmaRef="bd:563597">viðvíkjandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">skipanin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">skipanin</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="barsilsgrunnur" msd="SMSDAr">barsilsgrunninum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">Skipanin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="møguligur" msd="APSMSA" lemmaRef="bd:557122">møguligan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="bera" msd="VIAtnp" lemmaRef="bd:576019">bera</w>
+            <w lemma="kostnaður" msd="SMSAAr" lemmaRef="bd:566179">kostnaðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barnsburður" msd="SMSDar" lemmaRef="bd:566300">barnsburði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSDar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="arbeiðsgevari" msd="SMPDar" join="right" lemmaRef="bd:513801">arbeiðsgevarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" lemmaRef="bd:526512">ættleiðing</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="barsilsgrunnur" msd="SMSNAr">barsilsgrunnurin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="av." msd="DNd">av.</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">Partarnir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="sjálvur" msd="APSMPN" lemmaRef="bd:555235">sjálvir</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fíggja" msd="VIAtnp" lemmaRef="bd:549744">fíggja</w>
+            <w lemma="skipan" msd="SFSAAr" join="right" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="8" msd="NOgnc">8</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="meginregla" msd="SFPNAr" lemmaRef="bd:521530">Meginreglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="barsilspeningur" msd="SMSDar">barsilspeningi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="barsilspeningur" msd="SMSNar">Barsilspeningur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rindaður" msd="LSMSN">rindaður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkumissur" msd="SMSAar" join="right">inntøkumiss</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barnsburður" msd="SMSDar" lemmaRef="bd:566300">barnsburði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSDar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="barsilspeningur" msd="SMSNar">Barsilspeningur</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="lønarinntøka" msd="SFPAar" join="right" lemmaRef="bd:521417">lønarinntøkur</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="lønarútreiðsla" msd="SFPAar" join="left">lønarútreiðslur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSFSD" lemmaRef="bd:554392">sjálvstøðugari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rindað" msd="LSNSN">Rindað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinnuaktivir" msd="APSMPN" join="right">vinnuaktivir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSAAr" lemmaRef="bd:566169">arbeiðsmarknaðin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðskrav" msd="SNPAar" join="right">arbeiðskrav</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">Virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSNar" join="right" lemmaRef="bd:535530">grundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="inntøkutap" msd="SNSNAr">inntøkutapið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inntøka" msd="SFSNAr" join="right" lemmaRef="bd:520688">inntøkan</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="inntøka" msd="SFSNAr" join="left" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSFSD" lemmaRef="bd:554392">sjálvstøðugari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="væntandi" msd="DNd" lemmaRef="bd:563610">væntandi</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hava" msd="VUAtnp" join="right" lemmaRef="bd:576399">havt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="miðal" msd="APWFSN" lemmaRef="bd:516126">miðal</w>
+            <w lemma="móttaka" msd="LWFSN" lemmaRef="bd:576121">móttikna</w>
+            <w lemma="mánaðarligur" msd="APWFSN" lemmaRef="bd:556708">mánaðarliga</w>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøkan</w>
+            <w lemma="seinur" msd="ASWMPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPAAr" lemmaRef="bd:566206">mánaðirnar</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" join="right" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Barsilspeningur" msd="SMSNAr">Barsilspeningurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="endurrinda" msd="VIAtnp" lemmaRef="bd:549459">endurrinda</w>
+            <w lemma="allur" msd="PINpSA" lemmaRef="bd:587907">alt</w>
+            <w lemma="tap" msd="SNSAAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakarranum-100" msd="SMSDAr" join="right">løntakarranum-100</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="útgjaldshámark" msd="SNSDar">útgjaldshámarki</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="35.000" msd="NOgnc" join="right">35.000</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mánaður" msd="SMSAAr" join="right" lemmaRef="bd:566206">mánaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rindar" msd="VNAPS3">Rindar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fráverutíð" msd="SFSDAr" join="right">fráverutíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="barsilspeningur" msd="SMSNAr" join="right">barsilspeningurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="løntakari" msd="SMSNAr" lemmaRef="bd:546478">løntakarin</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rindaður" msd="LSMSN">rindaður</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" join="right" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="tryggja" msd="LWNPN" join="right" lemmaRef="bd:549740">tryggjaðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løntakari" msd="SMPNar" join="right" lemmaRef="bd:546478">løntakarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsgevari" msd="SMPNar" join="right" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="sjálvi" msd="APSNPN">sjálvi</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvís</w>
+            <w lemma="fíggja" msd="VIAtnp" lemmaRef="bd:549744">fíggja</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="prosentgjald" msd="SNSDar">prosentgjaldi</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="móttaka" msd="LSFPA" lemmaRef="bd:576121">móttiknar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rindaðar" msd="LSFPA">rindaðar</w>
+            <w lemma="A" msd="SNSAar" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSFSD" lemmaRef="bd:554392">sjálvstøðugari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bakstøði" msd="SNSNar" lemmaRef="bd:571995">Bakstøði</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">Bæði</w>
+            <w lemma="løgting" msd="SNSGAP" lemmaRef="bd:515993">Løgtingsins</w>
+            <w lemma="trivnaðarnevnd" msd="SFSNar" lemmaRef="bd:536373">trivnaðarnevnd</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="løgtingsmál" msd="SNSNar" join="left" lemmaRef="bd:515994">løgtingsmál</w>
+            <w lemma="1998" msd="NOgnc" join="right">1998</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="117" msd="NOgnc" join="both">117</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útnorðurráð" msd="SNSNAP">Útnorðurráðið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="javnstøðunevnd" msd="SFSNAr" lemmaRef="bd:534402">javnstøðunevndin</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="mæltur" msd="VUAtnp" lemmaRef="bd:559478">mælt</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skipan" msd="SFSNar" join="right" lemmaRef="bd:535389">skipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPS3" lemmaRef="bd:549740">tryggjar</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frávera" msd="SFSAar" lemmaRef="bd:520124">fráveru</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barnsburður" msd="SMSDar" lemmaRef="bd:566300">barnsburði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing.Við" msd="SFSDar">ættleiðing.Við</w>
+            <w lemma="støði" msd="SNSDar" lemmaRef="bd:572988">støði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="seta" msd="VNAAS3" lemmaRef="bd:518954">setti</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnumál" msd="SNPDar" lemmaRef="bd:517653">vinnumálum</w>
+            <w lemma="nevnd" msd="SFSAar" join="right" lemmaRef="bd:534912">nevnd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="manna" msd="LSFSA" lemmaRef="bd:551013">mannað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umboð" msd="SNPDar" lemmaRef="bd:571401">umboðum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partur" msd="SMPAAr" lemmaRef="bd:532202">partarnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="uppskot" msd="SNSAar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skipan" msd="SFSAar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="barsilsgrunnur" msd="SMSAar" join="right">barsilsgrunn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="arbeiðssetningur" msd="SMSDAr" lemmaRef="bd:538707">arbeiðssetninginum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="nevna" msd="LSNSN" join="right" lemmaRef="bd:553339">nevnt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Barsilsgrunnur" msd="SMSNAr">Barsilsgrunnurin</w>
+            <w lemma="hugsa" msd="VNMPS3" lemmaRef="bd:552090">hugsast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skipa" msd="VIMtnp" lemmaRef="bd:551238">skipast</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="o" msd="CS" lemmaRef="bd:514254">o</w>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">skipanin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="grunnur" msd="SMSAAr" lemmaRef="bd:569628">grunnin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="staðfesta" msd="LSFSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="o" msd="CC" lemmaRef="bd:514254">o</w>
+            <w lemma="grunnur" msd="SMSNAr" lemmaRef="bd:569628">grunnurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fíggja" msd="VIAtnp" lemmaRef="bd:549744">fíggja</w>
+            <w lemma="munur" msd="SMSAAr" lemmaRef="bd:565797">munin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="gjalda" msd="APSMSA" lemmaRef="bd:576419">goldnan</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAAr" lemmaRef="bd:576943">lønina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="farloyvi" msd="SNSAar" lemmaRef="bd:572170">farloyvi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="alternativur" msd="DNd" lemmaRef="bd:555173">alternativt</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="løn" msd="SFSAAr" lemmaRef="bd:576943">lønina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="farloyvi" msd="SNSAar" join="right" lemmaRef="bd:572170">farloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="o" msd="CC" lemmaRef="bd:514254">o</w>
+            <w lemma="grunnur" msd="SMSNAr" lemmaRef="bd:569628">grunnurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fíggja" msd="LSMSN" lemmaRef="bd:549744">fíggjaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="líkur" msd="DNd" lemmaRef="bd:555418">líka</w>
+            <w lemma="stórur" msd="APSNSD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="gjald" msd="SNSDar" lemmaRef="bd:537638">gjaldi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMPDar" lemmaRef="bd:513801">arbeiðsgevarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðstakari" msd="SMPDar" join="right" lemmaRef="bd:544551">arbeiðstakarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="o" msd="CS" lemmaRef="bd:514254">o</w>
+            <w lemma="grunnur" msd="SMSNAr" lemmaRef="bd:569628">grunnurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="virka" msd="VIAtnp" lemmaRef="bd:550105">virka</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="báðir" msd="PINpPA" lemmaRef="bd:513751">bæði</w>
+            <w lemma="foreldur" msd="SNPAAr" join="right" lemmaRef="bd:529372">foreldrini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="o" msd="CC" lemmaRef="bd:514254">o</w>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">umstøðurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="møguligur" msd="APSNSN" join="right" lemmaRef="bd:557122">møguligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="o" msd="CC" lemmaRef="bd:514254">o</w>
+            <w lemma="grunnur" msd="SMSNAr" lemmaRef="bd:569628">grunnurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSAAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="røkka" msd="VNAAS3" lemmaRef="bd:575981">rakk</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tilevni" msd="VIAtnp" lemmaRef="bd:573046">tilevna</w>
+            <w lemma="uppskot" msd="SNSAar" join="right" lemmaRef="bd:517513">uppskot</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="niður" msd="DNd" join="right" lemmaRef="bd:585933">niður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ósemja" msd="SFSDar" lemmaRef="bd:524289">ósemju</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samsýning" msd="SFSAAr" lemmaRef="bd:525762">samsýningina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nevndarlimur" msd="SMPAAr" join="right" lemmaRef="bd:565713">nevndarlimirnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Vinnumálastýri" msd="SNSNAr">Vinnumálastýrið</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="útkast" msd="SNSAAr" lemmaRef="bd:574440">útkastið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="uppskot" msd="SNSAAr" lemmaRef="bd:517513">uppskotið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="arbeiðssetningur" msd="SFSDar" join="right" lemmaRef="bd:538707">arbeiðssetningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="nevnd" msd="SFSDAr" join="right" lemmaRef="bd:534912">nevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppi" msd="DNd" lemmaRef="bd:588029">Uppi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiði" msd="SNSDAr" lemmaRef="bd:571970">arbeiðinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tilevni" msd="VIAtnp" lemmaRef="bd:573046">tilevna</w>
+            <w lemma="útkast" msd="SNSAar" lemmaRef="bd:574440">útkast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="uppskot" msd="SNSAar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="Vinnumálastýrið" msd="SNSNAP">Vinnumálastýrið</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="ALS" msd="SgncaP">ALS</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="adv" msd="TT" join="right">adv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ALS" msd="SgncaP" join="right">ALS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">Galdandi</w>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">skipan</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="9" msd="NOgnc">9</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rættur" msd="APSNSN" lemmaRef="bd:564347">Rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="farloyvi" msd="SNSAar" lemmaRef="bd:572170">farloyvi</w>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">Skipanin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tryggja" msd="LSMSN" lemmaRef="bd:549740">tryggjaður</w>
+            <w lemma="rættur" msd="SMSNar" lemmaRef="bd:566096">rættur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðgonga" msd="SFSDar">viðgongu</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="graviditetur" msd="SFSDar" join="both" lemmaRef="bd:531223">graviditeti</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barnsburður" msd="SMSDar" join="right" lemmaRef="bd:566300">barnsburði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSDar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNar" lemmaRef="bd:566096">Rættur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="farloyvi" msd="SNSAar" lemmaRef="bd:572170">farloyvi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tryggja" msd="LSMSN" lemmaRef="bd:549740">tryggjaður</w>
+            <w lemma="kvinna" msd="SFPDar" join="right" lemmaRef="bd:521081">kvinnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="maður" msd="SMPDar" join="right" lemmaRef="bd:567706">monnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Farloyvisrættur" msd="SMSNAr">Farloyvisrætturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="regulera" msd="LSMSN" lemmaRef="bd:551516">reguleraður</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="lóggáva" msd="SFSDAr" join="right" lemmaRef="bd:521405">lóggávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="regulera" msd="VNAPS3" lemmaRef="bd:551516">regulerar</w>
+            <w lemma="viðurskifti" msd="SNPAAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="einstakur" msd="APSMPD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="løntakarabólkur" msd="SMPDar" join="right">løntakarabólkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="tænastumannalóggáva" msd="SFSDAr" join="right">tænastumannalóggávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="starvsmannalóg" msd="SFSDAr" join="right">starvsmannalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løgtingslóg" msd="SFSDAr" lemmaRef="bd:534719">løgtingslógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="yrkisútbúgving" msd="SFPAar" join="right" lemmaRef="bd:526457">yrkisútbúgvingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjómaður" msd="SMPAar" lemmaRef="bd:568408">sjómenn</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útgangsstøði" msd="SNSNAr" lemmaRef="bd:585759">Útgangsstøðið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="foreldrafráverulóg" msd="SFSNAr">foreldrafráverulógin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="setanarviðurskifti" msd="SNPDar">setanarviðurskiftum</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="regulera" msd="VNAPP3" lemmaRef="bd:551516">regulera</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPAAr" join="right" lemmaRef="bd:573245">viðurskiftini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løntakari" msd="SMSNAr" lemmaRef="bd:546478">Løntakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verja" msd="LSMSN" lemmaRef="bd:554151">vardur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="almennur" msd="APWNSD" lemmaRef="bd:561652">almenna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="privatur" msd="APWNSD" join="right" lemmaRef="bd:560948">privata</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="setan" msd="SFSAAr" lemmaRef="bd:535281">setanina</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="setan" msd="SFSAar" lemmaRef="bd:535281">setan</w>
+            <w lemma="smbrt" msd="TS" join="right">smbrt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felagssáttmáli" msd="SMSAar" join="right">felagssáttmála</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løntakari" msd="SMSNAr" lemmaRef="bd:546478">løntakarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frávera" msd="SFSAar" lemmaRef="bd:520124">fráveru</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="krevja" msd="VIAtnp" join="right" lemmaRef="bd:554166">krevja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="almennur" msd="APWNSN" lemmaRef="bd:561652">almenna</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="dagpeningur" msd="SMSAar" join="right">dagpening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" join="right" lemmaRef="bd:546478">løntakarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fráverurættur" msd="SMSAAr">fráverurættin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="einshátta" msd="DNd" lemmaRef="bd:552648">einsháttað</w>
+            <w lemma="regulera" msd="LSNSN" lemmaRef="bd:551516">regulerað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSAAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="almennur" msd="APWMSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="privatur" msd="APWMSA" join="right" lemmaRef="bd:560948">privata</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">Umstøðurnar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="VNAPP3" lemmaRef="bd:553611">nýta</w>
+            <w lemma="fráverurættur" msd="SMSAAr">fráverurættin</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="sera" msd="DNd" lemmaRef="bd:587473">sera</w>
+            <w lemma="ólíkur" msd="APSFPN" join="right" lemmaRef="bd:555433">ólíkar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="foreldrafráverulóg" msd="SFSDAr">foreldrafráverulógini</w>
+            <w lemma="viðvíkja" msd="VNAPP3" lemmaRef="bd:575832">viðvíkja</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="spurningur" msd="SMSDAr" lemmaRef="bd:541521">spurninginum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="spurningur" msd="SMSDAr" lemmaRef="bd:541521">spurninginum</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lønarviðurskiftunum" msd="SNPDar">lønarviðurskiftunum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="møguligur" msd="APSNSD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="lønarmissi" msd="SNSDar">lønarmissi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frávera" msd="SFSAAr" join="right" lemmaRef="bd:520124">fráveruna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frávera" msd="SFSAar" lemmaRef="bd:520124">fráveru</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="v." msd="TS">v.</w>
+            <w lemma="m." msd="TT">m.</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvørt</w>
+            <w lemma="løntakari" msd="SMSNar" join="right" lemmaRef="bd:546478">løntakari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="fráverurættur" msd="SMSAAr">fráverurættin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="v.m." msd="TT" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kompensatión" msd="SFSAar" lemmaRef="bd:577982">kompensatión</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarmissur" msd="SMSAar" join="right">lønarmiss</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="valda" msd="VNMPS3" lemmaRef="bd:576421">veldst</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørjir</w>
+            <w lemma="felagssáttmáli" msd="SMPNar">felagssáttmálar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="einstaklingaavtala" msd="SFPNar">einstaklingaavtalur</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="lógar-regla" msd="SFPNar">lógarreglur</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="setan" msd="SFSAAr" join="right" lemmaRef="bd:535281">setanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáur" msd="APSFPN" lemmaRef="bd:564415">Fáar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eingin" msd="PIFpPN" lemmaRef="bd:587901">ongar</w>
+            <w lemma="lógar-regla" msd="SFPNar">lógarreglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="fráverurættur" msd="SMSAar">fráverurætt</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="CS" lemmaRef="bd:583475">tó</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kvinna" msd="SFSNar" join="right" lemmaRef="bd:521081">kvinna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umfata" msd="LSFSN" lemmaRef="bd:552333">umfatað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="starvsmannalóg" msd="SFSDAr">starvsmannalógini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hálvur" msd="APSFSA" lemmaRef="bd:555234">hálva</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="mánaður" msd="SMPAar" join="right" lemmaRef="bd:566206">mánaðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSFSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barnsburður" msd="SMSDar" join="right" lemmaRef="bd:566300">barnsburði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">Annars</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lønarviðurskifti" msd="SNPNAr">lønarviðurskiftini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="regulera" msd="LSNPN" lemmaRef="bd:551516">regulerað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" join="right" lemmaRef="bd:521405">lóggávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMPDAr" lemmaRef="bd:513991">sáttmálunum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Sáttmálaviðurskifti" msd="SNPNAr">Sáttmálaviðurskiftini</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="øki" msd="SNSDAr" lemmaRef="bd:530226">økinum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="sera" msd="DNd" lemmaRef="bd:587473">sera</w>
+            <w lemma="ymiskur" msd="APSNPN" join="right" lemmaRef="bd:558120">ymisk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="munur" msd="SMSNar" lemmaRef="bd:565797">munur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="seta" msd="LSNPD" lemmaRef="bd:518954">settum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="privatur" msd="DNd" lemmaRef="bd:560948">privat</w>
+            <w lemma="seta" msd="LSNPD" join="right" lemmaRef="bd:518954">settum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="privatur" msd="DNd" lemmaRef="bd:560948">privat</w>
+            <w lemma="settur" msd="APWNPA" lemmaRef="bd:561785">settu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="stórur" msd="APSMSN" join="right" lemmaRef="bd:578418">stórur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">Tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="sáttmáli" msd="SMPDAr" lemmaRef="bd:513991">sáttmálunum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="DNd" lemmaRef="bd:560948">privat</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" join="right" lemmaRef="bd:533705">dagpeningalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="krav" msd="SNPAAr" lemmaRef="bd:537766">krøvini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">Hvørki</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="maður" msd="SMPAar" lemmaRef="bd:567706">menn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="10" msd="NOgnc">10</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Dagpeningur" msd="SMSNar">Dagpeningur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnburður" msd="SMSAar" lemmaRef="bd:566290">barnburð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="dagpeningalóg" msd="SFSNAr" lemmaRef="bd:533705">dagpeningalógin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1979" msd="NOgnc" join="right">1979</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <w lemma="veita" msd="VIMtnp" lemmaRef="bd:553565">veitast</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="missa" msd="LSFSA" lemmaRef="bd:553983">mista</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="óarbeiðsføri" msd="SNSAar" join="right" lemmaRef="bd:574085">óarbeiðsføri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjúka" msd="SFSDar" join="right" lemmaRef="bd:522702">sjúku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skaði" msd="SMSDar" lemmaRef="bd:513921">skaða</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="barnsburður" msd="SMSDar" join="right" lemmaRef="bd:566300">barnsburði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="høvuðsregla" msd="SFPNar" lemmaRef="bd:520625">Høvuðsreglur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="kvinna" msd="SFPNar" join="right" lemmaRef="bd:521081">Kvinnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="løntakari" msd="SMPNar" join="right" lemmaRef="bd:546478">løntakarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðgonga" msd="SFSAar">viðgongu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dag-pengi" msd="SMPAar" join="right">dagpengar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFPNar" join="right" lemmaRef="bd:521081">Kvinnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tekna" msd="VUAtnp" lemmaRef="bd:550947">teknað</w>
+            <w lemma="trygging" msd="SFSAar" lemmaRef="bd:526187">trygging</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="kvinna" msd="SFPNar" join="right" lemmaRef="bd:521081">kvinnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="lønarinntøka" msd="SFSAar" join="right" lemmaRef="bd:521417">lønarinntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kvinna" msd="SFPNar" join="right" lemmaRef="bd:521081">kvinnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="heimagangandi" msd="Adegnc" join="right" lemmaRef="bd:563654">heimagangandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="húsligur" msd="APSNSA" lemmaRef="bd:557063">húsligt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="ein" msd="NCMSA" lemmaRef="bd:530546">ein</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="sjálvur" msd="APSMSA" join="right" lemmaRef="bd:555235">sjálvan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjómaður" msd="SMPNar" lemmaRef="bd:568408">Sjómenn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="fiskiskip" msd="SNSDar" lemmaRef="bd:514889">fiskiskipi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útróðrarmaður" msd="SMPNar" lemmaRef="bd:568024">útróðrarmenn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="egin" msd="APSMSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annan</w>
+            <w lemma="maður" msd="SMSGar" lemmaRef="bd:567706">mans</w>
+            <w lemma="fiskifar" msd="SMSDar" join="right" lemmaRef="bd:537578">fiskifari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">Krav</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">Tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagpeningur" msd="SMSAar" join="right">dagpening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="gera" msd="VNMPS3" lemmaRef="bd:575738">gerst</w>
+            <w lemma="óarbeiðsførur" msd="APSMSN" join="right" lemmaRef="bd:555064">óarbeiðsførur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyribils" msd="DNd" lemmaRef="bd:587262">Fyribils</w>
+            <w lemma="tilhald" msd="SNSNar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="javnur" msd="APSNSN" lemmaRef="bd:561179">javnt</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">Treytir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjald" msd="SNSDar" lemmaRef="bd:537098">útgjaldi</w>
+            <w lemma="óarbeiðsføri" msd="SNSNar" lemmaRef="bd:574085">Óarbeiðsføri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">At</w>
+            <w lemma="lækni" msd="SMSNar" lemmaRef="bd:513810">lækni</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="óforsvarligur" msd="APSNSN" lemmaRef="bd:556704">óforsvarligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="arbeiða" msd="VIAtnp" join="right" lemmaRef="bd:553638">arbeiða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWNSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="serligur" msd="APSNPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">kvinnan</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dokumentatión" msd="SFSAar" lemmaRef="bd:577582">dokumentatión</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="óarbeiðsføri" msd="SNSAar" join="right" lemmaRef="bd:574085">óarbeiðsføri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Arbeiðskrav" msd="SNSNar">Arbeiðskrav</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">At</w>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">kvinnan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innanfyri" msd="DGd" lemmaRef="bd:587316">innanfyri</w>
+            <w lemma="seinur" msd="ASWMPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPAAr" lemmaRef="bd:566206">mánaðirnar</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tílíkur" msd="PIMpSA" lemmaRef="bd:555432">tílíkan</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hon" msd="PEg3nc" lemmaRef="bd:513683">hennara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="hon" msd="PPF3SD" lemmaRef="bd:513683">henni</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="høgur" msd="ASWFSD" lemmaRef="bd:555859">hægstu</w>
+            <w lemma="dagpeningaupphædd" msd="SFSDar" join="right">dagpeningaupphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="80" msd="NOgnc" join="right">80</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="vikuløn" msd="SFSDar" lemmaRef="bd:536607">vikuløn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ófaklærdum" msd="APSMPD">ófaklærdum</w>
+            <w lemma="arbeiðari" msd="SMPDar" join="right" lemmaRef="bd:513799">arbeiðarum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útgjaldsskeið" msd="SNSDAr">útgjaldsskeiðinum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="kontantveiting" msd="SFPDar" join="right">kontantveitingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="arbeiðsinntøka" msd="SFPDar" join="right">arbeiðsinntøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="undantikin" msd="DGd" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="almennur" msd="APSFSD" lemmaRef="bd:561652">almennari</w>
+            <w lemma="hjálp" msd="SFSDar" join="right" lemmaRef="bd:534253">hjálp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiðsinntøka" msd="SFSAAr" join="right">arbeiðsinntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <w lemma="lækka" msd="LSMSN" lemmaRef="bd:549976">lækkaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="upphædd" msd="SFSDAr" join="right" lemmaRef="bd:536498">upphæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="arbeiðsinntøka" msd="SFSAAr" join="right">arbeiðsinntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Útrokningargrundarlag" msd="SNSNar">Útrokningargrundarlag</w>
+            <w lemma="miðal" msd="APWNSN" lemmaRef="bd:516126">Miðal</w>
+            <w lemma="arbeiðsinntøka" msd="SFSNAr">arbeiðsinntøkan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vika" msd="SFSAAr" lemmaRef="bd:524049">vikuna</w>
+            <w lemma="seinur" msd="ASWFPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="óarbeiðsføri" msd="SNSAar" lemmaRef="bd:574085">óarbeiðsføri</w>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">kvinnan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="miðalinntøka" msd="SFSNAr">miðalinntøkan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vika" msd="SFSAAr" lemmaRef="bd:524049">vikuna</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="serligur" msd="APSMPA" lemmaRef="bd:556727">serligar</w>
+            <w lemma="bólkur" msd="SMPAar" lemmaRef="bd:538987">bólkar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="útrokningartíðarskeið" msd="SNSAar" join="right">útrokningartíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="útrokningargrundarlag" msd="SNSAar" join="right">útrokningargrundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="inntøkuviðurskifti" msd="SNPNAr">inntøkuviðurskiftini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="broyta" msd="LSNPN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="munandi" msd="DNd" join="right" lemmaRef="bd:563602">munandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="gera" msd="VNMAS3" lemmaRef="bd:575738">gjørdist</w>
+            <w lemma="óarbeiðsførur" msd="APSMSN" join="right" lemmaRef="bd:555064">óarbeiðsførur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="inntøkuviðurskifti" msd="SNPNAr">inntøkuviðurskiftini</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="munandi" msd="DNd" lemmaRef="bd:563602">munandi</w>
+            <w lemma="broyta" msd="LSNPN" join="right" lemmaRef="bd:553579">broytt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VNMAS3" lemmaRef="bd:575738">gjørdist</w>
+            <w lemma="óarbeiðsførur" msd="APSMSN" join="right" lemmaRef="bd:555064">óarbeiðsførur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">Upphædd</w>
+            <w lemma="80" msd="NOgnc" join="right">80</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útrokningargrundarlag" msd="SNSDAr" join="right">útrokningargrundarlagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="80" msd="NOgnc" join="right">80</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="vikuløn" msd="SFSDar" lemmaRef="bd:536607">vikuløn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ófaklærdum" msd="APSMPD">ófaklærdum</w>
+            <w lemma="arbeiðari" msd="SMPDar" join="right" lemmaRef="bd:513799">arbeiðarum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upphædd" msd="SFPNar" join="right" lemmaRef="bd:536498">Upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="høgur" msd="ASWFSD" lemmaRef="bd:555859">hægstu</w>
+            <w lemma="dagpeningaupphædd" msd="SFSDar" join="right">dagpeningaupphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útgoldnar" msd="LSFPN" join="right">útgoldnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="11" msd="NOgnc">11</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fígging" msd="SFSNar" lemmaRef="bd:524922">Fígging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="dagpeningur" msd="SMSDar">dagpeningi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingsfíggjarlóg" msd="SFSDAr">løgtingsfíggjarlógini</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="játta" msd="LSFPN" lemmaRef="bd:552650">játtaðar</w>
+            <w lemma="45" msd="NOgnc">45</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagpeningur" msd="SMSAar" join="right">dagpening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="harav" msd="DNd" lemmaRef="bd:587268">harav</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" join="right" lemmaRef="bd:561729">mett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" join="right" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dagpeningaskipa" msd="SFSNAr">Dagpeningaskipanin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="umsita" msd="LSFSN" lemmaRef="bd:576101">umsitin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almannastova" msd="SFSDAP" join="right" lemmaRef="bd:519032">Almannastovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="sáttmáli" msd="SMPDAr" lemmaRef="bd:513991">sáttmálunum</w>
+            <w lemma="almennur" msd="APWMSN" lemmaRef="bd:561652">Almenni</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSNAr" lemmaRef="bd:566169">arbeiðsmarknaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="felagssáttmáli" msd="SMPDAr">felagssáttmálunum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="landsstýri" msd="SNSAAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felag" msd="SNPAAr" lemmaRef="bd:535493">feløgini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="settur" msd="APWNPD" join="right" lemmaRef="bd:561785">settu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="mangur" msd="DNS" lemmaRef="bd:564189">flest</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="kvinna" msd="SFPNar" join="right" lemmaRef="bd:521081">kvinnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="fráverutíð" msd="SFSAAr" join="right">fráverutíðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="sáttmáli" msd="SMSDar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Fíggjarmálastýrið" msd="SNSAAP">Fíggjarmálastýrið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="starvsmannafelag" msd="SNSAAP" lemmaRef="bd:535742">Starvsmannafelagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="soljóðandi" msd="Adegnc" join="right" lemmaRef="bd:564121">soljóðandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Stk." msd="TT" join="left">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="starvskvinna" msd="SFSDar" lemmaRef="bd:523155">Starvskvinnu</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">full</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tíð" msd="SFSAAr" join="right" lemmaRef="bd:536436">tíðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="gera" msd="VNMPS3" lemmaRef="bd:575738">gerst</w>
+            <w lemma="óarbeiðsførur" msd="APSFSN" join="right" lemmaRef="bd:555064">óarbeiðsfør</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="føðing" msd="SFSDar" join="right" lemmaRef="bd:524936">føðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="afturat" msd="DNd" lemmaRef="bd:587201">Afturat</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="fríur" msd="SFSAar" lemmaRef="bd:563109">frí</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="starvskvinna" msd="SFSNar" lemmaRef="bd:523155">Starvskvinna</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="fríur" msd="SFSAar" lemmaRef="bd:563109">frí</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="missur" msd="SMSAar" lemmaRef="bd:566626">miss</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lønaraldur" msd="SMSDar" join="right">lønaraldri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="starsvmaður" msd="SMSNar">starsvmaður</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="fríur" msd="SFSAar" lemmaRef="bd:563109">frí</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="mánaður" msd="SMSAar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="missur" msd="SMSAar" lemmaRef="bd:566626">miss</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lønaraldur" msd="SMSDar" join="right">lønaraldri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">Umframt</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk" msd="TS">stk</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="sømd" msd="SFPAar" lemmaRef="bd:536255">sømdir</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="starvskvinna" msd="SFSNar" lemmaRef="bd:523155">starvskvinna</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="sjúkrafrí" msd="SNSAar" lemmaRef="bd:585946">sjúkrafrí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="læknaváttan" msd="SFSDar" lemmaRef="bd:534683">læknaváttan</w>
+            <w lemma="prógva" msd="VNAPS3" join="right" lemmaRef="bd:552753">prógvar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fostur" msd="SFPAar" lemmaRef="bd:529373">fostur</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="sjálvur" msd="APSFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="heilsuvandi" msd="DNd">heilsuvandi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSDAr" join="right" lemmaRef="bd:537306">starvinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">Undir</w>
+            <w lemma="slíkur" msd="PIFpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="umstøður" msd="SFPDar" lemmaRef="bd:569238">umstøðum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="starvskvinna" msd="SFSDar" lemmaRef="bd:523155">starvskvinnu</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">full</w>
+            <w lemma="løn" msd="SFSNar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="starvskvinna" msd="SFSNar" lemmaRef="bd:523155">starvskvinna</w>
+            <w lemma="ættleiða" msd="VNAPS3" lemmaRef="bd:553650">ættleiðir</w>
+            <w lemma="barn" msd="SNSAar" join="right" lemmaRef="bd:518913">barn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frí</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løn" msd="SFSDar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDAr" lemmaRef="bd:527997">sambandinum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="starvsmaður" msd="SMSNar" lemmaRef="bd:568261">starvsmaður</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="fríur" msd="SFSAar" lemmaRef="bd:563109">frí</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="mánaður" msd="SMSAar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="missur" msd="SMSAar" lemmaRef="bd:566626">miss</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lønaraldur" msd="SMSDar" join="right">lønaraldri</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">Líknandi</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="sáttmáli" msd="SMPDAr" lemmaRef="bd:513991">sáttmálunum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="felag" msd="SNPAAr" lemmaRef="bd:535493">feløgini</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="almennur" msd="APWMSD" lemmaRef="bd:561652">almenna</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Fíggjarmálastýrið" msd="SNSAAP">Fíggjarmálastýrið</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mangur" msd="DNd" lemmaRef="bd:564189">flest</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="kvinnuligur" msd="APSMPD" lemmaRef="bd:557166">kvinnuligum</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="almennur" msd="APWMSD" lemmaRef="bd:561652">almenna</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tryggja" msd="LSNPN" lemmaRef="bd:549740">tryggjað</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="farloyvistíð" msd="SFSDAr" join="right">farloyvistíðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fígging" msd="SFSNar" lemmaRef="bd:524922">Fígging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løn" msd="SFSDar" lemmaRef="bd:576943">løn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="seta" msd="LSNPD" lemmaRef="bd:518954">settum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="semja" msd="SFSDAr" join="right" lemmaRef="bd:522562">semjuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="landsstýri" msd="SNSAAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tjúgu" msd="NCgnc" lemmaRef="bd:530568">tjúgu</w>
+            <w lemma="fakfelag" msd="SNPAar" lemmaRef="bd:535490">fakfeløg</w>
+            <w lemma="9." msd="NOgnc">9.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1995" msd="NOgnc" join="right">1995</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avtala" msd="LSNSN" join="right" lemmaRef="bd:550274">avtalað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1996" msd="NOgnc">1996</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="barsilsgrunnur" msd="SMSNar">barsilsgrunnur</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stovnur" msd="SMSAar" join="right" lemmaRef="bd:541581">stovn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="8" msd="NOgnc" join="both">8</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lønarpartur" msd="SMSDAr">lønarpartinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="stovnur" msd="SMPDar" lemmaRef="bd:541581">stovnum</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="felagskonto" msd="SFSAar" lemmaRef="bd:585992">felagskonto</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="starvsfólk" msd="SNSDar" join="right" lemmaRef="bd:517063">starvsfólki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="starvskvinna" msd="SFPAar" join="right" lemmaRef="bd:523155">starvskvinnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="barsilsfarloyvi" msd="SNSDar" join="right" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grunnur" msd="SMSNAr" lemmaRef="bd:569628">Grunnurin</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="forða" msd="VIAtnp" lemmaRef="bd:552974">forða</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="summur" msd="PIMpPN" lemmaRef="bd:587903">summir</w>
+            <w lemma="stovnur" msd="SMPNar" lemmaRef="bd:541581">stovnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rekja" msd="LSMPN" lemmaRef="bd:554144">raktir</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="harður" msd="DNd" join="right" lemmaRef="bd:559174">hart</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="starvskvinna" msd="SFSNar" lemmaRef="bd:523155">starvskvinna</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" join="right" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síðan" msd="DGd" lemmaRef="bd:513745">Síðan</w>
+            <w lemma="1997" msd="NOgnc">1997</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="barsilsfarloyvi" msd="SNPNAr" lemmaRef="bd:585506">barsilsfarloyvini</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="fíggja" msd="LSNPN" lemmaRef="bd:549744">fíggjað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="játtan" msd="SFSDar" lemmaRef="bd:534405">játtan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fíggjarlóg" msd="SFSDAr" join="right" lemmaRef="bd:534048">fíggjarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fíggjarløgtingslóg" msd="SFSAar">fíggjarløgtingslóg</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="avsettur" msd="LSFPN" lemmaRef="bd:561776">avsettar</w>
+            <w lemma="10,1" msd="NOgnc">10,1</w>
+            <w lemma="mió." msd="TS">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grunnur" msd="SMSAAr" join="right" lemmaRef="bd:569628">grunnin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grunnur" msd="SMSNAr" lemmaRef="bd:569628">Grunnurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="umsita" msd="LSMSN" lemmaRef="bd:576101">umsitin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjaldstova" msd="SFSDAP" join="right" lemmaRef="bd:520250">Gjaldstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="privatur" msd="APWMSN" lemmaRef="bd:560948">Privati</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSNAr" lemmaRef="bd:566169">arbeiðsmarknaðurin</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fáur" msd="APSFPN" lemmaRef="bd:564415">fáar</w>
+            <w lemma="avtala" msd="SFPNar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFPNar" join="right" lemmaRef="bd:521081">Kvinnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSFPN" lemmaRef="bd:552333">umfataðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="starvsmannasáttmáli" msd="SMSDAr" join="right">starvsmannasáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="½" msd="NOgnc">½</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="mánaður" msd="SMPAar" join="right" lemmaRef="bd:566206">mánaðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="S&amp;K-limir" msd="SgncaP" join="right">S&amp;K-limir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Starvssett" msd="LSNPN">Starvssett</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fíggjar-og" msd="SMPDar">fíggjar-og</w>
+            <w lemma="tryggingarstovnur" msd="SMPDar">tryggingarstovnum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="farloyvistíð" msd="SFSDAr" join="right">farloyvistíðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="sáttmáli" msd="SMPDAr" lemmaRef="bd:513991">sáttmálunum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="arbeiðarafelag" msd="SNPAAr" lemmaRef="bd:535423">arbeiðarafeløgini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tímaløntur" msd="APSNPD" lemmaRef="bd:559861">tímaløntum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsgevarafelag" msd="SNPAAr">arbeiðsgevarafeløgini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="12" msd="NOgnc">12</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <w lemma="kunna" msd="VNAPS3" join="right" lemmaRef="bd:576394">kann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="karmur" msd="SMPAAr" lemmaRef="bd:532218">karmarnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="høgur" msd="ASWFSD" lemmaRef="bd:555859">hægstu</w>
+            <w lemma="dagpeningaupphædd" msd="SFSDar">dagpeningaupphædd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsinntøka" msd="SFSDAr" join="right">arbeiðsinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="hálvur" msd="APSFSA" lemmaRef="bd:555234">hálva</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dagpeningaskipa" msd="SFSNAr">dagpeningaskipanin</w>
+            <w lemma="rest" msd="SFSAAr" lemmaRef="bd:535113">restina</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="skipan" msd="SFSAar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="uppskot" msd="SNSNAr" join="right" lemmaRef="bd:517513">uppskotið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="løntakari" msd="SMPAar" lemmaRef="bd:546478">løntakarar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="kvinna" msd="SFPAar" join="right" lemmaRef="bd:521081">kvinnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="broyting" msd="SFSNar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="rættur" msd="SMSDAr" lemmaRef="bd:566096">rættinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="kvinna" msd="SFPAar" join="right" lemmaRef="bd:521081">kvinnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fastur" msd="APSNSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kommuna" msd="SFPDAr" join="right" lemmaRef="bd:520934">kommununum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fíggja" msd="SMPDAr" join="right" lemmaRef="bd:549744">fíggjar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tryggingarstovnur" msd="SMPDAr" join="right">tryggingarstovnunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="Tele" msd="SgncaP" join="right">Tele</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SEV" msd="SgncaP">SEV</w>
+            <w lemma="v.fl" msd="TS" join="right">v.fl</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="kvinna" msd="SFPAar" join="right" lemmaRef="bd:521081">kvinnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="uppskot" msd="SNSNAr" join="right" lemmaRef="bd:517513">uppskotið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">longur</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" join="right" lemmaRef="bd:533705">dagpeningalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="uppskot" msd="SNSDAr" join="right" lemmaRef="bd:517513">uppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="mangur" msd="ASWFPA" lemmaRef="bd:564189">flestu</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="munandi" msd="Adegnc" lemmaRef="bd:563842">munandi</w>
+            <w lemma="hækking" msd="SFSAar" lemmaRef="bd:525081">hækking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="endurgjald" msd="SNSDAr" lemmaRef="bd:537550">endurgjaldinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="endurgjald" msd="SNSAar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fáa" msd="VIMtnp" lemmaRef="bd:576403">fáast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" join="right" lemmaRef="bd:533705">dagpeningalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hámark" msd="SNSNAr" lemmaRef="bd:585222">hámarkið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjald" msd="SNSDAr" lemmaRef="bd:537098">útgjaldinum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="35.000" msd="NOgnc" join="right">35.000</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hámark" msd="SNSNAr" lemmaRef="bd:585222">hámarkið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="80" msd="NOgnc" join="right">80</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="arbeiðaraløn" msd="SFSDar" join="right" lemmaRef="bd:533468">arbeiðaraløn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="meginpartur" msd="SMSAAr" lemmaRef="bd:532197">meginpartin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tímaløntur" msd="APWFPD" lemmaRef="bd:559861">tímaløntu</w>
+            <w lemma="kvinna" msd="SFPDAr" lemmaRef="bd:521081">kvinnunum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="privatur" msd="APWMSD" lemmaRef="bd:560948">privata</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="maður" msd="SMPNar" lemmaRef="bd:567706">Menn</w>
+            <w lemma="hava" msd="VNAPP3" join="right" lemmaRef="bd:576399">hava</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="í" msd="DGd" join="left" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ættleiðing" msd="SFSAar" lemmaRef="bd:526512">ættleiðing</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="vika" msd="SFPDAr" lemmaRef="bd:524049">vikunum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="mamma" msd="SFSNAr" lemmaRef="bd:521461">mamman</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="barn" msd="SNSDAr" lemmaRef="bd:518913">barninum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMPAar" join="right" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMPAar" join="right" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="partvísur" msd="APSFSA" lemmaRef="bd:557624">partvísa</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="arbeiðsgevari" msd="SMPNar" join="right" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="almennur" msd="APSMPN" lemmaRef="bd:561652">almennir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="APSMPN" join="right" lemmaRef="bd:560948">privatir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="endurrinda" msd="VUAtnp" lemmaRef="bd:549459">endurrindað</w>
+            <w lemma="lønarútreiðsla" msd="SFPAAr" join="right">lønarútreiðslurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="land" msd="SNSNAr" lemmaRef="bd:527776">Landið</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="sáttmáli" msd="SMPDAr" lemmaRef="bd:513991">sáttmálunum</w>
+            <w lemma="kvinna" msd="SFPDar" lemmaRef="bd:521081">kvinnum</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fíggja" msd="LSNSN" lemmaRef="bd:549744">fíggjað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="játtan" msd="SFSDar" lemmaRef="bd:534405">játtan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fíggjarløgtingslóg" msd="SFSDAr" join="right">fíggjarløgtingslógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="nærum" msd="DNd" lemmaRef="bd:587444">nærum</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="fíggja" msd="LSFPN" lemmaRef="bd:549744">fíggjaðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilsskipan" msd="SFSDAr" join="right">barsilsskipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="land" msd="SNSNAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fíggja" msd="VIAtnp" lemmaRef="bd:549744">fíggja</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barsilspeningur" msd="SMSDar">barsilspeningi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" join="right" lemmaRef="bd:517513">uppskotinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mió." msd="TS">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="2" msd="NOgnc" join="left">2</w>
+            <w lemma="mia." msd="TS" join="right">mia.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMPAar" join="right" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="partvísur" msd="APSFSA" lemmaRef="bd:557624">partvísa</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="uppskot" msd="SNSNAr" lemmaRef="bd:517513">uppskotið</w>
+            <w lemma="eingin" msd="PIFpPA" lemmaRef="bd:587901">ongar</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="starvssettu" msd="APWNPA" join="right">starvssettu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fíggja" msd="VIAtnp" lemmaRef="bd:549744">fíggja</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="lønarútgjalding" msd="SFPDar" join="right">lønarútgjaldingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="viðurskifti" msd="SNPAAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="løntakari" msd="SMPAar" lemmaRef="bd:546478">løntakarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsgevari" msd="SMPAar" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">Viðurskiftini</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løntakari" msd="SMSAar" lemmaRef="bd:546478">løntakara</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skyld" msd="SFPDar" lemmaRef="bd:535977">skyldum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="løn" msd="SFSDar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ávirka" msd="LSNPN" lemmaRef="bd:550107">ávirkað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fíggjarligur" msd="APSFPN" lemmaRef="bd:556661">Fíggjarligar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsitingarligur" msd="APSFPN" lemmaRef="bd:556658">umsitingarligar</w>
+            <w lemma="avleiðing" msd="SFPNar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="13" msd="NOgnc">13</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fíggjarligur" msd="APSFPN" lemmaRef="bd:556661">Fíggjarligar</w>
+            <w lemma="avleiðing" msd="SFPNar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">Mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="árligur" msd="APWNSN" lemmaRef="bd:556751">árliga</w>
+            <w lemma="útgjald" msd="SNSNAr" lemmaRef="bd:537098">útgjaldið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" lemmaRef="bd:526512">ættleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mamma" msd="SFPAar" lemmaRef="bd:521461">mammur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="pápi" msd="SMPAar" lemmaRef="bd:513796">pápar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="44-46" msd="NOgnc">44-46</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fortreyt" msd="SFPNAr" lemmaRef="bd:533976">Fortreytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="1998" msd="NOgnc">1998</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="føða" msd="LSNPN" lemmaRef="bd:518955">fødd</w>
+            <w lemma="627" msd="NOgnc">627</w>
+            <w lemma="barn" msd="SNPNar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føða" msd="Adegnc" lemmaRef="bd:518955">føðandi</w>
+            <w lemma="kvinna" msd="SFPDar" lemmaRef="bd:521081">kvinnum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSAAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útreiðslugrundarlag" msd="SNSNAr">útreiðslugrundarlagið</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="547" msd="NOgnc">547</w>
+            <w lemma="kvinna" msd="SFPNar" join="right" lemmaRef="bd:521081">kvinnur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mamma" msd="SFSDAr" lemmaRef="bd:521461">Mammuni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="pápi" msd="SMSDAr" lemmaRef="bd:513796">Pápanum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="miðal" msd="APSFSN" lemmaRef="bd:516126">Miðal</w>
+            <w lemma="ársinntøka" msd="SFSNAr" lemmaRef="bd:524199">ársinntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="maður" msd="SMPDar" lemmaRef="bd:567706">monnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="aldur" msd="SMSDAr" lemmaRef="bd:566947">aldrinum</w>
+            <w lemma="20-40" msd="NOgnc">20-40</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="177.820" msd="NOgnc" join="right">177.820</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <w lemma="kr." msd="TT" join="both">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="miðal" msd="APSFSN" lemmaRef="bd:516126">miðal</w>
+            <w lemma="vikuløn" msd="SFSNar" lemmaRef="bd:536607">vikuløn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="3.420" msd="NOgnc" join="right">3.420</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="miðal" msd="APSFSN" lemmaRef="bd:516126">Miðal</w>
+            <w lemma="ársinntøka" msd="SFSNAr" lemmaRef="bd:524199">ársinntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kvinna" msd="SFPDar" lemmaRef="bd:521081">kvinnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="aldur" msd="SMSDAr" lemmaRef="bd:566947">aldrinum</w>
+            <w lemma="20-40" msd="NOgnc">20-40</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="115.764" msd="NOgnc" join="right">115.764</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <w lemma="kr." msd="TT" join="both">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="miðal" msd="APSFSN" lemmaRef="bd:516126">miðal</w>
+            <w lemma="vikuløn" msd="SFSNar" lemmaRef="bd:536607">vikuløn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="2.226" msd="NOgnc" join="right">2.226</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samla" msd="LSNSN" lemmaRef="bd:550483">Samlað</w>
+            <w lemma="útgjald" msd="SNSNar" lemmaRef="bd:537098">útgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="barn" msd="SNSAAr" join="right" lemmaRef="bd:518913">barnið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="81.107" msd="NOgnc" join="right">81.107</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="54" msd="NOgnc" join="both">54</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samla" msd="LSNSN" lemmaRef="bd:550483">Samlað</w>
+            <w lemma="útgjald" msd="SNSNar" join="right" lemmaRef="bd:537098">útgjald</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="44.345.060" msd="NOgnc" join="right">44.345.060</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="01" msd="NOgnc" join="both">01</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">Grundarlagið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFSDAr" lemmaRef="bd:526596">útrokningini</w>
+            <w lemma="omanfyri" msd="DNd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="útrokning" msd="SFSDAr" lemmaRef="bd:526596">útrokningini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="atlit" msd="SNPNar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="serligur" msd="APSFPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="umstøður" msd="SFPDar" join="right" lemmaRef="bd:569238">umstøðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="landskassi" msd="SMSGAr" lemmaRef="bd:569465">landskassans</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" lemmaRef="bd:526512">ættleiðing</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilsgrunnur" msd="SMSAAr">barsilsgrunnin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarmissur" msd="SMSAar">lønarmiss</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarútreiðsla" msd="SFPAar">lønarútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDAr" join="right" lemmaRef="bd:527997">sambandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rindað" msd="LSNSN">rindað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilsskipan" msd="SFSDAr" join="right">barsilsskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="nevna" msd="LWFPN" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="upphædd" msd="SFPNar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="játta" msd="LSFPN" lemmaRef="bd:552650">játtaðar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="løgtingsfíggjarlóg" msd="SFSDAr" join="right">løgtingsfíggjarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="strika" msd="VIMtnp" join="right" lemmaRef="bd:549895">strikast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="skipan" msd="SFSDAr" join="right" lemmaRef="bd:535389">skipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skjóta" msd="LSMSN" lemmaRef="bd:575851">skotin</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="viðmerkja" msd="VIMtnp" join="right" lemmaRef="bd:554050">viðmerkjast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="endurgjald" msd="SNSNAr" lemmaRef="bd:537550">endurgjaldið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="land" msd="SNSAAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="dekka" msd="VNAPS3" lemmaRef="bd:549929">dekkar</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="útreiðsla" msd="SFPAAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heilur" msd="DNd" join="right" lemmaRef="bd:554630">heilt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðgevaraparturin" msd="SMSNAr">arbeiðgevaraparturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="aLS-gjald" msd="TS" join="right">ALS-gjaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsmarknaðareftilønargrunn" msd="SMSAar" join="right">arbeiðsmarknaðareftilønargrunn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="trygdargrunnur" msd="SMSAar" join="right">trygdargrunn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirløn" msd="SFPNar" join="right" lemmaRef="bd:533789">eftirlønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rindaðar" msd="LSFPN">rindaðar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løn" msd="SFSDAr" lemmaRef="bd:576943">lønini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="A-skattaskipan" msd="SNSAAP" join="right">A-skattaskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rindað" msd="LSFSN">rindað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilsskipan" msd="SFSDAr" join="right">barsilsskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="lønargjalding" msd="SFPNar" lemmaRef="bd:525373">lønargjaldingar</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="hámark" msd="SNSAAr" lemmaRef="bd:585222">hámarkið</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="35.000" msd="NOgnc" join="right">35.000</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjald" msd="SNSDar" join="right" lemmaRef="bd:537098">útgjaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="endurrinda" msd="LSFPN" join="right" lemmaRef="bd:549459">endurrindaðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fíggja" msd="LSFPN" lemmaRef="bd:549744">fíggjaðar</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="vanligur" msd="APWMSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fíggja" msd="VIAtnp" lemmaRef="bd:549744">fíggja</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">Gjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="fígging" msd="SFSAar" lemmaRef="bd:524922">fígging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="meirkostnaður" msd="SMSNAr" lemmaRef="bd:566183">meirkostnaðurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="skipan" msd="SFSAar" join="right" lemmaRef="bd:535389">skipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">ætlanin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="prosentgjald" msd="SNSAar">prosentgjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="a-inntøka" msd="SNSAar" lemmaRef="bd:518974">A-inntøkur</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="løntakari" msd="SMPNar" lemmaRef="bd:546478">løntakarar</w>
+            <w lemma="móttaka" msd="VNAPP3" lemmaRef="bd:576121">móttaka</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsgevari" msd="SMPNar" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <w lemma="rinda" msd="VNAPP3" join="right">rinda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="50" msd="NOgnc" join="both">50</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="soleiðs" msd="DNd" join="right">soleiðs</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a-inntøka" msd="SNSNar" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ALS-gjald" msd="SgncaP">ALS-gjald</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1999" msd="NOgnc" join="right">1999</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="4.217.423.100" msd="NOgnc" join="right">4.217.423.100</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="00" msd="NOgnc" join="left">00</w>
+            <w lemma="21.000.000" msd="NOgnc">21.000.000</w>
+            <pc lemma=":" msd="KE">:</pc>
+            <w lemma="4.217.423.100" msd="NOgnc">4.217.423.100</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="50" msd="NOgnc" join="both">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="Umstingarligar" msd="APSFPN">Umstingarligar</w>
+            <w lemma="avleiðing" msd="SFPNar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="Dagpeningur" msd="SMSNar" join="right">Dagpeningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="umsita" msd="LSMSN" lemmaRef="bd:576101">umsitin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almannastova" msd="SFSDAP" join="right" lemmaRef="bd:519032">Almannastovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umsiting" msd="SFSNAr" lemmaRef="bd:526270">Umsitingin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="almannastova" msd="SFSDAP" lemmaRef="bd:519032">Almannastovuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="dagpeningur" msd="SMSDar">dagpeningi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" join="right" lemmaRef="bd:533705">dagpeningalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="niðurleggja" msd="LSFSN" join="right" lemmaRef="bd:576254">niðurløgd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">Ætlanin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ALS" msd="SgncaP">ALS</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="barsilsskipan" msd="SFSAAr" join="right">barsilsskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" join="right" lemmaRef="bd:561729">mett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kostnaður" msd="SMSNAr" lemmaRef="bd:566179">kostnaðurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umsiting" msd="SFSDAr" lemmaRef="bd:526270">umsitingini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="1,8" msd="NOgnc">1,8</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="árligur" msd="DNd" join="right" lemmaRef="bd:556751">árliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrri" msd="ASWNSN" lemmaRef="bd:586802">Fyrsta</w>
+            <w lemma="ár" msd="SNSNAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="14" msd="NOgnc">14</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kostnaður" msd="SMSNAr" lemmaRef="bd:566179">kostnaðurin</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="2,8" msd="NOgnc">2,8</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="CS" lemmaRef="bd:587908">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="byrjanarkostnaður" msd="SMSNAr">byrjanarkostnaðurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.000.000" msd="NOgnc" join="right">1.000.000</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umsiting" msd="SFSNAr" lemmaRef="bd:526270">Umsitingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilsgrunnur" msd="SMSDAr">barsilsgrunninum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="gjaldstova" msd="SFSDAP" lemmaRef="bd:520250">Gjaldstovuni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="niðurleggja" msd="LSFSN" join="right" lemmaRef="bd:576254">niðurløgd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avleiðing" msd="SFPNar" lemmaRef="bd:524472">Avleiðingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="land" msd="SNSAAr" join="right" lemmaRef="bd:527776">landið</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="Landsmyndugleiki" msd="SMPNar">Landsmyndugleikar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="kommunalur" msd="APSMPA" lemmaRef="bd:554524">kommunalar</w>
+            <w lemma="myndugleiki" msd="SMPAar" lemmaRef="bd:513862">myndugleikar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="pláss" msd="SNSAar" join="right" lemmaRef="bd:570218">pláss</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="øki" msd="SNPAar" join="left" lemmaRef="bd:530226">øki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAP" lemmaRef="bd:527776">Landinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="ávísur" msd="APSMPA" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="samfelagsbólkar" msd="SMPAar" join="right">samfelagsbólkar</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="felagsskapur" msd="SMPAar" lemmaRef="bd:565933">felagsskapir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="vinna" msd="SFSAAr" lemmaRef="bd:524070">vinnuna</w>
+            <w lemma="fíggjarligur" msd="APSFPN" join="right" lemmaRef="bd:556661">Fíggjarligar</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="búskaparligur" msd="APSFPN" lemmaRef="bd:556685">búskaparligar</w>
+            <w lemma="avleiðing" msd="SFPNar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">Ja</w>
+            <w lemma="meirútreiðsla" msd="SFSNar" join="right" lemmaRef="bd:521535">Meirútreiðsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="meirinntøka" msd="SFSNar" join="right">Meirinntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="mió." msd="TT">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="meirútreiðsla" msd="SFSNar" lemmaRef="bd:521535">Meirútreiðsla</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="stýri" msd="SNPDar" lemmaRef="bd:572992">stýrum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stovnur" msd="SMPDar" lemmaRef="bd:541581">stovnum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lønar-útreiðsla" msd="SFPGar" join="right">lønar-útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="dekka" msd="LSFPN" lemmaRef="bd:549929">dekkaðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilspeningur" msd="SMSDar" join="right">barsilspeningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">Ja</w>
+            <w lemma="meirútreiðsla" msd="SFSNar" lemmaRef="bd:521535">Meirútreiðsla</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lønargjalding" msd="SFSDar" join="right" lemmaRef="bd:525373">lønargjalding</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meirinntøka" msd="SFSNar">Meirinntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilspeningur" msd="SMSDar" join="right">barsilspeningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">Ja</w>
+            <w lemma="løntakari" msd="SMPNar" lemmaRef="bd:546478">Løntakarar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="privatur" msd="APWMSD" lemmaRef="bd:560948">privata</w>
+            <w lemma="arbeið" msd="SMSDAr" join="right" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="marknaður" msd="SMSDAr" join="right" lemmaRef="bd:566163">marknaðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meirinntøka" msd="SFSNar" join="right">Meirinntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="svara" msd="DNd" lemmaRef="bd:551385">svarandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="munur" msd="SMSAAr" lemmaRef="bd:565797">munin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meirútreiðsla" msd="SFSNar" lemmaRef="bd:521535">Meirútreiðsla</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lønarinntøka" msd="SFSDar" join="right" lemmaRef="bd:521417">lønarinntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">Ja</w>
+            <w lemma="meirútreiðsla" msd="SFSNar" lemmaRef="bd:521535">Meirútreiðsla</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lønargjalding" msd="SFSDar" join="right" lemmaRef="bd:525373">lønargjalding</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meirinntøka" msd="SFSNar" join="right">Meirinntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rindað" msd="LSFSN">rindað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samb" msd="TT" join="right">samb</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umsiting" msd="SFPNar" join="right" lemmaRef="bd:526270">Umsitingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ligar" msd="APSFPN">ligar</w>
+            <w lemma="avleiðing" msd="SFPNar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">Ja</w>
+            <w lemma="Meirútr" msd="SNSNaP" join="right">Meirútr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umsiting" msd="SFSAar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skipan" msd="SFSDar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="8-2" msd="NOgnc" join="both">8-2</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="0" msd="NOgnc" join="left">0</w>
+            <w lemma="mió." msd="TS">mió.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="minniútreiðsla" msd="SFSNar">Minniútreiðsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umsiting" msd="SFSDAr" lemmaRef="bd:526270">umsitingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="dagpeninga-lóg" msd="SMSDar" join="right">dagpeninga-lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">Ja</w>
+            <w lemma="umsókn" msd="SFPNar" lemmaRef="bd:536469">Umsóknir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">Ja</w>
+            <w lemma="umsókn" msd="SFPNar" lemmaRef="bd:536469">Umsóknir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">Ja</w>
+            <w lemma="umsókn" msd="SFPNar" lemmaRef="bd:536469">Umsóknir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="endurgjald" msd="SNSAar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umhvørvi" msd="SNSNar" join="right" lemmaRef="bd:573145">Umhvørvis</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ligar" msd="APSFPN">ligar</w>
+            <w lemma="avleiðing" msd="SFPNar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="avleiðing" msd="SFPNar" lemmaRef="bd:524472">Avleiðingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="avtala" msd="SFPAar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="sosialur" msd="APSFPN" lemmaRef="bd:554447">Sosialar</w>
+            <w lemma="avleiðing" msd="SFPNar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">Ja</w>
+            <w lemma="góður" msd="ACSFPN" lemmaRef="bd:535951">Betri</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">Nei</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="15" msd="NOgnc">15</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sameina" msd="VIAtnp">sameina</w>
+            <w lemma="arbeið" msd="SNSAar" join="right" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="familjulív" msd="SNSAar">familjulív</w>
+            <w lemma="ummæli" msd="SNSNar" lemmaRef="bd:573147">Ummæli</w>
+            <w lemma="uppskot" msd="SNSNAr" lemmaRef="bd:517513">Uppskotið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ummæli" msd="SNSGar" lemmaRef="bd:573147">ummælis</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNPDAr" lemmaRef="bd:535493">feløgunum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="hjálagdur" msd="LWNSA" lemmaRef="bd:561239">hjálagda</w>
+            <w lemma="skjal" msd="SNSAar" join="right" lemmaRef="bd:537265">skjal</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">Skipan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="uppskot" msd="SNSNAr" lemmaRef="bd:517513">Uppskotið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skipa" msd="LSNSN" lemmaRef="bd:551238">skipað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">Partur</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="áseta" msd="LSFPN" join="right" lemmaRef="bd:576366">ásettar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="regulera" msd="VNAPP3" lemmaRef="bd:551516">regulera</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="løntakari" msd="SMPGAr" lemmaRef="bd:546478">løntakaranna</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verja" msd="VIAtnp" lemmaRef="bd:554151">verja</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="rættur" msd="SMSAar" join="right" lemmaRef="bd:566096">rætt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">Partur</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="barsilspeningur" msd="SMSNar">Barsilspeningur</w>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="vanligur" msd="APSFPN" lemmaRef="bd:556584">Vanligar</w>
+            <w lemma="treyt" msd="SFPNar" join="right" lemmaRef="bd:536371">treytir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="III" msd="NOgnc">III</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">Treytir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjald" msd="SNSDar" lemmaRef="bd:537098">útgjaldi</w>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <w lemma="stødd" msd="SFSNar" lemmaRef="bd:536179">Stødd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="barsilspeningur" msd="SMSDar" join="right">barsilspeningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="V" msd="TS">V</w>
+            <w lemma="útgjald" msd="SNSNar" lemmaRef="bd:537098">Útgjald</w>
+            <w lemma="v.m" msd="TT" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="VI" msd="NOgnc">VI</w>
+            <w lemma="fígging" msd="SFSNar" join="right" lemmaRef="bd:524922">Fígging</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">Partur</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="VII" msd="NOgnc">VII</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">Sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">Partur</w>
+            <w lemma="V" msd="NCgnc">V</w>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="VIII" msd="NRgnc">VIII</w>
+            <w lemma="fyrisitingarligur" msd="APSFPN" lemmaRef="bd:556657">Fyrisitingarligar</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">Partur</w>
+            <w lemma="VI" msd="NOgnc">VI</w>
+            <w lemma="kapittul" msd="SMSNar" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="IX" msd="NOgnc">IX</w>
+            <w lemma="Revsi-og" msd="SNSNar">Revsi-og</w>
+            <w lemma="gildiskoma" msd="APSFPN" lemmaRef="bd:520240">gildiskomu</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="16" msd="NOgnc">16</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="viðmerking" msd="SFPNar" lemmaRef="bd:526425">Viðmerkingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="einstakur" msd="APWFPA" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="áseting" msd="SFPAAr" join="right" lemmaRef="bd:526495">ásetingarnar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innihaldsligur" msd="DNd" lemmaRef="bd:556831">innihaldsliga</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="samur" msd="PIFpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="–" msd="KO" join="right">–</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDAr" lemmaRef="bd:534719">løgtingslógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="foreldrafrávera" msd="SFSAar" join="right">foreldrafráveru</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDAr" lemmaRef="bd:534719">løgtingslógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="foreldrafrávera" msd="SFSAar">foreldrafráveru</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="endurtaka" msd="LSFSN" lemmaRef="bd:576142">endurtikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" join="right" lemmaRef="bd:517513">uppskotinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="eingin" msd="PINpSA" lemmaRef="bd:587901">einki</w>
+            <w lemma="sjálvstøðugur" msd="APSNSA" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="innihald" msd="SNSAar" lemmaRef="bd:583134">innihald</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="móðir" msd="SFSNAr" join="right" lemmaRef="bd:543943">móðirin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="fyrri" msd="ASWFPA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">Reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPP3" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nevna" msd="LWFSD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="løgtingslóg" msd="SFSDar" join="right" lemmaRef="bd:534719">løgtingslóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" join="right" lemmaRef="bd:517513">uppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="ættleiðingarforeldur" msd="SNPDar">ættleiðingarforeldrum</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frávera" msd="SFSAar" lemmaRef="bd:520124">fráveru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="móttøka" msd="SFSDar" lemmaRef="bd:521723">móttøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barn" msd="SNSDAr" join="right" lemmaRef="bd:518913">barninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="treyt" msd="SFPDar" join="right" lemmaRef="bd:536371">treytum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" join="right" lemmaRef="bd:517513">uppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fráboðanarskylda" msd="SFSAar" lemmaRef="bd:586170">fráboðanarskyldu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="foreldur" msd="SNPDar" lemmaRef="bd:529372">foreldrum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frávera" msd="SFSAar" lemmaRef="bd:520124">fráveru</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fráboðanarskylda" msd="SFSNAr" lemmaRef="bd:586170">Fráboðanarskyldan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="móðir" msd="SFSDar" lemmaRef="bd:543943">móður</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="skylda" msd="SFSDAr" join="right" lemmaRef="bd:522870">skylduni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" join="right" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiði" msd="SNSGar" join="right" lemmaRef="bd:571970">arbeiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skylda" msd="SFSAAr" lemmaRef="bd:522870">skylduna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="faðir" msd="SMSDar" lemmaRef="bd:529162">faðir</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="barn" msd="SNSDAr" lemmaRef="bd:518913">barninum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vænta" msd="VNAPS3" lemmaRef="bd:552508">væntar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="starvsmannalóg" msd="SFSDAr">starvsmannalógini</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="kvinna" msd="SFPNar" lemmaRef="bd:521081">kvinnur</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vænta" msd="VNAPP3" join="right" lemmaRef="bd:552508">vænta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="barn" msd="SNSNAr" lemmaRef="bd:518913">barnið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="føða" msd="LSNSN" join="right" lemmaRef="bd:518955">føtt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMPDAr" lemmaRef="bd:513991">sáttmálunum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="halda" msd="VIMtnp" lemmaRef="bd:576164">haldast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APSFPD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="arbeiðsrættarligum" msd="APSFPD">arbeiðsrættarligum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fráboðanarskylda" msd="SFSAAr" join="right" lemmaRef="bd:586170">fráboðanarskylduna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fráverulóg" msd="SFSDAr" join="right">fráverulógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frávera" msd="SFSAAr" join="right" lemmaRef="bd:520124">fráveruna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="rættindi" msd="SNPAar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="støða" msd="SFSNAr" lemmaRef="bd:523272">støðan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="gera" msd="VNMPS3" lemmaRef="bd:575738">gerst</w>
+            <w lemma="illa" msd="DNC" lemmaRef="bd:578469">verri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="støða" msd="SFSNar" join="right" lemmaRef="bd:523272">støðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tryggja" msd="LSFSN" lemmaRef="bd:549740">tryggjað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" join="right" lemmaRef="bd:517513">uppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">Reglan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fyribyrgja" msd="VIAtnp" join="right" lemmaRef="bd:554017">fyribyrgja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="siga" msd="VUAtnp" lemmaRef="bd:576426">sagt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" join="right" lemmaRef="bd:517513">uppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frávera" msd="SFSAar" lemmaRef="bd:520124">fráveru</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">ásetingin</w>
+            <w lemma="nýggjur" msd="APSFSN" join="right" lemmaRef="bd:563018">nýggj</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="barsilsfarloyvi" msd="SNSDar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDAr" join="right" lemmaRef="bd:526495">ásetingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="starvsaldur" msd="SMSAar">starvsaldur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="setan" msd="SFSAAr" join="right" lemmaRef="bd:535281">setanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="lønaraldur" msd="SMSNar" join="right">lønaraldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lønaraldur" msd="SMSNar">lønaraldur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="uppsagnarfreist" msd="SFSDar" lemmaRef="bd:536507">uppsagnarfreist</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="17" msd="NOgnc">17</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setur</w>
+            <w lemma="bann" msd="SNSAar" lemmaRef="bd:528476">bann</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="starvsfólk" msd="SNPDar" lemmaRef="bd:517063">starvsfólki</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="grundgeving" msd="SFSNAr" lemmaRef="bd:524987">grundgevingin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilsfarloyvi" msd="SNSAar" join="right" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="barsilsfarloyvi" msd="SNSDar" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDAr" lemmaRef="bd:534719">løgtingslógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="foreldrafrávera" msd="SFSAar" join="right">foreldrafráveru</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samur" msd="PIFpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="áseting" msd="SFSNar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="javnstøða" msd="SFSAar" join="right" lemmaRef="bd:520718">javnstøðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="javnstøðulóg" msd="SFSDAr" lemmaRef="bd:534401">javnstøðulógini</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">ásetingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørjir</w>
+            <w lemma="tilburður" msd="SMPNar" lemmaRef="bd:566275">tilburðir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="útgjaldast" msd="VIMtnp" join="right">útgjaldast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skyld" msd="SFPDar" lemmaRef="bd:535977">skyldum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hin" msd="PDFpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grund" msd="SFPNAr" lemmaRef="bd:534139">Grundirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="viðgonga" msd="SFSNar">viðgonga</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="graviditetur" msd="SFPNar" join="both" lemmaRef="bd:531223">graviditetur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barnsburður" msd="SMSNar" lemmaRef="bd:566300">barnsburður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSNar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="dagpeningalóg" msd="SFSDar" lemmaRef="bd:533705">dagpeningalóg</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="dagpeningur" msd="SMSNar" join="right">dagpeningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="sjúka" msd="SFSAar" lemmaRef="bd:522702">sjúku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skaði" msd="SMSAar" join="right" lemmaRef="bd:513921">skaða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="sáttmáli" msd="SMPDAr" lemmaRef="bd:513991">sáttmálunum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="almennur" msd="APWMSD" lemmaRef="bd:561652">almenna</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="rindað" msd="LSFSN">rindað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frávera" msd="SFSAar" lemmaRef="bd:520124">fráveru</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðgonga" msd="SFSDar" join="right">viðgongu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barnsburður" msd="SMSDar" lemmaRef="bd:566300">barnsburði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ættleiðing" msd="SFSDar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skylda" msd="SFPNar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hin" msd="PDFpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <w lemma="knýta" msd="LSNPN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSFSD" lemmaRef="bd:554392">sjálvstøðugari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="barsilspeningur" msd="SMSNar">Barsilspeningur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="endurrinda" msd="VIAtnp" lemmaRef="bd:549459">endurrinda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkutap" msd="SNSAar" join="right">inntøkutap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barnsburður" msd="SMSDar" join="right" lemmaRef="bd:566300">barnsburði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">Avgerandi</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útgjaldast" msd="VIMtnp">útgjaldast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gjalda" msd="VIMtnp" lemmaRef="bd:576419">gjaldast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skipan" msd="SFSAAr" join="right" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inntøka" msd="SFPNAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="missa" msd="LSFPN" join="right" lemmaRef="bd:553983">mistar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barnsburður" msd="SMSDar" lemmaRef="bd:566300">barnsburði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v.ø.o." msd="TS" join="right">v.ø.o.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tryggja" msd="LSFPN" join="right" lemmaRef="bd:549740">tryggjaðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">Inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="missa" msd="LSFPN" join="right" lemmaRef="bd:553983">mistar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barnsburður" msd="SMSDar" join="right" lemmaRef="bd:566300">barnsburði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lønarinntøka" msd="SFPNar" lemmaRef="bd:521417">lønarinntøkur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSNSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnuvirksemi" msd="SNSDar" join="right">vinnuvirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">Undir</w>
+            <w lemma="viðgerð" msd="SFSDAr" lemmaRef="bd:536643">viðgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnumálastýri" msd="SNSDAP">Vinnumálastýrinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="lønarinntøka" msd="SFSAAr" lemmaRef="bd:521417">lønarinntøkuna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="a-inntøka" msd="SNSAAr" lemmaRef="bd:518974">A-inntøkuna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSAar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="viðgera" msd="LSMSN" join="right" lemmaRef="bd:575715">viðgjørdur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" join="right" lemmaRef="bd:561729">mett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stórur" msd="APSMPN" lemmaRef="bd:578418">stórir</w>
+            <w lemma="umsitingarligur" msd="APSMPN" lemmaRef="bd:556658">umsitingarligir</w>
+            <w lemma="fyrimunur" msd="SMPNar" lemmaRef="bd:565770">fyrimunir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="A-inntøka" msd="SFSAAr" lemmaRef="bd:518974">A-inntøkuna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSAar" join="right" lemmaRef="bd:535530">grundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="lønarinntøka" msd="SFSAAr" join="right" lemmaRef="bd:521417">lønarinntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="mettur" msd="LSNSN" join="right" lemmaRef="bd:561729">mett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="vansi" msd="SMPNar" join="right" lemmaRef="bd:548329">vansar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="standa" msd="VIMtnp" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="A-inntøka" msd="SFSNar" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="frammanfyri" msd="DGd" lemmaRef="bd:587248">frammanfyri</w>
+            <w lemma="nevna" msd="LWMSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skyld" msd="SFPDar" lemmaRef="bd:535977">skyldum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="greiða" msd="VIMtnp" join="right" lemmaRef="bd:553662">greiðast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ávísur" msd="LSFPN" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="A-inntøka" msd="TS" join="right" lemmaRef="bd:518974">A-inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="undantikin" msd="LSFPN" lemmaRef="bd:581415">undantiknar</w>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøkunum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skylda" msd="SFPNar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="knýta" msd="VIMtnp" lemmaRef="bd:553612">knýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="a-inntøka" msd="SNSNar" join="right" lemmaRef="bd:518974">A-inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="tryggja" msd="LSFPN" lemmaRef="bd:549740">tryggjaðar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="18" msd="NOgnc">18</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="heimild" msd="SFPNAr" lemmaRef="bd:534215">Heimildirnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsstýrismaður" msd="SMSAAr" join="right">landsstýrismannin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="heimild" msd="SFPNar" lemmaRef="bd:534215">heimildir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="regla" msd="SFPAar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="samskipa" msd="VIAtnp" lemmaRef="bd:551239">samskipa</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPAar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNPDar" lemmaRef="bd:527776">londum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samur" msd="PINpPA" lemmaRef="bd:562852">somu</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kvinna" msd="SFSNar" lemmaRef="bd:521081">kvinna</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="løta" msd="SFSDar" join="right" lemmaRef="bd:521422">løtu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPNar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="lækni" msd="SMSNar" lemmaRef="bd:513810">lækni</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ráðiligur" msd="APSNSN" join="right" lemmaRef="bd:556438">ráðiligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">kvinnan</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="arbeiða" msd="VIAtnp" join="right" lemmaRef="bd:553638">arbeiða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vandi" msd="SMSNar" lemmaRef="bd:569357">vandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ferð" msd="SFSDar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fostur" msd="SNPAar" join="right" lemmaRef="bd:529373">fostur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="kortini" msd="DNd" lemmaRef="bd:587341">kortini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="løta" msd="SFSDar" join="right" lemmaRef="bd:521422">løtu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="vika" msd="SFPNar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">Aftaná</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="rindaður" msd="LSMSN">rindaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mamma" msd="SFSNAr" lemmaRef="bd:521461">Mamman</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="pápi" msd="SMSNAr" lemmaRef="bd:513796">Pápin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="liggja" msd="VIAtnp" lemmaRef="bd:576388">liggja</w>
+            <w lemma="innanfyri" msd="DGd" lemmaRef="bd:587316">innanfyri</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="fyrri" msd="ASWFPA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="foreldur" msd="SNPNAr" lemmaRef="bd:529372">Foreldrini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">harumframt</w>
+            <w lemma="avtala" msd="VIAtnp" join="right" lemmaRef="bd:550274">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mamma" msd="SFSAAr" join="right" lemmaRef="bd:521461">mammuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="pápi" msd="SMSNAr" lemmaRef="bd:513796">pápin</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="aftáná" msd="DNd">aftáná</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="vika" msd="SFSAar" lemmaRef="bd:524049">viku</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">Hava</w>
+            <w lemma="foreldur" msd="SNPNAr" lemmaRef="bd:529372">foreldrini</w>
+            <w lemma="einki" msd="DNd" lemmaRef="bd:587886">einki</w>
+            <w lemma="avtala" msd="VUAtnp" join="right" lemmaRef="bd:550274">avtalað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="pápi" msd="SMSNAr" lemmaRef="bd:513796">pápin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="barsilpeningur" msd="SMSAar" join="right">barsilpening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="semja" msd="VIMtnp" lemmaRef="bd:554160">semjast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="mamma" msd="SFSNAr" join="right" lemmaRef="bd:521461">mamman</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAAr" join="right">barsilspeningin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="pápi" msd="SMSDAr" lemmaRef="bd:513796">pápanum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="innanfyri" msd="DGd" lemmaRef="bd:587316">innanfyri</w>
+            <w lemma="fyrri" msd="ASWFPA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sjálvstøðugur" msd="APSMSN" lemmaRef="bd:554392">sjálvstøðugur</w>
+            <w lemma="rættur" msd="SMSNar" lemmaRef="bd:566096">rættur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="pápi" msd="SMSDAr" join="right" lemmaRef="bd:513796">pápanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyritreyt" msd="SFSNAr" lemmaRef="bd:534038">Fyritreytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættur" msd="SMSDAr" lemmaRef="bd:566096">rættinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="maður" msd="SMPDar" lemmaRef="bd:567706">monnum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gifta" msd="LSMSN" lemmaRef="bd:553797">giftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kvinna" msd="SFSDar" join="right" lemmaRef="bd:521081">kvinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="føða" msd="VUAtnp" lemmaRef="bd:518955">føtt</w>
+            <w lemma="barn" msd="SNSAar" join="right" lemmaRef="bd:518913">barn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="viðurkenna" msd="VUAtnp" lemmaRef="bd:553881">viðurkent</w>
+            <w lemma="faðirskapur" msd="SMSAAr" join="right" lemmaRef="bd:565921">faðirskapin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="døma" msd="LSMSN" lemmaRef="bd:553312">dømdur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="faðir" msd="SMSNar" lemmaRef="bd:529162">faðir</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="barn" msd="SNSDAr" join="right" lemmaRef="bd:518913">barninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ættleiðingarforeldur" msd="SNPNAr">ættleiðingarforeldrini</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barn" msd="SNSDAr" lemmaRef="bd:518913">barninum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" join="right" lemmaRef="bd:528102">útlandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="móttøka" msd="SFSNAr" lemmaRef="bd:521723">móttøkan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barn" msd="SNSDAr" lemmaRef="bd:518913">barninum</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="løta" msd="SFSDar" join="right" lemmaRef="bd:521422">løtu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="barn" msd="SNSNAr" lemmaRef="bd:518913">barnið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="foreldur" msd="SNPDAr" join="right" lemmaRef="bd:529372">foreldrunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="grund" msd="SFSNAr" lemmaRef="bd:534139">Grundin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðskrav" msd="SNSNar">arbeiðskrav</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSNSN" join="right" lemmaRef="bd:518954">sett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuligur" msd="APSFPD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="inntøka" msd="SFPDar" join="right" lemmaRef="bd:520688">inntøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lønarinntøka" msd="SFPDar" lemmaRef="bd:521417">lønarinntøkum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="inntøka" msd="SFPDar" lemmaRef="bd:520688">inntøkum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSNSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnuvirksemi" msd="SNSDar" join="right">vinnuvirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="inntøka" msd="SFPNAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSFPN" lemmaRef="bd:552333">umfataðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøkugrundarlag" msd="SNSNar">inntøkugrundarlag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjald" msd="SNSDar" join="right" lemmaRef="bd:537098">útgjaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SFSAar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjald" msd="SNSDar" join="right" lemmaRef="bd:537098">útgjaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barnsburður" msd="SMSAAr" join="right" lemmaRef="bd:566300">barnsburðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eingin" msd="PIFpSA" lemmaRef="bd:587901">onga</w>
+            <w lemma="vinnuinntøka" msd="SFSAar">vinnuinntøku</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" join="right" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSMSN" join="right" lemmaRef="bd:553565">veittur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vanligur" msd="APSFPN" lemmaRef="bd:556584">vanligar</w>
+            <w lemma="endurgjaldsrættarligar" msd="APSFPN">endurgjaldsrættarligar</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skjóta" msd="LSNSN" lemmaRef="bd:575851">skotið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="regulering" msd="SFSAar">regulering</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp" join="right">rindast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="áseting" msd="SFSAAr" lemmaRef="bd:526495">ásetingina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="dagpeningalóg" msd="SFSDar" join="right" lemmaRef="bd:533705">dagpeningalóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skjóta" msd="LSFSN" lemmaRef="bd:575851">skotin</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="fáur" msd="APSNPN" lemmaRef="bd:564415">fá</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjørligur" msd="APSNSN" lemmaRef="bd:556767">gjørligt</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="detta" msd="VIAtnp" lemmaRef="bd:575963">detta</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="skipan" msd="SFSAar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilsskipan" msd="SFSAar" join="right">barsilsskipan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="SFSAAr">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="19" msd="NOgnc">19</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útroknast" msd="VIMtnp" join="right">útroknast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skjóta" msd="LSNSN" lemmaRef="bd:575851">Skotið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaðar</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útrokningargrundarlag" msd="SNSAar" join="right">útrokningargrundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="møguleiki" msd="SMSDar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="stuttur" msd="ACSNSA" lemmaRef="bd:562083">styttri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="miðal" msd="APSFSN" lemmaRef="bd:516126">miðal</w>
+            <w lemma="mánaðarligur" msd="APWFSN" lemmaRef="bd:556708">mánaðarliga</w>
+            <w lemma="A-inntøka" msd="TS" join="right" lemmaRef="bd:518974">A-inntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="móttaka" msd="VUAtnp" lemmaRef="bd:576121">móttikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" join="right" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">grundarlagið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFSDar" lemmaRef="bd:526596">útrokningi</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSFSN" lemmaRef="bd:578418">stór</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útgjaldast" msd="VIMtnp">útgjaldast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="barsilspeningur" msd="SMSDar" join="right">barsilspeningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="stuttur" msd="ACSNSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="tíðarskeið" msd="SNSNar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="miðal" msd="APSFSN" lemmaRef="bd:516126">miðal</w>
+            <w lemma="A-inntøka" msd="SFSNar" lemmaRef="bd:518974">A-inntøkan</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="stuttur" msd="ACWNSA" lemmaRef="bd:562083">styttra</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="dagpeningalóg" msd="SFSAar" lemmaRef="bd:533705">dagpeningalóg</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útrokningargrundarlag" msd="SNSNar" join="right">útrokningargrundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="seinur" msd="ASWFPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="frávera" msd="SFSDAr" join="right" lemmaRef="bd:520124">fráveruni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">Mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="yvirhøvur" msd="DNd" lemmaRef="bd:571727">yvirhøvur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMSGar" lemmaRef="bd:566206">mánaðar</w>
+            <w lemma="tíðarskeið" msd="SNSNar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="umboðandi" msd="Adegnc" lemmaRef="bd:563880">umboðandi</w>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fata" msd="VIAtnp" lemmaRef="bd:552335">fata</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mangur" msd="ASSNPA" lemmaRef="bd:564189">flest</w>
+            <w lemma="møguligur" msd="APSNPA" lemmaRef="bd:557122">møgulig</w>
+            <w lemma="føri" msd="SNPAar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="óheppin" msd="APSFPD" lemmaRef="bd:561420">óhepnum</w>
+            <w lemma="avleiðing" msd="SFPDar" join="right" lemmaRef="bd:524472">avleiðingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="atlit" msd="SNPNar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="tað" msd="PPN3PA" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nettupp" msd="DNd" lemmaRef="bd:587665">nettupp</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSAAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skjóta" msd="LSNSN" lemmaRef="bd:575851">Skotið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="stuttur" msd="ACWNSA" lemmaRef="bd:562083">styttra</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tørvur" msd="SMSNar" lemmaRef="bd:531911">tørvur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="umsitingarligur" msd="APWFPD" lemmaRef="bd:556658">umsitingarligu</w>
+            <w lemma="roynd" msd="SFPDAr" join="right" lemmaRef="bd:535147">royndunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" join="right" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Útrokningartíðarskeið" msd="SNSNAr">Útrokningartíðarskeiðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mamma" msd="SFSNAr" lemmaRef="bd:521461">mamman</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="pápi" msd="SMSNAr" lemmaRef="bd:513796">pápin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roynd" msd="SFPDar" lemmaRef="bd:535147">royndum</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="viðgonga" msd="SFSAar" join="right">viðgongu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mamma" msd="SFSNAr" lemmaRef="bd:521461">Mamman</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="vanligur" msd="APSFPD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="umstøður" msd="SFPDar" lemmaRef="bd:569238">umstøðum</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="áðrenn" msd="DNd" join="right" lemmaRef="bd:577218">áðrenn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="heilsuvandi" msd="Adegnc">heilsuvandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fostur" msd="SNSAar" lemmaRef="bd:529373">fostur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="arbeiða" msd="VIAtnp" join="right" lemmaRef="bd:553638">arbeiða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="læknaváttan" msd="SFSNar" lemmaRef="bd:534683">læknaváttan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="áðrenn" msd="DNd" join="right" lemmaRef="bd:577218">áðrenn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Útrokningartíðarskeið" msd="SNSNAr">Útrokningartíðarskeiðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="foreldur" msd="SNPNAr" lemmaRef="bd:529372">foreldrini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roynd" msd="SFPDar" lemmaRef="bd:535147">royndum</w>
+            <w lemma="fyrri" msd="ASWFSA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="ferð" msd="SFSAar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="fara" msd="VNAAP3" lemmaRef="bd:576051">fóru</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="frávera" msd="SFSNAr" lemmaRef="bd:520124">fráveran</w>
+            <w lemma="innanfyri" msd="DGd" lemmaRef="bd:587316">innanfyri</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="13" msd="NOgnc" join="both">13</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="tíðarskeið" msd="SNPDar" join="right" lemmaRef="bd:571071">tíðarskeiðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tap" msd="SNSDAr" join="right" lemmaRef="bd:577069">tapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rinda" msd="VIAtnp" join="right">rinda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="rindað" msd="LSNSN">rindað</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="35.000" msd="NOgnc">35.000</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mánaður" msd="SMSAAr" join="right" lemmaRef="bd:566206">mánaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="dagpeningalóg" msd="SFSDar" lemmaRef="bd:533705">dagpeningalóg</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ASWFSN" lemmaRef="bd:555859">hægsta</w>
+            <w lemma="dagpeningaupphædd" msd="SFSNar">dagpeningaupphædd</w>
+            <w lemma="80" msd="NOgnc" join="right">80</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="arbeiðaraløn" msd="SFSDar" join="right" lemmaRef="bd:533468">arbeiðaraløn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSMSN" lemmaRef="bd:578418">stórur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kostnaður" msd="SMSDAr" lemmaRef="bd:566179">kostnaðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barnsburður" msd="SMSDar" lemmaRef="bd:566300">barnsburði</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rindaður" msd="LSMSN">rindaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="almennur" msd="APWNSD" join="right" lemmaRef="bd:561652">almenna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="munandi" msd="Adegnc" lemmaRef="bd:563842">munandi</w>
+            <w lemma="broyting" msd="SFPAar" join="right" lemmaRef="bd:524586">broytingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tað" msd="PPN3PA" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="mangur" msd="ASWNPA" lemmaRef="bd:564189">flestu</w>
+            <w lemma="fullur" msd="APSNSA" lemmaRef="bd:562108">fult</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSAAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="støða" msd="SFSAar" join="right" lemmaRef="bd:523272">støðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="avleiðing" msd="SFSNAr" lemmaRef="bd:524472">avleiðingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="frávera" msd="SFSDar" lemmaRef="bd:520124">fráveru</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="barsil" msd="SMSAar" lemmaRef="bd:567285">barsil</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="mangur" msd="ASWNPA" lemmaRef="bd:564189">flestu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="inntøkuskerjing" msd="SFSNar" join="right">inntøkuskerjing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="dúva" msd="VIAtnp" lemmaRef="bd:552877">dúva</w>
+            <w lemma="uppá" msd="DNd" join="right" lemmaRef="bd:587540">uppá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nógvur" msd="ASWFSN" lemmaRef="bd:578409">mesta</w>
+            <w lemma="dagpeningaupphædd" msd="SFSNar">dagpeningaupphædd</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="80" msd="NOgnc" join="right">80</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="arbeiðaraløn" msd="SFSDar" join="right" lemmaRef="bd:533468">arbeiðaraløn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="støða" msd="SFSNAr" lemmaRef="bd:523272">støðan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="óbroyttur" msd="APSFSN" join="right" lemmaRef="bd:561998">óbroytt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="SFSAAr">§</w>
+            <w lemma="14" msd="NOgnc">14</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="20" msd="NOgnc">20</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">Tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="umsókn" msd="SFSAar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="neyðugur" msd="APSFPD" lemmaRef="bd:554382">neyðugum</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skjalprógv" msd="SNPDar" join="right">skjalprógvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TT">Stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyrning" msd="SFSNar" join="right" lemmaRef="bd:524921">fyrningar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="passivitetsregla" msd="SFSNar">passivitetsregla</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="innanfyri" msd="DGd" lemmaRef="bd:587316">innanfyri</w>
+            <w lemma="áseta" msd="LWFSA" lemmaRef="bd:576366">ásettu</w>
+            <w lemma="freisitina" msd="SFSAAr" join="right">freisitina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIFpPA" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="umsøkjari" msd="SMSNAr" lemmaRef="bd:548244">umsøkjarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIAtnp" join="right" lemmaRef="bd:576191">lata</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="váttan" msd="SFPAar" lemmaRef="bd:536666">váttanir</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" join="right" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ættleiðing" msd="SFSAar" join="right" lemmaRef="bd:526512">ættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="útgoldið" msd="VUAtnp">útgoldið</w>
+            <w lemma="barsilspeningur" msd="SMSAAr" join="right">barsilspeningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rættindahavarin" msd="SMSNAr">rættindahavarin</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">Kravið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="leiða" msd="LSNSN" lemmaRef="bd:553641">leitt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNSDAr" lemmaRef="bd:537766">kravinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMSDAr" join="right" lemmaRef="bd:546478">løntakaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="stórur" msd="ACSFSA" lemmaRef="bd:578418">størri</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="útgoldna" msd="LSFSA" join="right">útgoldna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roynd" msd="SFPDar" lemmaRef="bd:535147">royndum</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="løntakari" msd="SMSDAr" lemmaRef="bd:546478">løntakaranum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="farloyvistíð" msd="SFSDAr" join="right">farloyvistíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="stórur" msd="ACSFSA" lemmaRef="bd:578418">størri</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="løntakari" msd="SMSNAr" lemmaRef="bd:546478">løntakarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" join="right" lemmaRef="bd:526495">ásetingunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="løntakari" msd="SMSDAr" lemmaRef="bd:546478">løntakaranum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="rindað" msd="LSFSN">rindað</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fráverutíð" msd="SFSDAr" join="right">fráverutíðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barsilspeningur" msd="SMSNAr">barsilspeningurin</w>
+            <w lemma="røkka" msd="VNAPS3" join="right" lemmaRef="bd:575981">røkkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rindað" msd="LSNSN">rindað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <w lemma="dokumentera" msd="LWFPA" lemmaRef="bd:551730">dokumenteraðu</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rindaðar" msd="LSFPA">rindaðar</w>
+            <w lemma="a-inntøka" msd="SNSAar" join="right" lemmaRef="bd:518974">A-inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frítíðarløn" msd="SFSAar" lemmaRef="bd:534016">frítíðarløn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frítíðarískoyti" msd="SNPAar" join="right">frítíðarískoyti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" join="right" lemmaRef="bd:534538">kunngerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mótrokna" msd="VIMtnp" lemmaRef="bd:550962">mótroknast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagpeningaupphædd" msd="SFSDAr">dagpeningaupphæddini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="regluligur" msd="APSFPD" lemmaRef="bd:557154">regluligum</w>
+            <w lemma="útgjalding" msd="SFPDar" join="right" lemmaRef="bd:526578">útgjaldingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">almenn</w>
+            <w lemma="hjálp" msd="SFSNar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="undantikin" msd="LSFSN" join="right" lemmaRef="bd:581415">undantikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="lønarinntøka" msd="SFPAar" join="right" lemmaRef="bd:521417">lønarinntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vanligur" msd="APWFSA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="arbeiðsinntøka" msd="SFSAAr" join="right">arbeiðsinntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" join="right" lemmaRef="bd:576399">hevur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umhugsa" msd="VIMtnp" lemmaRef="bd:550322">Umhugsast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" join="right" lemmaRef="bd:533705">dagpeningalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="áseta" msd="VIMtnp" lemmaRef="bd:576366">ásetast</w>
+            <w lemma="smbrt" msd="TS" join="right">smbrt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">Reglan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="greiða" msd="DNd" join="right" lemmaRef="bd:553662">greitt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lógbundin" msd="APSFSN" lemmaRef="bd:581073">lógbundin</w>
+            <w lemma="landskassaútreiðsla" msd="SFSNar" join="right">landskassaútreiðsla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="innihalda" msd="VNAPS3" lemmaRef="bd:576150">inniheldur</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjaldsskyldugur" msd="APSMSN">gjaldsskyldugur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skipan" msd="SFSAAr" join="right" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Inngjaldskyldug" msd="APSNPN">Inngjaldskyldug</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="67" msd="NOgnc">67</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="móttaka" msd="VNAPP3" lemmaRef="bd:576121">móttaka</w>
+            <w lemma="A-inntøka" msd="SFSAar" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="A-inntøka" msd="SFSAar" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjaldskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554318">gjaldskyldugur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="knýta" msd="LSNSN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DNd" join="right" lemmaRef="bd:530644">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="móttaka" msd="VNAPS3" lemmaRef="bd:576121">móttekur</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="innkrevjing" msd="SFSNAr" lemmaRef="bd:525119">innkrevjingin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="A-skattaskipan" msd="SFSAAr" join="right">A-skattaskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="SFSAAr">§</w>
+            <w lemma="18" msd="NOgnc">18</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="21" msd="NOgnc">21</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="inntøka" msd="SFPDar" lemmaRef="bd:520688">inntøkum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="gjaldskyldugur" msd="APWFPD" lemmaRef="bd:554318">gjaldskyldugu</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" join="right" lemmaRef="bd:550959">roknað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">Gjald</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">kravt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="A-inntøka" msd="SFPDar" join="right" lemmaRef="bd:518974">A-inntøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="undantikin" msd="LSFPN" lemmaRef="bd:581415">undantiknar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áseting" msd="SFSDAr" join="right" lemmaRef="bd:526495">ásetingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="útrokningargrundarlag" msd="SNSDAr">útrokningargrundarlagnum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjald" msd="SNSAar" join="right" lemmaRef="bd:537098">útgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" join="right" lemmaRef="bd:517513">uppskotinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="áseting" msd="SFSAAr" join="right" lemmaRef="bd:526495">ásetingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rindað" msd="LSNSN">rindað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útgjald" msd="SNSAar" join="right" lemmaRef="bd:537098">útgjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gjaldskyldugur" msd="APSNPN" join="right" lemmaRef="bd:554318">gjaldskyldug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjaldsgrundarlag" msd="SNSDAr">gjaldsgrundarlagnum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="APWFPA" lemmaRef="bd:561652">almennu</w>
+            <w lemma="viðmerking" msd="SFPAAr" lemmaRef="bd:526425">viðmerkingarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fíggarligu" msd="APWFPA">fíggarligu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsitingarligur" msd="APWFPA" lemmaRef="bd:556658">umsitingarligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" lemmaRef="bd:524472">avleiðingarnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppskot" msd="SNSDAr" join="right" lemmaRef="bd:517513">uppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="omanfyri" msd="DNd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðmerking" msd="SFPDAr" lemmaRef="bd:526425">viðmerkingunum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skylda" msd="SFPNar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="knýta" msd="LSNPN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="a-inntøka" msd="SNSDar" lemmaRef="bd:518974">A-inntøkum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFPDar" lemmaRef="bd:520688">inntøkum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSFSD" lemmaRef="bd:554392">sjálvstøðugari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tað" msd="PPN3PA" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="A" msd="SFSAar" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">skipanin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="tvungin" msd="LSFSN" join="right">tvungin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="skylda" msd="SFPAar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="rættindi" msd="SNPAar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSNPN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSFSD" lemmaRef="bd:554392">sjálvstøðugari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">skipanin</w>
+            <w lemma="sjálvboðin" msd="APSFSN" join="right" lemmaRef="bd:562709">sjálvboðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Inntøkuviðurskifti" msd="SNPNAr">Inntøkuviðurskiftini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPN3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="mikið" msd="DNd" lemmaRef="bd:586969">mikið</w>
+            <w lemma="ymiskur" msd="APSNPN" lemmaRef="bd:558120">ymisk</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="lønarinntøka" msd="SFPAar" join="right" lemmaRef="bd:521417">lønarinntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samur" msd="PIFpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="arbeiðskrav" msd="SNSDar" join="right">arbeiðskravi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útrokningargrundarlag" msd="SNSDar">útrokningargrundarlagi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjald" msd="SNSDar" lemmaRef="bd:537098">útgjaldi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inngjald" msd="SNSDar" lemmaRef="bd:537726">inngjaldi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDMpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="báðir" msd="PIMpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="inntøkubólkar" msd="SMPAar" join="right">inntøkubólkar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skjóta" msd="LSNSN" lemmaRef="bd:575851">skotið</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" join="right" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="líkur" msd="APSFPN" lemmaRef="bd:555418">líkar</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr" join="right">landsstýrismaðurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útrokning" msd="SFSAar" join="right" lemmaRef="bd:526596">útrokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgreiðsla" msd="SFSAar" lemmaRef="bd:519125">avgreiðslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útgjaldsupphædd" msd="SFPDar">útgjaldsupphæddum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsfólkayvirlit" msd="SNSDAP" join="right" lemmaRef="bd:584727">Landsfólkayvirlitinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="almannastova" msd="SFSDAP" lemmaRef="bd:519032">Almannastovuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fakfelag" msd="SNPDar" lemmaRef="bd:535490">fakfeløgum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsgevari" msd="SMPDar" join="right" lemmaRef="bd:513801">arbeiðsgevarum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="greiður" msd="APSFSA" lemmaRef="bd:563327">greiða</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sivilrættarligu" msd="APWFPA">sivilrættarligu</w>
+            <w lemma="fylgja" msd="SFPAAr" lemmaRef="bd:520150">fylgjurnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skeivur" msd="APSFPA" lemmaRef="bd:555130">skeivar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">Hava</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="orsøk" msd="SFSNar">orsøk</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNar" lemmaRef="bd:540811">peningur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSMSN" join="right">útgoldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMSN" lemmaRef="bd:554166">kravdur</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættaravgerð" msd="SFSDar" join="right">rættaravgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="23" msd="NOgnc">23</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="greiður" msd="APSFSA" lemmaRef="bd:563327">greiða</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="krav" msd="SNPAar" join="right" lemmaRef="bd:537766">krøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="útlit" msd="SNPNar" lemmaRef="bd:517864">útlit</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="peningur" msd="SMSAAr" lemmaRef="bd:540811">peningin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skuldari" msd="SMSDAr" join="right" lemmaRef="bd:547535">skuldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="sáttmáli" msd="SMSAar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="land" msd="SNPAar" lemmaRef="bd:527776">lond</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <w lemma="regulera" msd="VNAPP3" join="right" lemmaRef="bd:551516">regulera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDAr" lemmaRef="bd:527997">sambandinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="víkja" msd="VIAtnp" lemmaRef="bd:575833">víkja</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="22" msd="NOgnc">22</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="norðurlendskur" msd="APSNSD" lemmaRef="bd:557691">norðurlendskum</w>
+            <w lemma="høpi" msd="SNSDar" lemmaRef="bd:572372">høpi</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="regulera" msd="LSNPN" lemmaRef="bd:551516">regulerað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="konventión" msd="SFSDar" lemmaRef="bd:577652">konventión</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hin" msd="PDNpPA" lemmaRef="bd:513757">hini</w>
+            <w lemma="norðurland" msd="SNPAAr" join="right">norðurlondini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="danmark" msd="SFSAaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="galda" msd="VNAPP3" join="right" lemmaRef="bd:576418">galda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">Ætlanin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="umsiting" msd="SFSAAr" lemmaRef="bd:526270">umsitingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ALS" msd="SgncaP" join="right">ALS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="APWFPA" lemmaRef="bd:561652">almennu</w>
+            <w lemma="viðmerking" msd="SFPAAr" join="right" lemmaRef="bd:526425">viðmerkingarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="SFSAar">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="revsiábyrgd" msd="SFSNar" lemmaRef="bd:535116">revsiábyrgd</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="áleggja" msd="LSFSN" join="right" lemmaRef="bd:576273">áløgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="løgfrøðiligur" msd="APSMPD" lemmaRef="bd:556464">løgfrøðiligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="kommuna" msd="SFPDar" join="right" lemmaRef="bd:520934">kommunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="statur" msd="SMSDAr" join="right" lemmaRef="bd:531797">statinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">Ætlanin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="útgoldið" msd="VUAtnp">útgoldið</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" join="right" lemmaRef="bd:533705">dagpeningalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="útgoldið" msd="VUAtnp">útgoldið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjálagdur" msd="APSNPN" lemmaRef="bd:561239">Hjáløgd</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="innkomin" msd="LSNPN" lemmaRef="bd:581660">innkomin</w>
+            <w lemma="ummæli" msd="SNPNar" lemmaRef="bd:573147">ummæli</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnunevnd" msd="SFSAAr" join="right" lemmaRef="bd:536622">vinnunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="leggja" msd="VNAAS3" lemmaRef="bd:518970">legði</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="soljóðandi" msd="Adegnc" lemmaRef="bd:564121">soljóðandi</w>
+            <w lemma="á" msd="SNSAar" lemmaRef="bd:543790">Á</w>
+            <w lemma="l" msd="SNSAar">l</w>
+            <w lemma="i" msd="SNSDar">i</w>
+            <w lemma="t" msd="SNSAar">t</w>
+            <w lemma="landsstýri" msd="SNSNAP" lemmaRef="bd:585678">Landsstýrið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="leggja" msd="VUAtnp" lemmaRef="bd:518970">lagt</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="21." msd="NOgnc">21.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2000" msd="NOgnc" join="right">2000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="19." msd="NOgnc">19.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="vinnunevnd" msd="SFSDAr" join="right" lemmaRef="bd:536622">vinnunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="viðgera" msd="VUAtnp" lemmaRef="bd:575715">viðgjørt</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fundur" msd="SMPDar" lemmaRef="bd:565701">fundum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="25." msd="NOgnc">25.</w>
+            <w lemma="januar" msd="SMSAar" join="right" lemmaRef="bd:530645">januar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="22." msd="NOgnc">22.</w>
+            <w lemma="februar" msd="SMSAar" join="right" lemmaRef="bd:530646">februar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="19." msd="NOgnc">19.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">Undir</w>
+            <w lemma="viðgerð" msd="SFSDAr" lemmaRef="bd:536643">viðgerðini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fundur" msd="SMSAar" lemmaRef="bd:565701">fund</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umboð" msd="SNPAar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="starvsmannafelag" msd="SNSAAP" join="right" lemmaRef="bd:535742">Starvsmannafelagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="arbeiðarafelag" msd="SNSAaP" join="right" lemmaRef="bd:535423">Arbeiðarafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="pedagogfelag" msd="SNSAaP" join="right">Pedagogfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="Arbeiðsgevarafelag" msd="SNSAaP" join="right">Arbeiðsgevarafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Arbeiðsloysisskipanina" msd="SFSAAP">Arbeiðsloysisskipanina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="landsstýrismaður" msd="SMSAAr">landsstýrismannin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnumál" msd="SNPDar" join="right" lemmaRef="bd:517653">vinnumálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="skriv" msd="SNSAar" lemmaRef="bd:516857">skriv</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðmerking" msd="SFPDar" lemmaRef="bd:526425">viðmerkingum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="uppskot" msd="SNSAAr" lemmaRef="bd:517513">uppskotið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="Arbeiðsgevarafelag" msd="SNSDaP" join="right">Arbeiðsgevarafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="LSMSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsloysisskipan" msd="SFSDAP" join="right">Arbeiðsloysisskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="LSMSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="12." msd="NOgnc">12.</w>
+            <w lemma="februar" msd="SMSAar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">Frá</w>
+            <w lemma="vinnumálastýri" msd="SNSDAP">Vinnumálastýrinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="skjal" msd="SNPAar" join="right" lemmaRef="bd:537265">skjøl</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ummæli" msd="SNPAAr" join="right" lemmaRef="bd:573147">ummælini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="Vinnumálastýrið" msd="SNSNAP">Vinnumálastýrið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="uppskot" msd="SNSNAr" lemmaRef="bd:517513">uppskotið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hoyring" msd="SFSGar" join="right" lemmaRef="bd:525056">hoyringar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avrit" msd="SNSNar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="notat" msd="SNSDar" lemmaRef="bd:516282">notati</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fíggjarmálastýri" msd="SNSDAP" join="right">fíggjarmálastýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="LSNSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2000" msd="NOgnc" join="right">2000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="almennur" msd="APWMSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="barnsburðargrunnur" msd="SMSAAr" join="right">barnsburðargrunnin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avrit" msd="SNSNar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættleiðing" msd="SFSDar" join="right" lemmaRef="bd:525706">rættleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="LSNSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="Fíggjarmálastýrið" msd="SNSNAP">Fíggjarmálastýrið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="senda" msd="VUAtnp" lemmaRef="bd:553766">sent</w>
+            <w lemma="vinnumálastýri" msd="SNSDAP">Vinnumálastýrinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="7-mannabólkur" msd="NOgnc" join="right">7-mannabólkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skitsa" msd="SFSAar" lemmaRef="bd:522775">skitsu</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="fíggjarligur" msd="APWNPA" lemmaRef="bd:556661">fíggjarligu</w>
+            <w lemma="viðurskifti" msd="SNPAAr" join="right" lemmaRef="bd:573245">viðurskiftini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="skylda" msd="SFPAar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsgevari" msd="SMPDar" lemmaRef="bd:513801">arbeiðsgevarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" lemmaRef="bd:566300">barnsburð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grundarlag" msd="SNSDar" lemmaRef="bd:535530">grundarlagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýggjur" msd="APWFSD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="barsilsskipan" msd="SFSDAr" join="right">barsilsskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yvirlit" msd="SNSAar" join="right" lemmaRef="bd:517720">yvirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="LSNSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="9." msd="NOgnc">9.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="fyrisitingarligur" msd="APSFPA" lemmaRef="bd:556657">fyrisitingarligar</w>
+            <w lemma="áseting" msd="SFPAar" join="right" lemmaRef="bd:526495">ásetingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="23" msd="NOgnc">23</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="uppskot" msd="SNSAAr" lemmaRef="bd:517513">uppskotið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løgtingslóg" msd="SFSAar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilsskipan" msd="SFSAar" join="right">barsilsskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skriv" msd="SNSNar" join="right" lemmaRef="bd:516857">skriv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="LSNSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="februar" msd="SMSAar" join="right" lemmaRef="bd:530646">februar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="uppskot" msd="SNSDar" lemmaRef="bd:517513">uppskoti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ígildisáseting" msd="SFSDAr" join="right">ígildisásetingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skriv" msd="SNSNar" lemmaRef="bd:516857">skriv</w>
+            <w lemma="dagfesta" msd="LSNSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="21." msd="NOgnc">21.</w>
+            <w lemma="februar" msd="SMSAar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðmerking" msd="SFPDar" lemmaRef="bd:526425">viðmerkingum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðmerking" msd="SFPAar" lemmaRef="bd:526425">viðmerkingar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsloysisskipan" msd="SFSDAP">Arbeiðsloysisskipanini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="uppskot" msd="SNSAAr" lemmaRef="bd:517513">uppskotið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="8)" msd="NOgnc">8)</w>
+            <w lemma="skriv" msd="SNSNar" lemmaRef="bd:516857">skriv</w>
+            <w lemma="dagfesta" msd="LSNSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðmerking" msd="SFPDar" lemmaRef="bd:526425">viðmerkingum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vinnunevnd" msd="SFSNAr" lemmaRef="bd:536622">vinnunevndin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="umhugsa" msd="VUAtnp" lemmaRef="bd:550322">umhugsa</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="uppskot" msd="SNSAAr" join="right" lemmaRef="bd:517513">uppskotið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðlagt" msd="LSNSN">viðlagt</w>
+            <w lemma="avrit" msd="SNSNar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skriv" msd="SNSDar" lemmaRef="bd:516857">skrivi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsloysisskipan" msd="SFSDAP" join="right">Arbeiðsloysisskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="LSNSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="13." msd="NOgnc">13.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="eftirløn" msd="SFPDar" join="right" lemmaRef="bd:533789">eftirlønum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnumál" msd="SNPDar" lemmaRef="bd:517653">vinnumálum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heittur" msd="VUAtnp" lemmaRef="bd:561788">heitt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nevnd" msd="SFSAAr" lemmaRef="bd:534912">nevndina</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="røð" msd="SFSAar" lemmaRef="bd:576753">røð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ASWNPD" lemmaRef="bd:564189">flestu</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tilmæli" msd="SNSDar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsloysisskipan" msd="SFSDAP" join="right">Arbeiðsloysisskipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="skjóta" msd="VIAtnp" lemmaRef="bd:575851">skjóta</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsloysisskipa" msd="SFSNAP">Arbeiðsloysisskipanin</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="mæltur" msd="VUAtnp" lemmaRef="bd:559478">mælt</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="útgjald" msd="SNSNAr" lemmaRef="bd:537098">útgjaldið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="býta" msd="VIMtnp" lemmaRef="bd:553607">býtast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stuttur" msd="ACSNPA" lemmaRef="bd:562083">styttri</w>
+            <w lemma="tíðarskeið" msd="SNPAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="tilvísing" msd="SFSDAr" lemmaRef="bd:526166">tilvísingini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heimild" msd="SFSDAr" lemmaRef="bd:534215">heimildini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="neyðugur" msd="APSNSN" join="right" lemmaRef="bd:554382">neyðugt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="forsætismálaráð" msd="SNSNAr" lemmaRef="bd:571166">Forsætismálaráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vísa" msd="VUAtnp" lemmaRef="bd:553515">víst</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bústaðarkrav" msd="SNSNAr">bústaðarkravið</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjald" msd="SNSAAr" lemmaRef="bd:537098">útgjaldið</w>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inngjald" msd="SNSAAr" lemmaRef="bd:537726">inngjaldið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skipan" msd="SFSAAr" join="right" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="viðførur" msd="VIAtnp" lemmaRef="bd:555092">viðføra</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="føroyingur" msd="SMPNar" lemmaRef="bd:539520">føroyingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dani" msd="SMPNar" lemmaRef="bd:576608">danir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSMPN" lemmaRef="bd:575715">viðgjørdir</w>
+            <w lemma="ymiskur" msd="APSNSN" join="right" lemmaRef="bd:558120">ymiskt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stríð" msd="SNSDar" lemmaRef="bd:571369">stríð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimastýrislóg" msd="SFSAAr" lemmaRef="bd:534212">heimastýrislógina</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="umrøða" msd="VUAtnp" lemmaRef="bd:553699">umrøtt</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">hendan</w>
+            <w lemma="spurningur" msd="SMSAAr" join="right" lemmaRef="bd:541521">spurningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="avgera" msd="VUAtnp" lemmaRef="bd:575727">avgjørt</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="mæla" msd="VIAtnp">mæla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" join="right" lemmaRef="bd:527997">sambandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loysa" msd="VNAPS3" lemmaRef="bd:553510">loysir</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">hendan</w>
+            <w lemma="trupulleiki" msd="SMSAAr" join="right" lemmaRef="bd:513812">trupulleikan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="millumtjóða" msd="Adegnc" lemmaRef="bd:564139">millumtjóða</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">avtalum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunngerð" msd="SFPDar" lemmaRef="bd:534538">kunngerðum</w>
+            <w lemma="smb." msd="TS">smb.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="hædd" msd="SFSAar" lemmaRef="bd:534305">hædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðgerð" msd="SFSAAr" lemmaRef="bd:536643">viðgerðina</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="spurgt" msd="VUAtnp">spurgt</w>
+            <w lemma="almannastova" msd="SFSAAP" join="right" lemmaRef="bd:519032">Almannastovuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="nógvur" msd="APSNSN" lemmaRef="bd:578409">nógv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rekja" msd="LSNPN" lemmaRef="bd:554144">rakt</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="núverandi" msd="Adegnc" lemmaRef="bd:563951">núverandi</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" join="right" lemmaRef="bd:533705">dagpeningalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="hon" msd="PPM3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="heimaarbeiðandi" msd="Adegnc">heimaarbeiðandi</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="sjálvboðin" msd="APSNPN" lemmaRef="bd:562709">sjálvboðin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýggjur" msd="APWFSD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýggjur" msd="APWFSD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="barsilsskipan" msd="SFSDAr" join="right">barsilsskipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="VUAtnp" lemmaRef="bd:576019">borið</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="skrivligur" msd="APSNSA" lemmaRef="bd:557224">skrivligt</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="viðvíkjandi" msd="DGd" join="right" lemmaRef="bd:563597">viðvíkjandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="skilja" msd="VNAPS3" join="right" lemmaRef="bd:576280">skilir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nógvur" msd="APSNPN" join="right" lemmaRef="bd:578409">nógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rekja" msd="LSNPN" lemmaRef="bd:554144">rakt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="samdur" msd="APSFSN" lemmaRef="bd:578766">samd</w>
+            <w lemma="nevnd" msd="SFSNar" lemmaRef="bd:534912">nevnd</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="omanfyristandandi" msd="Adegnc" lemmaRef="bd:563627">omanfyristandandi</w>
+            <w lemma="viðmerking" msd="SFPAar" lemmaRef="bd:526425">viðmerkingar</w>
+            <w lemma="mælir" msd="VNAPS3">mælir</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="løgting" msd="SNSDAP" lemmaRef="bd:515993">Løgtinginum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samtykkja" msd="VIAtnp" lemmaRef="bd:554136">samtykkja</w>
+            <w lemma="uppskot" msd="SNSAAr" lemmaRef="bd:517513">uppskotið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="broytingaruppskot" msd="SNSDar" lemmaRef="bd:514527">broytingaruppskoti</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="orð" msd="SNSNAr" lemmaRef="bd:514234">orðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="skula" msd="VNAPS3" join="both" lemmaRef="bd:576393">skal</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="broyta" msd="LSNSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="eftirlønaraldur" msd="SMSAar" join="both">eftirlønaraldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="frítíðarlóg" msd="SFSDAr">frítíðarlógini</w>
+            <w lemma="o.o." msd="TS">o.o.</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="skula" msd="VNAPP3" join="right" lemmaRef="bd:576393">skulu</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="strika" msd="LSNSN" join="right" lemmaRef="bd:549895">strikað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="orð" msd="SNSAAr" lemmaRef="bd:514234">orðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="løn" msd="SFSNar" join="both" lemmaRef="bd:576943">løn</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="orð" msd="SNPAAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="søkkja" msd="VUAtnp" lemmaRef="bd:554138">søkt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="barsilsskipan" msd="SFSDAr">barsilsskipanini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="strika" msd="LSNSN" join="right" lemmaRef="bd:549895">strikað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="orða" msd="LSFSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="foreldur" msd="SNPNar" join="both" lemmaRef="bd:529372">Foreldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ættleiða" msd="VNAPP3" lemmaRef="bd:553650">ættleiða</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="myndugleiki" msd="SMPNAr" join="right" lemmaRef="bd:513862">myndugleikarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kanna" msd="VNAPP3" lemmaRef="bd:551005">kanna</w>
+            <w lemma="ættleiðingarmøguleiki" msd="SMPAAr" join="right">ættleiðingarmøguleikarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PINpPN" lemmaRef="bd:513751">bæði</w>
+            <w lemma="foreldur" msd="SNPNAr" lemmaRef="bd:529372">foreldrini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barn" msd="SNSAAr" join="right" lemmaRef="bd:518913">barnið</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="orða" msd="LSNSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Dagur" msd="SMSNAr" join="both" lemmaRef="bd:574691">Dagurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barn" msd="SNSAAr" join="right" lemmaRef="bd:518913">barnið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnmeta" msd="VIAtnp" lemmaRef="bd:553541">javnmeta</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="føðing" msd="SFSAar" join="right" lemmaRef="bd:524936">føðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="maður" msd="SMSNar" lemmaRef="bd:567706">maður</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="kvinna" msd="SFSNar" join="right" lemmaRef="bd:521081">kvinna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ættleiða" msd="VNAPP3" join="right" lemmaRef="bd:553650">ættleiða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnmeta" msd="VIAtnp" lemmaRef="bd:553541">javnmeta</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="kvinna" msd="SFSDar" join="right" lemmaRef="bd:521081">kvinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eiga" msd="VUAtnp" lemmaRef="bd:576382">átt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="faðir" msd="SMSAar" lemmaRef="bd:529162">faðir</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="barn" msd="SNSDAr" join="right" lemmaRef="bd:518913">barninum</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+          </s>
+          <s>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="strika" msd="LSNSN" join="right" lemmaRef="bd:549895">strikað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="orða" msd="LSFSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="§" msd="SFSNar" join="left">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lønarútgjalding" msd="SFPNar">Lønarútgjaldingar</w>
+            <w lemma="seinur" msd="ASWMPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="mánaður" msd="SMPAAr" join="right" lemmaRef="bd:566206">mánaðirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="høgur" msd="ACSFPN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="meðal" msd="SFSNAr">meðal</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="seinur" msd="ASWNSA" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkugrundarlag" msd="SNSAAr" join="right">inntøkugrundarlagið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="serligur" msd="APSNPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="undantak" msd="SNSAar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TS">stk.</w>
+          </s>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="24" msd="NOgnc">24</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="orð" msd="SNPNAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="íroknaður" msd="DGd" join="left" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sjúka" msd="SFSAar" lemmaRef="bd:522702">sjúku</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" join="right" lemmaRef="bd:533705">dagpeningalógini</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="strika" msd="LSNPN" join="right" lemmaRef="bd:549895">strikaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="nýttur" msd="APSNSN" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="orða" msd="LSNSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="gera" msd="VNAPS3" join="left" lemmaRef="bd:575738">Ger</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvís</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSAAr" join="right" lemmaRef="bd:571970">arbeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">grundarlagið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFSDAr" lemmaRef="bd:526596">útrokningini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilspeningur" msd="SMSDar">barsilspeningi</w>
+            <w lemma="lækka" msd="LSNSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="samsvara" msd="DNd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+          </s>
+          <s>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tilvísing" msd="SFSNAr" lemmaRef="bd:526166">tilvísingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="§" msd="TS" join="left">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="§§" msd="SMPAar" join="left">§§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="orð" msd="SNPNAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="frítíðarløn" msd="SFSNar" join="left" lemmaRef="bd:534016">frítíðarløn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frítíðarískoyti" msd="SNSNar" join="right">frítíðarískoyti</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="broyta" msd="LSNPN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="til" msd="DGd" join="left" lemmaRef="bd:513705">til</w>
+            <w lemma="frítíðarløn" msd="SFSAar" lemmaRef="bd:534016">frítíðarløn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frítíðarískoyti" msd="SNPAar">frítíðarískoyti</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="farloyvistíðarskeið" msd="SNSAAr" join="right">farloyvistíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsmarknaðargjald" msd="SNPAar" join="right" lemmaRef="bd:537431">arbeiðsmarknaðargjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="farloyvistíðarskeið" msd="SNSAAr" join="right">farloyvistíðarskeiðið</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilvísing" msd="SFSNAr" lemmaRef="bd:526166">tilvísingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="§" msd="SFSAar" join="left">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="§§" msd="SMPAar" join="left">§§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýttur" msd="APSNSN" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="soljóðandi" msd="Adegnc" lemmaRef="bd:564121">soljóðandi</w>
+            <w lemma="áseting" msd="SFSNar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Rinda" msd="VNAPP3" join="left">Rinda</w>
+            <w lemma="mangur" msd="ACSMPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="arbeiðsgevari" msd="SMPNar" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="barsilsfarloyvi" msd="SNSDar" join="right" lemmaRef="bd:585506">barsilsfarloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="røkka" msd="VNAPS3" lemmaRef="bd:575981">røkkur</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fullur" msd="APSNSA" lemmaRef="bd:562108">fult</w>
+            <w lemma="endurgjald" msd="SNSAar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="endurgjald" msd="SNSNAr" lemmaRef="bd:537550">endurgjaldið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="skerda" msd="LSNSN" lemmaRef="bd:587791">skert</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="nær" msd="ACSFPD" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetur</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="orð" msd="SNSAAr" lemmaRef="bd:514234">orðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="útgjald" msd="SNSAAr" join="both" lemmaRef="bd:537098">útgjaldið</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="orð" msd="SNPAAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="hvør" msd="PQMpSN" join="left" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vátta" msd="VIAtnp" lemmaRef="bd:552656">vátta</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="orða" msd="LSFSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="§" msd="SFSNar" join="left">§</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">Tekur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="nýttur" msd="APSNSA" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="lønandi" msd="Adegnc">lønandi</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="slíkur" msd="PINpSA" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="hesin" msd="PDMpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="farloyvistíð" msd="SFSDAr">farloyvistíðini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðstakari" msd="SMSAar" join="right" lemmaRef="bd:544551">arbeiðstakara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="arbeiðstakari" msd="SMSNar" lemmaRef="bd:544551">arbeiðstakari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="nýttur" msd="APSNSA" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" join="right" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">Kravið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="afturrindan" msd="SFSAar" lemmaRef="bd:533427">afturrindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilspeningur" msd="SMSDar">barsilspeningi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fremjast" msd="VIMtnp">fremjast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="mótrokna" msd="VIAtnp" lemmaRef="bd:550962">mótrokna</w>
+            <w lemma="møguligur" msd="APSNPA" lemmaRef="bd:557122">møgulig</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðstakari" msd="SMSDar" lemmaRef="bd:544551">arbeiðstakara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="krevja" msd="VIMtnp" lemmaRef="bd:554166">krevjast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="afturhalda" msd="VIAtnp">afturhalda</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løn" msd="SFSDar" lemmaRef="bd:576943">løn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="panting" msd="SFSDar" join="right">panting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">Persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="nýttur" msd="APSNSA" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="lønandi" msd="Adegnc">lønandi</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="umsitingarmýndugleikanum" msd="SMSDAr">umsitingarmýndugleikanum</w>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="yvirskrift" msd="SFSNAr" lemmaRef="bd:536704">yvirskriftin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="afturrindan" msd="SFSAaP" join="both" lemmaRef="bd:533427">Afturrindan</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="orða" msd="LSNSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="annar" msd="PIFpPN" join="left" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="skattskyldugur" msd="APSFPN" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="almannaveiting" msd="SFPNar" join="right" lemmaRef="bd:524431">almannaveitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="dagpeningur" msd="SMSAar">dagpening</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" join="right" lemmaRef="bd:533705">dagpeningalógini</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="orð" msd="SNPAAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="hvør" msd="PQMpSN" join="left" lemmaRef="bd:587906">hvør</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tekna" msd="VIAtnp" lemmaRef="bd:550947">tekna</w>
+            <w lemma="trygging" msd="SFSAar" join="right" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="orð" msd="SNPAAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="hvør" msd="PIFpPN" join="left" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tryggja" msd="VIMtnp" join="right" lemmaRef="bd:549740">tryggjast</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="seinur" msd="ACWNSN" lemmaRef="bd:555778">seinna</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="broyta" msd="LSNSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="orð" msd="SNSNAr" lemmaRef="bd:514234">orðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="nær" msd="DNC" join="both" lemmaRef="bd:564431">nærri</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="strika" msd="LSNSN" join="right" lemmaRef="bd:549895">strikað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="1." msd="NOgnc" join="left">1.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="broyta" msd="LSNSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="1." msd="NOgnc" join="left">1.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="orð" msd="SNPNAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="hava" msd="VNAPP3" join="left" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" join="right" lemmaRef="bd:576403">fáa</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="broyta" msd="LSNPN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="fáa" msd="VIAtnp" join="left" lemmaRef="bd:576403">fáa</w>
+            <w lemma="útgoldnan" msd="LSMSA" join="right">útgoldnan</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="viðmerking" msd="SFPNar" lemmaRef="bd:526425">Viðmerkingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="einstakur" msd="APWFPA" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="broyting" msd="SFPAAr" join="right" lemmaRef="bd:524586">broytingarnar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Ad" msd="TT" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="viðmerking" msd="SFPDAr" lemmaRef="bd:526425">viðmerkingunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="vinnumálastýri" msd="SNSDAr" join="right">vinnumálastýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="endamál" msd="SNPDAr" lemmaRef="bd:514788">endamálunum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lógaruppskot" msd="SNSDAr" join="right" lemmaRef="bd:515987">lógaruppskotinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="løntakari" msd="SMPNar" lemmaRef="bd:546478">løntakarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="møguligur" msd="APSMSA" lemmaRef="bd:557122">møguligan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarmissur" msd="SMSAar">lønarmiss</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">Skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="røkka" msd="LSNSN" lemmaRef="bd:575981">rokkið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="frítíðarlóg" msd="SFSDAr">frítíðarlógini</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="broytingaruppskot" msd="SNSDAr" lemmaRef="bd:514527">broytingaruppskotinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="løntakari" msd="SMSNar" join="right" lemmaRef="bd:546478">løntakari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sáttmáli" msd="SMSDar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="eftirlønaraldur" msd="SMSAar">eftirlønaraldur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tryggja" msd="LSMSN" lemmaRef="bd:549740">tryggjaður</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="o.o." msd="TS">o.o.</w>
+            <w lemma="rættindi" msd="SNPNar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Ll." msd="TS">Ll.</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="foreldrafrávera" msd="SFSAar" join="right">foreldrafráveru</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="eftirlønaraldur" msd="SMSDar">eftirlønaraldri</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hugsa" msd="VIAtnp" lemmaRef="bd:552090">hugsa</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tænastumannalíknandi" msd="Adegnc">tænastumannalíknandi</w>
+            <w lemma="eftirløn" msd="SFPAar" join="right" lemmaRef="bd:533789">eftirlønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="sáttmáli" msd="SMSNar" lemmaRef="bd:513991">sáttmáli</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frávera" msd="SFSAar" lemmaRef="bd:520124">fráveru</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="25" msd="NOgnc">25</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="nýggjur" msd="APWFSD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tilvísing" msd="SFSNAr" lemmaRef="bd:526166">tilvísingin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leingi" msd="DNC" lemmaRef="bd:564403">longur</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðmerking" msd="SFPAAr" lemmaRef="bd:526425">viðmerkingarnar</w>
+            <w lemma="Ad" msd="SgncaP" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="staðfesta" msd="LSNSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="spurningur" msd="SMSAAr" lemmaRef="bd:541521">spurningin</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="vika" msd="SFPAAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="farloyvistíð" msd="SFSDAr">farloyvistíðini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="pápi" msd="SMSNAr" lemmaRef="bd:513796">pápin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mamma" msd="SFSNAr" lemmaRef="bd:521461">mamman</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samdur" msd="APSNPN" join="right" lemmaRef="bd:578766">samd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="pápi" msd="SMSNAr" lemmaRef="bd:513796">pápin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="mamma" msd="SFSNAr" lemmaRef="bd:521461">mamman</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løn" msd="SFSDar" lemmaRef="bd:576943">løn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="søkja" msd="VIAtnp">søkja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="barsilsskipan" msd="SFSDAr">barsilsskipanini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="ad" msd="DNd" join="right">ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="broyting" msd="SFPDAr" lemmaRef="bd:524586">broytingunum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ættleiðing" msd="SFSNar" lemmaRef="bd:526512">ættleiðing</w>
+            <w lemma="javnstilla" msd="LSNSN" lemmaRef="bd:550456">javnstillað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barnsburður" msd="SMSAar" join="right" lemmaRef="bd:566300">barnsburð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="farloyvistíðarskeið" msd="SNSDAr">farloyvistíðarskeiðnum</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="móttøkudagur" msd="SMSAAr">móttøkudagin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barn" msd="SNSDAr" join="right" lemmaRef="bd:518913">barninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="APSNSN" lemmaRef="bd:556584">vanligt</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="barn" msd="SNPDar" lemmaRef="bd:518913">børnum</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útland" msd="SNSDAr" join="right" lemmaRef="bd:528102">útlandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ættleiðingarforeldirni" msd="SNPNAr">ættleiðingarforeldirni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvís</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="fríur" msd="SFSAar" lemmaRef="bd:563109">frí</w>
+            <w lemma="samstundis" msd="DNd" join="right" lemmaRef="bd:587472">samstundis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðmerking" msd="SFPAAr" lemmaRef="bd:526425">viðmerkingarnar</w>
+            <w lemma="ad" msd="DNd" join="right">ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">Ætlanin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fyribyrgja" msd="VIAtnp" join="right" lemmaRef="bd:554017">fyribyrgja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hugsa" msd="VIMtnp" lemmaRef="bd:552090">hugsast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="áhugi" msd="SMSAar" lemmaRef="bd:549247">áhuga</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setir</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="høgur" msd="DNC" lemmaRef="bd:555859">hægri</w>
+            <w lemma="lønt" msd="LSNSA">lønt</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="barnsburður" msd="SMSDar" lemmaRef="bd:566300">barnsburði</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="upparbeitt" msd="VUAtnp">upparbeitt</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="veiting" msd="SFSAar" lemmaRef="bd:526388">veiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="høgur" msd="ACSFSA" lemmaRef="bd:555859">hægri</w>
+            <w lemma="veiting" msd="SFSAar" lemmaRef="bd:526388">veiting</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="barsilsskipan" msd="SFSDAr" join="right">barsilsskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="fáa" msd="VUAtnp" join="right" lemmaRef="bd:576403">fingið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ásanna" msd="Adegnc" join="right" lemmaRef="bd:551020">Ásannandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">ásetingin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="missa" msd="VNAPP3" lemmaRef="bd:553983">missa</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">ætlanin</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">ásetingin</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr">landsstýrismanninum</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="serligur" msd="APSNPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="undantak" msd="SNSAar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="siga" msd="LSNSN" lemmaRef="bd:576426">sagt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lønarútgjalding" msd="SFPNar" join="right">lønarútgjaldingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hugsa" msd="LSNSN" lemmaRef="bd:552090">hugsað</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="einstakur" msd="APSFPA" lemmaRef="bd:561160">einstakar</w>
+            <w lemma="lønarútgjalding" msd="SFPAar" join="right">lønarútgjaldingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="klárur" msd="DNd" lemmaRef="bd:554907">klárt</w>
+            <w lemma="síggja" msd="VNMPS3" lemmaRef="bd:514175">sæst</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vilji" msd="SMSDar" lemmaRef="bd:549218">vilja</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="royna" msd="VUAtnp" lemmaRef="bd:553345">roynt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="býta" msd="VUAtnp" lemmaRef="bd:553607">býtt</w>
+            <w lemma="upphædd" msd="SFPAar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="lønarútgjalding" msd="SFPAar" join="right">lønarútgjaldingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">ásetingin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hindur" msd="SNSGar" lemmaRef="bd:529401">hindurs</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mangur" msd="ACSFPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="lønarútgjalding" msd="SFPNar">lønarútgjaldingar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSFPN" lemmaRef="bd:518970">lagdar</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <w lemma="%-krav" msd="SNSDAr" join="both">%-kravinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Dagpeningur" msd="SMSNar">Dagpeningur</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sjúka" msd="SFSAar" lemmaRef="bd:522702">sjúku</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagpeningalóg" msd="SFSDAr" lemmaRef="bd:533705">dagpeningalógini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nevna" msd="LSMSN" lemmaRef="bd:553339">nevndur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="broyttur" msd="APWFSD" lemmaRef="bd:561816">broyttu</w>
+            <w lemma="orðing" msd="SFSDAr" join="right" lemmaRef="bd:525557">orðingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="ad" msd="F" join="right">ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="dagpeningur" msd="SMSNAr">dagpeningurin</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grundarlag" msd="SNSDAr" lemmaRef="bd:535530">grundarlagnum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="inngjald" msd="SNSAAr" lemmaRef="bd:537726">inngjaldið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjald" msd="SNSAAr" join="right" lemmaRef="bd:537098">útgjaldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="nýggjur" msd="APWFSD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="noyða" msd="VNMPS3" lemmaRef="bd:553674">noyðist</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="allur" msd="PINpSD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="arbeiði" msd="SNSAAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="røkja" msd="VNAPS3" lemmaRef="bd:554082">røkir</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barsilspeningur" msd="SMSAar" join="right">barsilspening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="starv" msd="SNPAar" lemmaRef="bd:537306">størv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">ynskir</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="røkja" msd="VIAtnp" lemmaRef="bd:554082">røkja</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="niðurseta" msd="LSFSA" lemmaRef="bd:576357">niðursetta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" join="right" lemmaRef="bd:571071">tíðarskeiðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="barsilsskipan" msd="SFSNAr">barsilsskipanin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hindur" msd="SNSGar" lemmaRef="bd:529401">hindurs</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="inntøkugrundarlag" msd="SNSNar">inntøkugrundarlag</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvið</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grundarlag" msd="SNSDAr" lemmaRef="bd:535530">grundarlagnum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFSDAr" lemmaRef="bd:526596">útrokningini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilspeningur" msd="SMSDAr" join="right">barsilspeninginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">Gjaldið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avmarka" msd="LSNSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="loft" msd="SNSDAr" lemmaRef="bd:515905">loftinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" join="right" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="innanfyri" msd="DGd" lemmaRef="bd:587316">innanfyri</w>
+            <w lemma="hámarksútgjald" msd="SNSAAr" join="right">hámarksútgjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="arbeiðsmarknaðargjald" msd="SNPAar" lemmaRef="bd:537431">arbeiðsmarknaðargjøld</w>
+            <w lemma="endurrinda" msd="LSNPA" join="right" lemmaRef="bd:549459">endurrindaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">ásetingin</w>
+            <w lemma="orða" msd="LSFSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sindur" msd="SNSAar" lemmaRef="bd:529736">sindur</w>
+            <w lemma="greiður" msd="ACSFSN" join="right" lemmaRef="bd:563327">greiðari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tekniskur" msd="APSFSN" lemmaRef="bd:558144">teknisk</w>
+            <w lemma="broyting" msd="SFSNar" join="right" lemmaRef="bd:524586">broyting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="regla" msd="SFPAar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="uppstanda" msd="VIAtnp" lemmaRef="bd:576192">uppstanda</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="løntakari" msd="SMSNAr" lemmaRef="bd:546478">løntakarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mangur" msd="ACSMPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="arbeiðsgevarir" msd="SMPAar" join="right">arbeiðsgevarir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">Broytingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tilmæli" msd="SNSDar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr">landsstýrismanninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsloysisskipan" msd="SFSDAP" join="right">Arbeiðsloysisskipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="váttan" msd="SFSAar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSNSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="útgjald" msd="SNSNar" join="right" lemmaRef="bd:537098">útgjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">Broytingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tilmæli" msd="SNSDar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr">landsstýrismanninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsloysisskipan" msd="SFSDAP" join="right">Arbeiðsloysisskipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="26" msd="NOgnc">26</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">ætlanin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skipan" msd="SFSDAr" join="right" lemmaRef="bd:535389">skipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðstakari" msd="SMSNar" lemmaRef="bd:544551">arbeiðstakari</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="farloyvi" msd="SNSAar" lemmaRef="bd:572170">farloyvi</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="SNSAar" lemmaRef="bd:553452">høvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="eyki" msd="Adegnc" lemmaRef="bd:545221">eyka</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="farloyvistíð" msd="SFSNAr">farloyvistíðin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="røkja" msd="VIAtnp" lemmaRef="bd:554082">røkja</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="lønandi" msd="Adegnc">lønandi</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="barsilspeningur" msd="SMSAar">barsilspening</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skipan" msd="SFSDAr" join="right" lemmaRef="bd:535389">skipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="barsilspeningur" msd="SMSNar">barsilspeningur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="krevja" msd="VIMtnp" lemmaRef="bd:554166">krevjast</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðmerking" msd="SFPAAr" lemmaRef="bd:526425">viðmerkingarnar</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ad" msd="DNd" join="right">ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">hinvegin</w>
+            <w lemma="fráboða" msd="VNAPS3" lemmaRef="bd:552944">fráboðar</w>
+            <w lemma="umsitingarmyndugleiki" msd="SMSDAr">umsitingarmyndugleikanum</w>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvís</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="arbeiði" msd="SNSAAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="uppaftur" msd="DNd" join="right" lemmaRef="bd:587518">uppaftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">grundarlagið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="framhaldandi" msd="Adegnc" lemmaRef="bd:563616">framhaldandi</w>
+            <w lemma="barsilspeningur" msd="SMSDAr">barsilspeninginum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F">Ad</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðmerking" msd="SFPAAr" lemmaRef="bd:526425">viðmerkingarnar</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ad" msd="F" join="right">ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tryggja" msd="VIMtnp" lemmaRef="bd:549740">tryggjast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvboðin" msd="APSFSA" lemmaRef="bd:562709">sjálvbodna</w>
+            <w lemma="trygging" msd="SFSAar" join="right" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">Broytingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tilmæli" msd="SNSDar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr">landsstýrismanninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsloysisskipan" msd="SFSDAP" join="right">Arbeiðsloysisskipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tekniskur" msd="APSFSN" lemmaRef="bd:558144">Teknisk</w>
+            <w lemma="broyting" msd="SFSNar" join="right" lemmaRef="bd:524586">broyting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="mótsøgn" msd="SFSNar" lemmaRef="bd:529067">mótsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ígildisseta" msd="SFSNAr">ígildissetanin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="flyta" msd="LSFSN" lemmaRef="bd:576302">flutt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">Broytingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tilmæli" msd="SNSDar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr" join="right">landsstýrismanninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ad" msd="F" join="right">Ad</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="orðing" msd="SFSDAr" lemmaRef="bd:525557">orðingini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samsvar" msd="SNSNar" lemmaRef="bd:537009">samsvar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="viðmerking" msd="SFPAAr" lemmaRef="bd:526425">viðmerkingarnar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="vinnumálastýri" msd="SNSDAr">vinnumálastýrinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvur" msd="APWFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="áseting" msd="SFSAAr" lemmaRef="bd:526495">ásetingina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">Broytingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tilmæli" msd="SNSDar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr">landsstýrismanninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsloysisskipan" msd="SFSDAP" join="right">Arbeiðsloysisskipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="minniluti" msd="SMSNar" lemmaRef="bd:546605">minniluti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Henrik" msd="SMSNaP" join="left">Henrik</w>
+            <w lemma="Old" msd="SgncaP" join="right">Old</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðmerkja" msd="VNAPS3" lemmaRef="bd:554050">viðmerkir</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="harumframt" msd="DNd" join="right" lemmaRef="bd:587270">harumframt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="nýggjur" msd="APSFSN" lemmaRef="bd:563018">nýggj</w>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stovnur" msd="SMSAar" join="right" lemmaRef="bd:541581">stovn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="náttúrulóg" msd="SFSNar" lemmaRef="bd:534964">náttúrulóg</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umsiting" msd="SFSNAr" lemmaRef="bd:526270">umsitingin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="liggja" msd="VIAtnp" lemmaRef="bd:576388">liggja</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Havn" msd="SFSDaP" lemmaRef="bd:578390">Havn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="minniluti" msd="SMSNAr" lemmaRef="bd:546605">minnilutin</w>
+            <w lemma="mælir" msd="VNAPS3">mælir</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="løgting" msd="SNSDAP" lemmaRef="bd:515993">Løgtinginum</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">harumframt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samtykkja" msd="VIAtnp" lemmaRef="bd:554136">samtykkja</w>
+            <w lemma="uppskot" msd="SNSAAr" lemmaRef="bd:517513">uppskotið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="broytingaruppskot" msd="SNSDar" lemmaRef="bd:514527">broytingaruppskoti</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="orða" msd="LSNSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="umsiting" msd="SFSNAr" join="left" lemmaRef="bd:526270">Umsitingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilsskipan" msd="SFSDAr">barsilsskipanini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="liggja" msd="VIAtnp" lemmaRef="bd:576388">liggja</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Suðuroy" msd="SFSDAP" join="right" lemmaRef="bd:576527">Suðuroynni</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hereftir" msd="DNd" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppskot" msd="SNSNar" lemmaRef="bd:517513">Uppskot</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Finnur" msd="SMSDaP" lemmaRef="bd:538576">Finni</w>
+            <w lemma="Helmsdal" msd="SgncaP">Helmsdal</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="beina" msd="VIAtnp" lemmaRef="bd:553327">beina</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nevndur" msd="APSNSA" lemmaRef="bd:579119">nevnd</w>
+            <w lemma="gall" msd="SNSAar" lemmaRef="bd:528600">fall</w>
+            <w lemma="12-0-16" msd="NOgnc" join="right">12-0-16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broytingaruppskot" msd="SNSNar" lemmaRef="bd:514527">Broytingaruppskot</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Henrik" msd="SMSDaP">Henrik</w>
+            <w lemma="Old" msd="SgncaP">Old</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="gall" msd="SNSAar" lemmaRef="bd:528600">fall</w>
+            <w lemma="12-3-13" msd="NOgnc" join="right">12-3-13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broytingaruppskot" msd="SNSNar" lemmaRef="bd:514527">Broytingaruppskot</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vinnunevnd" msd="SFSDAr" lemmaRef="bd:536622">vinnunevndini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="samtykkja" msd="LSNSN" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="23-4-1" msd="NOgnc" join="right">23-4-1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppskot" msd="SNSNAr" lemmaRef="bd:517513">Uppskotið</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="broyta" msd="LSNSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="samtykkja" msd="LSNSN" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="23-4-1" msd="NOgnc" join="right">23-4-1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppskot" msd="SNSNAr" lemmaRef="bd:517513">Uppskotið</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="samtykkja" msd="LSNSN" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="viðgerð" msd="SFSAar" join="right" lemmaRef="bd:536643">viðgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="tingfundur" msd="SMSDar" lemmaRef="bd:565658">tingfundi</w>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="leggja" msd="VNAAP3" lemmaRef="bd:518970">løgdu</w>
+            <w lemma="tingmaður" msd="SMPNAr" lemmaRef="bd:567854">tingmenninir</w>
+            <w lemma="Heini" msd="SMSNaP" lemmaRef="bd:514116">Heini</w>
+            <w lemma="O." msd="SgncaP">O.</w>
+            <w lemma="Heinesen" msd="SgncaP" join="right">Heinesen</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Alfred" msd="SMSNaP" lemmaRef="bd:574930">Alfred</w>
+            <w lemma="Olsen" msd="SgncaP" join="right">Olsen</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Jógvan" msd="SMSNaP" lemmaRef="bd:575076">Jógvan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Lakjuni" msd="SFSDAP" join="right">Lakjuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Jákup" msd="SMSNaP" lemmaRef="bd:575070">Jákup</w>
+            <w lemma="Suni" msd="SMSNaP" lemmaRef="bd:514152">Suni</w>
+            <w lemma="Joensen" msd="SgncaP" join="right">Joensen</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Henrik" msd="SMSNaP">Henrik</w>
+            <w lemma="Old" msd="SgncaP" join="right">Old</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Dan" msd="SMSNaP" lemmaRef="bd:574988">Dan</w>
+            <w lemma="R." msd="SgncaP">R.</w>
+            <w lemma="Petersen" msd="SgncaP">Petersen</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Kári" msd="SMSNaP" lemmaRef="bd:514129">Kári</w>
+            <w lemma="P." msd="SgncaP">P.</w>
+            <w lemma="Højgaard" msd="SgncaP">Højgaard</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="soljóðandi" msd="Adegnc" lemmaRef="bd:564121">soljóðandi</w>
+            <w lemma="B" msd="SFSAaP">B</w>
+            <w lemma="r" msd="SFSNaP">r</w>
+            <w lemma="o" msd="SFSNar" lemmaRef="bd:514254">o</w>
+            <w lemma="y" msd="SFSNar">y</w>
+            <w lemma="t" msd="SFSNar">t</w>
+            <w lemma="i" msd="SFSNar">i</w>
+            <w lemma="n" msd="APSFSN">n</w>
+            <w lemma="g" msd="APSFSN">g</w>
+            <w lemma="a" msd="APSFSA">a</w>
+            <w lemma="r" msd="SFSNar">r</w>
+            <w lemma="u" msd="SFSNar">u</w>
+            <w lemma="p" msd="SFSNar">p</w>
+            <w lemma="p" msd="SFSNar">p</w>
+            <w lemma="s" msd="SFSNar">s</w>
+            <w lemma="k" msd="SFSAar">k</w>
+            <w lemma="o" msd="SMSAar" lemmaRef="bd:514254">o</w>
+            <w lemma="t" msd="SFSAar">t</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="nýttur" msd="APSNSN" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="soljóðandi" msd="Adegnc" join="right" lemmaRef="bd:564121">soljóðandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="høgur" msd="ASWNSN" join="left" lemmaRef="bd:555859">Hægsta</w>
+            <w lemma="móttaka" msd="LWNSN" lemmaRef="bd:576121">móttikna</w>
+            <w lemma="miðal" msd="SNSNar" lemmaRef="bd:516126">miðal</w>
+            <w lemma="mánaðarligur" msd="DNd" lemmaRef="bd:556708">mánaðarliga</w>
+            <w lemma="gjaldskyldugur" msd="APWFSN" lemmaRef="bd:554318">gjaldskylduga</w>
+            <w lemma="a-inntøka" msd="SNSNar" lemmaRef="bd:518974">A-inntøkan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samanhangandi" msd="Adegnc" lemmaRef="bd:563670">samanhangandi</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMSDar" lemmaRef="bd:566206">mánaða</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="27" msd="NOgnc">27</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skeið" msd="SNSDar" lemmaRef="bd:571040">skeiði</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seinur" msd="ASWMPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPAAr" lemmaRef="bd:566206">mánaðirnar</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="frávera" msd="SFSAAr" lemmaRef="bd:520124">fráveruna</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSNar" join="right" lemmaRef="bd:535530">grundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ACSFSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hereftir" msd="DNd" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tilvísing" msd="SFSNAr" lemmaRef="bd:526166">tilvísingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="stk." msd="TT" join="left">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="stk." msd="TT" join="left">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="orð" msd="SNPAAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="hesin" msd="PDNpSA" join="left" lemmaRef="bd:587854">hetta</w>
+            <w lemma="stuttur" msd="ACWNSA" lemmaRef="bd:562083">styttra</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="orð" msd="SNPNAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="jbr" msd="TS" join="both">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðmerking" msd="SFSNar" join="right" lemmaRef="bd:526425">Viðmerking</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="nýggjur" msd="APWFSD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="góður" msd="ASWMPN" lemmaRef="bd:535951">bestu</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPNAr" lemmaRef="bd:566206">mánaðirnir</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seinur" msd="ASWMPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPAAr" lemmaRef="bd:566206">mánaðirnar</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="frávera" msd="SFSAAr" lemmaRef="bd:520124">fráveruna</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFSDAr" lemmaRef="bd:526596">útrokningini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilspeningur" msd="SMSDAr" join="right">barsilspeninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="A" msd="SNSNar" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ACSFSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="sæmbært" msd="DGd">sæmbært</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="hervið" msd="DNd" lemmaRef="bd:587896">Hervið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="atlit" msd="SNPNar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="arbeiðspláss" msd="SNPAar" join="right" lemmaRef="bd:570264">arbeiðspláss</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="javnan" msd="DNd" lemmaRef="bd:586953">javnan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="langur" msd="ACSNSA" lemmaRef="bd:564185">longri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="hædd" msd="SFSNar" lemmaRef="bd:534305">hædd</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tímaløntur" msd="APSNPN" lemmaRef="bd:559861">tímalønt</w>
+            <w lemma="arbeiðsfólk" msd="SNPNar" join="right" lemmaRef="bd:514328">arbeiðsfólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="óstøðugur" msd="APSNSA" lemmaRef="bd:554394">óstøðugt</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="illa" msd="DNC" lemmaRef="bd:578469">verri</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="støðugur" msd="APSNSA" lemmaRef="bd:554391">støðugt</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="tingfundur" msd="SMSDar" lemmaRef="bd:565658">tingfundi</w>
+            <w lemma="leggja" msd="VNAAP3" lemmaRef="bd:518970">løgdu</w>
+            <w lemma="tingmaður" msd="SMPNAr" lemmaRef="bd:567854">tingmenninir</w>
+            <w lemma="Hans" msd="SMSNaP" lemmaRef="bd:574608">Hans</w>
+            <w lemma="Pauli" msd="SMSNaP" lemmaRef="bd:514139">Pauli</w>
+            <w lemma="Strøm" msd="SgncaP" join="right">Strøm</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Finnur" msd="SMSNaP" lemmaRef="bd:538576">Finnur</w>
+            <w lemma="Helmsdal" msd="SgncaP" join="right">Helmsdal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Kristian" msd="SMSNaP" lemmaRef="bd:575102">Kristian</w>
+            <w lemma="Magnussen" msd="SgncaP">Magnussen</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Jóannes" msd="SMSNaP" lemmaRef="bd:574556">Jóannes</w>
+            <w lemma="Eidesgaard" msd="SgncaP">Eidesgaard</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="soljóðandi" msd="Adegnc" lemmaRef="bd:564121">soljóðandi</w>
+            <w lemma="B" msd="SFSNar">B</w>
+            <w lemma="r" msd="SFSNar">r</w>
+            <w lemma="o" msd="SFSNar" lemmaRef="bd:514254">o</w>
+            <w lemma="y" msd="SFSNar">y</w>
+            <w lemma="t" msd="SFSNar">t</w>
+            <w lemma="i" msd="SFSNar">i</w>
+            <w lemma="n" msd="SFSNar">n</w>
+            <w lemma="g" msd="APSFSN">g</w>
+            <w lemma="a" msd="SFSAar">a</w>
+            <w lemma="r" msd="SFSNar">r</w>
+            <w lemma="u" msd="SFSAar">u</w>
+            <w lemma="p" msd="SFSNar">p</w>
+            <w lemma="p" msd="SFSAar">p</w>
+            <w lemma="s" msd="SFSAar">s</w>
+            <w lemma="k" msd="SFSAar">k</w>
+            <w lemma="o" msd="SMSAar" lemmaRef="bd:514254">o</w>
+            <w lemma="t" msd="SFSAar">t</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="orða" msd="LSNSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">Grundarlagið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFSDAr" lemmaRef="bd:526596">útrokningini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barsilspeningur" msd="SMSDar">barsilspeningi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ASWFSN" lemmaRef="bd:555859">hægsta</w>
+            <w lemma="miðal" msd="APWFSN" lemmaRef="bd:516126">miðal</w>
+            <w lemma="móttaka" msd="LWFSN" lemmaRef="bd:576121">móttikna</w>
+            <w lemma="gjaldskyldugur" msd="APWFSN" lemmaRef="bd:554318">gjaldskylduga</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="samanhangandi" msd="Adegnc" lemmaRef="bd:563670">samanhangandi</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="seinur" msd="ASWMPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPAAr" lemmaRef="bd:566206">mánaðirnar</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="frávera" msd="SFSAar" join="right" lemmaRef="bd:520124">fráveru</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðmerking" msd="SFPNar" lemmaRef="bd:526425">Viðmerkingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="tímaløntur" msd="APSMPN" lemmaRef="bd:559861">tímaløntir</w>
+            <w lemma="løntakari" msd="SMPNar" lemmaRef="bd:546478">løntakarar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="sera" msd="DNd" lemmaRef="bd:587473">sera</w>
+            <w lemma="óstøðugur" msd="APSNSA" lemmaRef="bd:554394">óstøðugt</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="heppin" msd="LSNSN" lemmaRef="bd:561419">heppið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDFpPA" join="right" lemmaRef="bd:587854">hesar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útrokningargrundarlag" msd="SNSNAr">útrokningargrundarlagið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="barsilspeningur" msd="SMSDar">barsilspeningi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="miðalinntøka" msd="SFSNAr">miðalinntøkan</w>
+            <w lemma="aldur" msd="APSNSA" lemmaRef="bd:578703">alt</w>
+            <w lemma="12-mánaðaskeið" msd="NOgnc">12-mánaðaskeiðið</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="frávera" msd="SFSDAr" join="right" lemmaRef="bd:520124">fráveruni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skjóta" msd="LSNSN" lemmaRef="bd:575851">skotið</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="samanhangandi" msd="Adegnc" lemmaRef="bd:563670">samanhangandi</w>
+            <w lemma="vika" msd="SFPNAr" lemmaRef="bd:524049">vikurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mánaðaskeið" msd="SNSDAr">mánaðaskeiðinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="stórur" msd="ASWFSD" lemmaRef="bd:578418">størstu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="brúka" msd="LSNSN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útrokningargrundarlag" msd="SNSNar" join="right">útrokningargrundarlag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="tingfundur" msd="SMSDar" lemmaRef="bd:565658">tingfundi</w>
+            <w lemma="leggja" msd="VNAAP3" lemmaRef="bd:518970">løgdu</w>
+            <w lemma="tingmaður" msd="SMPNAr" lemmaRef="bd:567854">tingmenninir</w>
+            <w lemma="Finnur" msd="SMSNaP" lemmaRef="bd:538576">Finnur</w>
+            <w lemma="Helmsdal" msd="SgncaP" join="right">Helmsdal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Hans" msd="SMSNaP" lemmaRef="bd:574608">Hans</w>
+            <w lemma="Pauli" msd="SMSNaP" lemmaRef="bd:514139">Pauli</w>
+            <w lemma="Strøm" msd="SgncaP" join="right">Strøm</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Annita" msd="SFSNaP">Annita</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Fríðriksmørk" msd="SFSDaP">Fríðriksmørk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Kristian" msd="SMSNaP" lemmaRef="bd:575102">Kristian</w>
+            <w lemma="Magnussen" msd="SgncaP">Magnussen</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="soljóðandi" msd="Adegnc" lemmaRef="bd:564121">soljóðandi</w>
+            <w lemma="B" msd="SFSAaP">B</w>
+            <w lemma="r" msd="SFSNaP">r</w>
+            <w lemma="o" msd="SFSNaP" lemmaRef="bd:514254">o</w>
+            <w lemma="y" msd="SFSNar">y</w>
+            <w lemma="t" msd="SFSNar">t</w>
+            <w lemma="i" msd="SFSNar">i</w>
+            <w lemma="n" msd="SFSNar">n</w>
+            <w lemma="g" msd="SFSNar">g</w>
+            <w lemma="a" msd="SFSAar">a</w>
+            <w lemma="r" msd="SFSAar">r</w>
+            <w lemma="u" msd="SFSAar">u</w>
+            <w lemma="p" msd="SFSAar">p</w>
+            <w lemma="p" msd="SFSAar">p</w>
+            <w lemma="s" msd="SFSAar">s</w>
+            <w lemma="k" msd="SFSAar">k</w>
+            <w lemma="o" msd="SMSAar" lemmaRef="bd:514254">o</w>
+            <w lemma="t" msd="SFSAar">t</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="framman" msd="DNd" lemmaRef="bd:587245">framman</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="orð" msd="SNSAAr" lemmaRef="bd:514234">orðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="móttaka" msd="LWNSN" join="both" lemmaRef="bd:576121">móttikna</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="orð" msd="SNPAAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="tann" msd="RMSND" join="left" lemmaRef="bd:587908">tann</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="orð" msd="SNPNAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="miðal" msd="DNd" join="left" lemmaRef="bd:587347">miðal</w>
+            <w lemma="móttaka" msd="LWFSD" lemmaRef="bd:576121">móttiknu</w>
+            <w lemma="gjaldsskyldugu" msd="APWFSD">gjaldsskyldugu</w>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="broyta" msd="LSNPN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="miðal" msd="DNd" join="left" lemmaRef="bd:587347">miðal</w>
+            <w lemma="gjaldskyldugur" msd="APWFSA" lemmaRef="bd:554318">gjaldskyldugu</w>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="móttaka" msd="VUAtnp" join="right" lemmaRef="bd:576121">móttikið</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="orða" msd="LSFSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Stk." msd="TT" join="left">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjaldskyldugur" msd="APSNPN" lemmaRef="bd:554318">Gjaldskyldug</w>
+            <w lemma="smbrt" msd="TS" join="right">smbrt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="A" msd="SFSAar" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="strika" msd="LSNPN" join="right" lemmaRef="bd:549895">strikað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="28" msd="NOgnc">28</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="orð" msd="SNPNAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="fáa" msd="VNAPP3" join="left" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="strika" msd="LSNPN" join="right" lemmaRef="bd:549895">strikað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="0" msd="NOgnc" join="both">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="broyta" msd="LSNSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="0" msd="NOgnc" join="both">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="orð" msd="SNPNAr" lemmaRef="bd:514234">orðini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="fáa" msd="VNAPP3" join="right" lemmaRef="bd:576403">fáa</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="strika" msd="LSNPN" join="right" lemmaRef="bd:549895">strikað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="0" msd="NOgnc" join="both">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="25" msd="NOgnc" join="both">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="broyta" msd="LSNPN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="0" msd="NOgnc" join="both">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="viðmerking" msd="SFPNar" join="right" lemmaRef="bd:526425">Viðmerkingar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="dagpeningalóg" msd="SFSNAr" lemmaRef="bd:533705">dagpeningalógin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1978" msd="NOgnc" join="right">1978</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="lógarfest" msd="LSNSN" join="right">lógarfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="kvinna" msd="SFPNar" lemmaRef="bd:521081">kvinnur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barsil" msd="SMSAar" join="right" lemmaRef="bd:567285">barsil</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">Samstundis</w>
+            <w lemma="merkja" msd="VNAAS3" lemmaRef="bd:554052">merkti</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgevari" msd="SMPNar" join="right" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="almennur" msd="APSMPN" lemmaRef="bd:561652">almennir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="privatur" msd="APSMPN" join="right" lemmaRef="bd:560948">privatir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="barsil" msd="SMSAar" join="right" lemmaRef="bd:567285">barsil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="dagpeningaskipan" msd="SFSDAr" join="right">dagpeningaskipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="trupulleiki" msd="SMSNar" lemmaRef="bd:513812">trupulleiki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="skipan" msd="SFSDar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" join="right" lemmaRef="bd:514174">verið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="arbeiðsgevari" msd="SMPNar" join="right" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="kvinna" msd="SFPAar" lemmaRef="bd:521081">kvinnur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSDar" join="right" lemmaRef="bd:537306">starvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="bera" msd="VUAtnp" lemmaRef="bd:576019">borið</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="útreiðsla" msd="SFSAar" join="right" lemmaRef="bd:524340">útreiðslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">Lógin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilsskipan" msd="SFSAar">barsilsskipan</w>
+            <w lemma="javnseta" msd="VNAPS3" lemmaRef="bd:576329">javnsetir</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="arbeiðsgevari" msd="SMPAar" join="right" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">Lógin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barsilsskipan" msd="SFSAar">barsilsskipan</w>
+            <w lemma="áleggja" msd="VNAPS3" lemmaRef="bd:576273">áleggur</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="lønmóttakari" msd="SMPDar">lønmóttakarum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="útreiðsla" msd="SFPDAr" join="right" lemmaRef="bd:524340">útreiðslunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="allur" msd="DNd" lemmaRef="bd:587907">als</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">Við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="lønmóttakari" msd="SMPDar">lønmóttakarum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="barsil" msd="SMSAar" join="right" lemmaRef="bd:567285">barsil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áleggja" msd="VNAPS3" lemmaRef="bd:576273">áleggur</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="lønmóttakari" msd="SMPDar">lønmóttakarum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættindi" msd="SNPAar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyrri" msd="ASSFSD" lemmaRef="bd:586802">fyrstan</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="vinna" msd="LSNPN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1950’unum" msd="SNPDAr" join="right">1950’unum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Uppskotstillari" msd="SMPNAr">Uppskotstillararnir</w>
+            <w lemma="fegna" msd="VNMPP3" lemmaRef="bd:550892">fegnast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="fyrimunur" msd="SMPAar" join="right" lemmaRef="bd:565770">fyrimunir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="kvinna" msd="SFPDar" lemmaRef="bd:521081">kvinnum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="fyrimunur" msd="SMPNar" lemmaRef="bd:565770">fyrimunir</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="dýrur" msd="DNd" lemmaRef="bd:555128">dýrt</w>
+            <w lemma="keypa" msd="LSMPN" join="right" lemmaRef="bd:553478">keyptar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="gjalda" msd="VIMtnp" lemmaRef="bd:576419">gjaldast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættindi" msd="SNPDar" join="right" lemmaRef="bd:574258">rættindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="vinna" msd="LSNPN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="góður" msd="APSNPD" lemmaRef="bd:535951">góðum</w>
+            <w lemma="40" msd="NOgnc">40</w>
+            <w lemma="ár" msd="SNPDar" lemmaRef="bd:517748">árum</w>
+            <w lemma="síðani" msd="DNd" join="right" lemmaRef="bd:587510">síðani</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Uppskotsstillari" msd="SMPNAr">Uppskotsstillararnir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="fatan" msd="SFSDar" join="right" lemmaRef="bd:533876">fatan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mangur" msd="ASWMPN" lemmaRef="bd:564189">flestu</w>
+            <w lemma="arbeiðsgevari" msd="SMPNar" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="førur" msd="APSMPN" lemmaRef="bd:555104">førir</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="útreiðsla" msd="SFSAar" join="right" lemmaRef="bd:524340">útreiðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="løgting" msd="SNSNAP" lemmaRef="bd:515993">Løgtingið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="stuttur" msd="APSNSD" lemmaRef="bd:562083">stuttum</w>
+            <w lemma="lækka" msd="VNAAS3" lemmaRef="bd:549976">lækkaði</w>
+            <w lemma="partafelagsskattur" msd="SMSAAr">partafelagsskattin</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broytingaruppskot" msd="SNSNar" lemmaRef="bd:514527">Broytingaruppskot</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Hans" msd="SMSDaP" lemmaRef="bd:574608">Hans</w>
+            <w lemma="Pauli" msd="SMSDaP" lemmaRef="bd:514139">Paula</w>
+            <w lemma="Strøm" msd="SgncaP" join="right">Strøm</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Finnur" msd="SMSDaP" lemmaRef="bd:538576">Finni</w>
+            <w lemma="Helmsdal" msd="SgncaP" join="right">Helmsdal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Kristian" msd="SMSDaP" lemmaRef="bd:575102">Kristian</w>
+            <w lemma="Magnussen" msd="SgncaP">Magnussen</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Jóannes" msd="SMSDaP" lemmaRef="bd:574556">Jóannes</w>
+            <w lemma="Eidesgaard" msd="SgncaP">Eidesgaard</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="gall" msd="SNSAar" lemmaRef="bd:528600">fall</w>
+            <w lemma="7-0-21" msd="NOgnc" join="right">7-0-21</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broytingaruppskot" msd="SNSNar" lemmaRef="bd:514527">Broytingaruppskot</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Finnur" msd="SMSDaP" lemmaRef="bd:538576">Finni</w>
+            <w lemma="Helmsdal" msd="SgncaP" join="right">Helmsdal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Hans" msd="SMSDaP" lemmaRef="bd:574608">Hans</w>
+            <w lemma="Pauli" msd="SMSDaP" lemmaRef="bd:514139">Paula</w>
+            <w lemma="Strøm" msd="SgncaP" join="right">Strøm</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Annitu" msd="SFSDaP">Annitu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Fríðriksmørk" msd="SFSDaP">Fríðriksmørk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Kristian" msd="SMSDaP" lemmaRef="bd:575102">Kristian</w>
+            <w lemma="Magnussen" msd="SgncaP">Magnussen</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="gall" msd="SNSAar" lemmaRef="bd:528600">fall</w>
+            <w lemma="11-4-14" msd="NOgnc" join="right">11-4-14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broytingaruppskot" msd="SNSNar" lemmaRef="bd:514527">Broytingaruppskot</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Heini" msd="SMSDaP" lemmaRef="bd:514116">Heina</w>
+            <w lemma="O." msd="SgncaP">O.</w>
+            <w lemma="Heinesen" msd="SgncaP" join="right">Heinesen</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Alfred" msd="SMSNaP" lemmaRef="bd:574930">Alfred</w>
+            <w lemma="Olsen" msd="SgncaP" join="right">Olsen</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Jógvan" msd="SMSNaP" lemmaRef="bd:575076">Jógvan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Lakjuni" msd="SFSDAP" join="right">Lakjuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Jákup" msd="SMSNaP" lemmaRef="bd:575070">Jákup</w>
+            <w lemma="Suna" msd="SgncaP">Suna</w>
+            <w lemma="Joensen" msd="SgncaP" join="right">Joensen</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Henrik" msd="SMSNaP">Henrik</w>
+            <w lemma="Old" msd="SgncaP" join="right">Old</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Dan" msd="SMSNaP" lemmaRef="bd:574988">Dan</w>
+            <w lemma="R." msd="SgncaP">R.</w>
+            <w lemma="Petersen" msd="SgncaP">Petersen</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Kári" msd="SMSDaP" lemmaRef="bd:514129">Kára</w>
+            <w lemma="P." msd="SgncaP">P.</w>
+            <w lemma="Højgaard" msd="SgncaP">Højgaard</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="samtykkja" msd="LSNSN" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="29-0-0" msd="NOgnc" join="right">29-0-0</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppskot" msd="SNSNAr" join="right" lemmaRef="bd:517513">Uppskotið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtykkja" msd="LSNSN" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="viðgerð" msd="SFSDar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="broyta" msd="LSNSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="viðgerð" msd="SFSDar" join="right" lemmaRef="bd:536643">viðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="samtykkja" msd="LSNSN" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="29-0-0" msd="NOgnc" join="right">29-0-0</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="avgreiða" msd="LSNSN" join="right" lemmaRef="bd:553665">avgreitt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ll." msd="TS">Ll.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="48" msd="NOgnc">48</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="03.04.2001" msd="NOgnc">03.04.2001</w>
+            <w lemma="J.nr" msd="TS" join="right">J.nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="524-0036" msd="NOgnc" join="right">524-0036</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="2000" msd="NOgnc" join="left">2000</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00114.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00114.xml
new file mode 100644
index 0000000000000000000000000000000000000000..09b39819ddb233904da965c7a3896307985dee4c
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00114.xml
@@ -0,0 +1,1714 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-25b79d30d38a21db" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="1292" xml:lang="en">1292 words</measure>
+        <measure unit="tokens" quantity="1473" xml:lang="en">1473 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-25b79d30d38a21db</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/rc4fhbcv/tviskattasattmali-vid-bretsku-jomfruoyggjarnar-skjal-9.pdf?s=2WWZ5vYnitPknC7kntOqEmR3F2Y</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="4" />
+          <tagUsage gi="pc" occurs="181" />
+          <tagUsage gi="s" occurs="36" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="1292" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="186" msd="NOgnc">186</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="VNAPS3" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPAaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">BRETSKU</w>
+            <w lemma="JOMFRÚoyggj" msd="SFPAAr">JOMFRÚOYGGJARNAR</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">ATGONGD</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">TIL</w>
+            <w lemma="sínámillum" msd="DGd" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">MANNAGONGDIR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">SAMBANDI</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">VIÐ</w>
+            <w lemma="javning" msd="SFSAar" lemmaRef="bd:525147">JAVNING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">VINNINGI</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="SAMEINDUM" msd="APSFPD">SAMEINDUM</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">FYRITØKUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">atgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinningajavning" msd="SFSAar">vinningajavning</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sameindum" msd="APSFPD">sameindum</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">fyritøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samdur" msd="APSNPN" lemmaRef="bd:578766">samd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">UMFATAÐIR</w>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">SKATTIR</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMPDar" join="right" lemmaRef="bd:542165">vinningum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="allýsing" msd="SMPNar" lemmaRef="bd:524430">ALLÝSINGAR</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætla" msd="LSNSN" lemmaRef="bd:549302">Ætlað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP" join="right">Jomfrúoyggjarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúra" msd="SNSDar" lemmaRef="bd:527363">náttúru</w>
+            <w lemma="tilfeingi" msd="SNSDar" join="right" lemmaRef="bd:530145">tilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="187" msd="NOgnc">187</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="bretskur" msd="APWFPN" join="left" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPNAP" join="right">Jomfrúoyggjarnar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tilskila" msd="LSNSN" lemmaRef="bd:550371">tilskilað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stýrisskipanarlóg" msd="SFSDAP" lemmaRef="bd:536191">Stýrisskipanarlógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2007" msd="NOgnc" join="right">2007</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="h" msd="TS" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="iii" msd="NOgnc" join="right">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimur" msd="SMSDar" join="right" lemmaRef="bd:539705">heimi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="virkissæti" msd="SNSDar" join="right">virkissæti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skrásetingarstaður" msd="SMSDar">skrásetingarstaði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sermerki" msd="SNSDar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="iv" msd="TS" join="right" lemmaRef="bd:576762">iv</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="handilsfelag" msd="SNSNar" join="right" lemmaRef="bd:584945">handilsfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarfealgsskapur" msd="SMSNar">íognarfealgsskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íkomin" msd="LSFSN" lemmaRef="bd:581585">íkomin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íkomin" msd="LSFSN" lemmaRef="bd:581585">íkomin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virkisavrik" msd="SNSNAr">virkisavrikið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KE" join="right">‘</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="both" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="’" msd="KE" join="left">’</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="yrki" msd="SNSDar" join="right" lemmaRef="bd:530207">yrki</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="j" msd="NRgnc" join="right">j</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KE" join="right">‘</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="left" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="’" msd="KE" join="left">’</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" join="right" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="k" msd="NRgnc" join="right">k</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KQ" join="right">‘</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="’" msd="KQ" join="left">’</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomf" msd="SFPDAP">Jomf</w>
+            <w lemma="rúoyggjunum" msd="SFPDAP">rúoyggjunum</w>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNar" lemmaRef="bd:545502">fíggjarmálaráðharri</w>
+            <w lemma="n" msd="TS">n</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSA" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="umboð" msd="SNSAar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yrkisorð" msd="SNSNar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="meginregla" msd="SFPNar" lemmaRef="bd:521530">MEGINREGLUR</w>
+            <w lemma="viðvíkjandi" msd="Adegnc" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="javning" msd="SFSNar" lemmaRef="bd:525147">JAVNING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">VINNINGI</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="SAMEINDUM" msd="APSFPD">SAMEINDUM</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">FYRITØKUM</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" join="right" lemmaRef="bd:521189">leiðsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fæfeingi" msd="SNSDar" lemmaRef="bd:529946">fæfeingi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samur" msd="PIMpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" join="right" lemmaRef="bd:521189">leiðsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fæfeingi" msd="SNSDar" lemmaRef="bd:529946">fæfeingi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="188" msd="NOgnc">188</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="onkur" msd="PINpSD" lemmaRef="bd:587900">onkrum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="áleggja" msd="LSFPN" lemmaRef="bd:576273">álagdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="báðir" msd="PIFpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="fyritøka" msd="SFPAAr" lemmaRef="bd:520155">fyritøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="handilsligur" msd="APWNPD" lemmaRef="bd:556960">handilsligu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APWNPD" lemmaRef="bd:556661">fíggjarligu</w>
+            <w lemma="samband" msd="SNPDar" join="right" lemmaRef="bd:527997">sambondum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="víkja" msd="VNAPP3" lemmaRef="bd:575833">víkja</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSFPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="fyritøka" msd="SFPAar" join="right" lemmaRef="bd:520155">fyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" join="right" lemmaRef="bd:576399">hevði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">umstøðurnar</w>
+            <w lemma="vera" msd="VNAAP3" join="right" lemmaRef="bd:514174">vóru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" join="right" lemmaRef="bd:514255">men</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verða" msd="LSMSN" lemmaRef="bd:576404">vorðin</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="íroknaður" msd="LSMPN" lemmaRef="bd:580204">íroknaður</w>
+            <w lemma="vinningur" msd="SMSDAr" lemmaRef="bd:542165">vinninginum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="fyritøka" msd="SFSDAr" lemmaRef="bd:520155">fyritøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="samsvara" msd="DNd" join="right" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">MANNAGONGDIR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">AVTALU</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="meginregla" msd="SFPNAr" join="right" lemmaRef="bd:521530">meginreglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="halda" msd="LSFPN" lemmaRef="bd:576164">hildnar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hon" msd="PPF3SN" join="right" lemmaRef="bd:513683">hon</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættarbati" msd="SMPAAr" join="right">rættarbatarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggáva</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="veita" msd="VNAPS3" join="right" lemmaRef="bd:553565">veitir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="fráboðan" msd="SFSDar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="framferð" msd="SFSAAr" join="right" lemmaRef="bd:532698">framferðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stríða" msd="VNAPS3" lemmaRef="bd:553678">stríðir</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stríð" msd="SNSDar" lemmaRef="bd:571369">stríð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="meginregla" msd="SFPAAr" join="right" lemmaRef="bd:521530">meginreglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="drál" msd="SNSAar" lemmaRef="bd:514694">drál</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innlendis" msd="SNSGar" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ígildiskoma" msd="SFSNar">ÍGILDISKOMA</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tríatiundi" msd="APWMSA" lemmaRef="bd:530616">tríatiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNSAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="ma" msd="SMSAar">ma</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP">Jomfrúoyggjarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">UPPSØGN</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DNd" join="right" lemmaRef="bd:586854">innan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" join="right" lemmaRef="bd:576176">kemur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="189" msd="NOgnc">189</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNSAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="uppsiga" msd="LSFSN" join="right" lemmaRef="bd:576428">uppsøgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="boð" msd="SNPNar" lemmaRef="bd:571129">boð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsøgn" msd="SFSDAr" lemmaRef="bd:529111">uppsøgnini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP">Jomfrúoyggjarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Keypmannahavn" msd="SFSDaP" lemmaRef="bd:578386">Keypmannahavn</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="Herálvur" msd="SMSNaP" lemmaRef="bd:574862">Herálvur</w>
+            <w lemma="Joensen" msd="SgncaP">Joensen</w>
+            <w lemma="Dancia" msd="SgncaP">Dancia</w>
+            <w lemma="Penn" msd="SgncaP">Penn</w>
+            <w lemma="skjal" msd="SNSNaP" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">STJÓRNINA</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="CAYMAN" msd="SgncaP">CAYMAN</w>
+            <w lemma="ISLANDS" msd="SNSGaP">ISLANDS</w>
+            <w lemma="viðvíkjandi" msd="Adegnc" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">UPPLÝSINGUM</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="SKATTAmál" msd="SNPDar">SKATTAMÁLUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="samtykkja" msd="VNAPS3" lemmaRef="bd:554136">samtykkir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="ásamt" msd="DNd" lemmaRef="bd:587883">ásamt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="tilætlan" msd="SFSNar" lemmaRef="bd:536318">Tilætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýtsluumráði" msd="SNSNar">nýtsluumráði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="hjálp" msd="SFSAar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="halda" msd="VNMPP3" lemmaRef="bd:576164">haldast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="handhevja" msd="VIAtnp" lemmaRef="bd:549830">handhevja</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSAar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="umfata" msd="VIAtnp" lemmaRef="bd:552333">umfata</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="halda" msd="LSFPN" lemmaRef="bd:576164">hildnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="áseting" msd="SFSAar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="líkning" msd="SFSAar" lemmaRef="bd:525354">líkning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PIMpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innkrevjing" msd="SFSAar" lemmaRef="bd:525119">innkrevjing</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tvingsilsfulnað" msd="SFSAar">tvingsilsfulnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattakrav" msd="SNPDar" join="right">skattakrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kanning" msd="SFSAAr" lemmaRef="bd:525157">kanningina</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættarsókn" msd="SFSAAr" lemmaRef="bd:535184">rættarsóknina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">Upplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="umbýttar" msd="LSFPN">umbýttar</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðfarin" msd="LSFPN" lemmaRef="bd:581684">viðfarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trúnaður" msd="SMSDar" lemmaRef="bd:566510">trúnaði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">Rættindi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="trygdaratgerð" msd="SFPNar" join="right">trygdaratgerðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tryggja" msd="LSFPN" lemmaRef="bd:549740">tryggjaðar</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umsitingarligur" msd="APSFSD" lemmaRef="bd:556658">umsitingarligari</w>
+            <w lemma="mannagongd" msd="SFSDar" lemmaRef="bd:534740">mannagongd</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="óneyðugur" msd="DNd" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="forða" msd="VNAPP3" lemmaRef="bd:552974">forða</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="seinka" msd="VNAPP3" lemmaRef="bd:550037">seinka</w>
+            <w lemma="munagóður" msd="APSNSD" lemmaRef="bd:559206">munagóðum</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00116.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00116.xml
new file mode 100644
index 0000000000000000000000000000000000000000..95dc51dc593e61f90fb712f4a65e0205eeb6f4c7
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00116.xml
@@ -0,0 +1,3123 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-27af30a37cf50387" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="2440" xml:lang="en">2440 words</measure>
+        <measure unit="tokens" quantity="2798" xml:lang="en">2798 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-27af30a37cf50387</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/p4cjqyvs/tviskattasattmali-vid-cayman-islands-skjal-10.pdf?s=s1JmEWS7tMCsQbLYkxwXMDmCIQk</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="6" />
+          <tagUsage gi="pc" occurs="358" />
+          <tagUsage gi="s" occurs="76" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="2440" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="190" msd="NOgnc">190</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="lógarøki" msd="SNSNar">Lógarøki</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="umbiðja" msd="LSMSN" lemmaRef="bd:576200">umbiðin</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="varðveitsla" msd="SFSDar" lemmaRef="bd:527678">varðveitslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="lógarøki" msd="SNSAar" join="right">lógarøki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDMpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útskriva" msd="LSMPN" lemmaRef="bd:552778">útskrivaðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE">:</pc>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">Skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útskriva" msd="LSMPN" lemmaRef="bd:552778">útskrivaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagfesta" msd="SFSAar" join="right" lemmaRef="bd:553817">dagfest</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingardagin" msd="SMSAAr" join="right">ingardagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="undirs" msd="DNd">undirs</w>
+            <w lemma="krivað" msd="LSFSN" join="right">krivað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ískoyti" msd="SNSNar" lemmaRef="bd:573293">ískoyti</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="pørt" msd="SMPDAr">pørt</w>
+            <w lemma="unum" msd="SMPDAr">unum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvør</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="munandi" msd="Adegnc" lemmaRef="bd:563842">munandi</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattaáseting" msd="SFSDAr">skattaásetingini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilhoyra" msd="Adegnc" lemmaRef="bd:553380">tilhoyrandi</w>
+            <w lemma="tiltak" msd="SNPAar" lemmaRef="bd:537371">tiltøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSFPN" lemmaRef="bd:552333">umfataðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">Allýsingar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætla" msd="LSNSN" lemmaRef="bd:549302">Ætlað</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="øðrvísi" msd="DNd" lemmaRef="bd:587571">øðrvísi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="orða" msd="LSNSN" join="right" lemmaRef="bd:552972">orðað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="samtykkja" msd="Adegnc" join="left" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Cayman" msd="SgncaP" join="left">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sjómark" msd="SNPAAr" lemmaRef="bd:574493">sjómørkini</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSAar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættindi" msd="SNPNAr" lemmaRef="bd:574258">rættindini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="havbotnur" msd="SMSAAr" lemmaRef="bd:539689">havbotnin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSAAr" lemmaRef="bd:536476">undirgrundina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nátturutilfeingi" msd="SNPAar">nátturutilfeingi</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="hon" msd="PPF3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="framdur" msd="LSNPN" join="right" lemmaRef="bd:578764">framd</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="landøki" msd="SNSAar" lemmaRef="bd:530010">landøki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="havbotnur" msd="SMSAAr" lemmaRef="bd:539689">havbotnin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSAAr" lemmaRef="bd:536476">undirgrundina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nátturutilfeingi" msd="SNPAar">nátturutilfeingi</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="NRgnc" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimila" msd="LSMSN" lemmaRef="bd:550372">heimilaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="umboð" msd="SNSNar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSAAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="persónur" msd="SMPNar" join="both" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSAar" lemmaRef="bd:535493">felag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="samtak" msd="SNSNar" lemmaRef="bd:537219">samtak</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="marknaðarføra" msd="VIMtnp" lemmaRef="bd:553416">marknaðarførast</w>
+            <w lemma="almennur" msd="DNd" join="right" lemmaRef="bd:561652">alment</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="týdningarmikil" msd="ASWMSN" lemmaRef="bd:562488">týdningarmesti</w>
+            <w lemma="partabrævabólkur" msd="SMSNar">partabrævabólkur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skásettur" msd="LSMSN">skásettur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="viðurkenna" msd="LSMSD" lemmaRef="bd:553881">viðurkendum</w>
+            <w lemma="partabræv" msd="SNSDar" join="right" lemmaRef="bd:538228">partabræva</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="marknaður" msd="SMSDar" lemmaRef="bd:566163">marknaði</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skráseta" msd="LWNPN" lemmaRef="bd:576367">skrásettu</w>
+            <w lemma="partabræv" msd="SNPNAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="keypa" msd="VIMtnp" lemmaRef="bd:553478">keypast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almenningur" msd="SMSDAr" join="right" lemmaRef="bd:538675">almenninginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">Partabrøv</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="keypa" msd="VIMtnp" lemmaRef="bd:553478">keypast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="almenningur" msd="SMSDAr" join="both" lemmaRef="bd:538675">almenninginum</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="undirskildur" msd="LSNSN" lemmaRef="bd:578744">undirskilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skilligur" msd="DNd" lemmaRef="bd:556541">skilliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avmarka" msd="LSNSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avmarkaður" msd="APSMSA" lemmaRef="bd:579907">avmarkaðan</w>
+            <w lemma="bólkur" msd="SMSAar" lemmaRef="bd:538987">bólk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íleggjari" msd="SMPDar" join="right" lemmaRef="bd:548582">íleggjarum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="h" msd="TS" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="týdningarmikil" msd="ASWMSN" join="left" lemmaRef="bd:562488">týdningarmesti</w>
+            <w lemma="partabrævabólkur" msd="SMSNar" join="right">partabrævabólkur</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partabrævabólkur" msd="SMSNAr">partabrævabólkurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="partabrævabólkar" msd="SMPNar" join="right">partabrævabólkar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umboða" msd="VNAPP3" lemmaRef="bd:552947">umboða</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="meiriluti" msd="SMSAar" lemmaRef="bd:546567">meiriluta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" lemmaRef="bd:519109">atkvøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="191" msd="NOgnc">191</w>
+            <w lemma="i" msd="TS" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="viðurkenna" msd="LSMSN" join="left" lemmaRef="bd:553881">viðurkendur</w>
+            <w lemma="virðisbrævakeypsskáli" msd="SMSNar" join="right">virðisbrævakeypsskáli</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="virðisbrævakeypsskáli" msd="SMSNar" join="right">virðisbrævakeypsskáli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="verða" msd="LSMPN" lemmaRef="bd:576404">vorðnir</w>
+            <w lemma="samdur" msd="APSMPN" lemmaRef="bd:578766">samdir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="j" msd="TS" join="right">j</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="felagsskapur" msd="SMSNar" join="left" lemmaRef="bd:565933">felagsskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felagsíløga" msd="SFSAar" join="right">felagsíløgu</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="miðsavna" msd="APSMPN" lemmaRef="bd:551149">miðsavnaðir</w>
+            <w lemma="íløgumiðil" msd="SMPNar" join="right">íløgumiðlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lógligur" msd="APSMSA" lemmaRef="bd:556108">lógligan</w>
+            <w lemma="form." msd="SMSAar">form.</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">Yrkisorðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="almennur" msd="APSMSN" join="left" lemmaRef="bd:561652">almennur</w>
+            <w lemma="felagsskapur" msd="SMSNar" lemmaRef="bd:565933">felagsskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">almenn</w>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felagsíløga" msd="SFSAar" join="right">felagsíløgu</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="felagsskapur" msd="SMSNar" lemmaRef="bd:565933">felagsskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felagsíløga" msd="SFSAar">felagsíløgu</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lutaprógv" msd="SNPNAr" join="right" lemmaRef="bd:571657">lutaprógvini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partabræv" msd="SNPNAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felagsskapur" msd="SMSDAr" lemmaRef="bd:565933">felagsskapinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="keypa" msd="VIMtnp" join="right" lemmaRef="bd:553478">keypast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innloysast" msd="VIMtnp">innloysast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almenningur" msd="SMSDAr" join="right" lemmaRef="bd:538675">almenninginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lutaprógv" msd="SNPNar" join="right" lemmaRef="bd:571657">Lutaprógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felagsskapur" msd="SMSDAr" lemmaRef="bd:565933">felagsskapinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="keypa" msd="VIMtnp" join="right" lemmaRef="bd:553478">keypast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innloysast" msd="VIMtnp">innloysast</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="av" msd="DGd" join="left" lemmaRef="bd:513708">av</w>
+            <w lemma="almenningur" msd="SMSDAr" join="right" lemmaRef="bd:538675">almenninginum</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="keyp" msd="SNSNar" join="right" lemmaRef="bd:515578">keyp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innloysing" msd="SFSNar">innloysing</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskildur" msd="LSNSN" lemmaRef="bd:578744">undirskilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skilligur" msd="DNd" lemmaRef="bd:556541">skilliga</w>
+            <w lemma="avmarka" msd="LSNSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avmarkaður" msd="APSMSA" lemmaRef="bd:579907">avmarkaðan</w>
+            <w lemma="bólkur" msd="SMSAar" lemmaRef="bd:538987">bólk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íleggjari" msd="SMPDar" join="right" lemmaRef="bd:548582">íleggjarum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="k" msd="NRgnc" join="right">k</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="skattur" msd="SMSNar" join="both" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umfata" msd="LSMSN" lemmaRef="bd:552333">umfataður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="l" msd="NRgnc" join="right">l</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="umbiðja" msd="Adegnc" join="left" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFSAar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="m" msd="NRgnc" join="right">m</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="umbiðin" msd="APWMSN" join="left" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="biðja" msd="LSMSN" lemmaRef="bd:576202">biðin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="n" msd="NRgnc" join="right">n</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="tiltak" msd="SNPNar" join="left" lemmaRef="bd:537371">tiltøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggáva</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyrisitingarligur" msd="APSFSN" lemmaRef="bd:556657">fyrisitingarlig</w>
+            <w lemma="starvur" msd="SFSNar" join="right" lemmaRef="bd:561204">starvs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættargangsskipan" msd="SFSNar">rættargangsskipan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="førur" msd="APSMSA" lemmaRef="bd:555104">føran</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðin" msd="APWFPA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPAAr" join="right" lemmaRef="bd:526334">upplýsingarnar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="o" msd="NRgnc" join="right" lemmaRef="bd:514254">o</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="upplýsing" msd="SFSNar" join="both" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="boð" msd="SNPAar" join="right" lemmaRef="bd:571129">boð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skjal" msd="SNPAar" lemmaRef="bd:537265">skjøl</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skráseting" msd="SFSAar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="formur" msd="SNSAar" join="right" lemmaRef="bd:539438">form</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="p" msd="NRgnc" join="right">p</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="revsiverdur" msd="APSNPN" join="left" lemmaRef="bd:579417">revsiverd</w>
+            <w lemma="skattamál" msd="SNPNar" join="right">skattamál</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="skattamál" msd="SNPAar" join="right">skattamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="tilætlaður" msd="APSFSA" lemmaRef="bd:580010">tilætlaða</w>
+            <w lemma="atferð" msd="SFSAar" join="right" lemmaRef="bd:532500">atferð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="rættarsókn" msd="SFSAar" lemmaRef="bd:535184">rættarsókn</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="revsilóg" msd="SFPDAr" lemmaRef="bd:535115">revsilógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="q" msd="NOgnc" join="right">q</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="revsilóg" msd="SFPNar" join="both" lemmaRef="bd:535115">revsilógir</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="revsilóg" msd="SFPNar" lemmaRef="bd:535115">revsilógir</w>
+            <w lemma="kunngera" msd="LSFPN" lemmaRef="bd:575720">kunngjørdar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="revsilóg" msd="SFPDAr" lemmaRef="bd:535115">revsilógunum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="viðtøka" msd="SFPDar" join="right" lemmaRef="bd:524088">viðtøkum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skilgreinað" msd="LSNSN">skilgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="skilja" msd="VNMPS3" lemmaRef="bd:576280">skilst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samanhangur" msd="SMSDAr" join="right" lemmaRef="bd:531998">samanhanginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="mund" msd="SNSAAr" lemmaRef="bd:518347">mundið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="skattalóg" msd="SFPDar" join="right" lemmaRef="bd:535361">skattalógum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="umbýti" msd="SNSNar" lemmaRef="bd:573143">Umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSAar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">parti</w>
+            <w lemma="num" msd="SNSDAr">num</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSDar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="uppl" msd="SFPNar">uppl</w>
+            <w lemma="ýsingar" msd="SFPNar">ýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="atferð" msd="SFSNAr" join="right" lemmaRef="bd:532500">atferðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kanna" msd="LSNSN" lemmaRef="bd:551005">kannað</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="elva" msd="VUAtnp" lemmaRef="bd:553434">elvt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lóg" msd="SFPGar" lemmaRef="bd:576938">lóga</w>
+            <w lemma="rbrot" msd="SNSAar">rbrot</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="atferð" msd="SFSNar" lemmaRef="bd:532500">atferð</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="framdur" msd="LSFSN" lemmaRef="bd:578764">framd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="umráði" msd="SNSDar" lemmaRef="bd:573148">umráði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugl" msd="SMSNar">myndugl</w>
+            <w lemma="eik" msd="SMSNAr" lemmaRef="bd:576847">eikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="par" msd="SMSDAr" lemmaRef="bd:577183">par</w>
+            <w lemma="tin" msd="SMSDAr" lemmaRef="bd:577074">tinum</w>
+            <w lemma="hava" msd="VNAPS3" join="right" lemmaRef="bd:576399">hevur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="nógvur" msd="APSFPN" lemmaRef="bd:578409">nógvar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="førur" msd="APSMSA" lemmaRef="bd:555104">føran</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eftirlíka" msd="VIAtnp" lemmaRef="bd:550222">eftirlíka</w>
+            <w lemma="umbøn" msd="SFSDAr" lemmaRef="bd:536456">umbønini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðin" msd="APWFPA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hon" msd="PPF3PA" join="right" lemmaRef="bd:513683">tær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="kanska" msd="DNd" lemmaRef="bd:587339">kanska</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VNMPP3" lemmaRef="bd:553611">nýtist</w>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="egin" msd="APWFPA" lemmaRef="bd:581131">egnu</w>
+            <w lemma="skattaáseting" msd="SFPAar" join="right">skattaásetingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="serstakligur" msd="DNd" lemmaRef="bd:556506">serstakliga</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="egin" msd="APWFSD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="lóggáva" msd="SFSDar" join="right" lemmaRef="bd:521405">lóggávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skrivligur" msd="APSFPN" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="ar" msd="APSFPN" lemmaRef="bd:576757">ar</w>
+            <w lemma="vitnisfrágreiðinga" msd="SFPNar">vitnisfrágreiðinga</w>
+            <w lemma="r" msd="SFPNar">r</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vátta" msd="LSNSN" lemmaRef="bd:552656">váttað</w>
+            <w lemma="avrit" msd="SNPAar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upprunaligur" msd="APSFPD" lemmaRef="bd:555959">upprunaligum</w>
+            <w lemma="skráseting" msd="SFPDar" join="right" lemmaRef="bd:525877">skrásetingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNar" lemmaRef="bd:513862">myndugleikar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSDar" join="right" lemmaRef="bd:536716">áheitan</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="192" msd="NOgnc">192</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bankur" msd="SMPNar" lemmaRef="bd:538753">bankar</w>
+            <w lemma="hava" msd="VNAPP3" join="right" lemmaRef="bd:576399">hava</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">aðrir</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="virka" msd="VNAPS3" lemmaRef="bd:550105">virkar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="umboð" msd="SNSNar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bústjóraførleiki" msd="SMSDar" join="right">bústjóraførleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fulltrúi" msd="SMPNar" lemmaRef="bd:545469">fulltrúar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virðisbrævaumsitari" msd="SMPNar" join="right">virðisbrævaumsitarar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ognarrættur" msd="SMSDar">ognarrætti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarfelag" msd="SNPDar" join="right" lemmaRef="bd:535861">íognarfeløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stórsamtøka" msd="SFPDar" join="right">stórsamtøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grunnur" msd="SMPDar" join="right" lemmaRef="bd:569628">grunnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Anstalten" msd="SgncaP" join="both">Anstalten</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DNd" join="right" lemmaRef="bd:580204">íroknað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="avmarking" msd="SFPAAr" lemmaRef="bd:524478">avmarkingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognarrættur" msd="SMSAar">ognarrætt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="tílíkur" msd="PIMpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ognarrættarketu" msd="SFSDar" join="right">ognarrættarketu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stór-sam-tøka" msd="SFPAar">stórsamtøkur</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stovnari" msd="SMPAar" join="right" lemmaRef="bd:547788">stovnarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsitari" msd="SMPAar" lemmaRef="bd:548243">umsitarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ágóðagegnig" msd="APSNPA" join="right">ágóðagegnig</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="grunnur" msd="SMPAar" join="right" lemmaRef="bd:569628">grunnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stovnari" msd="SMPAar" join="right" lemmaRef="bd:547788">stovnarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="limur" msd="SMPAar" lemmaRef="bd:565737">limir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ráð" msd="SNSDAr" lemmaRef="bd:571326">ráðnum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="grunnur" msd="SMSAAr" lemmaRef="bd:569628">grunnin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ágóðagegnig" msd="APSNPA" join="right">ágóðagegnig</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="haraftrat" msd="DNd" lemmaRef="bd:587266">Haraftrat</w>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setur</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="eingin" msd="PINpSA" lemmaRef="bd:587901">einki</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPAAr" lemmaRef="bd:532202">partarnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognarrættur" msd="SMSAar">ognarrætt</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="rikin" msd="APSNPD" lemmaRef="bd:581328">riknum</w>
+            <w lemma="handilsfelag" msd="SNPDar" lemmaRef="bd:584945">handilsfeløgum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="felagsíløgugrunnur" msd="SMPDar">felagsíløgugrunnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skipan" msd="SFPDar" join="left" lemmaRef="bd:535389">skipanum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="innheinta" msd="LSFSN" lemmaRef="bd:552490">innheintað</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skap" msd="VIAtnp" lemmaRef="bd:536850">skapa</w>
+            <w lemma="órímiligur" msd="APSMPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="niðanfyristandandi" msd="Adegnc" lemmaRef="bd:563629">niðanfyristandandi</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vitast" msd="VIMtnp">vitast</w>
+            <w lemma="frammaundan" msd="DNd">frammaundan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umbøn" msd="SFSAAr" join="right" lemmaRef="bd:536456">umbønina</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samleiki" msd="SMSAAr" lemmaRef="bd:514011">samleikan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="kanna" msd="LSMSN" lemmaRef="bd:551005">kannaður</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rannsaka" msd="LSMSN" join="right" lemmaRef="bd:549865">rannsakaður</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="váttan" msd="SFSAar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbiðin" msd="APWFSA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ír" msd="CS">ír</w>
+            <w lemma="oknað" msd="LSFSN">oknað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hvør" msd="PQNpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PQNpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="forma" msd="SNSDar" lemmaRef="bd:550808">formi</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">ynskir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="móttaka" msd="VIAtnp" lemmaRef="bd:576121">móttaka</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skattaendamálið" msd="SNSNAr" join="right">skattaendamálið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umbiðja" msd="LSFSN" lemmaRef="bd:576200">umbiðin</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="orsøkir" msd="SFPNar">orsøkir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" join="right" lemmaRef="bd:576164">halda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbiðin" msd="APWFSN" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="finna" msd="VIAtnp" lemmaRef="bd:575902">finna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="lógarøki" msd="SNSAAr">lógarøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="langur" msd="DNd" lemmaRef="bd:564185">langt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kunnugur" msd="APSNSN" join="right" lemmaRef="bd:554334">kunnugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="halda" msd="LSMSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="umbiðin" msd="APWFSA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NCgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="váttan" msd="SFSAar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsitingarligur" msd="APSFPA" lemmaRef="bd:556658">umsitingarligar</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="umbiðja" msd="LWFSN" lemmaRef="bd:576200">umbidna</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="inna" msd="DGd" lemmaRef="bd:553957">inna</w>
+            <w lemma="n" msd="DNd">n</w>
+            <w lemma="lógarøki" msd="SNSAAr">lógarøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="sambær" msd="DGd">sambær</w>
+            <w lemma="t" msd="DGd">t</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APSFSD" lemmaRef="bd:556584">vanligari</w>
+            <w lemma="umsitingarligur" msd="APSFSD" lemmaRef="bd:556658">umsitingarligari</w>
+            <w lemma="mannagongd" msd="SFSDar" lemmaRef="bd:534740">mannagongd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="váttan" msd="SFSAar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="troyta" msd="VUAtnp" lemmaRef="bd:553584">troytt</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="tøkur" msd="APSMPA" lemmaRef="bd:555502">tøkar</w>
+            <w lemma="møguleiki" msd="SMPAar" lemmaRef="bd:513882">møguleikar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWNSD" lemmaRef="bd:581131">egna</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">øki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="u" msd="DNd">u</w>
+            <w lemma="ttan" msd="CS">ttan</w>
+            <w lemma="hann" msd="PPM3PA" join="right" lemmaRef="bd:513684">teir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="atvold" msd="SNSNar" lemmaRef="bd:533489">atvold</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="órímiligur" msd="APSMPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðin" msd="APWFPA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="skjótt" msd="DNd" lemmaRef="bd:564433">skjótt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vissa" msd="VIAtnp" lemmaRef="bd:552244">vissa</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skjótur" msd="APSFSA" lemmaRef="bd:555737">skjóta</w>
+            <w lemma="avgreiðsla" msd="SFSAar" lemmaRef="bd:519125">avgreiðslu</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="váttta" msd="VIAtnp">váttta</w>
+            <w lemma="móttøka" msd="SFSAar" lemmaRef="bd:521723">móttøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="varugur" msd="APSMSA" lemmaRef="bd:554346">varugan</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="nakar" msd="PINpSN" lemmaRef="bd:587899">nakað</w>
+            <w lemma="vanta" msd="VNAPS3" lemmaRef="bd:552473">vantar</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="umbøn" msd="SFSDAr" lemmaRef="bd:536456">umbønini</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="NOgnc" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="90" msd="NOgnc">90</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="forðing" msd="SFPNar" lemmaRef="bd:524854">forðingar</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="sýta" msd="VNAPS3" lemmaRef="bd:553624">sýtir</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="greiða" msd="VIAtnp" lemmaRef="bd:553662">greiða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="orsøkini" msd="SFSDAr">orsøkini</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hví" msd="DNd" lemmaRef="bd:587313">hví</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikk" msd="DNd">ikk</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hvør" msd="PQNpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <w lemma="forðing" msd="SFPNAr" lemmaRef="bd:524854">forðingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="orsøkirnar" msd="SFPNAr">orsøkirnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sýting" msd="SFSAAr" join="right" lemmaRef="bd:526115">sýtingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="Skattarannsókn" msd="SFPNar">Skattarannsóknir</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="umboð" msd="SNPDar" lemmaRef="bd:571401">umboðum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="RMSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="øki" msd="SNSAAr" lemmaRef="bd:530226">økið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fyrranevnda" msd="APWMSD">fyrranevnda</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="likamligur" msd="DNd" lemmaRef="bd:556552">likamligar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="193" msd="NOgnc">193</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kanna" msd="VNAPP3" lemmaRef="bd:551005">kanna</w>
+            <w lemma="skráseting" msd="SFPAar" lemmaRef="bd:525877">skrásetingar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skrivligur" msd="APSNSD" lemmaRef="bd:557224">skrivligum</w>
+            <w lemma="loyvi" msd="SNSDar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="seinranevnda" msd="APWMSD">seinranevnda</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fyrranevnda" msd="APWMSD">fyrranevnda</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fundur" msd="SMSDAr" lemmaRef="bd:565701">fundinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="likamligur" msd="APWMPA" lemmaRef="bd:556552">likamligu</w>
+            <w lemma="persónur" msd="SMPAAr" join="right" lemmaRef="bd:540818">persónarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="num" msd="SNSDAr">num</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="RMSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="boð" msd="SNPDar" lemmaRef="bd:571129">boðum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fyrrane" msd="ACWMSD">fyrrane</w>
+            <w lemma="vnda" msd="APWMSD">vnda</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" lemmaRef="bd:566929">staðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattarannsókn" msd="SFSDar">skattarannsókn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="seinranevnda" msd="APWMSD">seinranevnda</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="umbøn" msd="SFSNAr" join="right" lemmaRef="bd:536456">umbønin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gingi" msd="DNd">gingi</w>
+            <w lemma="n" msd="DNd">n</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="møti" msd="SNSDar" join="right" lemmaRef="bd:572642">møti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="kanning" msd="SFSAAr" join="right" lemmaRef="bd:525157">kanningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="skjótt" msd="DNd" lemmaRef="bd:564433">skjótt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="bera" msd="VNAPS3" join="right" lemmaRef="bd:576019">ber</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugur" msd="SMSDAr" join="right" lemmaRef="bd:554324">myndug</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leika" msd="SMSDAr" lemmaRef="bd:514180">leikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kanning" msd="SFSDAr" join="right" lemmaRef="bd:525157">kanningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="embætisfólk" msd="SNSNar" lemmaRef="bd:514785">embætisfólk</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSNSN" lemmaRef="bd:553336">tilnevnt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ge" msd="VIAtnp">ge</w>
+            <w lemma="ra" msd="VIAtnp">ra</w>
+            <w lemma="kanning" msd="SFSAAr" join="right" lemmaRef="bd:525157">kanningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="framferð" msd="SFSGar" lemmaRef="bd:532698">framferðar</w>
+            <w lemma="háttur" msd="SMPNar" lemmaRef="bd:567481">hættir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSFPN" lemmaRef="bd:554166">kravdar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fyrranevnda" msd="APWMSD">fyrranevnda</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útinning" msd="SFSAar" lemmaRef="bd:526584">útinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rannsókn" msd="SFSDAr" lemmaRef="bd:535082">rannsóknini</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="viðví" msd="DGd">viðví</w>
+            <w lemma="kjandi" msd="Adegnc">kjandi</w>
+            <w lemma="útinning" msd="SFSDar" lemmaRef="bd:526584">útinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattarannsókn" msd="SFSDAr">skattarannsóknini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="rannsókn" msd="SFSAAr" join="right" lemmaRef="bd:535082">rannsóknina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="møguleiki" msd="SMSNar" lemmaRef="bd:513882">Møguleiki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sýta" msd="VIAtnp" lemmaRef="bd:553624">sýta</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="umbiðin" msd="APWMSN" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="biðja" msd="LSMSN" lemmaRef="bd:576202">biðin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFSAar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sín" msd="PEF3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWFPD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umsitingarmál" msd="SNPAar">umsitingarmál</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útinning" msd="SFSAar" lemmaRef="bd:526584">útinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sín" msd="PEF3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWFPD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="skattalóg" msd="SFPDar" join="right" lemmaRef="bd:535361">skattalógum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sýta" msd="VIAtnp" lemmaRef="bd:553624">sýta</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="hjálp" msd="SFSAar" join="right" lemmaRef="bd:534253">hjálp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útflýggja" msd="VIAtnp" lemmaRef="bd:549766">útflýggja</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="avdúka" msd="VUAtnp" lemmaRef="bd:550256">avdúkað</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="vinnuligur" msd="APSMSA" join="right" lemmaRef="bd:557165">vinnuligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handilsrakstrarligan" msd="APSMSA" join="right">handilsrakstrarligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ídnaðarligur" msd="APSMSA" join="right" lemmaRef="bd:556705">ídnaðarligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handilsligur" msd="APSMSA" lemmaRef="bd:556960">handilsligan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="yrkisligur" msd="APSMSA" lemmaRef="bd:556867">yrkisligan</w>
+            <w lemma="loynidómur" msd="SMSAar" lemmaRef="bd:540309">loynidóm</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="framleiðsluháttur" msd="SMSAar" join="right">framleiðsluhátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="frammanfyristandandi" msd="Adegnc" lemmaRef="bd:563626">frammanfyristandandi</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="slag" msd="SNSDAr" join="right" lemmaRef="bd:535723">slagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="slíkur" msd="PIMpSN" lemmaRef="bd:555427">slíkur</w>
+            <w lemma="loynidómur" msd="SMSNar" lemmaRef="bd:540309">loynidómur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="framleiðsluháttur" msd="SMSNar">framleiðsluháttur</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="orsøk" msd="SFSDar" join="right">orsøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="sermerki" msd="SNSAar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="stykki" msd="SNSDAr" join="right" lemmaRef="bd:530126">stykkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="bera" msd="VUAtnp" lemmaRef="bd:576019">borið</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samskifti" msd="SNSAar" lemmaRef="bd:572800">samskifti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trúnaður" msd="SMSDar" lemmaRef="bd:566510">trúnaði</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="viðskiftafólk" msd="SNSAar" lemmaRef="bd:517678">viðskiftafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fulltrúi" msd="SMSAar" join="right" lemmaRef="bd:545469">fulltrúa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sakførari" msd="SMSAar" lemmaRef="bd:547276">sakførara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="loyvd" msd="APSNPA" join="right" lemmaRef="bd:532833">loyvd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lógligur" msd="APSNPA" lemmaRef="bd:556108">lóglig</w>
+            <w lemma="umboð" msd="SNPAar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="slíkur" msd="PINpPN" lemmaRef="bd:555427">slík</w>
+            <w lemma="samskifti" msd="SNPNar" lemmaRef="bd:572800">samskifti</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leita" msd="VIAtnp" lemmaRef="bd:552369">leita</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="lógligur" msd="APSFSA" lemmaRef="bd:556108">lógliga</w>
+            <w lemma="ráðgeving" msd="SFSAar" lemmaRef="bd:525699">ráðgeving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umhugsa" msd="LWNSA" lemmaRef="bd:550322">umhugsaði</w>
+            <w lemma="rættarsakarmál" msd="SNPAar" join="right">rættarsakarmál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="umbiðin" msd="APWMSN" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsa" msd="SFSAar" lemmaRef="bd:553529">upplýsi</w>
+            <w lemma="ng" msd="SFSAar">ng</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="avdúking" msd="SFSNAr" lemmaRef="bd:524459">avdúkingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFSDAr" lemmaRef="bd:526334">upplýsingini</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stríð" msd="SNSDar" lemmaRef="bd:571369">stríð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="almennur" msd="APSMSA" lemmaRef="bd:561652">almennan</w>
+            <w lemma="framferðarháttur" msd="SMSAar" lemmaRef="bd:567495">framferðarhátt</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ordre" msd="F" join="left">ordre</w>
+            <w lemma="public" msd="F" join="right">public</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="sýta" msd="LSFSN" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="orsøk" msd="SFSDar" join="right">orsøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ósemja" msd="SFSNar" lemmaRef="bd:524289">ósemja</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattakrav" msd="SNSAAr" join="right">skattakravið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umbøn" msd="SFSAAr" join="right" lemmaRef="bd:536456">umbønina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="umbiðin" msd="APWMSN" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="fr" msd="DNd">fr</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umbiðja" msd="LSFPN" lemmaRef="bd:576200">umbidnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóggáva" msd="SFSDAr">skattalóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="mannamunur" msd="SMSAar" lemmaRef="bd:565766">mannamun</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ríkisborgari" msd="SMPAar" lemmaRef="bd:547226">ríkisborgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="samanbera" msd="LSNSN" lemmaRef="bd:576026">samanborið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ríkisborgari" msd="SMSAar" lemmaRef="bd:547226">ríkisborgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="umstøður" msd="SFPDar" join="right" lemmaRef="bd:569238">umstøðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="194" msd="NOgnc">194</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="tagnarskylda" msd="SFSNar" lemmaRef="bd:527590">Tagnarskylda</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="upplýsing" msd="SFSNar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="móttaka" msd="LSFSN" lemmaRef="bd:576121">móttikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðfarin" msd="LSFSN" lemmaRef="bd:581684">viðfarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trúnaður" msd="SMSDar" lemmaRef="bd:566510">trúnaði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heruppií" msd="DNd" join="left">heruppií</w>
+            <w lemma="dómstólur" msd="SMPDar" lemmaRef="bd:539139">dómstólum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsitingarmyndugleiki" msd="SMPDar" join="right">umsitingarmyndugleikum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógarøki" msd="SNSDAr">lógarøkinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="líkning" msd="SFSDar" lemmaRef="bd:525354">líkning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innheinting" msd="SFSDar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvingsilsfulnaður" msd="SMSDar">tvingsilsfulnaði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættarsókn" msd="SFSDar" lemmaRef="bd:535184">rættarsókn</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kæruavgerð" msd="SFPDar">kæruavgerðum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áleggja" msd="LSMPN" lemmaRef="bd:576273">álagdir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tílíkur" msd="APSMPN" lemmaRef="bd:555432">Tílíkir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMPNar" lemmaRef="bd:513862">myndugleikar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="tílíkur" msd="PIFpPA" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tílíkur" msd="PINpPA" lemmaRef="bd:555432">tílík</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="almennur" msd="APSFPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="rættarsókn" msd="SFPDar" lemmaRef="bd:535184">rættarsóknum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættaravgerð" msd="SFPDar" join="right">rættaravgerðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">Upplýsingarnar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="nakar" msd="PIMpSD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="samtøka" msd="SFSDar" lemmaRef="bd:522508">samtøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nakar" msd="PINpSD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lógarøki" msd="SNSDar">lógarøki</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="greiða" msd="LSNSN" lemmaRef="bd:553662">greitt</w>
+            <w lemma="skrivligur" msd="APSNSA" lemmaRef="bd:557224">skrivligt</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="kostnaður" msd="SMSNar" lemmaRef="bd:566179">Kostnaður</w>
+            <w lemma="Kostnaðarupphædd" msd="SFSNAr">Kostnaðarupphæddin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="veiting" msd="SFSAar" lemmaRef="bd:526388">veiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hjálp" msd="SFSDar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="játta" msd="VIMtnp" lemmaRef="bd:552650">játtast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPDAr" lemmaRef="bd:513862">myndugleikunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">Mannagongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="trupulleiki" msd="SMPNar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPNar" lemmaRef="bd:515500">ivamál</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="partur" msd="SMPAAr" lemmaRef="bd:532202">partarnar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="fremjing" msd="SFSDar" lemmaRef="bd:524872">fremjing</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNar" lemmaRef="bd:513862">myndugleikar</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="aftrat" msd="DGd" lemmaRef="bd:586917">Aftrat</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="avtala" msd="SFPDar" join="right" lemmaRef="bd:519134">avtalum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="mannagongd" msd="SFPAAr" join="right" lemmaRef="bd:534740">mannagongdirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endamál" msd="SNPDar" lemmaRef="bd:514788">endamálum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lag" msd="SNSAar" lemmaRef="bd:527773">lag</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="ígildiskoma" msd="SFSNar">Ígildiskoma</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fullføring" msd="SFSAar">fullføring</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættargangsskipan" msd="SFSDar" join="right">rættargangsskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggáva</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="tríatiundi" msd="APWMSA" lemmaRef="bd:530616">tríatiunda</w>
+            <w lemma="daga" msd="SMSAar" lemmaRef="bd:549515">dagi</w>
+            <w lemma="n" msd="TS">n</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="móttøka" msd="SFSAAr" lemmaRef="bd:521723">móttøkuna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="seinur" msd="ACWFSD" lemmaRef="bd:555778">seinru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="kunning" msd="SFPDar" lemmaRef="bd:525238">kunningum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattarevsimál" msd="SNPAar" join="right">skattarevsimál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ígildiskomuni" msd="SFSDAr" join="right">ígildiskomuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaskeið" msd="SNPAar" join="right">skattaskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2004" msd="NOgnc" join="right">2004</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="har" msd="CS" lemmaRef="bd:587265">har</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skattaskeið" msd="SNSNar">skattaskeið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="skattakrav" msd="SNPAar" join="right">skattakrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2004" msd="NOgnc" join="right">2004</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="mál" msd="SNPAar" join="right" lemmaRef="bd:516179">mál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaskeið" msd="SNPAar" join="right">skattaskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">næst</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="CS" lemmaRef="bd:587265">har</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skattaskeið" msd="SNSNar">skattaskeið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="skattakrav" msd="SNPAar" join="right">skattakrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">næst</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="195" msd="NOgnc">195</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mánaður" msd="SMSDAr" join="right" lemmaRef="bd:566206">mánaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="skeið" msd="SNSNar" lemmaRef="bd:571040">skeið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" lemmaRef="bd:575959">runnið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsagnarboð" msd="SNPDAr">uppsagnarboðunum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="siga" msd="LSFSN" lemmaRef="bd:576426">søgd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="báðir" msd="PIMpPN" lemmaRef="bd:513751">báðir</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="binda" msd="LSMPN" lemmaRef="bd:575935">bundnir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="upplýsing" msd="SFSDar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Stokkholm" msd="SgncaP">Stokkholm</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SNSGaP">Islands</w>
+            <w lemma="Herálvur" msd="SMSNaP" lemmaRef="bd:574862">Herálvur</w>
+            <w lemma="Joensen" msd="SgncaP">Joensen</w>
+            <w lemma="Alden" msd="SgncaP">Alden</w>
+            <w lemma="McLaughkin" msd="SgncaP" join="right">McLaughkin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jr" msd="TT" join="right">jr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00118.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00118.xml
new file mode 100644
index 0000000000000000000000000000000000000000..dc5d0ba2473d79f788eb69ad572de272b812b185
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00118.xml
@@ -0,0 +1,1558 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-2ccb2aabb5d92eb6" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="1159" xml:lang="en">1159 words</measure>
+        <measure unit="tokens" quantity="1321" xml:lang="en">1321 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-2ccb2aabb5d92eb6</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/cqpkjx2n/tviskattasattmali-vid-cayman-islands-skjal13.pdf?s=4UU3nW7XoCTx_9D4UZYpE81jaT4</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="3" />
+          <tagUsage gi="pc" occurs="162" />
+          <tagUsage gi="s" occurs="35" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="1159" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="206" msd="NOgnc">206</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNPDar">náttúrutilfeingi</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="fremjast" msd="VIMtnp" join="right">fremjast</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KQ" join="right">‘</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="’" msd="KQ" join="left">’</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="i" msd="TS" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimur" msd="SMSDar" join="right" lemmaRef="bd:539705">heimi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="virkissæti" msd="SNSDar" join="right">virkissæti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skrásetingarstaður" msd="SMSDar">skrásetingarstaði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sermerki" msd="SNSDar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimur" msd="SMSDar" join="right" lemmaRef="bd:539705">heimi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skrásetingarstaður" msd="SMSDar" join="right">skrásetingarstaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="munagóður" msd="APSNSD" lemmaRef="bd:559206">munagóðum</w>
+            <w lemma="virkissæti" msd="SNSDar">virkissæti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sermerki" msd="SNSDar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íkomin" msd="LSFSN" lemmaRef="bd:581585">íkomin</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virkisavrik" msd="SNSNAr">virkisavrikið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virkin" msd="APWNSN" lemmaRef="bd:581516">virkna</w>
+            <w lemma="handilsvirksemi" msd="SNSNAr">handilsvirksemið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KE" join="right">‘</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="both" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="’" msd="KE" join="left">’</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="yrki" msd="SNSDar" join="right" lemmaRef="bd:530207">yrki</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KE" join="right">‘</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="left" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="’" msd="KE" join="left">’</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" join="right" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KE" join="right">‘</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="’" msd="KE" join="left">’</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="myndugleikur" msd="SMSAar">myndugleik</w>
+            <w lemma="in" msd="SMSAAr">in</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="upplýsing" msd="SFSDar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimila" msd="LSMSN" lemmaRef="bd:550372">heimilaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNar" lemmaRef="bd:545502">fíggjarmálaráðharri</w>
+            <w lemma="n" msd="TS">n</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSA" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="umboð" msd="SNSAar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útnevna" msd="LSMSN" lemmaRef="bd:553338">útnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yrkisorð" msd="SNSNar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="meginregla" msd="SFPNar" lemmaRef="bd:521530">Meginreglur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="javning" msd="SFSDar" lemmaRef="bd:525147">javning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sameindum" msd="APSFPD">sameindum</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">fyritøkum</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">part</w>
+            <w lemma="i" msd="DNd">i</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" join="right" lemmaRef="bd:521189">leiðsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fæfeingi" msd="SNSDar" lemmaRef="bd:529946">fæfeingi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samur" msd="PIMpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" join="right" lemmaRef="bd:521189">leiðsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fæfeingi" msd="SNSDar" lemmaRef="bd:529946">fæfeingi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="onkur" msd="PINpSD" lemmaRef="bd:587900">onkrum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="áleggja" msd="LSFPN" lemmaRef="bd:576273">álagdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="báðir" msd="PIFpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="fyritøka" msd="SFPAAr" lemmaRef="bd:520155">fyritøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="handilsligur" msd="APWNPD" lemmaRef="bd:556960">handilsligu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APWNPD" lemmaRef="bd:556661">fíggjarligu</w>
+            <w lemma="samband" msd="SNPDar" join="right" lemmaRef="bd:527997">sambondum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="víkja" msd="VNAPP3" lemmaRef="bd:575833">víkja</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSFPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="fyritøka" msd="SFPAar" join="right" lemmaRef="bd:520155">fyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" join="right" lemmaRef="bd:576399">hevði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">umstøðurnar</w>
+            <w lemma="vera" msd="VNAAP3" join="right" lemmaRef="bd:514174">vóru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" join="right" lemmaRef="bd:514255">men</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verða" msd="LSMSN" lemmaRef="bd:576404">vorðin</w>
+            <w lemma="tilllutaður" msd="LSMSN">tilllutaður</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="íroknaður" msd="LSMSN" lemmaRef="bd:580204">íroknaður</w>
+            <w lemma="vinningur" msd="SMSDAr" lemmaRef="bd:542165">vinninginum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="fyritøka" msd="SFSDAr" lemmaRef="bd:520155">fyritøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="samsvara" msd="DNd" join="right" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">Mannagongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="207" msd="NOgnc">207</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="meginregla" msd="SFPNAr" join="right" lemmaRef="bd:521530">meginreglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="halda" msd="LSFPN" lemmaRef="bd:576164">hildnar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hon" msd="PPF3SN" join="right" lemmaRef="bd:513683">hon</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættarbati" msd="SMPAAr" join="right">rættarbatarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggáva</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="veita" msd="VNAPS3" join="right" lemmaRef="bd:553565">veitir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="fráboðan" msd="SFSDar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="framferð" msd="SFSAAr" join="right" lemmaRef="bd:532698">framferðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stríða" msd="VNAPS3" lemmaRef="bd:553678">stríðir</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stríð" msd="SNSDar" lemmaRef="bd:571369">stríð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="meginregla" msd="SFPAAr" join="right" lemmaRef="bd:521530">meginreglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="drál" msd="SNSAar" lemmaRef="bd:514694">drál</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanlendis" msd="DNd" lemmaRef="bd:586984">innanlendis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ígildiskoma" msd="SFSNar">Ígildiskoma</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ígildissetanina" msd="SFSAAr">ígildissetanina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættargangsskipan" msd="SFPDar" join="right">rættargangsskipanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tríatiundi" msd="APWMSA" lemmaRef="bd:530616">tríatiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="móttøka" msd="SFSAAr" lemmaRef="bd:521723">móttøkuna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="seinur" msd="ACWFSD" lemmaRef="bd:555778">seinru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fráboðan" msd="SFPDar" lemmaRef="bd:534005">fráboðanum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="i" msd="TS" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="afturhildin" msd="LSMPN" lemmaRef="bd:581041">afturhildnir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kelda" msd="SFSAAr" lemmaRef="bd:520807">kelduna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="upphædd" msd="SFPAar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="gjalda" msd="LSFPA" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="afturrindaðar" msd="LSFPN">afturrindaðar</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="inntøkuskattur" msd="SMPDar" join="right" lemmaRef="bd:531109">inntøkuskattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="krevja" msd="VIMtnp" lemmaRef="bd:554166">krevjast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSFSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DNd" join="right" lemmaRef="bd:586854">innan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="i" msd="TS" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="afturhildin" msd="LSMPN" lemmaRef="bd:581041">afturhildnir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kelda" msd="SFSAAr" lemmaRef="bd:520807">kelduna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="upphædd" msd="SFPAar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="gjalda" msd="LSFPA" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="afturrindaðar" msd="LSFPN">afturrindaðar</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="skeið" msd="SNSNAr" lemmaRef="bd:571040">skeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="208" msd="NOgnc">208</w>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="inntøkuskattur" msd="SMPDar" join="right" lemmaRef="bd:531109">inntøkuskattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" join="right" lemmaRef="bd:576176">kemur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Paris" msd="SgncaP" join="right">Paris</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Jákup" msd="SMSNaP" lemmaRef="bd:575070">Jákup</w>
+            <w lemma="Eyðfinnur" msd="SMSNaP" lemmaRef="bd:538575">Eyðfinn</w>
+            <w lemma="Kjærbo" msd="SgncaP">Kjærbo</w>
+            <w lemma="William" msd="SMSNaP">William</w>
+            <w lemma="McKeeva" msd="SgncaP">McKeeva</w>
+            <w lemma="Bush" msd="SgncaP">Bush</w>
+            <w lemma="skjal" msd="SNSNaP" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="VNAPS3" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="kongadømi" msd="SNSAar" lemmaRef="bd:585651">KONGADØMI</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="NIÐURLONDUM" msd="SNPDaP">NIÐURLONDUM</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">VIÐ</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">ATLITI</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">AT</w>
+            <w lemma="niðurlendskur" msd="APWFPD" lemmaRef="bd:557690">NIÐURLENDSKU</w>
+            <w lemma="ANTILLUNUM" msd="SFPDar">ANTILLUNUM</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">UMBÝTI</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">UPPLÝSINGUM</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">SKATTUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kongadømi" msd="SNSAar" lemmaRef="bd:585651">kongadømi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Niðurlond" msd="SNPDaP" lemmaRef="bd:538362">Niðurlondum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="niðurlendskur" msd="APWFPD" lemmaRef="bd:557690">Niðurlendsku</w>
+            <w lemma="Antillunum" msd="SFPDAP">Antillunum</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="samtykkja" msd="VNAPS3" lemmaRef="bd:554136">samtykkir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="alttjóðarættarligu" msd="APWMPA">alttjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="ásamt" msd="DNd" lemmaRef="bd:587883">ásamt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="tilætlan" msd="SFSNar" lemmaRef="bd:536318">Tilætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýtsluumráði" msd="SNSNar">nýtsluumráði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="hjálp" msd="SFSAar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="halda" msd="VNMPP3" lemmaRef="bd:576164">haldast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="handhevja" msd="VIAtnp" lemmaRef="bd:549830">handhevja</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSAar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="umfata" msd="VIAtnp" lemmaRef="bd:552333">umfata</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="halda" msd="LSFPN" lemmaRef="bd:576164">hildnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="áseting" msd="SFSAar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="líkning" msd="SFSAar" lemmaRef="bd:525354">líkning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PIMpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innkrevjing" msd="SFSAar" lemmaRef="bd:525119">innkrevjing</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tvingsilsfulnað" msd="SFSAar">tvingsilsfulnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattakrav" msd="SNPDar" join="right">skattakrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kanning" msd="SFSAAr" lemmaRef="bd:525157">kanningina</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættarsókn" msd="SFSAAr" lemmaRef="bd:535184">rættarsóknina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">Upplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="umbýttar" msd="LSFPN">umbýttar</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðfarin" msd="LSFPN" lemmaRef="bd:581684">viðfarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trúnaður" msd="SMSDar" lemmaRef="bd:566510">trúnaði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">Rættindi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="trygdaratgerð" msd="SFPNar" join="right">trygdaratgerðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tryggja" msd="LSFPN" lemmaRef="bd:549740">tryggjaðar</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00119.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00119.xml
new file mode 100644
index 0000000000000000000000000000000000000000..0f00a92fff98665114a31f3412f3cc01b60995bb
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00119.xml
@@ -0,0 +1,4864 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-2d4b004c640e1e01" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="3897" xml:lang="en">3897 words</measure>
+        <measure unit="tokens" quantity="4465" xml:lang="en">4465 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-2d4b004c640e1e01</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/q50e3x5x/tviskattasattmali-vid-bermuda-skjal2-o-protokol.pdf?s=eOkypx6PSnPGhhXB964Mxi1y8jY</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="10" />
+          <tagUsage gi="pc" occurs="568" />
+          <tagUsage gi="s" occurs="109" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="3897" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="146" msd="NOgnc">146</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="VNAPS3" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPGaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="BERMUDA" msd="SFSGaP">BERMUDA</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">UMBÝTI</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="upplýsing" msd="APSFPD" lemmaRef="bd:526334">UPPLÝSINGUM</w>
+            <w lemma="viðvíkjandi" msd="Adegnc" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">SKATTUM</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="fagna" msd="VNAPS3" lemmaRef="bd:550881">fagnar</w>
+            <w lemma="niðurstøða" msd="SFSDAr" lemmaRef="bd:521827">niðurstøðuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesa</w>
+            <w lemma="ri" msd="APWFSD">ri</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umboða" msd="VNAPS3" lemmaRef="bd:552947">umboðar</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="stig" msd="SNSAar" lemmaRef="bd:518917">stig</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avhenda" msd="VIAtnp" lemmaRef="bd:553757">avhenda</w>
+            <w lemma="álit" msd="SNSAAr" join="right" lemmaRef="bd:517733">álitið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="gera" msd="VNAAS3" join="right" lemmaRef="bd:575738">gjørdi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vi" msd="PPg1PN">vi</w>
+            <w lemma="rða" msd="VNAPP1">rða</w>
+            <w lemma="meginrreglurnar" msd="SFPAAr">meginrreglurnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjøgnumskygni" msd="SNSAar" lemmaRef="bd:573538">gjøgnumskygni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landstýri" msd="SNSNar">landstýri</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="lýsir" msd="VNAPS3" join="right">lýsir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="binda" msd="VUAtnp" lemmaRef="bd:575935">bundið</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="høgur" msd="APSNPA" lemmaRef="bd:555859">høg</w>
+            <w lemma="stig" msd="SNPAar" lemmaRef="bd:518917">stig</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="munadyggur" msd="APSFSA" lemmaRef="bd:561586">munadygga</w>
+            <w lemma="umbýting" msd="SFSAar">umbýting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="báði" msd="DNd" lemmaRef="bd:587707">báði</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="revsiverdur" msd="APSNPD" lemmaRef="bd:579417">revsiverdum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="borgarligur" msd="APSNPD" lemmaRef="bd:556659">borgarligum</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="rímiligur" msd="APSFSA" lemmaRef="bd:556245">rímiliga</w>
+            <w lemma="tíðarfreist" msd="SFSAar" join="right" lemmaRef="bd:536437">tíðarfreist</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samsvara" msd="DNd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endamál" msd="SNPDAr" lemmaRef="bd:514788">endamálunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilætlan" msd="SFPDAr" lemmaRef="bd:536318">tilætlanunum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="heimsunfatandi" msd="Adegnc">heimsunfatandi</w>
+            <w lemma="for" msd="SNSDAr" lemmaRef="bd:538620">foruminum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skatting" msd="SFSAar" join="right" lemmaRef="bd:525839">skatting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="viðurkenna" msd="VNAPS3" join="right" lemmaRef="bd:553881">viðurkennir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="binda" msd="VUAtnp" lemmaRef="bd:575935">bundið</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stríða" msd="VIMtnp" lemmaRef="bd:553678">stríðast</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="skattasvik" msd="SNSDar" lemmaRef="bd:516756">skattasviki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="gonguverk" msd="SNPAar" join="right" lemmaRef="bd:585146">gonguverk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="styrkja" msd="VNAPP3" lemmaRef="bd:554062">styrkja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gjøgnumskygni" msd="SNSAar" join="right" lemmaRef="bd:573538">gjøgnumskygni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="viðurkenna" msd="VNAPS3" join="right" lemmaRef="bd:553881">viðurkennir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="n" msd="TS">n</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="íkast" msd="SNSNar" lemmaRef="bd:537072">íkast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nøkta" msd="VIAtnp" lemmaRef="bd:552431">nøkta</w>
+            <w lemma="tørvur" msd="SMSAAr" lemmaRef="bd:531911">tørvin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="land" msd="SNPDar" lemmaRef="bd:527776">londum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="menna" msd="VIAtnp" lemmaRef="bd:553951">menna</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="heimsumfatandi" msd="Adegnc" lemmaRef="bd:563996">heimsumfatandi</w>
+            <w lemma="umbýtinga" msd="Adegnc">umbýtinga</w>
+            <w lemma="rnetverk" msd="SNSAar">rnetverk</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dyggiliga" msd="DNd">dyggiliga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="berja" msd="VIAtnp" lemmaRef="bd:554148">berja</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="skattaundandráttur" msd="SMSAar" join="right">skattaundandrátt</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="viðurkenna" msd="VNAPS3" join="right" lemmaRef="bd:553881">viðurkennir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samsvara" msd="DNd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="sermerki" msd="SNSAAr" join="right" lemmaRef="bd:530088">sermerkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="halda" msd="LSNSN" lemmaRef="bd:576164">hildið</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ve" msd="VIAtnp">ve</w>
+            <w lemma="ra" msd="VIAtnp">ra</w>
+            <w lemma="áhugaður" msd="APSNSN" lemmaRef="bd:579651">áhugað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nakar" msd="PIFpPD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="skaðiligur" msd="APSFPD" lemmaRef="bd:556409">skaðiligum</w>
+            <w lemma="skattamannagongd" msd="SFPDar" join="right">skattamannagongdum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="skattaskjól" msd="SNSNar" join="right">skattaskjól</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSDar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vátta" msd="LSNSN" join="right" lemmaRef="bd:552656">váttað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samtykkja" msd="VUAtnp" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="tilætlan" msd="SFSNar" lemmaRef="bd:536318">Tilætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýtsluumráði" msd="SNSNar">nýtsluumráði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="hjálp" msd="SFSAar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSAar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="umfata" msd="VIAtnp" lemmaRef="bd:552333">umfata</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="týdningur" msd="SMSDar" lemmaRef="bd:541994">týdningi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="áseting" msd="SFSAar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="líkning" msd="SFSAar" lemmaRef="bd:525354">líkning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PIMpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innkrevjing" msd="SFSAar" lemmaRef="bd:525119">innkrevjing</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tvingsilsfulnaður" msd="SMSAar">tvingsilsfulnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattakrøvum" msd="SFPDar" join="right">skattakrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kanning" msd="SFSAAr" lemmaRef="bd:525157">kanningina</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættarsókn" msd="SFSAAr" lemmaRef="bd:535184">rættarsóknina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">Upplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="umbýttar" msd="LSFPN">umbýttar</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðfarin" msd="LSFPN" lemmaRef="bd:581684">viðfarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trúnaður" msd="SMSDar" lemmaRef="bd:566510">trúnaði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="lógarøki" msd="SNSNar">Lógarøki</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="umbiðja" msd="LSMSN" lemmaRef="bd:576200">umbiðin</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="varðveitsla" msd="SFSDar" lemmaRef="bd:527678">varðveitslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="lógarøki" msd="SNSAar" join="right">lógarøki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="147" msd="NOgnc">147</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">Verandi</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="evni" msd="SNPNar" lemmaRef="bd:572156">evni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PINpSD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lýsing" msd="SFPDar" join="right" lemmaRef="bd:525379">lýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útskriva" msd="LSMPN" lemmaRef="bd:552778">útskrivaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagfesta" msd="SFSAar" join="right" lemmaRef="bd:553817">dagfest</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingardagin" msd="SMSAAr" join="right">ingardagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="undirs" msd="DNd">undirs</w>
+            <w lemma="krivað" msd="LSFSN" join="right">krivað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ískoyti" msd="SNSNar" lemmaRef="bd:573293">ískoyti</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="munandi" msd="Adegnc" lemmaRef="bd:563842">munandi</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatting" msd="SFSDAr" lemmaRef="bd:525839">skattingini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilhoyra" msd="Adegnc" lemmaRef="bd:553380">tilhoyrandi</w>
+            <w lemma="tiltak" msd="SNPAar" lemmaRef="bd:537371">tiltøk</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="innheinting" msd="SFSDar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsa" msd="SFPDar" lemmaRef="bd:553529">upplýs</w>
+            <w lemma="ingum" msd="SFPDar" join="right">ingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSFPN" lemmaRef="bd:552333">umfataðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">Allýsingar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætla" msd="VUAtnp" lemmaRef="bd:549302">Ætlað</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="øðrvísi" msd="DNd" lemmaRef="bd:587571">øðrvísi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="orða" msd="LSNSN" join="right" lemmaRef="bd:552972">orðað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="h" msd="TS" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="j" msd="TS" join="right">j</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="landøki" msd="SNSAar" lemmaRef="bd:530010">landøki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAar" lemmaRef="bd:530097">sjóøki</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="havbotnur" msd="SMSAAr" lemmaRef="bd:539689">havbotnin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSAAr" lemmaRef="bd:536476">undirgrundina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nátturutilfeingi" msd="SNPAar">nátturutilfeingi</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Bermuda" msd="SgncaP" join="left">Bermuda</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="umbiðja" msd="Adegnc" join="left" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="patur" msd="SMSNar" join="right">patur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="felagsskapur" msd="SMSNar" join="left" lemmaRef="bd:565933">felagsskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felagsíløga" msd="SFSAar" join="right">felagsíløgu</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="miðsavna" msd="APSMPN" lemmaRef="bd:551149">miðsavnaðir</w>
+            <w lemma="íløgumiðil" msd="SMPNar" join="right">íløgumiðlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lógligur" msd="APSMSA" lemmaRef="bd:556108">lógligan</w>
+            <w lemma="form." msd="SMSAar">form.</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">Yrkisorðið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="almennur" msd="APSMSN" join="left" lemmaRef="bd:561652">almennur</w>
+            <w lemma="felagsskapur" msd="SMSNar" lemmaRef="bd:565933">felagsskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">almenn</w>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felagsíløga" msd="SFSAar" join="right">felagsíløgu</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="felagsskapur" msd="SMSNar" lemmaRef="bd:565933">felagsskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felagsíløga" msd="SFSAar">felagsíløgu</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lutaprógv" msd="SNPNAr" join="right" lemmaRef="bd:571657">lutaprógvini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partabræv" msd="SNPNAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felagsskapur" msd="SMSDAr" lemmaRef="bd:565933">felagsskapinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="keypa" msd="VIMtnp" join="right" lemmaRef="bd:553478">keypast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innloysast" msd="VIMtnp">innloysast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almenningur" msd="SMSDAr" join="right" lemmaRef="bd:538675">almenninginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lutaprógv" msd="SNPNar" join="right" lemmaRef="bd:571657">Lutaprógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felagsskapur" msd="SMSDAr" lemmaRef="bd:565933">felagsskapinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="keypa" msd="VIMtnp" join="right" lemmaRef="bd:553478">keypast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innloysast" msd="VIMtnp">innloysast</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="av" msd="DGd" join="left" lemmaRef="bd:513708">av</w>
+            <w lemma="almenningur" msd="SMSDAr" join="right" lemmaRef="bd:538675">almenninginum</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="keyp" msd="SNSNar" join="right" lemmaRef="bd:515578">keyp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innloysing" msd="SFSNar">innloysing</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskildur" msd="LSNSN" lemmaRef="bd:578744">undirskilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skilligur" msd="DNd" lemmaRef="bd:556541">skilliga</w>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avmarkaður" msd="APSMSA" lemmaRef="bd:579907">avmarkaðan</w>
+            <w lemma="bólkur" msd="SMSAar" lemmaRef="bd:538987">bólk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íleggjari" msd="SMPDar" join="right" lemmaRef="bd:548582">íleggjarum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="løggildur" msd="APWMSN" lemmaRef="bd:578735">løggildi</w>
+            <w lemma="fulltrúi" msd="SMSNar" lemmaRef="bd:545469">fulltrúi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="løggildugt" msd="APSNSN">løggildugt</w>
+            <w lemma="varaumboð" msd="SNSNar">varaumboð</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ráðharri" msd="SMSAAr" join="right" lemmaRef="bd:547212">ráðharran</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="partur" msd="SMSNar" join="both" lemmaRef="bd:532202">Partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="upplýsing" msd="SFSNar" join="both" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="boð" msd="SNPNar" join="right" lemmaRef="bd:571129">boð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skjal" msd="SNPNar" lemmaRef="bd:537265">skjøl</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="formur" msd="SNSAar" join="right" lemmaRef="bd:539438">form</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="tiltak" msd="SNPNar" join="left" lemmaRef="bd:537371">tiltøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggáva</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyrisitingarligur" msd="APSFSN" lemmaRef="bd:556657">fyrisitingarlig</w>
+            <w lemma="starvsrættargangsskipan" msd="SFSNar">starvsrættargangsskipan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="førur" msd="APSMSA" lemmaRef="bd:555104">føran</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðja" msd="LWFPA" lemmaRef="bd:576200">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPAAr" join="right" lemmaRef="bd:526334">upplýsingarnar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ríkisborgari" msd="SMSNar" join="both" lemmaRef="bd:547226">ríkisborgari</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="lógligur" msd="APSMSN" lemmaRef="bd:556108">lógligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarskapur" msd="SMSNar" join="right">íognarskapur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="lógligur" msd="APSMSN" lemmaRef="bd:556108">lógligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarskapur" msd="SMSNar" join="right">íognarskapur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handilsfelag" msd="SNSNar" join="right" lemmaRef="bd:584945">handilsfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grunnur" msd="SMSNar" join="right" lemmaRef="bd:569628">grunnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="státur" msd="SMSNar" join="right" lemmaRef="bd:531902">státur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="k" msd="TS" join="right">k</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="persónur" msd="SMPNar" join="both" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="samtak" msd="SNSNar" lemmaRef="bd:537219">samtak</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="bólkur" msd="SMSNar" lemmaRef="bd:538987">bólkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="l" msd="TS" join="right">l</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="týdningarmikil" msd="ASWMSN" join="left" lemmaRef="bd:562488">týdningarmesti</w>
+            <w lemma="partabrævabólkur" msd="SMSNar" join="right">partabrævabólkur</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partabrævabólkur" msd="SMSNAr">partabrævabólkurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="partabræv" msd="SMPNar" join="right" lemmaRef="bd:538228">partabræva</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bólkur" msd="SMPNar" join="right" lemmaRef="bd:538987">bólkar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umboða" msd="VNAPP3" lemmaRef="bd:552947">umboða</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="meiriluti" msd="SMSAar" lemmaRef="bd:546567">meiriluta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" lemmaRef="bd:519109">atkvøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="148" msd="NOgnc">148</w>
+            <w lemma="m" msd="TS" join="right">m</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="marknaðarføras" msd="VIMtnp">marknaðarføras</w>
+            <pc lemma="t" msd="KE">t</pc>
+            <w lemma="almennur" msd="DNd" join="right" lemmaRef="bd:561652">alment</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="týdningarmikil" msd="ASWMSN" lemmaRef="bd:562488">týdningarmesti</w>
+            <w lemma="partabrævabólkur" msd="SMSNar">partabrævabólkur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skásettur" msd="LSMSN">skásettur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="viðurkenna" msd="LSMSD" lemmaRef="bd:553881">viðurkendum</w>
+            <w lemma="pa" msd="SMSDar" lemmaRef="bd:586871">pa</w>
+            <w lemma="rtabrævamarknaði" msd="SMSDar">rtabrævamarknaði</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skráseta" msd="LWNPN" lemmaRef="bd:576367">skrásettu</w>
+            <w lemma="partabræv" msd="SNPNAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="keypa" msd="VIMtnp" lemmaRef="bd:553478">keypast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almenningur" msd="SMSDAr" join="right" lemmaRef="bd:538675">almenninginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">Partabrøv</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="keypa" msd="VIMtnp" lemmaRef="bd:553478">keypast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="alme" msd="SMSDAr" join="left">alme</w>
+            <w lemma="nninginum" msd="SMSDAr" join="right">nninginum</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="undirskildur" msd="LSNSN" lemmaRef="bd:578744">undirskilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skilligur" msd="DNd" lemmaRef="bd:556541">skilliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avmarka" msd="LSNSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avmarkaður" msd="APSMSA" lemmaRef="bd:579907">avmarkaðan</w>
+            <w lemma="bólkur" msd="SMSAar" lemmaRef="bd:538987">bólk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íleggjari" msd="SMPDar" join="right" lemmaRef="bd:548582">íleggjarum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="n" msd="TS" join="right">n</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="viðurkenna" msd="LSMSN" join="left" lemmaRef="bd:553881">viðurkendur</w>
+            <w lemma="virðisbrævakeypsskáli" msd="SMSNar" join="right">virðisbrævakeypsskáli</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merk</w>
+            <w lemma="ir" msd="VNAPS3">ir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="virðisbrævakeypsskáli" msd="SMSNar" join="right">virðisbrævakeypsskáli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="verða" msd="LSMPN" lemmaRef="bd:576404">vorðnir</w>
+            <w lemma="samdur" msd="APSMPN" lemmaRef="bd:578766">samdir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="o" msd="TS" join="right" lemmaRef="bd:514254">o</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="umbiðin" msd="APWMSN" join="left" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="biðja" msd="LSMSN" lemmaRef="bd:576202">biðin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="p" msd="TS" join="right">p</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="borgari" msd="SMSNar" join="both" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiðslusæti" msd="SNSAar">leiðslusæti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="eyðkenni" msd="SNSAar" lemmaRef="bd:572161">eyðkenni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="land" msd="SNSAAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="sjálvur" msd="APSNSA" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="politiskur" msd="APSFSA" lemmaRef="bd:558634">politiska</w>
+            <w lemma="undirdeild" msd="SFSAar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="staðbundin" msd="APSMSA" lemmaRef="bd:581112">staðbundnan</w>
+            <w lemma="myndugleiki" msd="SMSAar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="PIMpSA" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="íognarskapur" msd="SMSNar" join="right">íognarskapur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stórfyritøka" msd="SFSNar">stórfyritøka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="felagsskapur" msd="SMSNar" join="right" lemmaRef="bd:565933">felagsskapur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="íkomin" msd="LSNPN" lemmaRef="bd:581585">íkomin</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="q" msd="TS" join="right">q</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="álvarsligur" msd="APSMSN" join="left" lemmaRef="bd:557029">álvarsligur</w>
+            <w lemma="skattaundandrátt" msd="SMSNar">skattaundandrátt</w>
+            <w lemma="ur" msd="SMSNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vilji" msd="SMSDar" join="right" lemmaRef="bd:549218">vilja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="óreiðiligur" msd="APSFSD" lemmaRef="bd:556422">óreiðiligari</w>
+            <w lemma="ætlan" msd="SFSDar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="svika" msd="VIAtnp" lemmaRef="bd:549903">svika</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="landsinntøka" msd="SFSDAr" join="right">landsinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="undandráttur" msd="SMSAar" lemmaRef="bd:567676">undandrátt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="undandráttur" msd="SMSAar" lemmaRef="bd:567676">undandrátt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="skattskylda" msd="SFSDar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="játta" msd="Adegnc" lemmaRef="bd:552650">játtandi</w>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="burturúrløga" msd="SFSNar" lemmaRef="bd:519467">burturúrløga</w>
+            <w lemma="skapar" msd="VNAPS3">skapar</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="undandráttur" msd="SMSAar" lemmaRef="bd:567676">undandrátt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="roynd" msd="SFSAar" lemmaRef="bd:535147">roynd</w>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="undandráttur" msd="SMSNar" lemmaRef="bd:567676">undandrátt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSMSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skylda" msd="SFSNAr" lemmaRef="bd:522870">Skyldan</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ovurstórur" msd="APSFSN" lemmaRef="bd:578444">ovurstór</w>
+            <w lemma="mongd" msd="SFSNar" join="right" lemmaRef="bd:534844">mongd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annaðhvørt" msd="CC" lemmaRef="bd:577236">annaðhvørt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sjálvstøðugur" msd="APSFSN" lemmaRef="bd:554392">sjálvstøðug</w>
+            <w lemma="mongd" msd="SFSNar" lemmaRef="bd:534844">mongd</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="árligur" msd="APSFSA" lemmaRef="bd:556751">árliga</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="stjórn" msd="SFSNar" lemmaRef="bd:536137">stjórn</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="annaðhvørt" msd="CC" lemmaRef="bd:577236">annaðhvørt</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skipaður" msd="APSFSA" lemmaRef="bd:580367">skipaða</w>
+            <w lemma="roynd" msd="SFSAar" lemmaRef="bd:535147">roynd</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mynstur" msd="SNSAar" lemmaRef="bd:529474">mynstur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tiltak" msd="SNPDar" join="right" lemmaRef="bd:537371">tiltøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sniðgeva" msd="LSNSN" lemmaRef="bd:576088">sniðgivin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="benda" msd="LSFSN" lemmaRef="bd:518957">bend</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="dylja" msd="VIAtnp" lemmaRef="bd:576240">dylja</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="veruleiki" msd="SMPAar" lemmaRef="bd:513877">veruleikar</w>
+            <w lemma="umstøður" msd="SFPAar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattamyndugleiki" msd="SMPDAr">skattamyndugleikunum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="framseta" msd="VIAtnp">framseta</w>
+            <w lemma="órættur" msd="APSNPA" lemmaRef="bd:564366">órøtt</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattamyndugleiki" msd="SMPDAr">skattamyndugleikunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="falsa" msd="Adegnc" lemmaRef="bd:552136">falsandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="dylja" msd="Adegnc" lemmaRef="bd:576240">dyljandi</w>
+            <w lemma="samleiki" msd="SMPAar" join="right" lemmaRef="bd:514011">samleikar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="semja" msd="VIMtnp" lemmaRef="bd:554160">semjast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virkisøki" msd="SNPAar" lemmaRef="bd:530199">virkisøki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vídd" msd="SFSAAr" lemmaRef="bd:536676">víddina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNPDar" join="right" lemmaRef="bd:516179">málum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="orðing" msd="SFSAar" join="right" lemmaRef="bd:525557">orðing</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="r" msd="TS" join="right">r</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="skattur" msd="SMSNar" join="both" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umfataðaur" msd="LSMSN">umfataðaur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">Yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="viðkomandi" msd="Adegnc" join="both" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="hvar" msd="CS" lemmaRef="bd:587309">hvar</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tulka" msd="VIMtnp" lemmaRef="bd:549997">tulkast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="borga" msd="VNAPS3" lemmaRef="bd:549652">borgar</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SMPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSMPN" lemmaRef="bd:561729">mettir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="endaligur" msd="APSFSN" lemmaRef="bd:555875">endalig</w>
+            <w lemma="skattaáseting" msd="SFSNar">skattaáseting</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ígongdverandi" msd="Adegnc">ígongdverandi</w>
+            <w lemma="kanning" msd="SFSAar" lemmaRef="bd:525157">kanning</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skilgreinað" msd="LSNSN">skilgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="skilja" msd="VNMPS3" lemmaRef="bd:576280">skilst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samanhangur" msd="SMSDAr" join="right" lemmaRef="bd:531998">samanhanginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="mund" msd="SNSAAr" lemmaRef="bd:518347">mundið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="skattalóg" msd="SFPDar" join="right" lemmaRef="bd:535361">skattalógum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="umbýti" msd="SNSNar" lemmaRef="bd:573143">Umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSAar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">parti</w>
+            <w lemma="num" msd="SNSDAr">num</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSDar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="uppl" msd="SFPNar">uppl</w>
+            <w lemma="ýsingar" msd="SFPNar">ýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="atferð" msd="SFSNAr" join="right" lemmaRef="bd:532500">atferðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kanna" msd="LSNSN" lemmaRef="bd:551005">kannað</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="elva" msd="VUAtnp" lemmaRef="bd:553434">elvt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lóg" msd="SFPGar" lemmaRef="bd:576938">lóga</w>
+            <w lemma="rbrot" msd="SNSAar">rbrot</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="atferð" msd="SFSNar" lemmaRef="bd:532500">atferð</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="framdur" msd="LSFSN" lemmaRef="bd:578764">framd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="umráði" msd="SNSDar" lemmaRef="bd:573148">umráði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugl" msd="SMSNar">myndugl</w>
+            <w lemma="eik" msd="SMSNAr" lemmaRef="bd:576847">eikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWNSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="par" msd="SNSDAr" lemmaRef="bd:577183">par</w>
+            <w lemma="tin" msd="SNSDAr" lemmaRef="bd:577074">tinum</w>
+            <w lemma="hava" msd="VNAPS3" join="right" lemmaRef="bd:576399">hevur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nóg" msd="APSFPN" lemmaRef="bd:587446">nóg</w>
+            <w lemma="nógvur" msd="APSFPN" lemmaRef="bd:578409">nógvar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="førur" msd="APSMSA" lemmaRef="bd:555104">føran</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eftirlíka" msd="VIAtnp" lemmaRef="bd:550222">eftirlíka</w>
+            <w lemma="umbøn" msd="SFSDAr" lemmaRef="bd:536456">umbønini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðin" msd="APWMSN" lemmaRef="bd:562689">umbidni</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="149" msd="NOgnc">149</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðin" msd="APWFPA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hon" msd="PPF3PA" join="right" lemmaRef="bd:513683">tær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="kanska" msd="DNd" lemmaRef="bd:587339">kanska</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VNMPP3" lemmaRef="bd:553611">nýtist</w>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="egin" msd="APWFPA" lemmaRef="bd:581131">egnu</w>
+            <w lemma="skattaáseting" msd="SFPAar" join="right">skattaásetingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="serstakligur" msd="DNd" lemmaRef="bd:556506">serstakliga</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="egin" msd="APWFSD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="lóggáva" msd="SFSDar" join="right" lemmaRef="bd:521405">lóggávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skrivligur" msd="APSFPN" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="ar" msd="APSFPN" lemmaRef="bd:576757">ar</w>
+            <w lemma="vitnisfrágreiðinga" msd="SFPNar">vitnisfrágreiðinga</w>
+            <w lemma="r" msd="SFPNar">r</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vátta" msd="LSNSN" lemmaRef="bd:552656">váttað</w>
+            <w lemma="avrit" msd="SNPAar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upprunaligur" msd="APSFPD" lemmaRef="bd:555959">upprunaligum</w>
+            <w lemma="skráseting" msd="SFPDar" join="right" lemmaRef="bd:525877">skrásetingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSDar" join="right" lemmaRef="bd:536716">áheitan</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bankur" msd="SMPNar" lemmaRef="bd:538753">bankar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">aðrir</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fulltrúi" msd="SMPNar" lemmaRef="bd:545469">fulltrúar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virðisbrævaumsitari" msd="SMPNar" join="right">virðisbrævaumsitarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="virka" msd="VNAPS3" lemmaRef="bd:550105">virkar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="umboð" msd="SNSNar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bústjóraførleiki" msd="SMSDar" join="right">bústjóraførleika</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ognarrættur" msd="SMSDar">ognarrætti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarfelag" msd="SNPDar" lemmaRef="bd:535861">íognarfeløgum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DNd" join="right" lemmaRef="bd:580204">íroknað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="avmarking" msd="SFPAAr" lemmaRef="bd:524478">avmarkingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognarrættur" msd="SMSAar">ognarrætt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="tílíkur" msd="PIFpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="persónur" msd="SFPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ognarrættarketu" msd="SFSDar" join="right">ognarrættarketu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stórsamtøkur" msd="APSFPA">stórsamtøkur</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stovnari" msd="SMPAar" join="right" lemmaRef="bd:547788">stovnarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsitari" msd="SMPAar" lemmaRef="bd:548243">umsitarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ágóðagegnig" msd="APSNPA">ágóðagegnig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="støða" msd="SFSAAr" lemmaRef="bd:523272">støðuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ognarrættarketu" msd="SFSDar" join="right">ognarrættarketu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="grunnur" msd="SMPAar" join="right" lemmaRef="bd:569628">grunnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stovnari" msd="SMPAar" join="right" lemmaRef="bd:547788">stovnarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="limur" msd="SMPAar" lemmaRef="bd:565737">limir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ráð" msd="SNSDAr" lemmaRef="bd:571326">ráðnum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="grunnur" msd="SMSAAr" lemmaRef="bd:569628">grunnin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ágóðagegnig" msd="SNPAAr">ágóðagegnig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="støða" msd="SFSAAr" lemmaRef="bd:523272">støðuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ognarrættarketu" msd="SFSDar" join="right">ognarrættarketu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partur" msd="SMPAAr" lemmaRef="bd:532202">partarnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvega" msd="VIAtnp" join="right" lemmaRef="bd:549537">útvega</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognarrættur" msd="SMSAar">ognarrætt</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="alme" msd="DNd">alme</w>
+            <w lemma="nt" msd="DNd">nt</w>
+            <w lemma="rikin" msd="APSNPD" lemmaRef="bd:581328">riknum</w>
+            <w lemma="handilsfelag" msd="SNPDar" lemmaRef="bd:584945">handilsfeløgum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="felagsíløgugrunnur" msd="SMPDar">felagsíløgugrunnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="–" msd="KO" join="right">–</pc>
+            <w lemma="skipan" msd="SFPDar" join="both" lemmaRef="bd:535389">skipanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="innheinta" msd="VIMtnp" lemmaRef="bd:552490">innheintast</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skap" msd="VIAtnp" lemmaRef="bd:536850">skapa</w>
+            <w lemma="órímiligur" msd="APSMPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="me" msd="DNC">me</w>
+            <w lemma="ir" msd="DNC">ir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="framman" msd="DNd" lemmaRef="bd:587245">framman</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skattatíðarskeið" msd="SNSDar" join="right">skattatíðarskeiði</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hon" msd="PPF3PA" join="right" lemmaRef="bd:513683">tær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="troyta" msd="VUAtnp" lemmaRef="bd:553584">troytt</w>
+            <w lemma="ala" msd="PIMpPA" lemmaRef="bd:576103">al</w>
+            <w lemma="lar" msd="PIMpPA">lar</w>
+            <w lemma="tøkur" msd="APSMPA" lemmaRef="bd:555502">tøkar</w>
+            <w lemma="møguleiki" msd="SMPAar" lemmaRef="bd:513882">møguleikar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWMSD" lemmaRef="bd:581131">egna</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="upplýsa" msd="SFPAar" lemmaRef="bd:553529">upplýsi</w>
+            <w lemma="ngar" msd="SFPAar" join="right">ngar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="burtursæð" msd="DNd">burtursæð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="slíkur" msd="PIMpPD" join="right" lemmaRef="bd:555427">slíkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vilja" msd="VNAAP3" lemmaRef="bd:576390">vildu</w>
+            <w lemma="skaptur" msd="VUAtnp" lemmaRef="bd:560968">skapt</w>
+            <w lemma="órímiligur" msd="APSMPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognarviðurskifti" msd="SNPAar" lemmaRef="bd:585689">ognarviðurskifti</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="viðkoma" msd="VNAPS3" lemmaRef="bd:576175">viðkemur</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="upplý" msd="SFPAar">upplý</w>
+            <w lemma="singar" msd="SFPAar" join="right">singar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="viðví" msd="DGd">viðví</w>
+            <w lemma="kjandi" msd="Adegnc">kjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="álvarsligur" msd="APSMSA" lemmaRef="bd:557029">álvarsligan</w>
+            <w lemma="skattaundandráttur" msd="SMSAar">skattaundandrátt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="høgur" msd="ACSMSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="embætismaður" msd="SMSNar" lemmaRef="bd:568181">embætismaður</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="vátta" msd="VIAtnp" join="right" lemmaRef="bd:552656">vátta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="neyðugur" msd="APSFSN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="áseting" msd="SFSAAr" lemmaRef="bd:526495">ásetingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskylda" msd="SFSDAr" lemmaRef="bd:527491">skattskylduni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umbiðja" msd="LSFSN" join="right" lemmaRef="bd:576200">umbiðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðv" msd="VNAPS3">viðv</w>
+            <w lemma="íkur" msd="VNAPS3">íkur</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMSNar" lemmaRef="bd:547226">ríkisborgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eisi" msd="SNSNar">eisi</w>
+            <w lemma="ni" msd="DNd">ni</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðurkenna" msd="LSNSN" join="right" lemmaRef="bd:553881">viðurkent</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fy" msd="DNd">fy</w>
+            <w lemma="ri" msd="DNd">ri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="nøgdur" msd="APSMSN" join="right" lemmaRef="bd:578697">nøgdur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="neyðugur" msd="APSFPN" lemmaRef="bd:554382">neyðugar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættur" msd="APSFSA" lemmaRef="bd:564347">rætta</w>
+            <w lemma="umsiting" msd="SFSAar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útinning" msd="SFSAar" lemmaRef="bd:526584">útinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkulóg" msd="SFPDAr" lemmaRef="bd:534383">inntøkulógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="prógva" msd="VIAtnp" lemmaRef="bd:552753">prógva</w>
+            <w lemma="týdningur" msd="SMSAAr" lemmaRef="bd:541994">týdningin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFSDAr" join="right" lemmaRef="bd:526334">upplýsingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="søkir" msd="VNAPS3">søkir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samleiki" msd="SMSAAr" lemmaRef="bd:514011">samleikan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rannsaka" msd="LSMSN" lemmaRef="bd:549865">rannsakaður</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirkanna" msd="LSMSN" join="right" lemmaRef="bd:551004">eftirkannaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="orsøkir" msd="SFPAar">orsøkir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" join="right" lemmaRef="bd:576164">halda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðja" msd="LWFPN" lemmaRef="bd:576200">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lógarøki" msd="SNSAAr">lógarøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kunnugur" msd="APSNSN" join="right" lemmaRef="bd:554334">kunnugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="halda" msd="LSMSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðin" msd="APWFPA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="150" msd="NOgnc">150</w>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="váttan" msd="SFSAar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lóggáva" msd="SFSAAr" lemmaRef="bd:521405">lóggávuna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyrisitingarligur" msd="APSFSA" lemmaRef="bd:556657">fyrisitingarliga</w>
+            <w lemma="mannagongd" msd="SFSAar" lemmaRef="bd:534740">mannagongd</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="tøkur" msd="APSFPN" lemmaRef="bd:555502">tøkar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tílíkur" msd="PIFpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="umstøður" msd="SFPDar" join="right" lemmaRef="bd:569238">umstøðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="egin" msd="APWNPA" lemmaRef="bd:581131">egnu</w>
+            <w lemma="skattaendamál" msd="SNPAar">skattaendamál</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="gildugur" msd="APSFSA" lemmaRef="bd:554314">gilduga</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="váttan" msd="SFSAar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">ta</w>
+            <w lemma="nn" msd="APWMSN">nn</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="troyta" msd="VUAtnp" lemmaRef="bd:553584">troyt</w>
+            <w lemma="t" msd="DNd">t</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="møguleiki" msd="SMPAar" join="right" lemmaRef="bd:513882">møguleikar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tøkur" msd="APSMPN" lemmaRef="bd:555502">tøkir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="egin" msd="APWMSD" lemmaRef="bd:581131">egna</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="upplýsing" msd="SFPAAr" join="right" lemmaRef="bd:526334">upplýsingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="hann" msd="PPM3PA" join="right" lemmaRef="bd:513684">teir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="bera" msd="VIAtnp" lemmaRef="bd:576019">bera</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="órímiligur" msd="APSMPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="langur" msd="DNd" join="right" lemmaRef="bd:564185">langt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="yvirhøvur" msd="DNd" lemmaRef="bd:571727">yvirhøvur</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">slag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="snið" msd="SNSNar" lemmaRef="bd:571358">snið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="umbiðin" msd="APWFSD" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFSDAr" join="right" lemmaRef="bd:526334">upplýsingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="lýsing" msd="SFSAar" lemmaRef="bd:525379">lýsing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="serstakur" msd="APWNSD" lemmaRef="bd:561161">serstaka</w>
+            <w lemma="próvtilfar" msd="SNSDAr" join="right" lemmaRef="bd:537964">próvtilfarinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPD" join="right" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="royna" msd="VUAtnp" lemmaRef="bd:553345">roynt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjálp" msd="SFSGar" join="right" lemmaRef="bd:534253">hjálpar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="formur" msd="SNSDAr" join="right" lemmaRef="bd:539438">forminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="heldur" msd="DNS" lemmaRef="bd:586831">helst</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="bera" msd="LSFSA" lemmaRef="bd:576019">borna</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="NRgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skattaendamál" msd="SNPAAr" join="right">skattaendamálini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="leitaðar" msd="LSFPN">leitaðar</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvi" msd="DNd">hvi</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskylda" msd="SFSDAr" lemmaRef="bd:527491">skattskylduni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="h" msd="NRgnc" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sovorðin" msd="APSMSN" lemmaRef="bd:582466">sovorðin</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMSNar" lemmaRef="bd:547226">ríkisborgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="neyðugur" msd="APSFPN" lemmaRef="bd:554382">neyðugar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskylda" msd="SFSDAr" lemmaRef="bd:527491">skattskylduni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umbiðja" msd="LSFSN" lemmaRef="bd:576200">umbiðin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattaendamál" msd="SNPAar" join="right">skattaendamál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðin" msd="APWFPA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="skjótt" msd="DNd" lemmaRef="bd:564433">skjótt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vissa" msd="VIAtnp" lemmaRef="bd:552244">vissa</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skjótur" msd="APSFSA" lemmaRef="bd:555737">skjóta</w>
+            <w lemma="avgreiðsla" msd="SFSAar" lemmaRef="bd:519125">avgreiðslu</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="vátta" msd="VIAtnp" lemmaRef="bd:552656">vátta</w>
+            <w lemma="móttøka" msd="SFSAar" lemmaRef="bd:521723">móttøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="varugur" msd="APSMSA" lemmaRef="bd:554346">varugan</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="nakar" msd="PINpSN" lemmaRef="bd:587899">nakað</w>
+            <w lemma="vanta" msd="VNAPS3" lemmaRef="bd:552473">vantar</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="NOgnc" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="90" msd="NOgnc">90</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="forðing" msd="SFPNar" lemmaRef="bd:524854">forðingar</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="sýta" msd="VNAPS3" lemmaRef="bd:553624">sýtir</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="greiða" msd="VIAtnp" lemmaRef="bd:553662">greiða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="orsøkini" msd="SFSDAr">orsøkini</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hví" msd="DNd" lemmaRef="bd:587313">hví</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hvør" msd="PQNpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="forðing" msd="SFPNAr" lemmaRef="bd:524854">forðingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="orsøkirnar" msd="SFPNAr">orsøkirnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sýting" msd="SFSAAr" join="right" lemmaRef="bd:526115">sýtingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="Skattarannsókn" msd="SFPNar">Skattarannsóknir</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="umbiðin" msd="APWMSN" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="loyva" msd="VIAtnp" join="right" lemmaRef="bd:553445">loyva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSDar" join="right" lemmaRef="bd:521405">lóggávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umboð" msd="SNPDar" lemmaRef="bd:571401">umboðum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="øki" msd="SNSAAr" lemmaRef="bd:530226">økið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="likamligur" msd="APSMPA" lemmaRef="bd:556552">likamligar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kanna" msd="VIAtnp" lemmaRef="bd:551005">kanna</w>
+            <w lemma="skráseting" msd="SFPAar" lemmaRef="bd:525877">skrásetingar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skrivligur" msd="APSNSD" lemmaRef="bd:557224">skrivligum</w>
+            <w lemma="loyvi" msd="SNSDar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fundur" msd="SMSDAr" lemmaRef="bd:565701">fundinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="likamligur" msd="APWMPA" lemmaRef="bd:556552">likamligu</w>
+            <w lemma="persónur" msd="SMPAAr" join="right" lemmaRef="bd:540818">persónarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="boð" msd="SNPDar" lemmaRef="bd:571129">boðum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" lemmaRef="bd:566929">staðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðko" msd="Adegnc">viðko</w>
+            <w lemma="manda" msd="Adegnc" lemmaRef="bd:549445">mandi</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattarannsókn" msd="SFSDar">skattarannsókn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="umbøn" msd="SFSNAr" join="right" lemmaRef="bd:536456">umbønin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gingi" msd="DNd">gingi</w>
+            <w lemma="n" msd="DNd">n</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="møti" msd="SNSDar" join="right" lemmaRef="bd:572642">møti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="kanning" msd="SFSAAr" join="right" lemmaRef="bd:525157">kanningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="skjótt" msd="DNd" lemmaRef="bd:564433">skjótt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="bera" msd="VNAPS3" join="right" lemmaRef="bd:576019">ber</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kanning" msd="SFSDAr" join="right" lemmaRef="bd:525157">kanningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="embætisfólk" msd="SNSNar" lemmaRef="bd:514785">embætisfólk</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSNSN" lemmaRef="bd:553336">tilnevnt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="kanning" msd="SFSAAr" join="right" lemmaRef="bd:525157">kanningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQMpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="ferðarháttur" msd="SMPNar">ferðarhættir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSFPN" lemmaRef="bd:554166">kravdar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útinning" msd="SFSAar" lemmaRef="bd:526584">útinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ranns" msd="SFSDAr">ranns</w>
+            <w lemma="óknini" msd="SFSDAr" join="right">óknini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="viðvíkjand" msd="DGd">viðvíkjand</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="útinning" msd="SFSDar" lemmaRef="bd:526584">útinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattarannsókn" msd="SFSDAr">skattarannsóknini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="rannsókn" msd="SFSAAr" join="right" lemmaRef="bd:535082">rannsóknina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="151" msd="NOgnc">151</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="møguleiki" msd="SMSNar" lemmaRef="bd:513882">Møguleiki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sýta" msd="VIAtnp" lemmaRef="bd:553624">sýta</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sýta" msd="VIAtnp" lemmaRef="bd:553624">sýta</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="hjálp" msd="SFSAar" join="right" lemmaRef="bd:534253">hjálp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="leggja" msd="LSFSN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="boðan" msd="SFSNAr" lemmaRef="bd:533602">boðanin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="umbiðin" msd="APWFPD" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPDAr" lemmaRef="bd:526334">upplýsingunum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stríð" msd="SNSDar" lemmaRef="bd:571369">stríð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="almennur" msd="APSNPA" lemmaRef="bd:561652">almenn</w>
+            <w lemma="atlit" msd="SNPAar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">veri</w>
+            <w lemma="ð" msd="VUAtnp">ð</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sín" msd="PEF3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWFPD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umsitingarmál" msd="SNPAar">umsitingarmál</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útinning" msd="SFSAar" lemmaRef="bd:526584">útinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sín" msd="PEF3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWFPD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="skattalóg" msd="SFPDar" lemmaRef="bd:535361">skattalógum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="aftursvar" msd="SNSDar" lemmaRef="bd:574420">aftursvari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="gildugur" msd="APSFSA" lemmaRef="bd:554314">gilduga</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útflýggja" msd="VIAtnp" lemmaRef="bd:549766">útflýggja</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="avdúka" msd="VUAtnp" lemmaRef="bd:550256">avdúkað</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="vinnuligur" msd="APSMSA" join="right" lemmaRef="bd:557165">vinnuligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handilsrakstrarligan" msd="APSMSA" join="right">handilsrakstrarligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ídnaðarligur" msd="APSMSA" join="right" lemmaRef="bd:556705">ídnaðarligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handilsligur" msd="APSMSA" lemmaRef="bd:556960">handilsligan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="yrkisligur" msd="APSMSA" lemmaRef="bd:556867">yrkisligan</w>
+            <w lemma="loynidómur" msd="SMSAar" lemmaRef="bd:540309">loynidóm</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="framleiðsluháttur" msd="SMSAar" join="right">framleiðsluhátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="frammanfyristandandi" msd="Adegnc" lemmaRef="bd:563626">frammanfyristandandi</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="slag" msd="SNSDAr" join="right" lemmaRef="bd:535723">slagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="slíkur" msd="PIMpSN" lemmaRef="bd:555427">slíkur</w>
+            <w lemma="loynidómur" msd="SMSNar" lemmaRef="bd:540309">loynidómur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="framleiðsluháttur" msd="SMSNar">framleiðsluháttur</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="orsøk" msd="SFSDar" join="right">orsøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="sermerki" msd="SNSAar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="stykki" msd="SNSDAr" join="right" lemmaRef="bd:530126">stykkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="bera" msd="VUAtnp" lemmaRef="bd:576019">borið</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samskifti" msd="SNSAar" lemmaRef="bd:572800">samskifti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trúnaður" msd="SMSDar" lemmaRef="bd:566510">trúnaði</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="viðskiftafólk" msd="SNSAar" lemmaRef="bd:517678">viðskiftafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fulltrúi" msd="SMSAar" join="right" lemmaRef="bd:545469">fulltrúa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sakførari" msd="SMSAar" lemmaRef="bd:547276">sakførara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="loyva" msd="LSNPA" join="right" lemmaRef="bd:553445">loyvd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lógligur" msd="APSNPA" lemmaRef="bd:556108">lóglig</w>
+            <w lemma="umboð" msd="SNPAar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="slíkur" msd="PINpPN" lemmaRef="bd:555427">slík</w>
+            <w lemma="samskifti" msd="SNPNar" join="right" lemmaRef="bd:572800">samskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samskifti" msd="SNPNar" lemmaRef="bd:572800">samskifti</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="yrkisligur" msd="APSMSA" join="right" lemmaRef="bd:556867">yrkisligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lógligur" msd="APSMSA" lemmaRef="bd:556108">lógligan</w>
+            <w lemma="ráðgevari" msd="SMSAar" lemmaRef="bd:547211">ráðgevara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="viðskiftafólk" msd="SNSAar" lemmaRef="bd:517678">viðskiftafólk</w>
+            <w lemma="hava" msd="LSNPN" lemmaRef="bd:576399">havd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="viðskiftafólk" msd="SNSDAr" lemmaRef="bd:517678">viðskiftafólkinum</w>
+            <w lemma="lógligur" msd="APSFSA" lemmaRef="bd:556108">lógliga</w>
+            <w lemma="ráðgeving" msd="SFSAar" join="right" lemmaRef="bd:525699">ráðgeving</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samskifti" msd="SNPNar" lemmaRef="bd:572800">samskifti</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="yrkisligur" msd="APSMSA" join="right" lemmaRef="bd:556867">yrkisligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lógligur" msd="APSMSA" lemmaRef="bd:556108">lógligan</w>
+            <w lemma="ráðgevari" msd="SMSAar" lemmaRef="bd:547211">ráðgevara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="viðskiftafólk" msd="SNSAar" join="right" lemmaRef="bd:517678">viðskiftafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="yrkisligur" msd="APSMSA" join="right" lemmaRef="bd:556867">yrkisligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lógligur" msd="APSMSA" lemmaRef="bd:556108">lógligan</w>
+            <w lemma="ráðgevari" msd="SMSAar" join="right" lemmaRef="bd:547211">ráðgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virka" msd="VNAPS3" lemmaRef="bd:550105">virkar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="viðskiftafólk" msd="SNSAar" lemmaRef="bd:517678">viðskiftafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="viðskiftafólk" msd="SNSAAr" lemmaRef="bd:517678">viðskiftafólkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="hava" msd="LSFSN" lemmaRef="bd:576399">havd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umhugsan" msd="SFSAar" lemmaRef="bd:536459">umhugsan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættarsókn" msd="SFSAar" lemmaRef="bd:535184">rættarsókn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSAAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="rættarsókn" msd="SFSDar" join="right" lemmaRef="bd:535184">rættarsókn</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="írokna" msd="APSFSA">írokna</w>
+            <w lemma="upplýsing" msd="SFSAar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjálagdur" msd="LSFSN" lemmaRef="bd:561239">hjáløgd</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="samskifti" msd="SNPDar" lemmaRef="bd:572800">samskiftum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="LSFSN" join="right" lemmaRef="bd:576399">havd</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lógligur" msd="APSFSA" lemmaRef="bd:556108">lógliga</w>
+            <w lemma="ráðgeving" msd="SFSAar" join="right" lemmaRef="bd:525699">ráðgeving</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umhugsan" msd="SFSAar" lemmaRef="bd:536459">umhugsan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættarsókn" msd="SFSAar" lemmaRef="bd:535184">rættarsókn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSAAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="rættarsókn" msd="SFSDar" lemmaRef="bd:535184">rættarsókn</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="sýta" msd="LSFSN" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="orsøk" msd="SFSDar" join="right">orsøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ósemja" msd="SFSNar" lemmaRef="bd:524289">ósemja</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattakrav" msd="SNSAAr" join="right">skattakravið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umbøn" msd="SFSAAr" join="right" lemmaRef="bd:536456">umbønina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="umbiðin" msd="APWMSN" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sýta" msd="VIAtnp" lemmaRef="bd:553624">sýta</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umbiðja" msd="LSFPN" lemmaRef="bd:576200">umbidnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útin" msd="VIAtnp">útin</w>
+            <w lemma="na" msd="VIAtnp">na</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóggáva" msd="SFSDAr">skattalóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="mannamunur" msd="SMSAar" lemmaRef="bd:565766">mannamun</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ríkisborgari" msd="SMPAar" lemmaRef="bd:547226">ríkisborgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="samanbera" msd="LSNSN" lemmaRef="bd:576026">samanborið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ríkisborgari" msd="SMSAar" lemmaRef="bd:547226">ríkisborgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="umstøður" msd="SFPDar" join="right" lemmaRef="bd:569238">umstøðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="tagnarskylda" msd="SFSNar" lemmaRef="bd:527590">Tagnarskylda</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="upplýsing" msd="SFSNar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="móttaka" msd="LSFSN" lemmaRef="bd:576121">móttikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðfarin" msd="LSFSN" lemmaRef="bd:581684">viðfarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trúnaður" msd="SMSDar" lemmaRef="bd:566510">trúnaði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heruppií" msd="DNd" join="left">heruppií</w>
+            <w lemma="dómstólur" msd="SMPDar" lemmaRef="bd:539139">dómstólum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsitingarmyndugleiki" msd="SMPDar" join="right">umsitingarmyndugleikum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógarøki" msd="SNSDAr">lógarøkinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="líkning" msd="SFSDar" lemmaRef="bd:525354">líkning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innheinting" msd="SFSDar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvingsilsfulnaður" msd="SMSDar">tvingsilsfulnaði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættarsókn" msd="SFSDar" lemmaRef="bd:535184">rættarsókn</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kæruavgerð" msd="SFPAar">kæruavgerðir</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSMPN" lemmaRef="bd:553612">knýttir</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="útflýggjan" msd="SFSDar" lemmaRef="bd:536820">útflýggjan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tílíkur" msd="APSMPN" lemmaRef="bd:555432">Tílíkir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMPNar" lemmaRef="bd:513862">myndugleikar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="tílíkur" msd="PIFpPA" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tílíkur" msd="PINpPA" lemmaRef="bd:555432">tílík</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="almennur" msd="APSFPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="rættargerðum" msd="SFPDar">rættargerðum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættaravgerð" msd="SFPDar" join="right">rættaravgerðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="152" msd="NOgnc">152</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">Upplýsingarnar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="nakar" msd="PIMpSD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="samtøka" msd="SFSDar" lemmaRef="bd:522508">samtøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nakar" msd="PINpSD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lógarøki" msd="SNSDar">lógarøki</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="greiða" msd="LSNSA" lemmaRef="bd:553662">greitt</w>
+            <w lemma="skrivligur" msd="APSNSA" lemmaRef="bd:557224">skrivligt</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="trygd" msd="SFSNar" lemmaRef="bd:536383">Trygd</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="verja" msd="SFSNar" join="right" lemmaRef="bd:524010">verja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tryggja" msd="LSFSN" lemmaRef="bd:549740">tryggjað</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyrisitingarligur" msd="APSFPD" lemmaRef="bd:556657">fyrisitingarligum</w>
+            <w lemma="mannagongd" msd="SFPDar" lemmaRef="bd:534740">mannagongdum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýtsla" msd="SFSDar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættindi" msd="SNPNAr" lemmaRef="bd:574258">Rættindini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="trygdaratgerð" msd="SFPNAr">trygdaratgerðirnar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="óneyðugur" msd="DNd" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="forða" msd="VNAPS3" lemmaRef="bd:552974">forðar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="seinka" msd="VNAPS3" lemmaRef="bd:550037">seinkar</w>
+            <w lemma="munagóður" msd="APSNSD" lemmaRef="bd:559206">munagóðum</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="kostnaður" msd="SMSNar" lemmaRef="bd:566179">Kostnaður</w>
+            <w lemma="Kostnaðarupphædd" msd="SFSNAr">Kostnaðarupphæddin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="veiting" msd="SFSAar" lemmaRef="bd:526388">veiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hjálp" msd="SFSDar" lemmaRef="bd:534253">hjálp</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="íroknaður" msd="DNd" join="left" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="rímiligur" msd="APSMSN" lemmaRef="bd:556245">rímiligur</w>
+            <w lemma="kostnaður" msd="SMSNar" lemmaRef="bd:566179">kostnaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="triði" msd="APWMSA" lemmaRef="bd:530597">triðja</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ráðgevi" msd="VNAPS3" lemmaRef="bd:514065">ráðgevar</w>
+            <w lemma="uttanífrá" msd="DNd" lemmaRef="bd:587613">uttanífrá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættarmál" msd="SNSAar" lemmaRef="bd:516567">rættarmál</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="tílíkur" msd="PINpSA" join="right" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="játta" msd="VIMtnp" lemmaRef="bd:552650">játtast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPDAr" lemmaRef="bd:513862">myndugleikunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="eingin" msd="PIFpPN" lemmaRef="bd:587901">Ongar</w>
+            <w lemma="skaðiligur" msd="APSFPN" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skerja" msd="Adegnc" lemmaRef="bd:576228">skerjandi</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="henda" msd="VNAPS3" join="right" lemmaRef="bd:553756">hendir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="orsøk" msd="SFSAar">orsøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="trúgva" msd="VIAtnp" join="right" lemmaRef="bd:575758">trúgva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="skaðiligur" msd="APSFPA" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skerja" msd="Adegnc" lemmaRef="bd:576228">skerjandi</w>
+            <w lemma="fyriskipan" msd="SFPAar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skaðiligur" msd="APSFPA" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="skattamannagongd" msd="SFPAar">skattamannagongdir</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="borgari" msd="SMPDar" lemmaRef="bd:513918">borgarum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMPDar" lemmaRef="bd:547226">ríkisborgarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="báðir" msd="PIMpPN" lemmaRef="bd:513751">báðir</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="stig" msd="SNSAar" lemmaRef="bd:518917">stig</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leita" msd="VIAtnp" lemmaRef="bd:552369">leita</w>
+            <w lemma="ráð" msd="SNSAar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" join="right" lemmaRef="bd:516179">málið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="skaðiligur" msd="APSFSN" lemmaRef="bd:556409">skaðilig</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skerja" msd="Adegnc" lemmaRef="bd:576228">skerjandi</w>
+            <w lemma="fyriskipan" msd="SFSNar" lemmaRef="bd:534037">fyriskipan</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skaðíligar" msd="APSFPA">skaðíligar</w>
+            <w lemma="skattamanngongdir" msd="SFPAar">skattamanngongdir</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyriskipan" msd="SFSAar" join="right" lemmaRef="bd:534037">fyriskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="borgari" msd="SMPDar" lemmaRef="bd:513918">borgarum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMPDar" lemmaRef="bd:547226">ríkisborgarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="grunda" msd="LSMSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="binda" msd="VNAPS3" lemmaRef="bd:575935">bindur</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="munagóður" msd="APSNSA" lemmaRef="bd:559206">munagott</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="vanta" msd="VNAPS3" lemmaRef="bd:552473">vantar</w>
+            <w lemma="gjøgnumskygni" msd="SNSAar" lemmaRef="bd:573538">gjøgnumskygni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="lóg" msd="SFPAar" join="right" lemmaRef="bd:576938">lógir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reglugerð" msd="SFPAar" lemmaRef="bd:535093">reglugerðir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyrisitingarligur" msd="APSFPA" lemmaRef="bd:556657">fyrisitingarligar</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="seta" msd="LSFPA" lemmaRef="bd:518954">settar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="eingin" msd="PIMpPA" lemmaRef="bd:587901">ongar</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="eiti" msd="SNSNar" lemmaRef="bd:572138">eiti</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sermerki" msd="SNPDAr" lemmaRef="bd:530088">sermerkjunum</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avmarka" msd="VIAtnp" lemmaRef="bd:550093">avmarka</w>
+            <w lemma="almennur" msd="APWNSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="gilda" msd="SNSAAr" lemmaRef="bd:549424">gildið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="yrkisorð" msd="SNPDar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="inum" msd="DGd">inum</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="skaðiligur" msd="APSFPA" join="left" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skerja" msd="Adegnc" lemmaRef="bd:576228">skerjandi</w>
+            <w lemma="fyriskipan" msd="SFPAar" join="right" lemmaRef="bd:534037">fyriskipanir</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="íroknar" msd="VNAPS3">íroknar</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="noktan" msd="SFSAAr" lemmaRef="bd:534943">noktanina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="linking" msd="SFSAar" join="right" lemmaRef="bd:525293">linking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lemping" msd="SFSAar">lemping</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="avmarkaður" msd="APSFSA" join="left" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="frítøka" msd="SFSAar" join="right">frítøku</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kredit" msd="F" join="both">kredit</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="frítøka" msd="SFSAar">frítøku</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="exemption" msd="F" join="both">exemption</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útskriving" msd="SFSAAr" lemmaRef="bd:526605">útskrivingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættarkrav" msd="SNSAar" lemmaRef="bd:537995">rættarkrav</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tvingsilsútskriving" msd="SFSAar" join="right">tvingsilsútskriving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="serstakur" msd="APSNPA" lemmaRef="bd:561161">serstøk</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fráboðan" msd="SFSAar" join="right" lemmaRef="bd:534005">fráboðan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tílíkur" msd="APSFPN" lemmaRef="bd:555432">Tílíkar</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="írokna" msd="VNAPP3">írokna</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="fyriskipan" msd="SFPAar" join="right" lemmaRef="bd:534037">fyriskipanir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="viðvíkja" msd="VNAPP3" lemmaRef="bd:575832">viðvíkja</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="írokna" msd="VNAPP3">írokna</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nakar" msd="PIFpSA" lemmaRef="bd:587899">nakra</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="nýttur" msd="APSFSA" lemmaRef="bd:561836">nýtta</w>
+            <w lemma="fyriskipan" msd="SFSAar" join="right" lemmaRef="bd:534037">fyriskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="mótvegis" msd="DGd" join="right" lemmaRef="bd:586921">mótvegis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="limur" msd="SMPDar" lemmaRef="bd:565737">limum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" join="right" lemmaRef="bd:534200">heild</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">Mannagongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tulka" msd="VIAtnp" lemmaRef="bd:549997">tulka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="aftrat" msd="DGd" lemmaRef="bd:586917">Aftrat</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="stremban" msd="SMSDAr" join="right" lemmaRef="bd:536153">strembanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="mannagongd" msd="SFPAAr" join="right" lemmaRef="bd:534740">mannagongdirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endamál" msd="SNPDar" lemmaRef="bd:514788">endamálum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="153" msd="NOgnc">153</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="ígildiskoma" msd="SFSNar">Ígildiskoma</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kunna" msd="VUAtnp" lemmaRef="bd:576395">kunnað</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="formsmál" msd="SNPNar" join="right" lemmaRef="bd:514963">formsmál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="stýrisskipanarlóg" msd="SFSDar" lemmaRef="bd:536191">stýrisskipanarlóg</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="krevja" msd="LSNPN" lemmaRef="bd:554166">kravd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="LSNPN" join="right" lemmaRef="bd:575878">lokin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">Frá</w>
+            <w lemma="dagfesting" msd="SFSNAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ígildiskomuni" msd="SFSDAr" join="right">ígildiskomuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattarevsimál" msd="SNPAar">skattarevsimál</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="mál" msd="SNPAar" join="right" lemmaRef="bd:516179">mál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaskeið" msd="SNPAar" join="right">skattaskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skattaskeið" msd="SNSNar">skattaskeið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattakrav" msd="SNPAar" join="right">skattakrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="dagur" msd="SMSAar" join="right" lemmaRef="bd:568412">dag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tílíkur" msd="APSFSN" lemmaRef="bd:555432">Tílík</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mánaður" msd="SMSDAr" join="right" lemmaRef="bd:566206">mánaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="skeið" msd="SNSNar" lemmaRef="bd:571040">skeið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" lemmaRef="bd:575959">runnið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsagnarboð" msd="SNPDAr">uppsagnarboðunum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="siga" msd="LSFSN" lemmaRef="bd:576426">søgd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="báðir" msd="PIMpPN" lemmaRef="bd:513751">báðir</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="binda" msd="LSMPN" lemmaRef="bd:575935">bundnir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="upplýsing" msd="SFSDar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Washington" msd="SgncaP">Washington</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="Áki" msd="SMSNaP" lemmaRef="bd:514078">Áki</w>
+            <w lemma="Johansen" msd="SgncaP">Johansen</w>
+            <w lemma="Paula" msd="SFSAaP" lemmaRef="bd:526907">Paula</w>
+            <w lemma="Ann" msd="SFSAaP" lemmaRef="bd:576391">Ann</w>
+            <w lemma="Cox" msd="SgncaP">Cox</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="154" msd="NOgnc">154</w>
+            <w lemma="protokol" msd="SNSNar">PROTOKOL</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">STJÓRNINA</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="BERMUDA" msd="SgncaP">BERMUDA</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">TULKING</w>
+            <w lemma="ella" msd="APSFSD" lemmaRef="bd:513686">ELLA</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">NÝTSLU</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">AVTALUNI</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">STJÓRNINA</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="BERMUDA" msd="SgncaP">BERMUDA</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">UMBÝTI</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="upplýsing" msd="SFSDar" lemmaRef="bd:526334">UPPLÝSING</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">SKATTUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="“" msd="KQ" join="both">“</pc>
+            <w lemma="partur" msd="SMPNAr" join="both" lemmaRef="bd:532202">partarnir</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ynski" msd="SNSDar" lemmaRef="bd:530206">ynski</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFSDar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="niðurstøða" msd="SFSAar" join="right" lemmaRef="bd:521827">niðurstøðu</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="protokol" msd="SMSNar">protokol</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útgera" msd="VIAtnp">útgera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="innganga" msd="Adegnc" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="fyriskipan" msd="SFPDar" lemmaRef="bd:534037">fyriskipanum</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="endurskoða" msd="VIAtnp" lemmaRef="bd:552954">endurskoða</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="protokol" msd="SMSAar">protokol</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="endurskoða" msd="LWMSN" lemmaRef="bd:552954">endurskoðaða</w>
+            <w lemma="protokollin" msd="SMSNAr">protokollin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="skriv" msd="SNSDar" lemmaRef="bd:516857">skrivi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="endurskoðanarskipan" msd="SFSDAr" join="right">endurskoðanarskipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">Stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="neyðugur" msd="APSNPA" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="stig" msd="SNPAar" lemmaRef="bd:518917">stig</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lýsa" msd="VIAtnp" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="umaftur" msd="DNd" lemmaRef="bd:587718">umaftur</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="greining" msd="SFSAar" lemmaRef="bd:524977">greining</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="innlendislóggáva" msd="SFSDar" join="right">innlendislóggávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ítøkiligur" msd="DNd" lemmaRef="bd:556214">ítøkiliga</w>
+            <w lemma="hjástaddur" msd="APSFSN" lemmaRef="bd:564301">hjástødd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fullgera" msd="VIAtnp" lemmaRef="bd:575718">fullgera</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="afturímóti" msd="DNd" lemmaRef="bd:587237">afturímóti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="troyta" msd="VIAtnp" lemmaRef="bd:553584">troyta</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="tøkur" msd="APSMPA" lemmaRef="bd:555502">tøkar</w>
+            <w lemma="møguleiki" msd="SMPAar" lemmaRef="bd:513882">møguleikar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWNSD" lemmaRef="bd:581131">egna</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="burtursæð" msd="DNd">burtursæð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="elva" msd="VUAtnp" lemmaRef="bd:553434">elvt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="órímiligur" msd="APSMPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="stykki" msd="SNPDAr" lemmaRef="bd:530126">stykkjunum</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="neyðugur" msd="APSNSN" join="both" lemmaRef="bd:554382">neyðug</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="tulka" msd="LSNSN" lemmaRef="bd:549997">tulkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avmarka" msd="VIAtnp" lemmaRef="bd:550093">avmarka</w>
+            <w lemma="almennur" msd="APWNPA" lemmaRef="bd:561652">almennu</w>
+            <w lemma="endamál" msd="SNPAAr" join="right" lemmaRef="bd:514788">endamálini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="váttan" msd="SFSNar" lemmaRef="bd:536666">Váttan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="høgur" msd="ACSMSD" lemmaRef="bd:555859">hægri</w>
+            <w lemma="embætismaður" msd="SMSDar" lemmaRef="bd:568181">embætismanni</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="mikil" msd="APSNSN" lemmaRef="bd:562596">mikið</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lúka" msd="VIAtnp" lemmaRef="bd:575878">lúka</w>
+            <w lemma="krav" msd="SNPAAr" lemmaRef="bd:537766">krøvini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hasin" msd="PDFpPD" lemmaRef="bd:587855">hasum</w>
+            <w lemma="greining" msd="SFPDAr" join="right" lemmaRef="bd:524977">greiningunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fullgóður" msd="APSFSA" lemmaRef="bd:559227">fullgóða</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="tessvegna" msd="DNd" lemmaRef="bd:577225">tessvegna</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="sín" msd="PEM3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="protokol" msd="SMSAar" join="right">protokol</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="155" msd="NOgnc">155</w>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Washington" msd="SgncaP">Washington</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="einskum" msd="APSNSD">einskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DNd" lemmaRef="bd:513710">VEGNA</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">VEGNA</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">STJÓRNINA</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="BERMUDA" msd="SgncaP">BERMUDA</w>
+            <w lemma="Áki" msd="SMSNaP" lemmaRef="bd:514078">Áki</w>
+            <w lemma="Johansen" msd="SgncaP">Johansen</w>
+            <w lemma="Paula" msd="SFSNaP" lemmaRef="bd:526907">Paula</w>
+            <w lemma="Ann" msd="SFSNaP" lemmaRef="bd:576391">Ann</w>
+            <w lemma="Cox" msd="SgncaP">Cox</w>
+            <w lemma="skjal" msd="SNSNaP" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="VIAtnp" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPGaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="BERMUDA" msd="SFSGaP">BERMUDA</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">FYRI</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">AT</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">SLEPPA</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">UNDAN</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="likamligur" msd="APSFPD" lemmaRef="bd:556552">LIKAMLIGUM</w>
+            <w lemma="persónur" msd="SFPDar" lemmaRef="bd:540818">PERSÓNUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="víðka" msd="VIAtnp" lemmaRef="bd:550233">víðka</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="samtykkja" msd="LSNPN" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">Apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samtykkja" msd="VIAtnp" lemmaRef="bd:554136">samtykkja</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøkuskattur" msd="SMPDar" join="right" lemmaRef="bd:531109">inntøkuskattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="samtykkja" msd="VNAPS3" lemmaRef="bd:554136">samtykkir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="danskur" msd="APWNSA" lemmaRef="bd:562763">danska</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="ásamt" msd="DNd" lemmaRef="bd:587883">ásamt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">Galdandi</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSMSN" lemmaRef="bd:576366">ásettur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættiligur" msd="DNd" lemmaRef="bd:556367">rættiliga</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattur" msd="SMPAAr" lemmaRef="bd:531119">skattirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lønarskattur" msd="SMSAar">lønarskatt</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="payroll" msd="F" join="left">payroll</w>
+            <w lemma="tax" msd="F" join="right">tax</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMSN" lemmaRef="bd:550270">umtalaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Bermuda-skattur" msd="SgncaP" join="both">Bermuda-skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00122.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00122.xml
new file mode 100644
index 0000000000000000000000000000000000000000..ab112ef5bd111fc4cda7ca5dd9c6c9ed13fd3dc4
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00122.xml
@@ -0,0 +1,121499 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-305b6b3d997782cb" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="93750" xml:lang="en">93750 words</measure>
+        <measure unit="tokens" quantity="109952" xml:lang="en">109952 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-305b6b3d997782cb</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1107/vls-2015.pdf?t=295630274&amp;s=vWSO8JITTrt7VqRw6eV60dlz8Qg</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1083" />
+          <tagUsage gi="pc" occurs="16202" />
+          <tagUsage gi="s" occurs="4610" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="93750" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="yvirlit" msd="SNSNar" lemmaRef="bd:517720">Yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="høvuðsevni" msd="SNPAar" lemmaRef="bd:576781">høvuðsevnir</w>
+            <w lemma="1" msd="NOgnc">1</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="VLS" msd="SgncaP">VLS</w>
+            <w lemma="2015" msd="NOgnc">2015</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vegleiðingarskriv" msd="SNSNar">Vegleiðingarskriv</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="2015" msd="NOgnc">2015</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="yvirlit" msd="SNSNar" lemmaRef="bd:517720">Yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="høvuðsevni" msd="SNPAar" lemmaRef="bd:576781">høvuðsevnir</w>
+            <w lemma="2" msd="NOgnc">2</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="NOgnc">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="B." msd="TT">B.</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SNPDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarviðurskifti" msd="SNPDar">fíggjarviðurskiftum</w>
+            <w lemma="40" msd="NOgnc">40</w>
+            <w lemma="C." msd="NOgnc">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="44" msd="NOgnc">44</w>
+            <w lemma="D." msd="TT">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="E." msd="NRgnc">E.</w>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">Frádráttir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="ser-regla" msd="SFPNar">serreglur</w>
+            <w lemma="77" msd="NOgnc">77</w>
+            <w lemma="F." msd="NRgnc">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="80" msd="NOgnc">80</w>
+            <w lemma="G." msd="NOgnc">G.</w>
+            <w lemma="deyðsbúgv" msd="SFSNar" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="93" msd="NOgnc">93</w>
+            <w lemma="H." msd="NOgnc">H.</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">Sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="J." msd="NRgnc">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjálvstøðugur" msd="APSMSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnurekandi" msd="SMSDar" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="126" msd="NOgnc">126</w>
+            <w lemma="K." msd="NRgnc">K.</w>
+            <w lemma="vinnuvirkisumskipan" msd="SFSNar">Vinnuvirkisumskipan</w>
+            <w lemma="135" msd="NOgnc">135</w>
+            <w lemma="L." msd="NRgnc">L.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="141" msd="NOgnc">141</w>
+            <w lemma="M." msd="NRgnc">M.</w>
+            <w lemma="Kapitalvinningskattalóg" msd="SFSNAr">Kapitalvinningskattalógin</w>
+            <w lemma="143" msd="NOgnc">143</w>
+            <w lemma="N." msd="NRgnc">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="177" msd="NOgnc">177</w>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="211" msd="NOgnc">211</w>
+            <w lemma="P." msd="NRgnc">P.</w>
+            <w lemma="tonsaskattur" msd="SMSNar">Tonsaskattur</w>
+            <w lemma="239" msd="NOgnc">239</w>
+            <w lemma="Q." msd="NOgnc">Q.</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">Skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="afturvunnum" msd="APSNPD">afturvunnum</w>
+            <w lemma="244" msd="NOgnc">244</w>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="245" msd="NOgnc">245</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="3" msd="NOgnc">3</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="TS">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">BYGNAÐUR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="uppgáva" msd="SFSNar" lemmaRef="bd:523876">UPPGÁVUR</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="SKATTAMYNDUG-leika" msd="SFPDar">SKATTAMYNDUG-LEIKANUM</w>
+            <pc lemma="......................" msd="KE">......................</pc>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="A.1" msd="TS" join="right">A.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lógargrundarlag" msd="SNSNar">LÓGARGRUNDARLAG</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">FYRI</w>
+            <w lemma="skattaálíkning" msd="SFSAar" lemmaRef="bd:525838">SKATTAÁLÍKNING</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">BYGNAÐI</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="SKATTAfyrisiting" msd="SFSDAr">SKATTAFYRISITINGINI</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="lógargrundarlag" msd="SNSNar">Lógargrundarlag</w>
+            <pc lemma=".............................................................................................." msd="KE">..............................................................................................</pc>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollfyrisiting" msd="SFSNAr">tollfyrisitingin</w>
+            <pc lemma="................................................................................." msd="KE">.................................................................................</pc>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="..............................................................................." msd="KE">...............................................................................</pc>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="stýri" msd="SNSNAr" lemmaRef="bd:572992">Stýrið</w>
+            <pc lemma="..............................................................................................................." msd="KE">...............................................................................................................</pc>
+            <w lemma="22" msd="Unknown Tag">22</w>
+            <w lemma="øki" msd="Unknown Tag" lemmaRef="bd:530226">Økir</w>
+            <w lemma=".................................................................................................................." msd="Unknown Tag">..................................................................................................................</w>
+            <w lemma="22" msd="Unknown Tag">22</w>
+            <w lemma="kommunalur" msd="Unknown Tag" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="líkningarvald" msd="Unknown Tag" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="............................................................................." msd="Unknown Tag">.............................................................................</w>
+            <w lemma="23" msd="Unknown Tag">23</w>
+            <w lemma="Skattamyndugleikar" msd="Unknown Tag">Skattamyndugleikar</w>
+            <w lemma="........................................................................................" msd="Unknown Tag">........................................................................................</w>
+            <w lemma="24" msd="Unknown Tag">24</w>
+            <w lemma="Føroyar" msd="Unknown Tag" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="Unknown Tag" lemmaRef="bd:585678">Landsstýri</w>
+            <w lemma="............................................................................................" msd="Unknown Tag">............................................................................................</w>
+            <w lemma="24" msd="Unknown Tag">24</w>
+            <w lemma="líkningarráð" msd="Unknown Tag" lemmaRef="bd:571274">Líkningarráð</w>
+            <w lemma="Føroyar" msd="Unknown Tag" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="........................................................................................" msd="Unknown Tag">........................................................................................</w>
+            <w lemma="24" msd="Unknown Tag">24</w>
+            <w lemma="Landsskattanevndin" msd="Unknown Tag">Landsskattanevndin</w>
+            <w lemma="........................................................................................" msd="Unknown Tag">........................................................................................</w>
+            <w lemma="25" msd="Unknown Tag">25</w>
+            <w lemma="bygnaður" msd="Unknown Tag" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="........................................................................................................." msd="Unknown Tag">.........................................................................................................</w>
+            <w lemma="25" msd="Unknown Tag">25</w>
+            <w lemma="A.2" msd="Unknown Tag" join="right">A.2</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="SKATTAgongd" msd="SFSNAr">SKATTAGONGDIN</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="málsføri" msd="SNSNar">Málsføri</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kompetansa" msd="SFSNar" join="both" lemmaRef="bd:520939">Kompetansa</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="...................................................................................." msd="KE">....................................................................................</pc>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="ársuppgerð" msd="SFSNar" lemmaRef="bd:536733">Ársuppgerð</w>
+            <pc lemma="......................................................................................................" msd="KE">......................................................................................................</pc>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="freist" msd="SNSNar" lemmaRef="bd:533992">Freist</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattseting" msd="SFSAar">skattseting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="meting" msd="SFSAar" lemmaRef="bd:525414">meting</w>
+            <pc lemma="..................................................................." msd="KE">...................................................................</pc>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="B-skattgjaldari" msd="SNSNar">B-skattgjaldarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinnufelag" msd="SNPNar" join="right" lemmaRef="bd:535836">vinnufeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="deyðsbúgv" msd="SNPNar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <w lemma="v.m" msd="TT" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="............................................." msd="KE">.............................................</pc>
+            <w lemma="26" msd="NOgnc">26</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Forventningsprincippet" msd="SNSNAr" join="both">Forventningsprincippet</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <pc lemma="................................................................................" msd="KE">................................................................................</pc>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="ógegni" msd="SNSNar" lemmaRef="bd:574092">Ógegni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="inhabilitetur" msd="SMSNar" join="both" lemmaRef="bd:531324">inhabilitetur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="málsviðgerð" msd="SFSNar" lemmaRef="bd:534867">Málsviðgerð</w>
+            <pc lemma="....................................................................................................." msd="KE">.....................................................................................................</pc>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="upplýsa" msd="VMAtS2" lemmaRef="bd:553529">Upplýsa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <pc lemma=".................................................................................................." msd="KE">..................................................................................................</pc>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="tagnarskylda" msd="SFSNar" lemmaRef="bd:527590">Tagnarskylda</w>
+            <pc lemma="..................................................................................................." msd="KE">...................................................................................................</pc>
+            <w lemma="28" msd="Unknown Tag">28</w>
+            <w lemma="grundgeving" msd="Unknown Tag" lemmaRef="bd:524987">Grundgeving</w>
+            <w lemma="...................................................................................................." msd="Unknown Tag">....................................................................................................</w>
+            <w lemma="28" msd="Unknown Tag">28</w>
+            <w lemma="boð" msd="Unknown Tag" lemmaRef="bd:571129">Boð</w>
+            <w lemma="um" msd="Unknown Tag" lemmaRef="bd:513687">um</w>
+            <w lemma="avgerð" msd="Unknown Tag" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="................................................................................................" msd="Unknown Tag">................................................................................................</w>
+            <w lemma="29" msd="Unknown Tag">29</w>
+            <w lemma="kæruvegleiðing" msd="Unknown Tag">Kæruvegleiðing</w>
+            <w lemma="..............................................................................................." msd="Unknown Tag">...............................................................................................</w>
+            <w lemma="29" msd="Unknown Tag">29</w>
+            <w lemma="uppafturtøka" msd="Unknown Tag" lemmaRef="bd:523874">Uppafturtøka</w>
+            <w lemma="..................................................................................................." msd="Unknown Tag">...................................................................................................</w>
+            <w lemma="29" msd="Unknown Tag">29</w>
+            <w lemma="fyrning" msd="Unknown Tag" lemmaRef="bd:524921">Fyrning</w>
+            <w lemma="............................................................................................................." msd="Unknown Tag">.............................................................................................................</w>
+            <w lemma="29" msd="Unknown Tag">29</w>
+            <w lemma="fyrning" msd="Unknown Tag" lemmaRef="bd:524921">Fyrning</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="persónskatti" msd="Unknown Tag">persónskatti</w>
+            <w lemma="..................................................................................." msd="Unknown Tag">...................................................................................</w>
+            <w lemma="30" msd="Unknown Tag">30</w>
+            <w lemma="fyrning" msd="Unknown Tag" lemmaRef="bd:524921">Fyrning</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="felagsskatti" msd="Unknown Tag">felagsskatti</w>
+            <w lemma="....................................................................................." msd="Unknown Tag">.....................................................................................</w>
+            <w lemma="30" msd="Unknown Tag">30</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="4" msd="NOgnc">4</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyrning" msd="SFSNar" lemmaRef="bd:524921">Fyrning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentukrav" msd="SNSDar">rentukravi</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="1908-lóg" msd="NOgnc">1908-lógin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="norskur" msd="APWFSN" lemmaRef="bd:559121">Norska</w>
+            <w lemma="lóg" msd="SFSNaP" lemmaRef="bd:576938">Lóg</w>
+            <pc lemma="................................................................................" msd="KE">................................................................................</pc>
+            <w lemma="32" msd="NOgnc">32</w>
+            <w lemma="fyrning" msd="SFSNar" lemmaRef="bd:524921">Fyrning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="revsiábyrgd" msd="SFSDar" lemmaRef="bd:535116">revsiábyrgd</w>
+            <pc lemma="...................................................................................." msd="KE">....................................................................................</pc>
+            <w lemma="32" msd="NOgnc">32</w>
+            <w lemma="kæruviðgerð" msd="SFSNar">Kæruviðgerð</w>
+            <pc lemma="...................................................................................................." msd="KE">....................................................................................................</pc>
+            <w lemma="32" msd="NOgnc">32</w>
+            <w lemma="grundregla" msd="SFSNar" lemmaRef="bd:586344">Grundregla</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lógarásettur" msd="APSFSA" lemmaRef="bd:561779">lógarásetta</w>
+            <w lemma="fyrisiting" msd="SFSAar" lemmaRef="bd:524919">fyrisiting</w>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="33" msd="NOgnc">33</w>
+            <w lemma="A.3" msd="TS" join="right">A.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">SJÁLVUPPGÁVA</w>
+            <w lemma="V.M" msd="TS" join="right">V.M</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="33" msd="NOgnc">33</w>
+            <w lemma="Sjálvuppgávuskylda" msd="SFSNar">Sjálvuppgávuskylda</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="33" msd="NOgnc">33</w>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">Skylda</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="v.m" msd="TT" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma=".............................................." msd="KE">..............................................</pc>
+            <w lemma="33" msd="NOgnc">33</w>
+            <w lemma="Innlatingarfreistir" msd="APSMPN">Innlatingarfreistir</w>
+            <pc lemma="............................................................................................" msd="KE">............................................................................................</pc>
+            <w lemma="34" msd="NOgnc">34</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">Upplýsingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="..........................................................................." msd="KE">...........................................................................</pc>
+            <w lemma="34" msd="NOgnc">34</w>
+            <w lemma="nakar" msd="PINpSN" lemmaRef="bd:587899">Nakað</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiðsgongd" msd="SFSAar" lemmaRef="bd:533471">arbeiðsgongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <w lemma="35" msd="NOgnc">35</w>
+            <w lemma="Innlatingarfreistir" msd="APSMPN">Innlatingarfreistir</w>
+            <pc lemma="............................................................................................" msd="KE">............................................................................................</pc>
+            <w lemma="35" msd="NOgnc">35</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="rættstundis" msd="DNd" lemmaRef="bd:587470">rættstundis</w>
+            <w lemma="innlatin" msd="APSFSN" lemmaRef="bd:582271">innlatin</w>
+            <pc lemma="................................................................" msd="KE">................................................................</pc>
+            <w lemma="36" msd="NOgnc">36</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <pc lemma="......................................................................." msd="KE">.......................................................................</pc>
+            <w lemma="36" msd="Unknown Tag">36</w>
+            <w lemma="Dagsekt" msd="Unknown Tag">Dagsekt</w>
+            <w lemma="............................................................................................................" msd="Unknown Tag">............................................................................................................</w>
+            <w lemma="36" msd="Unknown Tag">36</w>
+            <w lemma="A.4" msd="Unknown Tag" join="right">A.4</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="metan" msd="SMSNar" lemmaRef="bd:534798">METAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="INNTØKUGRUNDARLAGNUM" msd="SNSDar">INNTØKUGRUNDARLAGNUM</w>
+            <pc lemma="...................................................." msd="KE">....................................................</pc>
+            <w lemma="36" msd="NOgnc">36</w>
+            <w lemma="A-inntøka" msd="TS" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="........................................................................................................" msd="KE">........................................................................................................</pc>
+            <w lemma="36" msd="NOgnc">36</w>
+            <w lemma="b-inntøka" msd="SNSNar" join="right" lemmaRef="bd:518976">B-inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="........................................................................................................" msd="KE">........................................................................................................</pc>
+            <w lemma="36" msd="NOgnc">36</w>
+            <w lemma="frádráttur" msd="SMPNar" join="right" lemmaRef="bd:567649">Frádráttir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="........................................................................................................" msd="KE">........................................................................................................</pc>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="renta" msd="SFSNar" join="right" lemmaRef="bd:522267">Rentur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="............................................................................................................" msd="KE">............................................................................................................</pc>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="ikki" msd="Unknown Tag" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="fullfíggja" msd="Unknown Tag" lemmaRef="bd:549745">fullfíggjað</w>
+            <w lemma="sjálvuppgáva" msd="Unknown Tag" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="............................................................................" msd="Unknown Tag">............................................................................</w>
+            <w lemma="37" msd="Unknown Tag">37</w>
+            <w lemma="eingin" msd="Unknown Tag" lemmaRef="bd:587901">Eingin</w>
+            <w lemma="sjálvuppgáva" msd="Unknown Tag" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="innsendur" msd="Unknown Tag" lemmaRef="bd:579043">innsend</w>
+            <w lemma="..........................................................................." msd="Unknown Tag">...........................................................................</w>
+            <w lemma="38" msd="Unknown Tag">38</w>
+            <w lemma="A.5" msd="Unknown Tag" join="right">A.5</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="revsiábyrgd" msd="SFSNar" lemmaRef="bd:535116">REVSIÁBYRGD</w>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="38" msd="NOgnc">38</w>
+            <w lemma="B." msd="TT">B.</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">SJÁLVUPPGÁVA</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">INNTØKU</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="FÍGGJARVIÐURSKIFTUM" msd="SFPDar">FÍGGJARVIÐURSKIFTUM</w>
+            <pc lemma=".........................." msd="KE">..........................</pc>
+            <w lemma="40" msd="NOgnc">40</w>
+            <w lemma="sekt" msd="SFSNar" lemmaRef="bd:535264">Sekt</w>
+            <pc lemma=".................................................................................................................." msd="KE">..................................................................................................................</pc>
+            <w lemma="41" msd="NOgnc">41</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">Meting</w>
+            <pc lemma="............................................................................................................." msd="KE">.............................................................................................................</pc>
+            <w lemma="41" msd="NOgnc">41</w>
+            <w lemma="kapitalvinningssjálvuppgáva" msd="SFSNar">Kapitalvinningssjálvuppgáva</w>
+            <pc lemma="..........................................................................." msd="KE">...........................................................................</pc>
+            <w lemma="41" msd="NOgnc">41</w>
+            <w lemma="ognaruppgerð" msd="SFSNar" lemmaRef="bd:534987">Ognaruppgerð</w>
+            <pc lemma="................................................................................................." msd="KE">.................................................................................................</pc>
+            <w lemma="41" msd="Unknown Tag">41</w>
+            <w lemma="ogn" msd="Unknown Tag" lemmaRef="bd:576965">Ognir</w>
+            <w lemma="................................................................................................................" msd="Unknown Tag">................................................................................................................</w>
+            <w lemma="42" msd="Unknown Tag">42</w>
+            <w lemma="skuld" msd="Unknown Tag" lemmaRef="bd:535969">Skuld</w>
+            <w lemma="................................................................................................................" msd="Unknown Tag">................................................................................................................</w>
+            <w lemma="42" msd="Unknown Tag">42</w>
+            <w lemma="eginogn" msd="Unknown Tag" lemmaRef="bd:533800">Eginogn</w>
+            <w lemma="............................................................................................................" msd="Unknown Tag">............................................................................................................</w>
+            <w lemma="43" msd="Unknown Tag">43</w>
+            <w lemma="ogn" msd="Unknown Tag" lemmaRef="bd:576965">Ogn</w>
+            <w lemma="hjá" msd="Unknown Tag" lemmaRef="bd:586890">hjá</w>
+            <w lemma="barn" msd="Unknown Tag" lemmaRef="bd:518913">børnum</w>
+            <w lemma=".............................................................................................." msd="Unknown Tag">..............................................................................................</w>
+            <w lemma="43" msd="Unknown Tag">43</w>
+            <w lemma="C." msd="Unknown Tag">C.</w>
+            <w lemma="subjektivur" msd="Unknown Tag" lemmaRef="bd:555228">SUBJEKTIV</w>
+            <w lemma="skattskylda" msd="Unknown Tag" join="right" lemmaRef="bd:527491">SKATTSKYLDA</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="likamligur" msd="Unknown Tag" lemmaRef="bd:556552">LIKAMLIGIR</w>
+            <w lemma="persónur" msd="Unknown Tag" join="right" lemmaRef="bd:540818">PERSÓNAR</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="tvískatting" msd="Unknown Tag" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="................." msd="Unknown Tag">.................</w>
+            <w lemma="44" msd="Unknown Tag">44</w>
+            <w lemma="fullur" msd="Unknown Tag" lemmaRef="bd:562108">Full</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="avmarka" msd="Unknown Tag" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskylda" msd="Unknown Tag" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma=".........................................................................." msd="Unknown Tag">..........................................................................</w>
+            <w lemma="44" msd="Unknown Tag">44</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="5" msd="NOgnc">5</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C.1" msd="TS" join="right">C.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">FULL</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">SKATTSKYLDA</w>
+            <pc lemma="......................................................................................." msd="KE" join="left">.......................................................................................</pc>
+            <w lemma="44" msd="NOgnc">44</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">Bústaður</w>
+            <pc lemma=".........................................................................................................." msd="KE">..........................................................................................................</pc>
+            <w lemma="44" msd="NOgnc">44</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fráflyting" msd="SFSAar" lemmaRef="bd:524889">fráflyting</w>
+            <pc lemma="...................................................................................................." msd="KE">....................................................................................................</pc>
+            <w lemma="45" msd="NOgnc">45</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="tilflyting" msd="SFSAar">tilflyting</w>
+            <pc lemma="....................................................................................................." msd="KE">.....................................................................................................</pc>
+            <w lemma="46" msd="NOgnc">46</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lærlingur" msd="SMPNar" lemmaRef="bd:540352">lærlingar</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="......................................................................" msd="KE">......................................................................</pc>
+            <w lemma="47" msd="NOgnc">47</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPGar" lemmaRef="bd:568412">daga</w>
+            <w lemma="dvølja" msd="SFSNar" lemmaRef="bd:576287">dvølur</w>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="48" msd="Unknown Tag">48</w>
+            <w lemma="tilhald" msd="Unknown Tag" lemmaRef="bd:517319">Tilhald</w>
+            <w lemma="umborð" msd="Unknown Tag" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="Unknown Tag" lemmaRef="bd:543790">á</w>
+            <w lemma="føroyskur" msd="Unknown Tag" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skipa" msd="Unknown Tag" lemmaRef="bd:551238">skipi</w>
+            <w lemma="..................................................................." msd="Unknown Tag">...................................................................</w>
+            <w lemma="48" msd="Unknown Tag">48</w>
+            <w lemma="Globalmeginreglan" msd="Unknown Tag">Globalmeginreglan</w>
+            <w lemma=".........................................................................................." msd="Unknown Tag">..........................................................................................</w>
+            <w lemma="49" msd="Unknown Tag">49</w>
+            <w lemma="C.2" msd="Unknown Tag" join="right">C.2</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">AVMARKAÐ</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">SKATTSKYLDA</w>
+            <pc lemma="..........................................................................." msd="KE">...........................................................................</pc>
+            <w lemma="49" msd="NOgnc">49</w>
+            <w lemma="nýtslugjald" msd="SNSNar" join="right" lemmaRef="bd:537927">Nýtslugjald</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="royalty" msd="F" join="left">royalty</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="51" msd="NOgnc">51</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">Fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="51" msd="NOgnc">51</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="..................................................................." msd="KE" join="left">...................................................................</pc>
+            <w lemma="53" msd="NOgnc">53</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hond" msd="SFSDar" lemmaRef="bd:543173">hond</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastogn" msd="SFSDar" lemmaRef="bd:533875">fastogn</w>
+            <pc lemma="................................." msd="KE">.................................</pc>
+            <w lemma="53" msd="NOgnc">53</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">Vinningsbýti</w>
+            <pc lemma="....................................................................................................." msd="KE">.....................................................................................................</pc>
+            <w lemma="53" msd="Unknown Tag">53</w>
+            <w lemma="A-inntøka" msd="Unknown Tag" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="sambært" msd="Unknown Tag" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="60" msd="Unknown Tag" join="right">60</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="stk." msd="Unknown Tag">stk.</w>
+            <w lemma="1" msd="Unknown Tag" join="right">1</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="nr." msd="Unknown Tag">nr.</w>
+            <w lemma="8" msd="Unknown Tag">8</w>
+            <w lemma="í" msd="Unknown Tag" lemmaRef="bd:583476">í</w>
+            <w lemma="skattalóg" msd="Unknown Tag" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="........................................" msd="Unknown Tag">........................................</w>
+            <w lemma="53" msd="Unknown Tag">53</w>
+            <w lemma="annar" msd="Unknown Tag" lemmaRef="bd:530545">Aðrar</w>
+            <w lemma="inntøka" msd="Unknown Tag" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="................................................................................................." msd="Unknown Tag">.................................................................................................</w>
+            <w lemma="54" msd="Unknown Tag">54</w>
+            <w lemma="arbeiða" msd="Unknown Tag" lemmaRef="bd:553638">Arbeiði</w>
+            <w lemma="umborð" msd="Unknown Tag" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="Unknown Tag" lemmaRef="bd:543790">á</w>
+            <w lemma="skipa" msd="Unknown Tag" join="right" lemmaRef="bd:551238">skipi</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="skráseta" msd="Unknown Tag" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="Unknown Tag" lemmaRef="bd:583476">í</w>
+            <w lemma="Føroyar" msd="Unknown Tag" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="...................................................." msd="Unknown Tag">....................................................</w>
+            <w lemma="55" msd="Unknown Tag">55</w>
+            <w lemma="arbeiða" msd="Unknown Tag" lemmaRef="bd:553638">Arbeiði</w>
+            <w lemma="umborð" msd="Unknown Tag" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="Unknown Tag" lemmaRef="bd:543790">á</w>
+            <w lemma="flogfar" msd="Unknown Tag" lemmaRef="bd:537589">flogfari</w>
+            <w lemma="................................................................................" msd="Unknown Tag">................................................................................</w>
+            <w lemma="55" msd="Unknown Tag">55</w>
+            <w lemma="C.3" msd="Unknown Tag" join="right">C.3</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">EINGIN</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">SKATTSKYLDA</w>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="55" msd="NOgnc">55</w>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="SFSNAr" lemmaRef="bd:554319">SKATTSKYLDUG</w>
+            <w lemma="inntøka" msd="LSFSN" lemmaRef="bd:520688">INNTØKA</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">LØNTAKARUM</w>
+            <pc lemma=".............................................." msd="KE">..............................................</pc>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="D.1" msd="TS" join="right">D.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="BRUTTOinntøka" msd="SFSNAr">BRUTTOINNTØKAN</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="Inntøkuhugtak" msd="SNSNAr">Inntøkuhugtakið</w>
+            <pc lemma=".............................................................................................." msd="KE">..............................................................................................</pc>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="............................................................................" msd="KE">............................................................................</pc>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="afturvendandi" msd="Adegnc" lemmaRef="bd:563639">Afturvendandi</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eingangsinntøkur" msd="SFPNar">eingangsinntøkur</w>
+            <pc lemma="................................................." msd="KE">.................................................</pc>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="Globalmeginregla" msd="SFSNAr">Globalmeginreglan</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="samla" msd="LWFPN" lemmaRef="bd:550483">Samlaðu</w>
+            <w lemma="inntøka" msd="SFPNAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <pc lemma=".................................................................." msd="KE">..................................................................</pc>
+            <w lemma="57" msd="Unknown Tag">57</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="25" msd="Unknown Tag" join="right">25</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="nr." msd="Unknown Tag">nr.</w>
+            <w lemma="1" msd="Unknown Tag" join="right">1</w>
+            <w lemma=")" msd="Unknown Tag" join="left">)</w>
+            <w lemma="......................................................................................................." msd="Unknown Tag">.......................................................................................................</w>
+            <w lemma="58" msd="Unknown Tag">58</w>
+            <w lemma="dagrøkt" msd="Unknown Tag" lemmaRef="bd:533706">Dagrøkt</w>
+            <w lemma="............................................................................................................" msd="Unknown Tag">............................................................................................................</w>
+            <w lemma="58" msd="Unknown Tag">58</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="25" msd="Unknown Tag" join="right">25</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="nr." msd="Unknown Tag">nr.</w>
+            <w lemma="2" msd="Unknown Tag" join="right">2</w>
+            <w lemma=")" msd="Unknown Tag" join="left">)</w>
+            <w lemma="......................................................................................................." msd="Unknown Tag">.......................................................................................................</w>
+            <w lemma="58" msd="Unknown Tag">58</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="25" msd="Unknown Tag" join="right">25</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="nr." msd="Unknown Tag">nr.</w>
+            <w lemma="3" msd="Unknown Tag" join="right">3</w>
+            <w lemma=")" msd="Unknown Tag" join="left">)</w>
+            <w lemma="......................................................................................................." msd="Unknown Tag">.......................................................................................................</w>
+            <w lemma="58" msd="Unknown Tag">58</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="25" msd="Unknown Tag" join="right">25</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="nr." msd="Unknown Tag">nr.</w>
+            <w lemma="4" msd="Unknown Tag" join="right">4</w>
+            <w lemma=")" msd="Unknown Tag" join="left">)</w>
+            <w lemma="......................................................................................................." msd="Unknown Tag">.......................................................................................................</w>
+            <w lemma="58" msd="Unknown Tag">58</w>
+            <w lemma="fríur" msd="Unknown Tag" lemmaRef="bd:563109">Fríir</w>
+            <w lemma="ágóðar" msd="Unknown Tag">ágóðar</w>
+            <w lemma="......................................................................................................" msd="Unknown Tag">......................................................................................................</w>
+            <w lemma="58" msd="Unknown Tag">58</w>
+            <w lemma="koyribók" msd="Unknown Tag">Koyribók</w>
+            <w lemma=".........................................................................................................." msd="Unknown Tag">..........................................................................................................</w>
+            <w lemma="59" msd="Unknown Tag">59</w>
+            <w lemma="virði" msd="Unknown Tag" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="Unknown Tag" lemmaRef="bd:581131">egnum</w>
+            <w lemma="arbeiða" msd="Unknown Tag" lemmaRef="bd:553638">arbeiði</w>
+            <w lemma=".................................................................................." msd="Unknown Tag">..................................................................................</w>
+            <w lemma="59" msd="Unknown Tag">59</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="6" msd="NOgnc">6</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="byggiumráð" msd="SNSAAr">byggiumráðið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="............................................." msd="KE">.............................................</pc>
+            <w lemma="59" msd="NOgnc">59</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="......................................................................................................." msd="KE">.......................................................................................................</pc>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">Gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="burturluting" msd="SFSDar" lemmaRef="bd:524620">burturluting</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="............................................................" msd="KE">............................................................</pc>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="gáva" msd="SFSNar" lemmaRef="bd:520375">Gáva</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="gáva" msd="SFPNar" lemmaRef="bd:520375">Gávur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="starvsfólk" msd="SNPAar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="serstakur" msd="APSNSA" lemmaRef="bd:561161">serstakt</w>
+            <w lemma="høva" msd="SNSAar" join="right" lemmaRef="bd:553452">høvi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma=".............." msd="KE">..............</pc>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="......................................................................................................." msd="KE">.......................................................................................................</pc>
+            <w lemma="61" msd="NOgnc">61</w>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="vinna" msd="SFSNar" join="left" lemmaRef="bd:524070">vinna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="spekulatión" msd="SFSNar" join="right" lemmaRef="bd:577746">spekulatión</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="........................................................" msd="KE">........................................................</pc>
+            <w lemma="61" msd="NOgnc">61</w>
+            <w lemma="Eystara" msd="SgncaP">Eystara</w>
+            <w lemma="landsrættarmál" msd="SNSNar">landsrættarmál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="163" msd="NOgnc" join="right">163</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1992" msd="NOgnc" join="left">1992</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Lsk-mál" msd="TS" join="left">Lsk-mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1989" msd="NOgnc" join="both">1989</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="........................." msd="KE">.........................</pc>
+            <w lemma="61" msd="NOgnc">61</w>
+            <w lemma="Spekulatiónsíløga" msd="SFSNar">Spekulatiónsíløga</w>
+            <pc lemma="............................................................................................" msd="KE">............................................................................................</pc>
+            <w lemma="61" msd="Unknown Tag">61</w>
+            <w lemma="lønarinntøka" msd="Unknown Tag" lemmaRef="bd:521417">Lønarinntøka</w>
+            <w lemma="..................................................................................................." msd="Unknown Tag">...................................................................................................</w>
+            <w lemma="62" msd="Unknown Tag">62</w>
+            <w lemma="náa" msd="Unknown Tag" lemmaRef="bd:576385">Nær</w>
+            <w lemma="skula" msd="Unknown Tag" lemmaRef="bd:576393">skal</w>
+            <w lemma="løn" msd="Unknown Tag" lemmaRef="bd:576943">løn</w>
+            <w lemma="skatta" msd="Unknown Tag" lemmaRef="bd:552600">skattast</w>
+            <w lemma="......................................................................................." msd="Unknown Tag">.......................................................................................</w>
+            <w lemma="62" msd="Unknown Tag">62</w>
+            <w lemma="missa" msd="Unknown Tag" lemmaRef="bd:553983">Mist</w>
+            <w lemma="ógoldin" msd="Unknown Tag" lemmaRef="bd:581050">ógoldið</w>
+            <w lemma="lønarkrav" msd="Unknown Tag">lønarkrav</w>
+            <w lemma="...................................................................................." msd="Unknown Tag">....................................................................................</w>
+            <w lemma="62" msd="Unknown Tag">62</w>
+            <w lemma="um" msd="Unknown Tag" lemmaRef="bd:513687">Um</w>
+            <w lemma="skattskylda" msd="Unknown Tag" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="halda" msd="Unknown Tag" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="Unknown Tag" lemmaRef="bd:587519">uppat</w>
+            <w lemma="........................................................................" msd="Unknown Tag">........................................................................</w>
+            <w lemma="62" msd="Unknown Tag">62</w>
+            <w lemma="D.2" msd="Unknown Tag" join="right">D.2</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="TÍÐARGREINAN" msd="SFSNAr">TÍÐARGREINAN</w>
+            <pc lemma="............................................................................................" msd="KE">............................................................................................</pc>
+            <w lemma="63" msd="NOgnc">63</w>
+            <w lemma="avgerð" msd="SFPNar" join="right" lemmaRef="bd:533493">Avgerðir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma=".........................................................................................................." msd="KE">..........................................................................................................</pc>
+            <w lemma="63" msd="NOgnc">63</w>
+            <w lemma="D.3" msd="TS" join="right">D.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frítíðarløn" msd="SFSNar" lemmaRef="bd:534016">FRÍTÍÐARLØN</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="frítíð" msd="SFSNar" lemmaRef="bd:534015">FRÍTÍÐ</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">VIÐ</w>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">LØN</w>
+            <pc lemma="................................................................" msd="KE">................................................................</pc>
+            <w lemma="63" msd="NOgnc">63</w>
+            <w lemma="D.4" msd="TS" join="right">D.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattafríur" msd="APSFPN" lemmaRef="bd:563116">SKATTAFRÍAR</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">INNTØKUR</w>
+            <pc lemma="............................................................................." msd="KE">.............................................................................</pc>
+            <w lemma="64" msd="NOgnc">64</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <pc lemma=".........................................." msd="KE">..........................................</pc>
+            <w lemma="66" msd="NOgnc">66</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">Fastar</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <pc lemma="......................................................." msd="KE">.......................................................</pc>
+            <w lemma="66" msd="NOgnc">66</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vistarhald" msd="SNSNar" lemmaRef="bd:517658">Vistarhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="66" msd="NOgnc">66</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vistarhald" msd="SNSNar" lemmaRef="bd:517658">Vistarhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="........................................................................................................................." msd="KE">.........................................................................................................................</pc>
+            <w lemma="67" msd="NOgnc">67</w>
+            <w lemma="D.5" msd="TT" join="right">D.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="siga" msd="SFSNaP" lemmaRef="bd:576426">SIGA</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">INNTØKU</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">FRÁ</w>
+            <w lemma="síggja" msd="SMSDaP" lemmaRef="bd:514175">SÆR</w>
+            <pc lemma=".............................................................................." msd="KE">..............................................................................</pc>
+            <w lemma="72" msd="NOgnc">72</w>
+            <w lemma="D.6" msd="TS" join="right">D.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">SKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="hjún" msd="SNPDar" lemmaRef="bd:515330">HJÚNUM</w>
+            <pc lemma="................................................................................" msd="KE">................................................................................</pc>
+            <w lemma="72" msd="NOgnc">72</w>
+            <w lemma="D.7" msd="TS" join="right">D.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">SKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="barn" msd="SMPDar" lemmaRef="bd:518913">BØRNUM</w>
+            <pc lemma="..............................................................................." msd="KE">...............................................................................</pc>
+            <w lemma="74" msd="NOgnc">74</w>
+            <w lemma="D.8" msd="TS" join="right">D.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="barnafrádráttur" msd="SMSNar" lemmaRef="bd:567637">BARNAFRÁDRÁTTUR</w>
+            <pc lemma="...................................................................................." msd="KE">....................................................................................</pc>
+            <w lemma="75" msd="NOgnc">75</w>
+            <w lemma="landsskattur" msd="SMSNar">Landsskattur</w>
+            <pc lemma="...................................................................................................." msd="KE">....................................................................................................</pc>
+            <w lemma="75" msd="NOgnc">75</w>
+            <w lemma="barnafrádráttur" msd="SMSNar" lemmaRef="bd:567637">Barnafrádráttur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avlopsskattur" msd="SMSNar">avlopsskattur</w>
+            <pc lemma="................................................................." msd="KE">.................................................................</pc>
+            <w lemma="76" msd="NOgnc">76</w>
+            <w lemma="kommunuskattur" msd="SMSNar">Kommunuskattur</w>
+            <pc lemma="............................................................................................" msd="KE">............................................................................................</pc>
+            <w lemma="76" msd="NOgnc">76</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="24." msd="NOgnc">24.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2002" msd="NOgnc" join="right">2002</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................................................................." msd="KE">.................................................................................</pc>
+            <w lemma="76" msd="NOgnc">76</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="11." msd="NOgnc">11.</w>
+            <w lemma="juli" msd="SMSDar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma=".................................................................................." msd="KE">..................................................................................</pc>
+            <w lemma="76" msd="Unknown Tag">76</w>
+            <w lemma="E." msd="Unknown Tag">E.</w>
+            <w lemma="frádráttur" msd="Unknown Tag" lemmaRef="bd:567649">FRÁDRÁTTIR</w>
+            <w lemma="í" msd="Unknown Tag" lemmaRef="bd:583476">Í</w>
+            <w lemma="inntøka" msd="Unknown Tag" lemmaRef="bd:520688">INNTØKUNI</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">OG</w>
+            <w lemma="annar" msd="Unknown Tag" lemmaRef="bd:530545">AÐRAR</w>
+            <w lemma="ser-regla" msd="Unknown Tag">SERREGLUR</w>
+            <w lemma="........................................" msd="Unknown Tag">........................................</w>
+            <w lemma="77" msd="Unknown Tag">77</w>
+            <w lemma="skattskyldugur" msd="Unknown Tag" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="Unknown Tag" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="Unknown Tag" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ávísur" msd="Unknown Tag" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="sjómaður" msd="Unknown Tag" lemmaRef="bd:568408">sjómonnum</w>
+            <w lemma="............................................." msd="Unknown Tag">.............................................</w>
+            <w lemma="77" msd="Unknown Tag">77</w>
+            <w lemma="E.1" msd="Unknown Tag" join="right">E.1</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="VEIÐUinntøka" msd="SFSNar">VEIÐUINNTØKA</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">EFTIR</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25A" msd="NOgnc">25A</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">SKATTALÓGINI</w>
+            <pc lemma=".............................................." msd="KE">..............................................</pc>
+            <w lemma="77" msd="NOgnc">77</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="7" msd="NOgnc">7</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="E.1.1" msd="TS" join="right">E.1.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fiskimannafrádráttur" msd="SMSNar">Fiskimannafrádráttur</w>
+            <pc lemma="............................................................................" msd="KE">............................................................................</pc>
+            <w lemma="78" msd="NOgnc">78</w>
+            <w lemma="E.2" msd="TS" join="right">E.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttanlandainntøka" msd="SFSNar" join="right">UTTANLANDAINNTØKA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="..............................................................................." msd="KE">...............................................................................</pc>
+            <w lemma="79" msd="NOgnc">79</w>
+            <w lemma="F." msd="TS">F.</w>
+            <w lemma="stuðulsskipan" msd="SMPNAr" lemmaRef="bd:536166">STUÐULSSKIPANIRNAR</w>
+            <pc lemma="................................................................................." msd="KE">.................................................................................</pc>
+            <w lemma="80" msd="NOgnc">80</w>
+            <w lemma="F.1" msd="TS" join="right">F.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">STUÐUL</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">TIL</w>
+            <w lemma="RENTUútreiðsla" msd="SFPAar">RENTUÚTREIÐSLUR</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">LÁNUM</w>
+            <pc lemma="................................................" msd="KE">................................................</pc>
+            <w lemma="80" msd="NOgnc">80</w>
+            <w lemma="F.1.1" msd="TS" join="right">F.1.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lán" msd="SNSNar" lemmaRef="bd:576930">Lán</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <pc lemma="..........................................................................." msd="KE">...........................................................................</pc>
+            <w lemma="80" msd="NOgnc">80</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="egin" msd="APSMSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="....." msd="KE">.....</pc>
+            <w lemma="81" msd="NOgnc">81</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="stýri" msd="SNSDAP" join="right" lemmaRef="bd:572992">Stýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="lán" msd="SNSDar" lemmaRef="bd:576930">láni</w>
+            <w lemma="avtala" msd="LSNSN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1991" msd="NOgnc">1991</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="debitorskifti" msd="SNSDar" join="right">debitorskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma=".................................................................................................." msd="KE">..................................................................................................</pc>
+            <w lemma="81" msd="NOgnc">81</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="stýri" msd="SNSDAP" join="right" lemmaRef="bd:572992">Stýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="umskipan" msd="SFSDar" join="right" lemmaRef="bd:536467">umskipan</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="umfígging" msd="SFSDar" join="left" lemmaRef="bd:526255">umfígging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gamal" msd="APSNPD" lemmaRef="bd:562213">gomlum</w>
+            <w lemma="lán" msd="SNPDar" join="right" lemmaRef="bd:576930">lánum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="............................................................................................................." msd="KE">.............................................................................................................</pc>
+            <w lemma="82" msd="NOgnc">82</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="stýri" msd="SNSDAP" join="right" lemmaRef="bd:572992">Stýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="sethúsarenta" msd="SFPDar">sethúsarentum</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="hjún" msd="SNPNar" join="right" lemmaRef="bd:515330">hjún</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................." msd="KE">.................</pc>
+            <w lemma="82" msd="NOgnc">82</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsskattakærunevnd" msd="SFSDAP">Landsskattakærunevndini</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="kautiónsfrádrátti" msd="SMSDar" join="right">kautiónsfrádrátti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rentustuðul" msd="SMSDar" join="right" lemmaRef="bd:567268">rentustuðuli</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <w lemma="frádráttur" msd="SMSDar" join="both" lemmaRef="bd:567649">frádrátti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="01S01-0122" msd="NOgnc" join="right">01S01-0122</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="......................................................" msd="KE">......................................................</pc>
+            <w lemma="83" msd="Unknown Tag">83</w>
+            <w lemma="F.1.2" msd="Unknown Tag" join="right">F.1.2</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="Stuðulsstøð" msd="SNSNAr">Stuðulsstøðið</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="83" msd="NOgnc">83</w>
+            <w lemma="F.1.3" msd="TS" join="right">F.1.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">Grundarlagið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="rentustuðul" msd="SMSDAr" lemmaRef="bd:567268">rentustuðlinum</w>
+            <pc lemma="......................................................" msd="KE">......................................................</pc>
+            <w lemma="84" msd="NOgnc">84</w>
+            <w lemma="F.1.4" msd="TS" join="right">F.1.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rindan" msd="SFSNAr" lemmaRef="bd:535120">Rindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentustuðul" msd="SMSDar" lemmaRef="bd:567268">rentustuðli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kostnaðarbýt" msd="SNSNAr">kostnaðarbýtið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="land" msd="SNSAar" lemmaRef="bd:527776">land</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kommuna" msd="SFSAar" lemmaRef="bd:520934">kommunu</w>
+            <pc lemma="...." msd="KE">....</pc>
+            <w lemma="84" msd="NOgnc">84</w>
+            <w lemma="F.1.5" msd="TS" join="right">F.1.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Formkrav" msd="SNPNar">Formkrøv</w>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="84" msd="NOgnc">84</w>
+            <w lemma="F.1.6" msd="TS" join="right">F.1.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="endurgjald" msd="SNSDar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar">rentuútreiðslur</w>
+            <pc lemma="............." msd="KE">.............</pc>
+            <w lemma="85" msd="NOgnc">85</w>
+            <w lemma="F.1.7" msd="TS" join="right">F.1.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFPNar" lemmaRef="bd:521114">Kærur</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="rentustuðulsavgerð" msd="SFPAar">rentustuðulsavgerðir</w>
+            <pc lemma="..........................................................." msd="KE">...........................................................</pc>
+            <w lemma="85" msd="NOgnc">85</w>
+            <w lemma="F.1.8" msd="TS" join="right">F.1.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Eftirlitsregla" msd="SFPNar">Eftirlitsreglur</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="85" msd="NOgnc">85</w>
+            <w lemma="F.2" msd="TS" join="right">F.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">STUÐUL</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">TIL</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">DUPULT</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">HÚSARHALD</w>
+            <pc lemma="................................................................" msd="KE">................................................................</pc>
+            <w lemma="86" msd="NOgnc">86</w>
+            <w lemma="F.2.1" msd="TS" join="right">F.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="...................................................." msd="KE">....................................................</pc>
+            <w lemma="86" msd="NOgnc">86</w>
+            <w lemma="F.2.2" msd="TS" join="right">F.2.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stuðulsstøð" msd="SNSNAr">Stuðulsstøðið</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="86" msd="NOgnc">86</w>
+            <w lemma="F.2.4" msd="TS" join="right">F.2.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Formkrav" msd="SNPNar">Formkrøv</w>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="87" msd="NOgnc">87</w>
+            <w lemma="F.2.5" msd="TS" join="right">F.2.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="endurgjald" msd="SNSDar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="........................................................................................................................." msd="KE">.........................................................................................................................</pc>
+            <w lemma="87" msd="NOgnc">87</w>
+            <w lemma="F.2.6" msd="TS" join="right">F.2.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">Avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transport" msd="SMSAar">transport</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="......................................................................" msd="KE">......................................................................</pc>
+            <w lemma="87" msd="NOgnc">87</w>
+            <w lemma="F.2.7" msd="TS" join="right">F.2.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFPNar" lemmaRef="bd:521114">Kærur</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="stuðulsavgerð" msd="SFPAar">stuðulsavgerðir</w>
+            <pc lemma="...................................................................." msd="KE">....................................................................</pc>
+            <w lemma="88" msd="NOgnc">88</w>
+            <w lemma="F.3" msd="TS" join="right">F.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ferðastuðul" msd="SMSNar" lemmaRef="bd:567261">FERÐASTUÐUL</w>
+            <pc lemma=".............................................................................................." msd="KE">..............................................................................................</pc>
+            <w lemma="88" msd="NOgnc">88</w>
+            <w lemma="F.3.1" msd="TS" join="right">F.3.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="...................................................." msd="KE">....................................................</pc>
+            <w lemma="88" msd="NOgnc">88</w>
+            <w lemma="F.3.2" msd="TS" join="right">F.3.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stuðulsstøð" msd="SNSNAr">Stuðulsstøðið</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="88" msd="NOgnc">88</w>
+            <w lemma="F.3.2.1" msd="TS" join="right">F.3.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <pc lemma="..................................................................." msd="KE">...................................................................</pc>
+            <w lemma="89" msd="NOgnc">89</w>
+            <w lemma="F.3.2.2" msd="TS" join="right">F.3.2.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innanoyggj" msd="APSFSA" lemmaRef="bd:576481">innanoyggja</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <pc lemma=".........................................................." msd="KE">..........................................................</pc>
+            <w lemma="89" msd="NOgnc">89</w>
+            <w lemma="F.3.2.3" msd="TS" join="right">F.3.2.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innanoyggj" msd="APSFSG" lemmaRef="bd:576481">innanoyggja</w>
+            <w lemma="ferðing" msd="SFSDar" lemmaRef="bd:524798">ferðing</w>
+            <pc lemma="............................." msd="KE">.............................</pc>
+            <w lemma="89" msd="NOgnc">89</w>
+            <w lemma="F.3.3" msd="TS" join="right">F.3.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rindan" msd="SFSNar" lemmaRef="bd:535120">Rindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stuðlur" msd="SMSDar" lemmaRef="bd:541609">stuðli</w>
+            <pc lemma="....................................................................................." msd="KE">.....................................................................................</pc>
+            <pc lemma="89" msd="KO">89</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="8" msd="NOgnc">8</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.4" msd="TS" join="right">F.3.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Formkrav" msd="SNPNar">Formkrøv</w>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="90" msd="NOgnc">90</w>
+            <w lemma="F.3.5" msd="TS" join="right">F.3.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="endurgjald" msd="SNSDar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <pc lemma="......................" msd="KE">......................</pc>
+            <w lemma="90" msd="NOgnc">90</w>
+            <w lemma="F.3.6" msd="TS" join="right">F.3.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">Avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transport" msd="SMSAar">transport</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="......................................................................" msd="KE">......................................................................</pc>
+            <w lemma="90" msd="NOgnc">90</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsskattakærunevnd" msd="SFSDAP" join="right">Landsskattakærunevndini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="SFSNar" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2002" msd="NOgnc" join="right">2002</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j.nr" msd="TT" join="right">j.nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="02S02" msd="NOgnc" join="right">02S02</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="0020" msd="NOgnc" join="right">0020</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="..............................................................................................................." msd="KE">...............................................................................................................</pc>
+            <w lemma="91" msd="NOgnc">91</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsskattakærunevnd" msd="SFSDAP" join="right">Landsskattakærunevndini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="SFSNar" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2002" msd="NOgnc" join="right">2002</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="02S02-0021" msd="NOgnc" join="right">02S02-0021</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="...................................................................................................." msd="KE">....................................................................................................</pc>
+            <w lemma="91" msd="NOgnc">91</w>
+            <w lemma="G." msd="TT">G.</w>
+            <w lemma="deyðsbúgv" msd="SFSNar" lemmaRef="bd:570637">DEYÐSBÚGV</w>
+            <pc lemma="................................................................................................." msd="KE">.................................................................................................</pc>
+            <w lemma="93" msd="NOgnc">93</w>
+            <w lemma="G.1" msd="TS" join="right">G.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="óskiftur" msd="APSFSN" lemmaRef="bd:559343">ÓSKIFT</w>
+            <w lemma="búgv" msd="SFSNar" lemmaRef="bd:527791">BÚGV</w>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="93" msd="NOgnc">93</w>
+            <w lemma="G.2" msd="TS" join="right">G.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skiftur" msd="APSNSN" lemmaRef="bd:559344">SKIFT</w>
+            <w lemma="búgv" msd="SNSNar" lemmaRef="bd:527791">BÚGV</w>
+            <pc lemma=".................................................................................................." msd="KE">..................................................................................................</pc>
+            <w lemma="94" msd="NOgnc">94</w>
+            <w lemma="G.2.1" msd="TS" join="right">G.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="álíkning" msd="SFSNar" lemmaRef="bd:526487">Álíkning</w>
+            <w lemma="hinsur" msd="RNSDD" lemmaRef="bd:565509">hins</w>
+            <w lemma="deyður" msd="APWNSG" lemmaRef="bd:563333">deyða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="deyðsár" msd="SNSDAr">deyðsárinum</w>
+            <pc lemma="......................................................." msd="KE">.......................................................</pc>
+            <w lemma="94" msd="NOgnc">94</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc">14-uppgerð</w>
+            <pc lemma="..................................................................................................." msd="KE">...................................................................................................</pc>
+            <w lemma="94" msd="NOgnc">94</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">Búgvið</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc">14-uppgerð</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <pc lemma="................................................................" msd="KE">................................................................</pc>
+            <w lemma="95" msd="NOgnc">95</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">Búgvið</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="endaligur" msd="APSFSA" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="álíkning" msd="SFSAar" lemmaRef="bd:526487">álíkning</w>
+            <pc lemma="......................................................................" msd="KE">......................................................................</pc>
+            <w lemma="95" msd="NOgnc">95</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="endaligur" msd="APSFSA" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="álíkning" msd="SFSAar" lemmaRef="bd:526487">álíkning</w>
+            <pc lemma="........................................................................." msd="KE">.........................................................................</pc>
+            <w lemma="95" msd="NOgnc">95</w>
+            <w lemma="endaligur" msd="APWFSN" lemmaRef="bd:555875">Endaliga</w>
+            <w lemma="álíkning" msd="SFSNAr" lemmaRef="bd:526487">álíkningin</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="95" msd="NOgnc">95</w>
+            <w lemma="G.2.2" msd="TS" join="right">G.2.2</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="álíkning" msd="SFSNar" lemmaRef="bd:526487">Álíkning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="deyðsbúgv" msd="SMPDar" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <pc lemma="....................................................................." msd="KE">.....................................................................</pc>
+            <w lemma="96" msd="NOgnc">96</w>
+            <w lemma="Skattskyldna" msd="SFSNar">Skattskyldna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <pc lemma="......................................................................." msd="KE">.......................................................................</pc>
+            <w lemma="96" msd="NOgnc">96</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SMPDar" join="right" lemmaRef="bd:527791">búgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="APSFSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar">skiftisviðgerð</w>
+            <pc lemma="........................................................................................................................." msd="KE">.........................................................................................................................</pc>
+            <w lemma="96" msd="NOgnc">96</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SMPDar" join="right" lemmaRef="bd:527791">búgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar">Skiftisviðgerð</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="96" msd="NOgnc">96</w>
+            <w lemma="Búsuppgerð" msd="SFSNar">Búsuppgerð</w>
+            <pc lemma="....................................................................................................." msd="KE">.....................................................................................................</pc>
+            <w lemma="97" msd="NOgnc">97</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDar" lemmaRef="bd:527791">búnum</w>
+            <pc lemma="............................................................................" msd="KE">............................................................................</pc>
+            <w lemma="97" msd="NOgnc">97</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="búsuppgerð" msd="SFSNAr">búsuppgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatskiftum" msd="APSMSD">privatskiftum</w>
+            <w lemma="búgva" msd="SMSDar" lemmaRef="bd:575771">búgvi</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="andlát" msd="SNSAAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="98" msd="NOgnc">98</w>
+            <w lemma="deyðsbúgv" msd="SFPNar" join="right" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frítikin" msd="LSNPN">frítikin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuskattur" msd="SMSAar" lemmaRef="bd:531109">inntøkuskatt</w>
+            <pc lemma="................................................." msd="KE">.................................................</pc>
+            <w lemma="98" msd="NOgnc">98</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" join="right" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frítikin" msd="LSNPN">frítikin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuskattur" msd="SMSAar" lemmaRef="bd:531109">inntøkuskatt</w>
+            <pc lemma="..................." msd="KE">...................</pc>
+            <w lemma="98" msd="NOgnc">98</w>
+            <w lemma="óskiftur" msd="APSNPN" lemmaRef="bd:559343">Óskift</w>
+            <w lemma="búgv" msd="SNPNar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skifta" msd="LSNPN" lemmaRef="bd:553799">skift</w>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lív" msd="SNSDar" lemmaRef="bd:576936">lívi</w>
+            <pc lemma="............" msd="KE">............</pc>
+            <w lemma="98" msd="NOgnc">98</w>
+            <w lemma="búgv" msd="SNPNar" join="right" lemmaRef="bd:527791">Búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSNPN" lemmaRef="bd:576191">latin</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSDar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sita" msd="VIAtnp" lemmaRef="bd:576102">sita</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskiftur" msd="APSMSD" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="búgva" msd="SMSDar" lemmaRef="bd:575771">búgvi</w>
+            <pc lemma="................................................................" msd="KE">................................................................</pc>
+            <w lemma="99" msd="NOgnc">99</w>
+            <w lemma="búgv" msd="SNPNar" join="right" lemmaRef="bd:527791">Búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="almennur" msd="APSFSD" lemmaRef="bd:561652">almennari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisviðgerð" msd="SFSDar">skiftisviðgerð</w>
+            <pc lemma="..................................." msd="KE">...................................</pc>
+            <w lemma="99" msd="Unknown Tag">99</w>
+            <w lemma="búgv" msd="Unknown Tag" join="right" lemmaRef="bd:527791">Búgv</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="sum" msd="Unknown Tag" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="Unknown Tag" lemmaRef="bd:576051">fara</w>
+            <w lemma="frá" msd="Unknown Tag" lemmaRef="bd:513704">frá</w>
+            <w lemma="privatur" msd="Unknown Tag" lemmaRef="bd:560948">privatari</w>
+            <w lemma="til" msd="Unknown Tag" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="Unknown Tag" lemmaRef="bd:561652">almenna</w>
+            <w lemma="skiftisviðgerð" msd="Unknown Tag">skiftisviðgerð</w>
+            <w lemma="..................................." msd="Unknown Tag">...................................</w>
+            <w lemma="99" msd="Unknown Tag">99</w>
+            <w lemma="uppafturtøka" msd="Unknown Tag" lemmaRef="bd:523874">Uppafturtøka</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="almennur" msd="Unknown Tag" lemmaRef="bd:561652">alment</w>
+            <w lemma="skifta" msd="Unknown Tag" lemmaRef="bd:553799">skiftum</w>
+            <w lemma="búgv" msd="Unknown Tag" lemmaRef="bd:527791">búgvum</w>
+            <w lemma="......................................................." msd="Unknown Tag">.......................................................</w>
+            <w lemma="99" msd="Unknown Tag">99</w>
+            <w lemma="uppafturtøka" msd="Unknown Tag" lemmaRef="bd:523874">Uppafturtøka</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="Unknown Tag" lemmaRef="bd:560948">privat</w>
+            <w lemma="skifta" msd="Unknown Tag" lemmaRef="bd:553799">skiftum</w>
+            <w lemma="búgv" msd="Unknown Tag" lemmaRef="bd:527791">búgvum</w>
+            <w lemma="........................................................." msd="Unknown Tag">.........................................................</w>
+            <w lemma="99" msd="Unknown Tag">99</w>
+            <w lemma="H." msd="Unknown Tag">H.</w>
+            <w lemma="sjálvstøðugur" msd="Unknown Tag" lemmaRef="bd:554392">SJÁLVSTØÐUGT</w>
+            <w lemma="vinnurekandi" msd="Unknown Tag" lemmaRef="bd:563770">VINNUREKANDI</w>
+            <w lemma="-" msd="Unknown Tag">-</w>
+            <w lemma="mótvegis" msd="Unknown Tag" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="løntakari" msd="Unknown Tag" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="............................." msd="Unknown Tag">.............................</w>
+            <w lemma="100" msd="Unknown Tag">100</w>
+            <w lemma="H.1" msd="Unknown Tag" join="right">H.1</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="A" msd="SNSNar" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="B-skattur" msd="SNSNar">B-SKATTUR</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="100" msd="NOgnc">100</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="9" msd="NOgnc">9</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyribilsskattur" msd="SMSNar">Fyribilsskattur</w>
+            <pc lemma="................................................................................................" msd="KE">................................................................................................</pc>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="H.2" msd="TS" join="right">H.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">SJÁLVSTØÐUGT</w>
+            <w lemma="vinnuvirki" msd="SNSNar" join="right">VINNUVIRKI</w>
+            <pc lemma="......................................................................" msd="KE" join="left">......................................................................</pc>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="Egin" msd="APSFSN" lemmaRef="bd:574998">Egin</w>
+            <w lemma="rokning" msd="SFSNar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFSNar" lemmaRef="bd:533367">ábyrgd</w>
+            <pc lemma=".................................................................................." msd="KE">..................................................................................</pc>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="H.3" msd="TS" join="right">H.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">LØNTAKARI</w>
+            <pc lemma="................................................................................................" msd="KE">................................................................................................</pc>
+            <w lemma="101" msd="NOgnc">101</w>
+            <w lemma="I." msd="TT">I.</w>
+            <w lemma="vinnurekandi" msd="SMSNar" lemmaRef="bd:563770">VINNUREKANDI</w>
+            <pc lemma="..........................................................................................." msd="KE">...........................................................................................</pc>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">Reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkuuppgerð" msd="SFSAAr">inntøkuuppgerðina</w>
+            <pc lemma="......................................................................" msd="KE">......................................................................</pc>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="I.1" msd="TT" join="right">I.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="BRUTTOinntøka" msd="SFSNAr">BRUTTOINNTØKAN</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="afturbering" msd="SFSNar" lemmaRef="bd:524399">Afturbering</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ávísur" msd="APSFPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="keypssamtøka" msd="SFPDar" lemmaRef="bd:520824">keypssamtøkum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="36" msd="NOgnc" join="right">36</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma=".................." msd="KE">..................</pc>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="uttan-lands-inn-tøka" msd="SFPNar">Uttanlandsinntøkur</w>
+            <pc lemma="......................................................................................." msd="KE">.......................................................................................</pc>
+            <w lemma="105" msd="NOgnc">105</w>
+            <w lemma="vinna" msd="SFSNar" join="right" lemmaRef="bd:524070">Vinna</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ikki" msd="DNd" join="left" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinna" msd="VMAtS2" lemmaRef="bd:575908">vinna</w>
+            <pc lemma="............................................................................................." msd="KE">.............................................................................................</pc>
+            <w lemma="105" msd="NOgnc">105</w>
+            <w lemma="MVG-skráseting" msd="TS">MVG-skrásetingin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">vegleiðandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="mál" msd="SNPDar" join="right" lemmaRef="bd:516179">málum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma=".................." msd="KE">..................</pc>
+            <w lemma="106" msd="NOgnc">106</w>
+            <w lemma="landbúnaður" msd="SMSNar" lemmaRef="bd:566221">Landbúnaður</w>
+            <pc lemma="................................................................................................." msd="KE">.................................................................................................</pc>
+            <w lemma="106" msd="NOgnc">106</w>
+            <w lemma="festibóndi" msd="SMPNar" lemmaRef="bd:564476">Festibøndur</w>
+            <pc lemma="..................................................................................................." msd="KE">...................................................................................................</pc>
+            <w lemma="106" msd="NOgnc">106</w>
+            <w lemma="útróðrarbátur" msd="SMPNar" lemmaRef="bd:542358">Útróðrarbátar</w>
+            <pc lemma="................................................................................................" msd="KE">................................................................................................</pc>
+            <w lemma="107" msd="NOgnc">107</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bátur" msd="SMSDAr" lemmaRef="bd:542627">bátinum</w>
+            <pc lemma="............................................................................................." msd="KE">.............................................................................................</pc>
+            <w lemma="107" msd="NOgnc">107</w>
+            <w lemma="ali-fyri-tøka" msd="SFPNar" join="right">Alifyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="alifiskur" msd="SMSNar" lemmaRef="bd:538669">alifiskur</w>
+            <pc lemma="/" msd="KO" join="right">/</pc>
+            <w lemma="smolt" msd="SMSNar" join="left" lemmaRef="bd:516949">smolt</w>
+            <pc lemma=".........................................................................." msd="KE">..........................................................................</pc>
+            <w lemma="107" msd="Unknown Tag">107</w>
+            <w lemma="húsaleiga" msd="Unknown Tag" lemmaRef="bd:527225">Húsaleiga</w>
+            <w lemma="......................................................................................................." msd="Unknown Tag">.......................................................................................................</w>
+            <w lemma="107" msd="Unknown Tag">107</w>
+            <w lemma="húsaleiguskattur" msd="Unknown Tag">Húsaleiguskattur</w>
+            <w lemma="..........................................................................................." msd="Unknown Tag">...........................................................................................</w>
+            <w lemma="108" msd="Unknown Tag">108</w>
+            <w lemma="summarhús" msd="Unknown Tag" lemmaRef="bd:570438">Summarhús</w>
+            <w lemma="..................................................................................................." msd="Unknown Tag">...................................................................................................</w>
+            <w lemma="109" msd="Unknown Tag">109</w>
+            <w lemma="Hallur" msd="Unknown Tag" lemmaRef="bd:538594">Hall</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="íbúð" msd="Unknown Tag" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="í" msd="Unknown Tag" lemmaRef="bd:583476">í</w>
+            <w lemma="danmark" msd="Unknown Tag">Danmark</w>
+            <w lemma=".................................................................................." msd="Unknown Tag">..................................................................................</w>
+            <w lemma="109" msd="Unknown Tag">109</w>
+            <w lemma="Hallur" msd="Unknown Tag" lemmaRef="bd:538594">Hall</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="sethúsaognum" msd="Unknown Tag">sethúsaognum</w>
+            <w lemma="í" msd="Unknown Tag" lemmaRef="bd:583476">í</w>
+            <w lemma="Føroyar" msd="Unknown Tag" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma=".................................................................." msd="Unknown Tag">..................................................................</w>
+            <w lemma="110" msd="Unknown Tag">110</w>
+            <w lemma="Hýruvognskoyring" msd="Unknown Tag">Hýruvognskoyring</w>
+            <w lemma="........................................................................................." msd="Unknown Tag">.........................................................................................</w>
+            <w lemma="110" msd="Unknown Tag">110</w>
+            <w lemma="Skúlavognskoyring" msd="Unknown Tag">Skúlavognskoyring</w>
+            <w lemma="........................................................................................." msd="Unknown Tag">.........................................................................................</w>
+            <w lemma="110" msd="Unknown Tag">110</w>
+            <w lemma="Eginnýtlsa" msd="Unknown Tag">Eginnýtlsa</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="vørur" msd="Unknown Tag" lemmaRef="bd:538532">vørum</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="framleiðsla" msd="Unknown Tag" lemmaRef="bd:520079">framleiðslum</w>
+            <w lemma="..........................................................." msd="Unknown Tag">...........................................................</w>
+            <w lemma="111" msd="Unknown Tag">111</w>
+            <w lemma="egi" msd="Unknown Tag" lemmaRef="bd:577203">Egið</w>
+            <w lemma="arbeiða" msd="Unknown Tag" lemmaRef="bd:553638">arbeiði</w>
+            <w lemma="...................................................................................................." msd="Unknown Tag">....................................................................................................</w>
+            <w lemma="111" msd="Unknown Tag">111</w>
+            <w lemma="handverkari" msd="Unknown Tag" lemmaRef="bd:545725">Handverkarar</w>
+            <w lemma="................................................................................................" msd="Unknown Tag">................................................................................................</w>
+            <w lemma="111" msd="Unknown Tag">111</w>
+            <w lemma="Anna" msd="Unknown Tag" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="............................................................................................................" msd="Unknown Tag">............................................................................................................</w>
+            <w lemma="111" msd="Unknown Tag">111</w>
+            <w lemma="I.2" msd="Unknown Tag" join="right">I.2</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="TÍÐARGREINAN" msd="SFSNAr">TÍÐARGREINAN</w>
+            <pc lemma="............................................................................................" msd="KE">............................................................................................</pc>
+            <w lemma="111" msd="NOgnc">111</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">Inntøkur</w>
+            <pc lemma="........................................................................................................." msd="KE">.........................................................................................................</pc>
+            <w lemma="112" msd="NOgnc">112</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">Arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="................................................................................................." msd="KE">.................................................................................................</pc>
+            <w lemma="112" msd="NOgnc">112</w>
+            <w lemma="arkitektur" msd="SMPNar" join="right" lemmaRef="bd:538710">Arkitektar</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ráðgevandi" msd="Adegnc" join="left" lemmaRef="bd:564068">ráðgevandi</w>
+            <w lemma="verkfrøðingur" msd="SMPNar" lemmaRef="bd:542125">verkfrøðingar</w>
+            <pc lemma="............................................................" msd="KE">............................................................</pc>
+            <w lemma="112" msd="NOgnc">112</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="118" msd="NOgnc" join="right">118</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma=".............................................................................." msd="KE">..............................................................................</pc>
+            <w lemma="113" msd="NOgnc">113</w>
+            <w lemma="I.3" msd="TT" join="right">I.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">FRÁDRÁTTIR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="BRUTTOinntøka" msd="SFSDAr">BRUTTOINNTØKUNI</w>
+            <pc lemma="............................................................." msd="KE">.............................................................</pc>
+            <w lemma="113" msd="NOgnc">113</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">Rakstrarútreiðslur</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="113" msd="NOgnc">113</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="10" msd="NOgnc">10</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="privatur" msd="APSFPN" lemmaRef="bd:560948">Privatar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="113" msd="NOgnc">113</w>
+            <w lemma="rakstur" msd="SMSNar" join="right" lemmaRef="bd:567627">Rakstur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stovnan" msd="SFSNAr" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="støði" msd="SNSNar" lemmaRef="bd:572988">støði</w>
+            <pc lemma=".............................................................................." msd="KE">..............................................................................</pc>
+            <w lemma="114" msd="NOgnc">114</w>
+            <w lemma="Software" msd="F">Software</w>
+            <pc lemma="........................................................................................................" msd="KE">........................................................................................................</pc>
+            <w lemma="114" msd="NOgnc">114</w>
+            <w lemma="I.4" msd="TT" join="right">I.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">RAKSTRARÚTREIÐSLUR</w>
+            <pc lemma="..............................................................................." msd="KE">...............................................................................</pc>
+            <w lemma="115" msd="NOgnc">115</w>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">Frádráttir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SMSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="framflyting" msd="SFSAar" lemmaRef="bd:524858">framflyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hall" msd="SMPDar" lemmaRef="bd:528605">hallum</w>
+            <w lemma="skattalóg" msd="SFSAAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc">33</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="SNSAar" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="SNSAar">b</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="c" msd="TS">c</w>
+            <pc lemma="...................................................................................................................." msd="KE">....................................................................................................................</pc>
+            <w lemma="116" msd="NOgnc">116</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">Niðanfyri</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <w lemma="umrøða" msd="LSFPN" join="right" lemmaRef="bd:553699">umrøddar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ofta" msd="DNS" lemmaRef="bd:579499">oftast</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <pc lemma="......................................................................................................." msd="KE">.......................................................................................................</pc>
+            <w lemma="117" msd="NOgnc">117</w>
+            <w lemma="løn" msd="SFSNar" join="right" lemmaRef="bd:576943">Løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frítíðarløn" msd="SFSNar" join="right" lemmaRef="bd:534016">frítíðarløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tantieme" msd="SNSNar">tantieme</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="provisión" msd="SFSNar">provisión</w>
+            <pc lemma="......................................" msd="KE">......................................</pc>
+            <w lemma="117" msd="NOgnc">117</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <pc lemma="...................................................................................................." msd="KE">....................................................................................................</pc>
+            <w lemma="117" msd="Unknown Tag">117</w>
+            <w lemma="løn" msd="Unknown Tag" lemmaRef="bd:576943">Løn</w>
+            <w lemma="til" msd="Unknown Tag" lemmaRef="bd:513705">til</w>
+            <w lemma="hjúnafelagi" msd="Unknown Tag" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="........................................................................................." msd="Unknown Tag">.........................................................................................</w>
+            <w lemma="118" msd="Unknown Tag">118</w>
+            <w lemma="Tantieme" msd="Unknown Tag">Tantieme</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="nevndarsamsýningar" msd="Unknown Tag">nevndarsamsýningar</w>
+            <w lemma="................................................................" msd="Unknown Tag">................................................................</w>
+            <w lemma="118" msd="Unknown Tag">118</w>
+            <w lemma="Skeiðútreiðslur" msd="Unknown Tag">Skeiðútreiðslur</w>
+            <w lemma=".............................................................................................." msd="Unknown Tag">..............................................................................................</w>
+            <w lemma="118" msd="Unknown Tag">118</w>
+            <w lemma="yrkisbókmentir" msd="Unknown Tag" lemmaRef="bd:532472">Yrkisbókmentir</w>
+            <w lemma=".............................................................................................." msd="Unknown Tag">..............................................................................................</w>
+            <w lemma="119" msd="Unknown Tag">119</w>
+            <w lemma="ferðaútreiðslur" msd="Unknown Tag" lemmaRef="bd:569180">Ferðaútreiðslur</w>
+            <w lemma=".............................................................................................." msd="Unknown Tag">..............................................................................................</w>
+            <w lemma="119" msd="Unknown Tag">119</w>
+            <w lemma="limagjald" msd="Unknown Tag" lemmaRef="bd:537804">Limagjald</w>
+            <w lemma="......................................................................................................." msd="Unknown Tag">.......................................................................................................</w>
+            <w lemma="119" msd="Unknown Tag">119</w>
+            <w lemma="trygging" msd="Unknown Tag" join="right" lemmaRef="bd:526187">Tryggingar</w>
+            <w lemma="......................................................................................................" msd="Unknown Tag" join="left">......................................................................................................</w>
+            <w lemma="120" msd="Unknown Tag">120</w>
+            <w lemma="Sakføraraútreiðslur" msd="Unknown Tag">Sakføraraútreiðslur</w>
+            <w lemma="......................................................................................." msd="Unknown Tag">.......................................................................................</w>
+            <w lemma="120" msd="Unknown Tag">120</w>
+            <w lemma="Bilútreiðslur" msd="Unknown Tag">Bilútreiðslur</w>
+            <w lemma="..................................................................................................." msd="Unknown Tag">...................................................................................................</w>
+            <w lemma="120" msd="Unknown Tag">120</w>
+            <w lemma="ráði" msd="Unknown Tag" lemmaRef="bd:572764">RÁÐIÐ</w>
+            <w lemma="hava" msd="Unknown Tag" lemmaRef="bd:576399">HEVUR</w>
+            <w lemma="áseta" msd="Unknown Tag" lemmaRef="bd:576366">ÁSETT</w>
+            <w lemma="hesin" msd="Unknown Tag" lemmaRef="bd:587854">HESI</w>
+            <w lemma="MINSTUMARK" msd="Unknown Tag">MINSTUMARK</w>
+            <w lemma="fyri" msd="Unknown Tag" lemmaRef="bd:586852">FYRI</w>
+            <w lemma="ávísur" msd="Unknown Tag" lemmaRef="bd:557602">ÁVÍSAR</w>
+            <w lemma="vinnubólkar" msd="Unknown Tag">VINNUBÓLKAR</w>
+            <w lemma="fyri" msd="Unknown Tag" lemmaRef="bd:586852">FYRI</w>
+            <w lemma="eginnýtsla" msd="Unknown Tag" lemmaRef="bd:527120">EGINNÝTSLU</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">AV</w>
+            <w lemma="bil" msd="Unknown Tag" join="right" lemmaRef="bd:576823">BILI</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="....................................................................................." msd="Unknown Tag">.....................................................................................</w>
+            <w lemma="120" msd="Unknown Tag">120</w>
+            <w lemma="keypmaður" msd="Unknown Tag" lemmaRef="bd:567924">Keypmenn</w>
+            <w lemma="....................................................................................................." msd="Unknown Tag">.....................................................................................................</w>
+            <w lemma="120" msd="Unknown Tag">120</w>
+            <w lemma="Handverksmeistarar" msd="Unknown Tag">Handverksmeistarar</w>
+            <w lemma="......................................................................................" msd="Unknown Tag">......................................................................................</w>
+            <w lemma="121" msd="Unknown Tag">121</w>
+            <w lemma="pylsuvognur" msd="Unknown Tag" lemmaRef="bd:540912">Pylsuvognar</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="kioskir" msd="Unknown Tag">kioskir</w>
+            <w lemma="..................................................................................." msd="Unknown Tag">...................................................................................</w>
+            <w lemma="121" msd="Unknown Tag">121</w>
+            <w lemma="sakførari" msd="Unknown Tag" join="right" lemmaRef="bd:547276">Sakførarar</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="revisorar" msd="Unknown Tag">revisorar</w>
+            <w lemma="v.m" msd="Unknown Tag" join="right">v.m</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <pc lemma="............................................................................." msd="KE">.............................................................................</pc>
+            <w lemma="121" msd="NOgnc">121</w>
+            <w lemma="Kommunulækni" msd="SMPNar">Kommunulæknar</w>
+            <pc lemma="..........................................................................................." msd="KE">...........................................................................................</pc>
+            <w lemma="121" msd="NOgnc">121</w>
+            <w lemma="Bátaeigari" msd="SMPNar">Bátaeigarar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="vinna" msd="SFSNar" join="both" lemmaRef="bd:524070">vinna</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="........................................................................................" msd="KE">........................................................................................</pc>
+            <w lemma="121" msd="NOgnc">121</w>
+            <w lemma="Hýruvognskoyring" msd="SFSNar">Hýruvognskoyring</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="121" msd="NOgnc">121</w>
+            <w lemma="Anna" msd="PIFpSN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <pc lemma="..................................................................................................." msd="KE">...................................................................................................</pc>
+            <w lemma="121" msd="NOgnc">121</w>
+            <w lemma="Leasing" msd="F">Leasing</w>
+            <pc lemma="..........................................................................................................." msd="KE">...........................................................................................................</pc>
+            <w lemma="122" msd="Unknown Tag">122</w>
+            <w lemma="endurgjaldsábyrgd" msd="Unknown Tag">Endurgjaldsábyrgd</w>
+            <w lemma="........................................................................................" msd="Unknown Tag">........................................................................................</w>
+            <w lemma="122" msd="Unknown Tag">122</w>
+            <w lemma="tap" msd="Unknown Tag" lemmaRef="bd:577069">Tap</w>
+            <w lemma="uppá" msd="Unknown Tag" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skuldari" msd="Unknown Tag" lemmaRef="bd:547535">skuldarar</w>
+            <w lemma="........................................................................................" msd="Unknown Tag">........................................................................................</w>
+            <w lemma="123" msd="Unknown Tag">123</w>
+            <w lemma="skuld" msd="Unknown Tag" lemmaRef="bd:535969">Skuld</w>
+            <w lemma="gamal" msd="Unknown Tag" lemmaRef="bd:562213">eldri</w>
+            <w lemma="enn" msd="Unknown Tag" lemmaRef="bd:514257">enn</w>
+            <w lemma="3" msd="Unknown Tag">3</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="upphædd" msd="Unknown Tag" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="erur" msd="Unknown Tag" lemmaRef="bd:554887">er</w>
+            <w lemma="3.000" msd="Unknown Tag">3.000</w>
+            <w lemma="kr." msd="Unknown Tag">kr.</w>
+            <w lemma="ella" msd="Unknown Tag" lemmaRef="bd:513686">ella</w>
+            <w lemma="lítil" msd="Unknown Tag" lemmaRef="bd:562662">minni</w>
+            <w lemma="..........................." msd="Unknown Tag">...........................</w>
+            <w lemma="123" msd="Unknown Tag">123</w>
+            <w lemma="tap" msd="Unknown Tag" lemmaRef="bd:577069">Tap</w>
+            <w lemma="hjá" msd="Unknown Tag" lemmaRef="bd:586890">hjá</w>
+            <w lemma="peningastovnur" msd="Unknown Tag" lemmaRef="bd:540810">peningastovnum</w>
+            <w lemma="..............................................................................." msd="Unknown Tag">...............................................................................</w>
+            <w lemma="124" msd="Unknown Tag">124</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="11" msd="NOgnc">11</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="umvæling" msd="SFSNar" join="right" lemmaRef="bd:526282">Umvæling</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="trygging" msd="SFSNar" lemmaRef="bd:526187">trygging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" join="right" lemmaRef="bd:538967">bygningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="......................................................................................................................." msd="KE">.......................................................................................................................</pc>
+            <w lemma="124" msd="NOgnc">124</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="húsarakstur" msd="SMSAar">húsarakstur</w>
+            <pc lemma=".............................................................................." msd="KE">..............................................................................</pc>
+            <w lemma="124" msd="NOgnc">124</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="arbeið" msd="SNPDar" lemmaRef="bd:570905">arbeiðum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <pc lemma=".........................................................." msd="KE">..........................................................</pc>
+            <w lemma="125" msd="NOgnc">125</w>
+            <w lemma="rakstrarhall" msd="SMSNar" lemmaRef="bd:528646">Rakstrarhall</w>
+            <pc lemma="..................................................................................................." msd="KE">...................................................................................................</pc>
+            <w lemma="125" msd="NOgnc">125</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">Vinna</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="ítriv" msd="SNSNar" lemmaRef="bd:517805">ítriv</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="minstukrav" msd="SNPNar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma=".........................................................." msd="KE">..........................................................</pc>
+            <w lemma="125" msd="NOgnc">125</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">Avskrivingar</w>
+            <pc lemma="..................................................................................................." msd="KE">...................................................................................................</pc>
+            <w lemma="125" msd="Unknown Tag">125</w>
+            <w lemma="Kurstap" msd="Unknown Tag">Kurstap</w>
+            <w lemma=".........................................................................................................." msd="Unknown Tag">..........................................................................................................</w>
+            <w lemma="126" msd="Unknown Tag">126</w>
+            <w lemma="viðvíkjandi" msd="Unknown Tag" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="frádráttur" msd="Unknown Tag" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="fyri" msd="Unknown Tag" lemmaRef="bd:586852">fyri</w>
+            <w lemma="hall" msd="Unknown Tag" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstur" msd="Unknown Tag" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="útróðrarbátur" msd="Unknown Tag" lemmaRef="bd:542358">útróðrarbátum</w>
+            <w lemma="............................" msd="Unknown Tag">............................</w>
+            <w lemma="126" msd="Unknown Tag">126</w>
+            <w lemma="I.5" msd="Unknown Tag" join="right">I.5</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="Adegnc" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="serstakur" msd="SFPDar" lemmaRef="bd:561161">SERSTØKUM</w>
+            <w lemma="EINDARfrádráttur" msd="SMSDar">EINDARFRÁDRÁTTI</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="ymiskur" msd="APSFPD" lemmaRef="bd:558120">YMISKUM</w>
+            <w lemma="RAKSTRARINNTØKUBÓLKUM" msd="SFPDar">RAKSTRARINNTØKUBÓLKUM</w>
+            <pc lemma="............................................................................" msd="KE">............................................................................</pc>
+            <w lemma="126" msd="NOgnc">126</w>
+            <w lemma="Vistarhaldsvirksemi" msd="SFSNar">Vistarhaldsvirksemi</w>
+            <pc lemma="......................................................................................." msd="KE">.......................................................................................</pc>
+            <w lemma="126" msd="NOgnc">126</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="samýning" msd="SFSDar">samýning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APSFSA" lemmaRef="bd:554524">kommunala</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="dagrøkt" msd="SFSAar" lemmaRef="bd:533706">dagrøkt</w>
+            <pc lemma=".............................." msd="KE">..............................</pc>
+            <w lemma="127" msd="NOgnc">127</w>
+            <w lemma="J." msd="TT">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">INNTØKUUPPGERÐ</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="sjálvstøðugur" msd="APSMPD" lemmaRef="bd:554392">SJÁLVSTØÐUGUM</w>
+            <w lemma="vinnurekandi" msd="SMSDar" join="right" lemmaRef="bd:563770">VINNUREKANDI</w>
+            <pc lemma="........................." msd="KE" join="left">.........................</pc>
+            <w lemma="128" msd="NOgnc">128</w>
+            <w lemma="J.1" msd="TT" join="right">J.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">KRAV</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="bókhald" msd="SMSAar" lemmaRef="bd:583114">BÓKHALD</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">ROKNSKAP</w>
+            <pc lemma="..........................................................." msd="KE">...........................................................</pc>
+            <w lemma="128" msd="NOgnc">128</w>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">Skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="................................................................................" msd="KE">................................................................................</pc>
+            <w lemma="128" msd="NOgnc">128</w>
+            <w lemma="Bókhaldsskyldulóg" msd="SFSNAr">Bókhaldsskyldulógin</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="128" msd="NOgnc">128</w>
+            <w lemma="bóking" msd="SFPNar" lemmaRef="bd:524640">Bókingar</w>
+            <pc lemma="........................................................................................................" msd="KE">........................................................................................................</pc>
+            <w lemma="128" msd="NOgnc">128</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vørugoymsla" msd="SFSDar" lemmaRef="bd:524143">vørugoymslu</w>
+            <pc lemma=".............................................................................." msd="KE">..............................................................................</pc>
+            <w lemma="129" msd="NOgnc">129</w>
+            <w lemma="kassi" msd="SMSNar" lemmaRef="bd:569439">Kassi</w>
+            <pc lemma="..............................................................................................................." msd="KE">...............................................................................................................</pc>
+            <w lemma="129" msd="Unknown Tag">129</w>
+            <w lemma="bóking" msd="Unknown Tag" lemmaRef="bd:524640">Bókingar</w>
+            <w lemma="á" msd="Unknown Tag" lemmaRef="bd:543790">á</w>
+            <w lemma="EDV" msd="Unknown Tag">EDV</w>
+            <w lemma=".............................................................................................." msd="Unknown Tag">..............................................................................................</w>
+            <w lemma="129" msd="Unknown Tag">129</w>
+            <w lemma="frágreiðing" msd="Unknown Tag" lemmaRef="bd:524890">Frágreiðing</w>
+            <w lemma="um" msd="Unknown Tag" lemmaRef="bd:513687">um</w>
+            <w lemma="bókhaldsførðsluna" msd="Unknown Tag">bókhaldsførðsluna</w>
+            <w lemma="..............................................................." msd="Unknown Tag">...............................................................</w>
+            <w lemma="129" msd="Unknown Tag">129</w>
+            <w lemma="varðveiting" msd="Unknown Tag" lemmaRef="bd:526374">Varðveiting</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="roknskapartilfari" msd="Unknown Tag">roknskapartilfari</w>
+            <w lemma="...................................................................." msd="Unknown Tag">....................................................................</w>
+            <w lemma="130" msd="Unknown Tag">130</w>
+            <w lemma="skattligur" msd="Unknown Tag" lemmaRef="bd:557087">Skattlig</w>
+            <w lemma="krav" msd="Unknown Tag" lemmaRef="bd:537766">krøv</w>
+            <w lemma="um" msd="Unknown Tag" lemmaRef="bd:513687">um</w>
+            <w lemma="roknskapargrundarlagið" msd="Unknown Tag">roknskapargrundarlagið</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="ársroknskapur" msd="Unknown Tag" lemmaRef="bd:565907">ársroknskapin</w>
+            <w lemma="........................" msd="Unknown Tag">........................</w>
+            <w lemma="130" msd="Unknown Tag">130</w>
+            <w lemma="J.2" msd="Unknown Tag" join="right">J.2</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">SKYLDA</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">AT</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">LATA</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">INN</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">UPPLÝSINGAR</w>
+            <pc lemma="..........................................................." msd="KE">...........................................................</pc>
+            <w lemma="130" msd="NOgnc">130</w>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">Lønir</w>
+            <pc lemma=".............................................................................................................." msd="KE">..............................................................................................................</pc>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="fríur" msd="APSMPN" lemmaRef="bd:563109">Fríir</w>
+            <w lemma="ágóðar" msd="SMPNar">ágóðar</w>
+            <pc lemma="...................................................................................................." msd="KE">....................................................................................................</pc>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="skattafríur" msd="APSFPN" lemmaRef="bd:563116">Skattafríar</w>
+            <w lemma="veiting" msd="SFPNar" lemmaRef="bd:526388">veitingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="........................................" msd="KE">........................................</pc>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="mótrokning" msd="SFSNar" lemmaRef="bd:525471">Mótrokning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="...................................................." msd="KE">....................................................</pc>
+            <w lemma="132" msd="NOgnc">132</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">Eginnýtsla</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="privatur" msd="APSNPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="..........................................................." msd="KE">...........................................................</pc>
+            <w lemma="132" msd="NOgnc">132</w>
+            <w lemma="J.3" msd="TS" join="right">J.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TILSÍÐISSETAN" msd="SFSNar">TILSÍÐISSETAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="ROKNSKAPARGRUNDARLAGNUM" msd="SMPDar">ROKNSKAPARGRUNDARLAGNUM</w>
+            <pc lemma="................................." msd="KE">.................................</pc>
+            <w lemma="132" msd="NOgnc">132</w>
+            <w lemma="formligur" msd="APSNSN" lemmaRef="bd:556572">Formlig</w>
+            <w lemma="brek" msd="SNSNar" lemmaRef="bd:514507">brek</w>
+            <pc lemma=".................................................................................................." msd="KE">..................................................................................................</pc>
+            <w lemma="133" msd="NOgnc">133</w>
+            <w lemma="ónýtiligur" msd="APSMSN" lemmaRef="bd:556378">Ónýtiligur</w>
+            <w lemma="kassaroknskapur" msd="SMSNar">kassaroknskapur</w>
+            <pc lemma="..........................................................................." msd="KE">...........................................................................</pc>
+            <w lemma="133" msd="NOgnc">133</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">Eginnýtsla</w>
+            <pc lemma="......................................................................................................" msd="KE">......................................................................................................</pc>
+            <w lemma="133" msd="NOgnc">133</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="12" msd="NOgnc">12</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Skjalprógv" msd="SNSNar">Skjalprógv</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="APSMPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="lutur" msd="SMPDar" lemmaRef="bd:566115">lutum</w>
+            <pc lemma="........................................" msd="KE">........................................</pc>
+            <w lemma="134" msd="NOgnc">134</w>
+            <w lemma="bruttovinningur" msd="SMSNar" lemmaRef="bd:538927">Bruttovinningur</w>
+            <pc lemma="............................................................................................." msd="KE">.............................................................................................</pc>
+            <w lemma="134" msd="NOgnc">134</w>
+            <w lemma="veruligur" msd="APSMPN" lemmaRef="bd:557176">Veruligir</w>
+            <w lemma="mangul" msd="SMPNar" lemmaRef="bd:582927">manglar</w>
+            <pc lemma="..........................................................................................." msd="KE">...........................................................................................</pc>
+            <w lemma="135" msd="NOgnc">135</w>
+            <w lemma="Inntøkumunur" msd="SMPNar">Inntøkumunir</w>
+            <pc lemma="................................................................................................" msd="KE">................................................................................................</pc>
+            <w lemma="135" msd="NOgnc">135</w>
+            <w lemma="Útreiðsluupphædd" msd="SFPNar">Útreiðsluupphæddir</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="135" msd="NOgnc">135</w>
+            <w lemma="K." msd="TT">K.</w>
+            <w lemma="vinnuvirkisumskipan" msd="SFSNar">VINNUVIRKISUMSKIPAN</w>
+            <pc lemma="............................................................................." msd="KE">.............................................................................</pc>
+            <w lemma="136" msd="Unknown Tag">136</w>
+            <w lemma="K.1" msd="Unknown Tag" join="right">K.1</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handilsvirði" msd="SNSAAr" lemmaRef="bd:585538">handilsvirðið</w>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="136" msd="NOgnc">136</w>
+            <w lemma="K.2" msd="TS" join="right">K.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="goodwill" msd="F">goodwill</w>
+            <pc lemma="........................................................................................" msd="KE">........................................................................................</pc>
+            <w lemma="136" msd="NOgnc">136</w>
+            <w lemma="K.3" msd="TS" join="right">K.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">Serlig</w>
+            <w lemma="viðurskifti" msd="SNSNar" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="136" msd="NOgnc">136</w>
+            <w lemma="K.4" msd="TS" join="right">K.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Umskipanarlóg" msd="SFSNAr">Umskipanarlógin</w>
+            <pc lemma="........................................................................................" msd="KE">........................................................................................</pc>
+            <w lemma="137" msd="NOgnc">137</w>
+            <w lemma="K.5" msd="TS" join="right">K.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">Treytir</w>
+            <pc lemma="........................................................................................................." msd="KE">.........................................................................................................</pc>
+            <w lemma="137" msd="NOgnc">137</w>
+            <w lemma="K.6" msd="TS" join="right">K.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Umskipanardagur" msd="SMSNAr">Umskipanardagurin</w>
+            <pc lemma="...................................................................................." msd="KE">....................................................................................</pc>
+            <w lemma="138" msd="NOgnc">138</w>
+            <w lemma="K.7" msd="TS" join="right">K.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rættsligar" msd="APSFPN">Rættsligar</w>
+            <w lemma="fylgja" msd="SFPNar" lemmaRef="bd:520150">fylgjur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="upprunaeigari" msd="SMSAAr">upprunaeigaran</w>
+            <pc lemma="......................................................." msd="KE">.......................................................</pc>
+            <w lemma="138" msd="NOgnc">138</w>
+            <w lemma="K.8" msd="TS" join="right">K.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="íløgugrunnur" msd="SMPNar" lemmaRef="bd:565016">Íløgugrunnar</w>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="138" msd="NOgnc">138</w>
+            <w lemma="K.9" msd="TS" join="right">K.9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="APWFSN" lemmaRef="bd:557087">Skattliga</w>
+            <w lemma="virðisáseting" msd="SFSNAr">virðisásetingin</w>
+            <pc lemma="............................................................................." msd="KE">.............................................................................</pc>
+            <w lemma="138" msd="NOgnc">138</w>
+            <w lemma="K.10" msd="TS" join="right">K.10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="PINpPN" lemmaRef="bd:587908">Tey</w>
+            <w lemma="ymissur" msd="APWNPN" lemmaRef="bd:561688">ymsu</w>
+            <w lemma="aktivur" msd="SNPNar" lemmaRef="bd:555225">aktivini</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="139" msd="NOgnc">139</w>
+            <w lemma="aktivur" msd="SNSNar" join="right" lemmaRef="bd:555225">Aktiv</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="............................................................................................................." msd="KE">.............................................................................................................</pc>
+            <w lemma="140" msd="NOgnc">140</w>
+            <w lemma="skuld" msd="SFSNAr" join="right" lemmaRef="bd:535969">Skuldin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma=".........................................................................................................." msd="KE">..........................................................................................................</pc>
+            <w lemma="140" msd="NOgnc">140</w>
+            <w lemma="K.11" msd="TS" join="right">K.11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="APSFSN" lemmaRef="bd:557087">Skattlig</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umskipan" msd="SFSDar" lemmaRef="bd:536467">umskipan</w>
+            <pc lemma="..................................................................." msd="KE">...................................................................</pc>
+            <w lemma="140" msd="NOgnc">140</w>
+            <w lemma="K.12" msd="TS" join="right">K.12</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rættsligar" msd="APSFPN">Rættsligar</w>
+            <w lemma="fylgja" msd="SFPNar" lemmaRef="bd:520150">fylgjur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="...................................................................." msd="KE">....................................................................</pc>
+            <w lemma="140" msd="NOgnc">140</w>
+            <w lemma="K.13" msd="TS" join="right">K.13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="millumrokning" msd="SFSNar" lemmaRef="bd:525416">Millumrokning</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="141" msd="NOgnc">141</w>
+            <w lemma="K.14" msd="TS" join="right">K.14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="deyðsbúgv" msd="SFSNar" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <pc lemma="................................................................................................" msd="KE">................................................................................................</pc>
+            <w lemma="141" msd="NOgnc">141</w>
+            <w lemma="L." msd="TS">L.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">SUBJEKTIV</w>
+            <w lemma="skattskylda" msd="SFSNAr" join="right" lemmaRef="bd:527491">SKATTSKYLDA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">FELØG</w>
+            <pc lemma="................................................................" msd="KE">................................................................</pc>
+            <w lemma="142" msd="NOgnc">142</w>
+            <w lemma="L.1" msd="TS" join="right">L.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">SKATTSKYLDAN</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">TEKUR</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">VIÐ</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">HELDUR</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">UPPAT</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stovnan" msd="SFSNAr" lemmaRef="bd:536147">STOVNAN</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="avtøka" msd="SFSNar" lemmaRef="bd:519135">AVTØKA</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="partafelag" msd="SNPDar" lemmaRef="bd:535653">PARTAFELØGUM</w>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="142" msd="NOgnc">142</w>
+            <w lemma="skattaár" msd="SNSNAr" lemmaRef="bd:585015">Skattaárið</w>
+            <pc lemma="......................................................................................................" msd="KE">......................................................................................................</pc>
+            <w lemma="142" msd="NOgnc">142</w>
+            <w lemma="inntøkuár" msd="SNSNar" lemmaRef="bd:515493">Inntøkuár</w>
+            <pc lemma="......................................................................................................." msd="KE">.......................................................................................................</pc>
+            <w lemma="142" msd="NOgnc">142</w>
+            <w lemma="roknskaparskeið" msd="SNSNar">Roknskaparskeið</w>
+            <pc lemma="..........................................................................................." msd="KE">...........................................................................................</pc>
+            <w lemma="142" msd="NOgnc">142</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">Skattskyldan</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="142" msd="Unknown Tag">142</w>
+            <w lemma="heimstaður" msd="Unknown Tag" lemmaRef="bd:566903">Heimstaður</w>
+            <w lemma="...................................................................................................." msd="Unknown Tag">....................................................................................................</w>
+            <w lemma="143" msd="Unknown Tag">143</w>
+            <w lemma="skattskylda" msd="Unknown Tag" lemmaRef="bd:527491">Skattskyldan</w>
+            <w lemma="halda" msd="Unknown Tag" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="Unknown Tag" lemmaRef="bd:587519">uppat</w>
+            <w lemma="............................................................................" msd="Unknown Tag">............................................................................</w>
+            <w lemma="143" msd="Unknown Tag">143</w>
+            <w lemma="M." msd="Unknown Tag">M.</w>
+            <w lemma="KAPITALVINNINGSSKATTALÓGIN" msd="Unknown Tag">KAPITALVINNINGSSKATTALÓGIN</w>
+            <w lemma="..............................................................." msd="Unknown Tag">...............................................................</w>
+            <w lemma="144" msd="Unknown Tag">144</w>
+            <w lemma="M." msd="Unknown Tag">M.</w>
+            <w lemma="1" msd="Unknown Tag" join="right">1</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">PERSÓNAR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">FELØG</w>
+            <w lemma="O.O." msd="TS">O.O.</w>
+            <w lemma="fevndur" msd="SFSNar" lemmaRef="bd:579113">FEVND</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="KAPITALVINNINGS-skattalóg" msd="SFSDar">KAPITALVINNINGS-SKATTALÓGINI</w>
+            <pc lemma=".." msd="KE">..</pc>
+            <w lemma="144" msd="NOgnc">144</w>
+            <w lemma="M.2" msd="TS" join="right">M.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">UPPGERÐIN</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="KAPITALVINNINGSSKATTLÓGINI" msd="SFSDAr">KAPITALVINNINGSSKATTLÓGINI</w>
+            <pc lemma="................................." msd="KE">.................................</pc>
+            <w lemma="145" msd="NOgnc">145</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="13" msd="NOgnc">13</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="......................................................................" msd="KE">......................................................................</pc>
+            <w lemma="145" msd="NOgnc">145</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma=".............................................................................." msd="KE">..............................................................................</pc>
+            <w lemma="145" msd="NOgnc">145</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="framflyta" msd="VMAtS2">framflyta</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <pc lemma="........................................................" msd="KE">........................................................</pc>
+            <w lemma="146" msd="NOgnc">146</w>
+            <w lemma="M.3" msd="TS" join="right">M.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="KAPITALVINNINGSJÁLVUPPGÁVAN" msd="SFSNar">KAPITALVINNINGSJÁLVUPPGÁVAN</w>
+            <pc lemma=".........................................................." msd="KE">..........................................................</pc>
+            <w lemma="146" msd="NOgnc">146</w>
+            <w lemma="Forprentað" msd="LSFSN">Forprentað</w>
+            <w lemma="kapitalvinningssjálvuppgáva" msd="SFSNar">kapitalvinningssjálvuppgáva</w>
+            <pc lemma="......................................................" msd="KE">......................................................</pc>
+            <w lemma="146" msd="NOgnc">146</w>
+            <w lemma="freist" msd="SFSAAr" lemmaRef="bd:533992">Freistina</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="kapitalvinningssjálvuppgáva" msd="SFSAar">kapitalvinningssjálvuppgávu</w>
+            <pc lemma="........................................." msd="KE">.........................................</pc>
+            <w lemma="146" msd="NOgnc">146</w>
+            <w lemma="Viðv." msd="DNd">Viðv.</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avlopsskattur" msd="SMSDar">avlopsskatti</w>
+            <pc lemma="..........................................................." msd="KE">...........................................................</pc>
+            <w lemma="146" msd="NOgnc">146</w>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantak" msd="SNPNar" lemmaRef="bd:537126">UNDANTØK</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">VIRÐISBRØV</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">IÐ</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">IKKI</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">ERU</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">FEVND</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="kapitalur" msd="SNSDar" join="right" lemmaRef="bd:542714">KAPITAL</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="VINNINGSskattalóg" msd="SFSDAr">VINNINGSSKATTALÓGINI</w>
+            <pc lemma=".................................................................................." msd="KE">..................................................................................</pc>
+            <w lemma="147" msd="NOgnc">147</w>
+            <w lemma="M.5" msd="TS" join="right">M.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="PARTABRÆVASØLA" msd="SFSNaP">PARTABRÆVASØLA</w>
+            <w lemma="V.M" msd="TS" join="right">V.M</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="søla" msd="SFSNar" join="left" lemmaRef="bd:523417">Søla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="avhenda" msd="LSFPN" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <pc lemma="..........................................................................................................................." msd="KE">...........................................................................................................................</pc>
+            <w lemma="147" msd="NOgnc">147</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">Partabrøv</w>
+            <w lemma="v.m" msd="TT" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="vinnnuligt" msd="APSNSN">vinnnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="......................................................." msd="KE">.......................................................</pc>
+            <w lemma="148" msd="NOgnc">148</w>
+            <w lemma="Realisatiónsprinsippið" msd="SNSNAr">Realisatiónsprinsippið</w>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="148" msd="NOgnc">148</w>
+            <w lemma="útveganarupphædd" msd="SFSNar">Útveganarupphædd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avhendingarupphædd" msd="SFSNar" join="right">avhendingarupphædd</w>
+            <pc lemma="............................................." msd="KE" join="left">.............................................</pc>
+            <w lemma="149" msd="NOgnc">149</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <pc lemma="................................................................." msd="KE">.................................................................</pc>
+            <w lemma="149" msd="NOgnc">149</w>
+            <w lemma="avmarking" msd="SFSNar" lemmaRef="bd:524478">Avmarking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættur" msd="SMSDAr" lemmaRef="bd:566096">rættinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma=".................................................................." msd="KE">..................................................................</pc>
+            <w lemma="150" msd="NOgnc">150</w>
+            <w lemma="Frípartabræv" msd="SNPNar">Frípartabrøv</w>
+            <w lemma="v.m." msd="TT" join="right">v.m.</w>
+            <pc lemma="..........................................................................................." msd="KE" join="left">...........................................................................................</pc>
+            <w lemma="150" msd="NOgnc">150</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="partabræv" msd="SNSAAr" lemmaRef="bd:538228">partabrævið</w>
+            <w lemma="v.m" msd="TT" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="..................................." msd="KE">...................................</pc>
+            <w lemma="150" msd="NOgnc">150</w>
+            <w lemma="útlutan" msd="SFSNar" lemmaRef="bd:536834">Útlutan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="niðurskriving" msd="SFSAar" lemmaRef="bd:525507">niðurskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDar">partapeningi</w>
+            <pc lemma=".................................." msd="KE">..................................</pc>
+            <w lemma="151" msd="NOgnc">151</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">Serligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinnnuligt" msd="APSNSA">vinnnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma=".........................................................." msd="KE">..........................................................</pc>
+            <w lemma="152" msd="NOgnc">152</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">Liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuligur" msd="APWNSD" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <pc lemma="....................................................." msd="KE">.....................................................</pc>
+            <w lemma="153" msd="NOgnc">153</w>
+            <w lemma="handilsvinna" msd="SFSNar" lemmaRef="bd:586256">Handilsvinna</w>
+            <pc lemma=".................................................................................................." msd="KE">..................................................................................................</pc>
+            <w lemma="153" msd="NOgnc">153</w>
+            <w lemma="Fíggingarvirksemi" msd="SNSNar">Fíggingarvirksemi</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="155" msd="NOgnc">155</w>
+            <w lemma="Realisatiónsprinsippið" msd="SNSNAr">Realisatiónsprinsippið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lagurprincippið" msd="SNSNAr">lagurprincippið</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="..................." msd="KE">...................</pc>
+            <w lemma="156" msd="NOgnc">156</w>
+            <w lemma="M.6" msd="TS" join="right">M.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="INNFRÍAN" msd="SFSNAr" join="right">INNFRÍAN</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">SØLU</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">ONNUR</w>
+            <w lemma="avhenda" msd="DNd" lemmaRef="bd:553757">AVHENDAN</w>
+            <w lemma="enn" msd="DGd" lemmaRef="bd:514257">ENN</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">SØLU</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="FÍGGJARKRØVUM" msd="SFPDar">FÍGGJARKRØVUM</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="LEYSGERAN" msd="SFSDar">LEYSGERAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="skuld" msd="SMSDar" lemmaRef="bd:535969">SKULD</w>
+            <pc lemma="................................................................................." msd="KE">.................................................................................</pc>
+            <w lemma="157" msd="NOgnc">157</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarkrøvum" msd="SFPDar">fíggjarkrøvum</w>
+            <pc lemma="............................................................................" msd="KE">............................................................................</pc>
+            <w lemma="158" msd="NOgnc">158</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">Bert</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="1.000" msd="NOgnc" join="right">1.000</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="...................................................................." msd="KE">....................................................................</pc>
+            <w lemma="159" msd="NOgnc">159</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="debitorum" msd="SMPDar">debitorum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðurlagsvinna" msd="SFSDar" join="right">viðurlagsvinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="................................................." msd="KE">.................................................</pc>
+            <w lemma="159" msd="NOgnc">159</w>
+            <w lemma="Valutakursvinningur" msd="SMSNar">Valutakursvinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="tap" msd="SNSNar" join="left" lemmaRef="bd:577069">tap</w>
+            <pc lemma="........................................................................" msd="KE">........................................................................</pc>
+            <w lemma="160" msd="NOgnc">160</w>
+            <w lemma="M.7" msd="TS" join="right">M.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">VINNINGUR</w>
+            <w lemma="ella" msd="APWNSN" lemmaRef="bd:513686">ELLA</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">TAP</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">VIÐ</w>
+            <w lemma="eftirgeving" msd="SFSDar" join="right" lemmaRef="bd:524707">EFTIRGEVING</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrning" msd="SFSDar" lemmaRef="bd:524921">FYRNING</w>
+            <w lemma="V.M" msd="TS" join="right">V.M</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="skuld" msd="SMSDar" lemmaRef="bd:535969">SKULD</w>
+            <pc lemma="........" msd="KE">........</pc>
+            <w lemma="160" msd="NOgnc">160</w>
+            <w lemma="gáva" msd="SFSNar" join="right" lemmaRef="bd:520375">Gáva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arvaforskot" msd="SNSNar">arvaforskot</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arvur" msd="SMSNar" lemmaRef="bd:542368">arvur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="serligur" msd="APSNSD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="undantikin" msd="SFSNAr" lemmaRef="bd:581415">undantikin</w>
+            <pc lemma=".................................." msd="KE">..................................</pc>
+            <w lemma="162" msd="NOgnc">162</w>
+            <w lemma="M.8" msd="TS" join="right">M.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="keyp" msd="SFSNar" join="right" lemmaRef="bd:515578">KEYPS</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="sølurættindi" msd="SFSNar">SØLURÆTTINDI</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="NR." msd="TT">NR.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <pc lemma="......................................................." msd="KE">.......................................................</pc>
+            <w lemma="163" msd="NOgnc">163</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="keyp" msd="SNPDar" join="right" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølurættindum" msd="SFPDar">sølurættindum</w>
+            <pc lemma="..........................................................." msd="KE">...........................................................</pc>
+            <w lemma="163" msd="NOgnc">163</w>
+            <w lemma="M.9" msd="TS" join="right">M.9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningsbýti" msd="SFSNar" lemmaRef="bd:573235">VINNINGSBÝTI</w>
+            <pc lemma="..........................................................................................." msd="KE">...........................................................................................</pc>
+            <pc lemma="164" msd="KO">164</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="14" msd="NOgnc">14</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SFSNar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="................................................................" msd="KE">................................................................</pc>
+            <w lemma="164" msd="NOgnc">164</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">Feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="164" msd="NOgnc">164</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">Felagsins</w>
+            <w lemma="egin" msd="APWNPA" lemmaRef="bd:581131">egnu</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma=".............................................................................." msd="KE">..............................................................................</pc>
+            <w lemma="164" msd="NOgnc">164</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virðisbræv" msd="SNSAAr" lemmaRef="bd:538281">virðisbrævið</w>
+            <pc lemma="......................................." msd="KE">.......................................</pc>
+            <w lemma="165" msd="NOgnc">165</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">Undantaksloyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="avhendingarupphædd" msd="SFSAAr">avhendingarupphæddina</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="......................................................................................................................." msd="KE">.......................................................................................................................</pc>
+            <w lemma="165" msd="NOgnc">165</w>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="frípartabræv" msd="SNPDar">frípartabrøvum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="..................................................." msd="KE">...................................................</pc>
+            <w lemma="166" msd="NOgnc">166</w>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="útlutan" msd="SFSDar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="avtaka" msd="LSNSN" lemmaRef="bd:576122">avtikið</w>
+            <pc lemma="......................................................................................................................." msd="KE">.......................................................................................................................</pc>
+            <w lemma="166" msd="NOgnc">166</w>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="útlutan" msd="SFSDar" join="right" lemmaRef="bd:536834">útlutan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avtaka" msd="LSNSN" lemmaRef="bd:576122">avtikið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattafríur" msd="APSFPA" lemmaRef="bd:563116">skattafríar</w>
+            <w lemma="samanlegging" msd="SFPAar" lemmaRef="bd:525733">samanleggingar</w>
+            <pc lemma="............................................................................................." msd="KE">.............................................................................................</pc>
+            <w lemma="166" msd="NOgnc">166</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">Felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="útlutar" msd="VNAPS3">útlutar</w>
+            <w lemma="vinningsbýti" msd="SNSAAr" lemmaRef="bd:573235">vinningsbýtið</w>
+            <pc lemma="......................................................................." msd="KE">.......................................................................</pc>
+            <w lemma="166" msd="NOgnc">166</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="renturokning" msd="SFSNar" lemmaRef="bd:525658">renturokning</w>
+            <pc lemma="................................................." msd="KE">.................................................</pc>
+            <w lemma="167" msd="NOgnc">167</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">Vinningsbýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="fullur" msd="APSNPA" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNPA" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="........................................" msd="KE">........................................</pc>
+            <w lemma="167" msd="Unknown Tag">167</w>
+            <w lemma="Egin" msd="Unknown Tag" lemmaRef="bd:574998">Egin</w>
+            <w lemma="partabræv" msd="Unknown Tag" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="..............................................................................................." msd="Unknown Tag">...............................................................................................</w>
+            <w lemma="168" msd="Unknown Tag">168</w>
+            <w lemma="M.10" msd="Unknown Tag" join="right">M.10</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="rentuinntøka" msd="SFPNar" join="right" lemmaRef="bd:522268">RENTUINNTØKUR</w>
+            <pc lemma="...................................................................................." msd="KE" join="left">....................................................................................</pc>
+            <w lemma="168" msd="NOgnc">168</w>
+            <w lemma="dekort" msd="SNSNar">Dekort</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðhangandi" msd="Adegnc">viðhangandi</w>
+            <w lemma="renta" msd="SFSAar" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="................................................" msd="KE">................................................</pc>
+            <w lemma="169" msd="NOgnc">169</w>
+            <w lemma="M.11" msd="TS" join="right">M.11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">SERLIGAR</w>
+            <w lemma="RENTUútreiðsla" msd="SFPNar">RENTUÚTREIÐSLUR</w>
+            <pc lemma="................................................................" msd="KE">................................................................</pc>
+            <w lemma="169" msd="NOgnc">169</w>
+            <w lemma="M.12" msd="TS" join="right">M.12</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="LATING" msd="SFSNar">LATING</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="móttøka" msd="SFSNar" lemmaRef="bd:521723">MÓTTØKA</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="gáva" msd="APSFSD" lemmaRef="bd:520375">GÁVU</w>
+            <w lemma="ella" msd="APWFSD" lemmaRef="bd:513686">ELLA</w>
+            <w lemma="arvaforskot" msd="SNSDar">ARVAFORSKOTI</w>
+            <pc lemma=".........................." msd="KE">..........................</pc>
+            <w lemma="169" msd="NOgnc">169</w>
+            <w lemma="M.13" msd="TS" join="right">M.13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endurgjald" msd="SFSNar" lemmaRef="bd:537550">ENDURGJALD</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="tryggingarpeningur" msd="SFPNar">TRYGGINGARPENINGUR</w>
+            <pc lemma="............................................" msd="KE">............................................</pc>
+            <w lemma="170" msd="NOgnc">170</w>
+            <w lemma="M.14" msd="TS" join="right">M.14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útlutan" msd="SFSNAr" lemmaRef="bd:536834">ÚTLUTAN</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">ÚR</w>
+            <w lemma="deyðsbúgv" msd="SFSDar" lemmaRef="bd:570637">DEYÐSBÚGVI</w>
+            <pc lemma="....................................................................." msd="KE">.....................................................................</pc>
+            <w lemma="170" msd="NOgnc">170</w>
+            <w lemma="M.15" msd="TS" join="right">M.15</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="GENERASJÓNSSKIFTI" msd="SFSNar">GENERASJÓNSSKIFTI</w>
+            <pc lemma="..............................................................................." msd="KE">...............................................................................</pc>
+            <w lemma="171" msd="NOgnc">171</w>
+            <w lemma="M.16" msd="TS" join="right">M.16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapitalvinningsskattur" msd="SMSNar">KAPITALVINNINGSSKATTUR</w>
+            <w lemma="gjalda" msd="SMSNAr" lemmaRef="bd:576419">GOLDIN</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="annar" msd="APSNSD" lemmaRef="bd:530545">ØÐRUM</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">LANDI</w>
+            <pc lemma="..........................." msd="KE">...........................</pc>
+            <w lemma="172" msd="NOgnc">172</w>
+            <w lemma="M.17" msd="TS" join="right">M.17</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">KÆRA</w>
+            <pc lemma="......................................................................................................." msd="KE">.......................................................................................................</pc>
+            <w lemma="173" msd="NOgnc">173</w>
+            <w lemma="M.18" msd="TS" join="right">M.18</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftirlit" msd="F" lemmaRef="bd:514733">EFTIRLIT</w>
+            <pc lemma="..................................................................................................." msd="KE">...................................................................................................</pc>
+            <w lemma="173" msd="NOgnc">173</w>
+            <w lemma="M.19" msd="TS" join="right">M.19</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="PANTIheimild" msd="SFSNar">PANTIHEIMILD</w>
+            <pc lemma="........................................................................................" msd="KE">........................................................................................</pc>
+            <w lemma="173" msd="NOgnc">173</w>
+            <w lemma="M.20" msd="TS" join="right">M.20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="revsing" msd="SFSNar" lemmaRef="bd:525661">REVSING</w>
+            <pc lemma=".................................................................................................." msd="KE">..................................................................................................</pc>
+            <w lemma="174" msd="NOgnc">174</w>
+            <w lemma="sektaruppskot" msd="SNSNar">Sektaruppskot</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <pc lemma="................................................................................." msd="KE">.................................................................................</pc>
+            <w lemma="174" msd="NOgnc">174</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">SERLIGAR</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">REGLUR</w>
+            <w lemma="fyri" msd="SFSNar" lemmaRef="bd:586852">FYRI</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="gamal" msd="SFSNar" join="both" lemmaRef="bd:562213">GOMUL</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="partabræv" msd="SNSNar" lemmaRef="bd:538228">PARTABRØV</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="skiftis-regla" msd="SFSNar">SKIFTISREGLUR</w>
+            <pc lemma="..............." msd="KE">...............</pc>
+            <w lemma="175" msd="NOgnc">175</w>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">SKATTLIGAR</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">AVSKRIVINGAR</w>
+            <pc lemma="......................................................................." msd="KE">.......................................................................</pc>
+            <w lemma="178" msd="NOgnc">178</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="178" msd="NOgnc">178</w>
+            <w lemma="vinnuligur" msd="APSFSN" lemmaRef="bd:557165">Vinnulig</w>
+            <w lemma="nýtsla" msd="SFSNar" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="178" msd="NOgnc">178</w>
+            <w lemma="N." msd="Unknown Tag">N.</w>
+            <w lemma="1" msd="Unknown Tag" join="right">1</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="AVSKRIVINGARlóg" msd="SFSNAr">AVSKRIVINGARLÓGIN</w>
+            <w lemma="KAP." msd="TS">KAP.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="...................................................................." msd="KE">....................................................................</pc>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="maskina" msd="SFPNar" join="right" lemmaRef="bd:521501">Maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSNar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="......................................................................................................................." msd="KE">.......................................................................................................................</pc>
+            <w lemma="180" msd="NOgnc">180</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="15" msd="NOgnc">15</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">Vinnulig</w>
+            <w lemma="rakstrargøgn" msd="SNSNar" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="...................................................................................." msd="KE">....................................................................................</pc>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="avskriving" msd="SFSNar" join="right" lemmaRef="bd:524493">Avskriving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leasing" msd="SFSNar">leasing</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="Uppisitarur" msd="SMPNar" join="right">Uppisitarar</w>
+            <pc lemma="....................................................................................................." msd="KE" join="left">.....................................................................................................</pc>
+            <w lemma="181" msd="NOgnc">181</w>
+            <w lemma="Saldovirðið" msd="SNSNAr" join="right">Saldovirðið</w>
+            <pc lemma="....................................................................................................." msd="KE" join="left">.....................................................................................................</pc>
+            <w lemma="181" msd="NOgnc">181</w>
+            <w lemma="skaði" msd="SMSNar" lemmaRef="bd:513921">Skaði</w>
+            <pc lemma=".............................................................................................................." msd="KE">..............................................................................................................</pc>
+            <w lemma="181" msd="Unknown Tag">181</w>
+            <w lemma="útveganarvirði" msd="Unknown Tag" join="right" lemmaRef="bd:585762">Útveganarvirðið</w>
+            <w lemma="............................................................................................." msd="Unknown Tag" join="left">.............................................................................................</w>
+            <w lemma="181" msd="Unknown Tag">181</w>
+            <w lemma="meirvirðisgjald" msd="Unknown Tag" lemmaRef="bd:537865">Meirvirðisgjald</w>
+            <w lemma=".............................................................................................." msd="Unknown Tag">..............................................................................................</w>
+            <w lemma="181" msd="Unknown Tag">181</w>
+            <w lemma="fígging" msd="Unknown Tag" lemmaRef="bd:524922">Fígging</w>
+            <w lemma="..........................................................................................................." msd="Unknown Tag">...........................................................................................................</w>
+            <w lemma="181" msd="Unknown Tag">181</w>
+            <w lemma="avsláttur" msd="Unknown Tag" lemmaRef="bd:567643">Avsláttur</w>
+            <w lemma="í" msd="Unknown Tag" lemmaRef="bd:583476">í</w>
+            <w lemma="prísur" msd="Unknown Tag" lemmaRef="bd:566708">prísinum</w>
+            <w lemma="......................................................................................." msd="Unknown Tag">.......................................................................................</w>
+            <w lemma="182" msd="Unknown Tag">182</w>
+            <w lemma="arvur" msd="Unknown Tag" join="right" lemmaRef="bd:542368">Arvur</w>
+            <w lemma="/" msd="Unknown Tag" join="both">/</w>
+            <w lemma="gáva" msd="Unknown Tag" join="left" lemmaRef="bd:520375">gáva</w>
+            <w lemma="....................................................................................................." msd="Unknown Tag">.....................................................................................................</w>
+            <w lemma="182" msd="Unknown Tag">182</w>
+            <w lemma="Anna" msd="Unknown Tag" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="nýtsla" msd="Unknown Tag" lemmaRef="bd:521900">nýtsla</w>
+            <w lemma=".................................................................................................." msd="Unknown Tag">..................................................................................................</w>
+            <w lemma="182" msd="Unknown Tag">182</w>
+            <w lemma="broyting" msd="Unknown Tag" lemmaRef="bd:524586">Broyting</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="gera" msd="Unknown Tag" lemmaRef="bd:575738">gjørdum</w>
+            <w lemma="avskriving" msd="Unknown Tag" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="..............................................................." msd="Unknown Tag">...............................................................</w>
+            <w lemma="183" msd="Unknown Tag">183</w>
+            <w lemma="annar" msd="Unknown Tag" lemmaRef="bd:513722">Aðra</w>
+            <w lemma="nýtsla" msd="Unknown Tag" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="...................................................................................................." msd="Unknown Tag">....................................................................................................</w>
+            <w lemma="185" msd="Unknown Tag">185</w>
+            <w lemma="innrætting" msd="Unknown Tag" lemmaRef="bd:525129">Innrættingar</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="innlegging" msd="Unknown Tag" lemmaRef="bd:525121">innleggingar</w>
+            <w lemma="í" msd="Unknown Tag" lemmaRef="bd:583476">í</w>
+            <w lemma="leiga" msd="Unknown Tag" lemmaRef="bd:549594">leigaðum</w>
+            <w lemma="hali" msd="Unknown Tag" lemmaRef="bd:569420">hølum</w>
+            <w lemma="..........................................." msd="Unknown Tag">...........................................</w>
+            <w lemma="185" msd="Unknown Tag">185</w>
+            <w lemma="rakstrargøgn" msd="Unknown Tag" lemmaRef="bd:536881">Rakstrargøgn</w>
+            <w lemma="undir" msd="Unknown Tag" lemmaRef="bd:513702">undir</w>
+            <w lemma="20.000" msd="Unknown Tag">20.000</w>
+            <w lemma="kr." msd="Unknown Tag">kr.</w>
+            <w lemma="......................................................................." msd="Unknown Tag">.......................................................................</w>
+            <w lemma="186" msd="Unknown Tag">186</w>
+            <w lemma="nýta" msd="Unknown Tag" lemmaRef="bd:553611">Nýtt</w>
+            <w lemma="virkja" msd="Unknown Tag" lemmaRef="bd:554057">virki</w>
+            <w lemma="........................................................................................................" msd="Unknown Tag">........................................................................................................</w>
+            <w lemma="187" msd="Unknown Tag">187</w>
+            <w lemma="ábót" msd="Unknown Tag" lemmaRef="bd:543442">Ábøtur</w>
+            <w lemma="..........................................................................................................." msd="Unknown Tag">...........................................................................................................</w>
+            <w lemma="187" msd="Unknown Tag">187</w>
+            <w lemma="negativ" msd="Unknown Tag" lemmaRef="bd:583412">Negativ</w>
+            <w lemma="saldo" msd="Unknown Tag">saldo</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="5" msd="Unknown Tag">5</w>
+            <w lemma="..........................................................................................." msd="Unknown Tag">...........................................................................................</w>
+            <w lemma="187" msd="Unknown Tag">187</w>
+            <w lemma="tak" msd="Unknown Tag" lemmaRef="bd:537358">TAKS</w>
+            <w lemma=".............................................................................................................." msd="Unknown Tag">..............................................................................................................</w>
+            <w lemma="188" msd="Unknown Tag">188</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="4" msd="Unknown Tag">4</w>
+            <w lemma="regla" msd="Unknown Tag" lemmaRef="bd:522235">reglan</w>
+            <w lemma="(" msd="Unknown Tag" join="right">(</w>
+            <w lemma="kompletterandi" msd="Unknown Tag" join="left">kompletterandi</w>
+            <w lemma="regla" msd="Unknown Tag" join="right" lemmaRef="bd:550329">regla</w>
+            <w lemma=")" msd="Unknown Tag" join="left">)</w>
+            <w lemma="................................................................." msd="Unknown Tag">.................................................................</w>
+            <w lemma="188" msd="Unknown Tag">188</w>
+            <w lemma="skaði" msd="Unknown Tag" lemmaRef="bd:513921">Skaði</w>
+            <w lemma=".............................................................................................................." msd="Unknown Tag">..............................................................................................................</w>
+            <w lemma="189" msd="Unknown Tag">189</w>
+            <w lemma="Umvælingarútreiðslur" msd="Unknown Tag">Umvælingarútreiðslur</w>
+            <w lemma="..................................................................................." msd="Unknown Tag">...................................................................................</w>
+            <w lemma="189" msd="Unknown Tag">189</w>
+            <w lemma="N." msd="Unknown Tag">N.</w>
+            <w lemma="2" msd="Unknown Tag" join="right">2</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="AVSKRIVINGARlóg" msd="SFSNAr" join="right">AVSKRIVINGARLÓGIN</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="KAP." msd="TS">KAP.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="..................................................................." msd="KE">...................................................................</pc>
+            <w lemma="190" msd="NOgnc">190</w>
+            <w lemma="maskina" msd="SFPNar" join="right" lemmaRef="bd:521501">Maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSNar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="APSNPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="......................................................................................................" msd="KE">......................................................................................................</pc>
+            <w lemma="190" msd="NOgnc">190</w>
+            <w lemma="skaði" msd="SMSNar" lemmaRef="bd:513921">Skaði</w>
+            <pc lemma=".............................................................................................................." msd="KE">..............................................................................................................</pc>
+            <w lemma="191" msd="NOgnc">191</w>
+            <w lemma="Umvælingarútreiðsla" msd="SFPNar">Umvælingarútreiðslur</w>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="192" msd="NOgnc">192</w>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="AVSKRIVINGARlóg" msd="SFSNAr">AVSKRIVINGARLÓGIN</w>
+            <w lemma="KAP." msd="TS">KAP.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="...................................................................." msd="KE">....................................................................</pc>
+            <w lemma="192" msd="NOgnc">192</w>
+            <w lemma="skip" msd="SNPNar" lemmaRef="bd:516806">Skip</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma=".................................................................................." msd="KE">..................................................................................</pc>
+            <w lemma="192" msd="NOgnc">192</w>
+            <w lemma="útróðrarbátur" msd="SMPNar" lemmaRef="bd:542358">Útróðrarbátar</w>
+            <pc lemma="................................................................................................" msd="KE">................................................................................................</pc>
+            <w lemma="193" msd="NOgnc">193</w>
+            <w lemma="maskina" msd="SFPNar" lemmaRef="bd:521501">Maskinur</w>
+            <w lemma="v.m." msd="TT" join="right">v.m.</w>
+            <pc lemma="................................................................................................" msd="KE" join="left">................................................................................................</pc>
+            <w lemma="193" msd="NOgnc">193</w>
+            <w lemma="tilgongd" msd="SFSNar" lemmaRef="bd:536303">Tilgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skipavirði" msd="SNSAAr">skipavirðið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <pc lemma="..............................................................." msd="KE">...............................................................</pc>
+            <w lemma="194" msd="NOgnc">194</w>
+            <w lemma="býti" msd="SNSNAr" lemmaRef="bd:572096">Býtið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDar" lemmaRef="bd:524340">útreiðslum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tilgongd" msd="SFSAar" lemmaRef="bd:536303">tilgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skipavirði" msd="SNSAAr">skipavirðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="saldovirðið" msd="SNSAAr" join="both">saldovirðið</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rakstrarkostnaður" msd="SMSAar" lemmaRef="bd:566182">rakstrarkostnað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="útgreina" msd="VIMtnp" lemmaRef="bd:582481">útgreinast</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="....................................................." msd="KE">.....................................................</pc>
+            <w lemma="194" msd="Unknown Tag">194</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="16" msd="NOgnc">16</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Fiskireiðsskapur" msd="SMSNar">Fiskireiðsskapur</w>
+            <pc lemma="............................................................................................." msd="KE">.............................................................................................</pc>
+            <w lemma="195" msd="NOgnc">195</w>
+            <w lemma="nót" msd="SNPNar" lemmaRef="bd:576963">Nótir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kraftblokkabátar" msd="SMPAar">kraftblokkabátar</w>
+            <pc lemma=".............................................................................." msd="KE">..............................................................................</pc>
+            <w lemma="195" msd="NOgnc">195</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSDar" lemmaRef="bd:534114">gongd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="liðugur" msd="APSNSN" lemmaRef="bd:561497">liðugt</w>
+            <pc lemma="......................................................................." msd="KE">.......................................................................</pc>
+            <w lemma="195" msd="NOgnc">195</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDAr" lemmaRef="bd:516806">skipinum</w>
+            <pc lemma="............................................................................................" msd="KE">............................................................................................</pc>
+            <w lemma="196" msd="NOgnc">196</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">Endurgjald</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="trygging" msd="SFSDar" lemmaRef="bd:526187">trygging</w>
+            <pc lemma=".................................................................................." msd="KE">..................................................................................</pc>
+            <w lemma="196" msd="NOgnc">196</w>
+            <w lemma="forskotsavskriving" msd="SFSNar">Forskotsavskriving</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="196" msd="Unknown Tag">196</w>
+            <w lemma="hvør" msd="Unknown Tag" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="kunna" msd="Unknown Tag" lemmaRef="bd:576394">kann</w>
+            <w lemma="forskotsavskriva" msd="Unknown Tag">forskotsavskriva</w>
+            <w lemma="..........................................................................." msd="Unknown Tag">...........................................................................</w>
+            <w lemma="196" msd="Unknown Tag">196</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="16" msd="Unknown Tag" join="right">16</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="søla" msd="Unknown Tag" lemmaRef="bd:576551">søla</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmálarættindum" msd="Unknown Tag">sáttmálarættindum</w>
+            <w lemma=".................................................................." msd="Unknown Tag">..................................................................</w>
+            <w lemma="197" msd="Unknown Tag">197</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="16a" msd="Unknown Tag" join="right">16a</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="stk." msd="Unknown Tag">stk.</w>
+            <w lemma="1" msd="Unknown Tag">1</w>
+            <w lemma="..................................................................................................." msd="Unknown Tag">...................................................................................................</w>
+            <w lemma="198" msd="Unknown Tag">198</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="16b" msd="Unknown Tag" join="right">16b</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="stk." msd="Unknown Tag">stk.</w>
+            <w lemma="1" msd="Unknown Tag">1</w>
+            <w lemma="avskriving" msd="Unknown Tag" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="skipa" msd="Unknown Tag" lemmaRef="bd:522761">skipum</w>
+            <w lemma="................................................................." msd="Unknown Tag">.................................................................</w>
+            <w lemma="198" msd="Unknown Tag">198</w>
+            <w lemma="veiðiloyvi" msd="Unknown Tag" lemmaRef="bd:573216">Veiðiloyvi</w>
+            <w lemma="......................................................................................................." msd="Unknown Tag">.......................................................................................................</w>
+            <w lemma="199" msd="Unknown Tag">199</w>
+            <w lemma="Rakstrarvinningur" msd="Unknown Tag">Rakstrarvinningur</w>
+            <w lemma=".........................................................................................." msd="Unknown Tag">..........................................................................................</w>
+            <w lemma="200" msd="Unknown Tag">200</w>
+            <w lemma="ogn" msd="Unknown Tag" lemmaRef="bd:576965">Ognir</w>
+            <w lemma="uttanlands" msd="Unknown Tag" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="..........................................................................................." msd="Unknown Tag">...........................................................................................</w>
+            <w lemma="200" msd="Unknown Tag">200</w>
+            <w lemma="N." msd="Unknown Tag">N.</w>
+            <w lemma="4" msd="Unknown Tag" join="right">4</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="AVSKRIVINGARlóg" msd="SFSNAr" join="right">AVSKRIVINGARLÓGIN</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="KAP." msd="TS">KAP.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma=".................................................................." msd="KE">..................................................................</pc>
+            <w lemma="200" msd="NOgnc">200</w>
+            <w lemma="bygningur" msd="SMPNar" lemmaRef="bd:538967">Bygningar</w>
+            <w lemma="v.m" msd="TT" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="200" msd="NOgnc">200</w>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrvingarlógini" msd="SFSDAr">avskrvingarlógini</w>
+            <pc lemma=".................................................................................." msd="KE">..................................................................................</pc>
+            <w lemma="202" msd="NOgnc">202</w>
+            <w lemma="umbygging" msd="SFSNar" join="right" lemmaRef="bd:526252">Umbygging</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ábót" msd="SFSNar" join="left" lemmaRef="bd:543442">ábøtur</w>
+            <pc lemma="........................................................................................" msd="KE">........................................................................................</pc>
+            <w lemma="202" msd="NOgnc">202</w>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <pc lemma="................................................................................." msd="KE">.................................................................................</pc>
+            <w lemma="202" msd="NOgnc">202</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <pc lemma="...................................................................................................." msd="KE">....................................................................................................</pc>
+            <w lemma="203" msd="NOgnc">203</w>
+            <w lemma="skaði" msd="SMSNar" lemmaRef="bd:513921">Skaði</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="bygningur" msd="SMSAAr" lemmaRef="bd:538967">bygningin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="23" msd="NOgnc">23</w>
+            <pc lemma="............................................................................" msd="KE">............................................................................</pc>
+            <w lemma="203" msd="Unknown Tag">203</w>
+            <w lemma="umsókn" msd="Unknown Tag" lemmaRef="bd:536469">Umsókn</w>
+            <w lemma="........................................................................................................." msd="Unknown Tag">.........................................................................................................</w>
+            <w lemma="204" msd="Unknown Tag">204</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="24" msd="Unknown Tag" join="right">24</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="bygningur" msd="Unknown Tag" lemmaRef="bd:538967">Bygningurin</w>
+            <w lemma="verða" msd="Unknown Tag" lemmaRef="bd:576404">verður</w>
+            <w lemma="niðurtikin" msd="Unknown Tag" lemmaRef="bd:581340">niðurtikin</w>
+            <w lemma=".............................................................." msd="Unknown Tag">..............................................................</w>
+            <w lemma="204" msd="Unknown Tag">204</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="25" msd="Unknown Tag" join="right">25</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="Afturvunnar" msd="Unknown Tag">Afturvunnar</w>
+            <w lemma="avskriving" msd="Unknown Tag" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="Unknown Tag" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="................................................." msd="Unknown Tag">.................................................</w>
+            <w lemma="204" msd="Unknown Tag">204</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="25" msd="Unknown Tag">25</w>
+            <w lemma="í" msd="Unknown Tag" lemmaRef="bd:583476">í</w>
+            <w lemma="avskrivingarlógini" msd="Unknown Tag">avskrivingarlógini</w>
+            <w lemma="................................................................................." msd="Unknown Tag">.................................................................................</w>
+            <w lemma="205" msd="Unknown Tag">205</w>
+            <w lemma="tollur" msd="Unknown Tag" join="right" lemmaRef="bd:564857">Toll</w>
+            <w lemma="-" msd="Unknown Tag" join="left">-</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="Unknown Tag">Skattaráð</w>
+            <w lemma="Føroyar" msd="Unknown Tag" lemmaRef="bd:576515">Føroya</w>
+            <w lemma=".............................................................................." msd="Unknown Tag">..............................................................................</w>
+            <w lemma="206" msd="Unknown Tag">206</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="27" msd="Unknown Tag" join="right">27</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="grund" msd="Unknown Tag" lemmaRef="bd:534139">grund</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="byggibúgving" msd="Unknown Tag">byggibúgving</w>
+            <w lemma="........................................................................." msd="Unknown Tag">.........................................................................</w>
+            <w lemma="207" msd="Unknown Tag">207</w>
+            <w lemma="prístalsviðgerð" msd="Unknown Tag">Prístalsviðgerð</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="Unknown Tag" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="byggigrundum" msd="Unknown Tag">byggigrundum</w>
+            <w lemma=".........................................." msd="Unknown Tag">..........................................</w>
+            <w lemma="207" msd="Unknown Tag">207</w>
+            <w lemma="rundskriv" msd="Unknown Tag" lemmaRef="bd:516543">Rundskriv</w>
+            <w lemma="nr." msd="Unknown Tag">nr.</w>
+            <w lemma="10" msd="Unknown Tag">10</w>
+            <w lemma="frá" msd="Unknown Tag" lemmaRef="bd:513704">frá</w>
+            <w lemma="7" msd="Unknown Tag" join="right">7</w>
+            <w lemma="/" msd="Unknown Tag" join="both">/</w>
+            <w lemma="12" msd="Unknown Tag" join="left">12</w>
+            <w lemma="1992" msd="Unknown Tag">1992</w>
+            <w lemma="viðvíkjandi" msd="Unknown Tag" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="prístalsviðgerð" msd="Unknown Tag">prístalsviðgerð</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="Unknown Tag" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="sambært" msd="Unknown Tag" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="Unknown Tag">§</w>
+            <w lemma="25" msd="Unknown Tag">25</w>
+            <w lemma="í" msd="Unknown Tag" lemmaRef="bd:583476">í</w>
+            <w lemma="avskrivingarlógini" msd="Unknown Tag" join="right">avskrivingarlógini</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="................................................................" msd="Unknown Tag">................................................................</w>
+            <w lemma="207" msd="Unknown Tag">207</w>
+            <w lemma="O." msd="Unknown Tag">O.</w>
+            <w lemma="tvískatting" msd="Unknown Tag" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma=".............................................................................................." msd="Unknown Tag">..............................................................................................</w>
+            <w lemma="212" msd="Unknown Tag">212</w>
+            <w lemma="O.1" msd="Unknown Tag" join="right">O.1</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="SKATTALINKINGARREGLUR" msd="SFPNar">SKATTALINKINGARREGLUR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="SKATTALINKINGARÚTROKNING" msd="SFSNar">SKATTALINKINGARÚTROKNING</w>
+            <pc lemma=".............." msd="KE">..............</pc>
+            <w lemma="212" msd="NOgnc">212</w>
+            <w lemma="O.1.1" msd="TS" join="right">O.1.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Linkingarháttur" msd="SMPNar">Linkingarhættir</w>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="212" msd="NOgnc">212</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Maksimeraður" msd="LSMSN">Maksimeraður</w>
+            <w lemma="kredittur" msd="SMSNar" lemmaRef="bd:531070">kredittur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="almindelig" msd="APSNSN" join="left">almindelig</w>
+            <w lemma="credit" msd="F" join="right">credit</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="............................................." msd="KE">.............................................</pc>
+            <w lemma="212" msd="NOgnc">212</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="frítøka" msd="SFSNar" join="right">Frítøka</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="exemptión" msd="SFSNar" join="left">exemptión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsfyrivarni" msd="SNSDar">progressiónsfyrivarni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nýggjur" msd="APSMSN" join="left" lemmaRef="bd:563018">nýggjur</w>
+            <w lemma="avtøkuháttur" msd="SMSNar" join="right">avtøkuháttur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="......" msd="KE">......</pc>
+            <w lemma="213" msd="NOgnc">213</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="17" msd="NOgnc">17</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="frítøka" msd="SFSNar" join="right">Frítøka</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="exemptión" msd="SFSNar" join="left">exemptión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsfyrivarni" msd="SNSDar">progressiónsfyrivarni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="gamal" msd="APWMSN" join="left" lemmaRef="bd:562213">gamli</w>
+            <w lemma="avtøkuháttur" msd="SMSNar" join="right">avtøkuháttur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="........." msd="KE">.........</pc>
+            <w lemma="214" msd="NOgnc">214</w>
+            <w lemma="O.1.2" msd="TS" join="right">O.1.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">Innanhýsis</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattalinking" msd="SFSAar">skattalinking</w>
+            <pc lemma="....................................................." msd="KE">.....................................................</pc>
+            <w lemma="214" msd="NOgnc">214</w>
+            <w lemma="O.1.3" msd="TS" join="right">O.1.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">Inntøkur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="land" msd="SNPDar" lemmaRef="bd:527776">londum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="inntøkuslag" msd="SNPAar">inntøkusløg</w>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <w lemma="214" msd="NOgnc">214</w>
+            <w lemma="O.1.4" msd="TS" join="right">O.1.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr" join="right">uttanlandsinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="..........." msd="KE">...........</pc>
+            <w lemma="215" msd="NOgnc">215</w>
+            <w lemma="O.1.5" msd="TS" join="right">O.1.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="føroyskur" msd="APWFSN" lemmaRef="bd:559144">Føroyska</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="negativur" msd="APSFSN" lemmaRef="bd:555145">negativ</w>
+            <pc lemma="............................................................." msd="KE">.............................................................</pc>
+            <w lemma="216" msd="NOgnc">216</w>
+            <w lemma="O.2" msd="TS" join="right">O.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gera" msd="LSMPN" lemmaRef="bd:575738">GJØRDIR</w>
+            <w lemma="TVÍSKATTASSÁTTMÁLAR" msd="SMPNar">TVÍSKATTASSÁTTMÁLAR</w>
+            <pc lemma="............................................................." msd="KE">.............................................................</pc>
+            <w lemma="217" msd="NOgnc">217</w>
+            <w lemma="O.2.1" msd="TS" join="right">O.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="norðurland" msd="SNPNar" lemmaRef="bd:584684">Norðurlond</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="217" msd="NOgnc">217</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="sáttmáli" msd="SMSAAr" lemmaRef="bd:513991">sáttmálan</w>
+            <pc lemma="............................................." msd="KE">.............................................</pc>
+            <w lemma="218" msd="NOgnc">218</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Skattasløg" msd="SNSNar">Skattasløg</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="..................................................." msd="KE">...................................................</pc>
+            <w lemma="218" msd="NOgnc">218</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">Allýsingar</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="218" msd="NOgnc">218</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattligur" msd="APSMSN" lemmaRef="bd:557087">Skattligur</w>
+            <w lemma="heimstaður" msd="SMSNar" lemmaRef="bd:566903">heimstaður</w>
+            <pc lemma="......................................................................" msd="KE">......................................................................</pc>
+            <w lemma="219" msd="NOgnc">219</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">Fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <pc lemma="......................................................................." msd="KE">.......................................................................</pc>
+            <w lemma="220" msd="NOgnc">220</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="......................................................................" msd="KE">......................................................................</pc>
+            <w lemma="220" msd="Unknown Tag">220</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="Unknown Tag" join="right">7</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="inntøka" msd="Unknown Tag" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnu-virkja" msd="Unknown Tag">vinnuvirki</w>
+            <w lemma="......................................................................." msd="Unknown Tag">.......................................................................</w>
+            <w lemma="221" msd="Unknown Tag">221</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="8" msd="Unknown Tag" join="right">8</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="skipa" msd="Unknown Tag" join="right" lemmaRef="bd:551238">Skipa</w>
+            <w lemma="-" msd="Unknown Tag" join="left">-</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="loftferðsla" msd="Unknown Tag" lemmaRef="bd:586653">loftferðsla</w>
+            <w lemma="........................................................................." msd="Unknown Tag">.........................................................................</w>
+            <w lemma="221" msd="Unknown Tag">221</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="9" msd="Unknown Tag" join="right">9</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="virkja" msd="Unknown Tag" join="right" lemmaRef="bd:554057">Virki</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="sum" msd="Unknown Tag" lemmaRef="bd:514256">sum</w>
+            <w lemma="sínámillum" msd="Unknown Tag" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="erur" msd="Unknown Tag" lemmaRef="bd:554887">eru</w>
+            <w lemma="binda" msd="Unknown Tag" lemmaRef="bd:575935">bundin</w>
+            <w lemma="hvørt" msd="Unknown Tag" lemmaRef="bd:587905">hvørt</w>
+            <w lemma="at" msd="Unknown Tag" lemmaRef="bd:530642">at</w>
+            <w lemma="annar" msd="Unknown Tag" lemmaRef="bd:530545">øðrum</w>
+            <w lemma=".........................." msd="Unknown Tag">..........................</w>
+            <w lemma="222" msd="Unknown Tag">222</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="10" msd="Unknown Tag" join="right">10</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="vinningsbýti" msd="Unknown Tag" lemmaRef="bd:573235">Vinningsbýti</w>
+            <w lemma="..................................................................................." msd="Unknown Tag">...................................................................................</w>
+            <w lemma="222" msd="Unknown Tag">222</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="11" msd="Unknown Tag" join="right">11</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="renta" msd="Unknown Tag" lemmaRef="bd:522267">Renta</w>
+            <w lemma="............................................................................................." msd="Unknown Tag">.............................................................................................</w>
+            <w lemma="223" msd="Unknown Tag">223</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="Unknown Tag" join="right">12</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="nýtslugjald" msd="Unknown Tag" lemmaRef="bd:537927">Nýtslugjald</w>
+            <w lemma="(" msd="Unknown Tag" join="right">(</w>
+            <w lemma="royalty" msd="Unknown Tag" join="both">royalty</w>
+            <w lemma=")" msd="Unknown Tag" join="left">)</w>
+            <w lemma="......................................................................" msd="Unknown Tag">......................................................................</w>
+            <w lemma="224" msd="Unknown Tag">224</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="13" msd="Unknown Tag" join="right">13</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="kapitalvinningur" msd="Unknown Tag" lemmaRef="bd:539938">Kapitalvinningur</w>
+            <w lemma="............................................................................" msd="Unknown Tag">............................................................................</w>
+            <w lemma="224" msd="Unknown Tag">224</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="14" msd="Unknown Tag" join="right">14</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="fríur" msd="Unknown Tag" lemmaRef="bd:563109">Frí</w>
+            <w lemma="vinna" msd="Unknown Tag" lemmaRef="bd:575908">vinna</w>
+            <w lemma="........................................................................................." msd="Unknown Tag">.........................................................................................</w>
+            <w lemma="226" msd="Unknown Tag">226</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="15" msd="Unknown Tag" join="right">15</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="persónligur" msd="Unknown Tag" lemmaRef="bd:556620">Persónligt</w>
+            <w lemma="arbeiða" msd="Unknown Tag" lemmaRef="bd:553638">arbeiði</w>
+            <w lemma="í" msd="Unknown Tag" lemmaRef="bd:583476">í</w>
+            <w lemma="tænastuviðurskiftum" msd="Unknown Tag">tænastuviðurskiftum</w>
+            <w lemma="......................................" msd="Unknown Tag">......................................</w>
+            <w lemma="226" msd="Unknown Tag">226</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="16" msd="Unknown Tag" join="right">16</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="Nevndarsamsýningar" msd="Unknown Tag">Nevndarsamsýningar</w>
+            <w lemma="....................................................................." msd="Unknown Tag">.....................................................................</w>
+            <w lemma="228" msd="Unknown Tag">228</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="17" msd="Unknown Tag" join="right">17</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="listafólk" msd="Unknown Tag" lemmaRef="bd:585442">Listafólk</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttarfólk" msd="Unknown Tag">ítróttarfólk</w>
+            <w lemma=".................................................................." msd="Unknown Tag">..................................................................</w>
+            <w lemma="228" msd="Unknown Tag">228</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="18" msd="Unknown Tag" join="right">18</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="eftirløn" msd="Unknown Tag" lemmaRef="bd:533789">Eftirlønir</w>
+            <w lemma="v.m" msd="Unknown Tag" join="right">v.m</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <pc lemma="................................................................................." msd="KE">.................................................................................</pc>
+            <w lemma="228" msd="NOgnc">228</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">Almenn</w>
+            <w lemma="starvur" msd="SFSNar" lemmaRef="bd:561204">størv</w>
+            <pc lemma="................................................................................." msd="KE">.................................................................................</pc>
+            <w lemma="230" msd="NOgnc">230</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="praktikantur" msd="SMPNar" lemmaRef="bd:584043">praktikantar</w>
+            <pc lemma="................................................................." msd="KE">.................................................................</pc>
+            <w lemma="231" msd="NOgnc">231</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">Virksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="forkanning" msd="SFPAar" join="right" lemmaRef="bd:524846">forkanningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rannsókn" msd="SFSAar" lemmaRef="bd:535082">rannsókn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="brúk" msd="SNSAar" lemmaRef="bd:514550">brúk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kolvetnisfyrikoming" msd="SFSDar">kolvetnisfyrikoming</w>
+            <pc lemma="......................................................................................." msd="KE">.......................................................................................</pc>
+            <w lemma="233" msd="NOgnc">233</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="..............................................................................." msd="KE">...............................................................................</pc>
+            <w lemma="235" msd="NOgnc">235</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="23" msd="NOgnc" join="right">23</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">Ogn</w>
+            <pc lemma="................................................................................................" msd="KE">................................................................................................</pc>
+            <w lemma="235" msd="Unknown Tag">235</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="24" msd="Unknown Tag" join="right">24</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="deyðsbúgv" msd="Unknown Tag" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="....................................................................................." msd="Unknown Tag">.....................................................................................</w>
+            <w lemma="236" msd="Unknown Tag">236</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="25" msd="Unknown Tag" join="right">25</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="avtøka" msd="Unknown Tag" lemmaRef="bd:519135">Avtøka</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískatting" msd="Unknown Tag" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="....................................................................." msd="Unknown Tag">.....................................................................</w>
+            <w lemma="236" msd="Unknown Tag">236</w>
+            <w lemma="grein" msd="Unknown Tag" lemmaRef="bd:576666">Grein</w>
+            <w lemma="26" msd="Unknown Tag" join="right">26</w>
+            <w lemma=":" msd="Unknown Tag" join="left">:</w>
+            <w lemma="almennur" msd="Unknown Tag" lemmaRef="bd:561652">Almennar</w>
+            <w lemma="regla" msd="Unknown Tag" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="Unknown Tag" lemmaRef="bd:513687">um</w>
+            <w lemma="skatting" msd="Unknown Tag" lemmaRef="bd:525839">skatting</w>
+            <w lemma="........................................................" msd="Unknown Tag">........................................................</w>
+            <w lemma="237" msd="Unknown Tag">237</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="18" msd="NOgnc">18</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bann" msd="SNSNar" lemmaRef="bd:528476">Bann</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="mannamunur" msd="SMSDar" lemmaRef="bd:565766">mannamuni</w>
+            <pc lemma=".................................................................." msd="KE">..................................................................</pc>
+            <w lemma="238" msd="NOgnc">238</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Mannagondin" msd="SFSNAr" join="right">Mannagondin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFPNar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma="....................." msd="KE">.....................</pc>
+            <w lemma="238" msd="NOgnc">238</w>
+            <w lemma="grein" msd="SFSNar" join="right" lemmaRef="bd:576666">Grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="limur" msd="SMPNar" lemmaRef="bd:565737">Limir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stjórna" msd="SNPDar" join="right" lemmaRef="bd:551061">stjórnar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="konslaumboð" msd="SNPDar">konslaumboðum</w>
+            <pc lemma=".........................................." msd="KE">..........................................</pc>
+            <w lemma="238" msd="NOgnc">238</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="víðkan" msd="SFSNar" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="øki" msd="SNPDar" lemmaRef="bd:530226">økjum</w>
+            <pc lemma="............................................................................" msd="KE">............................................................................</pc>
+            <w lemma="238" msd="NOgnc">238</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="gildiskoma" msd="SFSNar" lemmaRef="bd:520240">Gildiskoma</w>
+            <w lemma="sáttmáli" msd="SMSGAr" lemmaRef="bd:513991">sáttmálans</w>
+            <pc lemma=".................................................................." msd="KE">..................................................................</pc>
+            <w lemma="238" msd="NOgnc">238</w>
+            <w lemma="O.2.2" msd="TS" join="right">O.2.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Grønland" msd="SNSNaP" lemmaRef="bd:584624">Grønland</w>
+            <pc lemma="............................................................................................." msd="KE">.............................................................................................</pc>
+            <w lemma="239" msd="NOgnc">239</w>
+            <w lemma="O.2.3" msd="TS" join="right">O.2.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="India" msd="SNSNaP" lemmaRef="bd:571615">India</w>
+            <pc lemma="...................................................................................................." msd="KE">....................................................................................................</pc>
+            <w lemma="239" msd="NOgnc">239</w>
+            <w lemma="O.2.4" msd="TS" join="right">O.2.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Schweiz" msd="SNSNaP">Schweiz</w>
+            <pc lemma="..............................................................................................." msd="KE">...............................................................................................</pc>
+            <w lemma="239" msd="NOgnc">239</w>
+            <w lemma="O.2.5" msd="TS" join="right">O.2.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stórur" msd="APWNSN" lemmaRef="bd:578418">Stóra</w>
+            <w lemma="Bretland" msd="SNSNaP" lemmaRef="bd:576449">Bretland</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="norður" msd="SNSNaP" lemmaRef="bd:529699">Norður</w>
+            <w lemma="Írland" msd="SNSNaP" lemmaRef="bd:576455">Írland</w>
+            <pc lemma="........................................................." msd="KE">.........................................................</pc>
+            <w lemma="239" msd="NOgnc">239</w>
+            <w lemma="O.2.6" msd="TS" join="right">O.2.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Isle" msd="F">Isle</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="munna" msd="F" lemmaRef="bd:576396">Man</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="239" msd="NOgnc">239</w>
+            <w lemma="O.2.7" msd="TS" join="right">O.2.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <pc lemma="............................................................................................." msd="KE">.............................................................................................</pc>
+            <w lemma="239" msd="NOgnc">239</w>
+            <w lemma="O.2.8" msd="TS" join="right">O.2.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <pc lemma=".................................................................................................." msd="KE">..................................................................................................</pc>
+            <w lemma="239" msd="NOgnc">239</w>
+            <w lemma="O.2.9" msd="TS" join="right">O.2.9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="British" msd="SgncaP">British</w>
+            <w lemma="Virgin" msd="SgncaP">Virgin</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <pc lemma="..........................................................................." msd="KE">...........................................................................</pc>
+            <w lemma="239" msd="NOgnc">239</w>
+            <w lemma="O.2.10" msd="TS" join="right">O.2.10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <pc lemma="................................................................................." msd="KE">.................................................................................</pc>
+            <w lemma="240" msd="NOgnc">240</w>
+            <w lemma="O.2.11" msd="TS" join="right">O.2.11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <pc lemma="..........................................................................................." msd="KE">...........................................................................................</pc>
+            <w lemma="240" msd="NOgnc">240</w>
+            <w lemma="P." msd="TS">P.</w>
+            <w lemma="tonsaskattur" msd="SFSNar">TONSASKATTUR</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="241" msd="NOgnc">241</w>
+            <w lemma="P.1" msd="TS" join="right">P.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Uppgera" msd="VIAtnp">Uppgera</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="............................................................." msd="KE">.............................................................</pc>
+            <w lemma="241" msd="NOgnc">241</w>
+            <w lemma="P.2" msd="TS" join="right">P.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fráboðan" msd="SFSNar" lemmaRef="bd:534005">Fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr">tonsaskattalógini</w>
+            <pc lemma="............................................" msd="KE">............................................</pc>
+            <w lemma="241" msd="NOgnc">241</w>
+            <w lemma="P.3" msd="TS" join="right">P.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr">tonsaskattalógini</w>
+            <pc lemma="..................................................................." msd="KE">...................................................................</pc>
+            <w lemma="242" msd="NOgnc">242</w>
+            <w lemma="P.4" msd="TS" join="right">P.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">Virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattalóg" msd="SFSAAr">tonsaskattalógina</w>
+            <pc lemma="........................................" msd="KE">........................................</pc>
+            <w lemma="243" msd="NOgnc">243</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">Reglur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskatting" msd="SFSAar">tonsaskatting</w>
+            <pc lemma="...................................." msd="KE">....................................</pc>
+            <w lemma="243" msd="NOgnc">243</w>
+            <w lemma="Q." msd="TS">Q.</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">SKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="vinningur" msd="SFSDar" lemmaRef="bd:542165">VINNINGI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="AFTURVUNNUM" msd="APSMSD">AFTURVUNNUM</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">AVSKRIVINGUM</w>
+            <pc lemma="..................." msd="KE">...................</pc>
+            <w lemma="245" msd="NOgnc">245</w>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">BINDANDI</w>
+            <w lemma="svar" msd="SNPNar" lemmaRef="bd:518915">SVAR</w>
+            <pc lemma=".........................................................................................." msd="KE">..........................................................................................</pc>
+            <w lemma="246" msd="NOgnc">246</w>
+            <w lemma="R.1" msd="TS">R.1</w>
+            <w lemma="endamál" msd="SNPNar" lemmaRef="bd:514788">Endamál</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+            <pc lemma=".................................................................................." msd="KE">..................................................................................</pc>
+            <w lemma="246" msd="NOgnc">246</w>
+            <w lemma="endamál" msd="SNSNar" lemmaRef="bd:514788">Endamál</w>
+            <pc lemma="........................................................................................................." msd="KE">.........................................................................................................</pc>
+            <w lemma="246" msd="NOgnc">246</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <pc lemma=".................................................................................................." msd="KE">..................................................................................................</pc>
+            <w lemma="246" msd="Unknown Tag">246</w>
+            <w lemma="R.2" msd="Unknown Tag" join="right">R.2</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMPNar" join="right" lemmaRef="bd:541521">Spurningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+            <pc lemma=".................................................." msd="KE">..................................................</pc>
+            <w lemma="246" msd="NOgnc">246</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">Meginregla</w>
+            <pc lemma="...................................................................................................." msd="KE">....................................................................................................</pc>
+            <w lemma="246" msd="NOgnc">246</w>
+            <w lemma="Untantøk" msd="SFSNar">Untantøk</w>
+            <pc lemma="......................................................................................................." msd="KE">.......................................................................................................</pc>
+            <w lemma="247" msd="NOgnc">247</w>
+            <w lemma="loyvi" msd="SNSNar" join="right" lemmaRef="bd:572526">Loyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsókn" msd="SFPNar" lemmaRef="bd:536469">umsóknir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <pc lemma="..............................................................." msd="KE">...............................................................</pc>
+            <w lemma="247" msd="NOgnc">247</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">Serligt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skráseting" msd="SFSAar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="motorakfar" msd="SFPDar" lemmaRef="bd:537884">motorakførum</w>
+            <pc lemma="..........................." msd="KE">...........................</pc>
+            <w lemma="247" msd="NOgnc">247</w>
+            <w lemma="R.3" msd="TS" join="right">R.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Førleikabýt" msd="SNSNAr">Førleikabýtið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollur" msd="SNSAAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSAAr">skattaráðið</w>
+            <pc lemma="...................................." msd="KE">....................................</pc>
+            <w lemma="247" msd="NOgnc">247</w>
+            <w lemma="R.4" msd="TS" join="right">R.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMPNar" lemmaRef="bd:541521">Spurningar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virknaður" msd="SMSAAr" lemmaRef="bd:566171">virknaðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="spyrjari" msd="SMSGAr" lemmaRef="bd:547720">spyrjarans</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="............................" msd="KE">............................</pc>
+            <w lemma="248" msd="NOgnc">248</w>
+            <w lemma="umbøn" msd="SFPNar" lemmaRef="bd:536456">Umbønir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="navn" msd="SNSDar" lemmaRef="bd:537908">navni</w>
+            <w lemma="spyrjari" msd="SMSGAr" lemmaRef="bd:547720">spyrjarans</w>
+            <pc lemma="..........................................................................." msd="KE">...........................................................................</pc>
+            <w lemma="248" msd="NOgnc">248</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="19" msd="NOgnc">19</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">Umbøn</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="spyrjari" msd="SMSAar" lemmaRef="bd:547720">spyrjara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="........................................................." msd="KE">.........................................................</pc>
+            <w lemma="249" msd="NOgnc">249</w>
+            <w lemma="umbøn" msd="SFPNar" join="right" lemmaRef="bd:536456">Umbønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="gerði" msd="SNPDar" lemmaRef="bd:572293">gerðum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="............................................." msd="KE">.............................................</pc>
+            <w lemma="249" msd="NOgnc">249</w>
+            <w lemma="R.5" msd="TS" join="right">R.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="framdur" msd="APSFPA" lemmaRef="bd:578764">framdar</w>
+            <w lemma="gerði" msd="SFPAar" lemmaRef="bd:572293">gerðir</w>
+            <pc lemma="..............................................................." msd="KE">...............................................................</pc>
+            <w lemma="249" msd="NOgnc">249</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">Munurin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="framdur" msd="LSFPD" lemmaRef="bd:578764">framdum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="framdur" msd="LSFPD" lemmaRef="bd:578764">framdum</w>
+            <w lemma="gera" msd="SFPDar" lemmaRef="bd:575738">gerðum</w>
+            <pc lemma="............................................." msd="KE">.............................................</pc>
+            <w lemma="249" msd="NOgnc">249</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">Serligt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="serstakur" msd="APSFSA" lemmaRef="bd:561161">serstaka</w>
+            <w lemma="uppafturtøka" msd="SFSAar" lemmaRef="bd:523874">uppafturtøku</w>
+            <pc lemma="...................................." msd="KE">....................................</pc>
+            <w lemma="249" msd="NOgnc">249</w>
+            <w lemma="R.6" msd="TS" join="right">R.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="formligur" msd="APSNSN" lemmaRef="bd:556572">Formlig</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="málsviðgerð" msd="SFSAar" lemmaRef="bd:534867">málsviðgerð</w>
+            <pc lemma="....................................................." msd="KE">.....................................................</pc>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="formligur" msd="APSNSN" lemmaRef="bd:556572">Formlig</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umbøn" msd="SFSAAr" lemmaRef="bd:536456">umbønina</w>
+            <pc lemma="............................................................................." msd="KE">.............................................................................</pc>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="hoyring" msd="SFSNar" lemmaRef="bd:525056">Hoyring</w>
+            <pc lemma=".........................................................................................................." msd="KE">..........................................................................................................</pc>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="sýn" msd="SNSNar" lemmaRef="bd:577066">Sýn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <pc lemma="................................................................................................" msd="KE">................................................................................................</pc>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="R.7" msd="TS" join="right">R.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="mangur" msd="ACSMPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <pc lemma=".........................................................." msd="KE">..........................................................</pc>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <pc lemma=".............................................................................................." msd="KE">..............................................................................................</pc>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="......................................................................................." msd="KE">.......................................................................................</pc>
+            <w lemma="251" msd="NOgnc">251</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">Eingin</w>
+            <w lemma="skattligur" msd="APSFSN" lemmaRef="bd:557087">skattlig</w>
+            <w lemma="ávirkan" msd="SFSNar" lemmaRef="bd:536749">ávirkan</w>
+            <pc lemma="..................................................................................." msd="KE">...................................................................................</pc>
+            <w lemma="251" msd="NOgnc">251</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">Áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSDar" lemmaRef="bd:537638">gjaldi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umbøn" msd="SFPAar" lemmaRef="bd:536456">umbønir</w>
+            <pc lemma="......................................................................." msd="KE">.......................................................................</pc>
+            <w lemma="251" msd="NOgnc">251</w>
+            <w lemma="inngjald" msd="SNSNar" lemmaRef="bd:537726">Inngjald</w>
+            <pc lemma=".........................................................................................................." msd="KE">..........................................................................................................</pc>
+            <w lemma="251" msd="Unknown Tag">251</w>
+            <w lemma="Málsviðgerðartíð" msd="Unknown Tag">Málsviðgerðartíð</w>
+            <w lemma="..........................................................................................." msd="Unknown Tag">...........................................................................................</w>
+            <w lemma="251" msd="Unknown Tag">251</w>
+            <w lemma="ein" msd="Unknown Tag" lemmaRef="bd:530546">Eitt</w>
+            <w lemma="gjald" msd="Unknown Tag" lemmaRef="bd:537638">gjald</w>
+            <w lemma="fyri" msd="Unknown Tag" lemmaRef="bd:586852">fyri</w>
+            <w lemma="hvør" msd="Unknown Tag" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="gera" msd="Unknown Tag" join="right" lemmaRef="bd:575738">gerð</w>
+            <w lemma="/" msd="Unknown Tag" join="both">/</w>
+            <w lemma="umbøn" msd="Unknown Tag" join="left" lemmaRef="bd:536456">umbøn</w>
+            <w lemma=".................................................................." msd="Unknown Tag">..................................................................</w>
+            <w lemma="252" msd="Unknown Tag">252</w>
+            <w lemma="ein" msd="Unknown Tag" lemmaRef="bd:564397">Ein</w>
+            <w lemma="ella" msd="Unknown Tag" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="Unknown Tag" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="gerði" msd="Unknown Tag" join="right" lemmaRef="bd:572293">gerðir</w>
+            <w lemma="/" msd="Unknown Tag" join="both">/</w>
+            <w lemma="umbøn" msd="Unknown Tag" join="left" lemmaRef="bd:536456">umbønir</w>
+            <w lemma="........................................................................." msd="Unknown Tag">.........................................................................</w>
+            <w lemma="252" msd="Unknown Tag">252</w>
+            <w lemma="gjald" msd="Unknown Tag" lemmaRef="bd:537638">Gjaldið</w>
+            <w lemma="endurgjalda" msd="Unknown Tag" lemmaRef="bd:576420">endurgoldið</w>
+            <w lemma="......................................................................................." msd="Unknown Tag">.......................................................................................</w>
+            <w lemma="252" msd="Unknown Tag">252</w>
+            <w lemma="R.8" msd="Unknown Tag" join="right">R.8</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="avvísing" msd="SFSNar">Avvísing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <pc lemma="........................................................" msd="KE">........................................................</pc>
+            <w lemma="253" msd="NOgnc">253</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">Umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lýsa" msd="VIAtnp" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="alternativur" msd="APSMPA" lemmaRef="bd:555173">alternativar</w>
+            <w lemma="møguleiki" msd="SMPAar" lemmaRef="bd:513882">møguleikar</w>
+            <pc lemma=".................................................." msd="KE">..................................................</pc>
+            <w lemma="253" msd="NOgnc">253</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">Umbønin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="teoretiskur" msd="APSMSA" lemmaRef="bd:558617">teoretiskan</w>
+            <w lemma="dáma" msd="SMSAar" lemmaRef="bd:576316">dám</w>
+            <pc lemma=".................................................................." msd="KE">..................................................................</pc>
+            <w lemma="253" msd="NOgnc">253</w>
+            <w lemma="fyrivarni" msd="SNSNar" lemmaRef="bd:573522">Fyrivarni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avvísing" msd="SFSAar">avvísing</w>
+            <pc lemma="........................................................................" msd="KE">........................................................................</pc>
+            <w lemma="253" msd="NOgnc">253</w>
+            <w lemma="óvissa" msd="SFSNar" lemmaRef="bd:527753">Óvissa</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="svar" msd="SNSAAr" lemmaRef="bd:518915">svarið</w>
+            <pc lemma="..........................................................................................." msd="KE">...........................................................................................</pc>
+            <w lemma="253" msd="NOgnc">253</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">Umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <pc lemma="............................................................................................" msd="KE">............................................................................................</pc>
+            <w lemma="253" msd="NOgnc">253</w>
+            <w lemma="vantandi" msd="Adegnc" lemmaRef="bd:564019">Vantandi</w>
+            <w lemma="førleiki" msd="SMSNar" lemmaRef="bd:513993">førleiki</w>
+            <pc lemma="............................................................................................" msd="KE">............................................................................................</pc>
+            <w lemma="253" msd="Unknown Tag">253</w>
+            <w lemma="kæruviðgerð" msd="Unknown Tag">Kæruviðgerð</w>
+            <w lemma="um" msd="Unknown Tag" lemmaRef="bd:513687">um</w>
+            <w lemma="samur" msd="Unknown Tag" lemmaRef="bd:562852">sama</w>
+            <w lemma="spurning" msd="Unknown Tag" lemmaRef="bd:525970">spurning</w>
+            <w lemma="..................................................................." msd="Unknown Tag">...................................................................</w>
+            <w lemma="253" msd="Unknown Tag">253</w>
+            <w lemma="eftirlit" msd="Unknown Tag" lemmaRef="bd:514733">Eftirlit</w>
+            <w lemma="............................................................................................................." msd="Unknown Tag">.............................................................................................................</w>
+            <w lemma="254" msd="Unknown Tag">254</w>
+            <w lemma="annar" msd="Unknown Tag" lemmaRef="bd:513722">Aðrir</w>
+            <w lemma="spurning" msd="Unknown Tag" lemmaRef="bd:525970">spurningar</w>
+            <w lemma="av" msd="Unknown Tag" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="Unknown Tag" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="Unknown Tag" lemmaRef="bd:535723">slag</w>
+            <w lemma="......................................................................." msd="Unknown Tag">.......................................................................</w>
+            <w lemma="254" msd="Unknown Tag">254</w>
+            <w lemma="R.9" msd="Unknown Tag" join="right">R.9</w>
+            <w lemma="." msd="Unknown Tag" join="left">.</w>
+          </s>
+          <s>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="................................................................................." msd="KE">.................................................................................</pc>
+            <w lemma="254" msd="NOgnc">254</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <pc lemma="................................................................................................................" msd="KE">................................................................................................................</pc>
+            <w lemma="254" msd="NOgnc">254</w>
+            <w lemma="langur" msd="ACSNSN" lemmaRef="bd:564185">Longri</w>
+            <w lemma="bindingartíðarskeið" msd="SNSNar">bindingartíðarskeið</w>
+            <pc lemma="............................................................................" msd="KE">............................................................................</pc>
+            <w lemma="254" msd="NOgnc">254</w>
+            <w lemma="stuttur" msd="ACSNSN" lemmaRef="bd:562083">Styttri</w>
+            <w lemma="bindingartíðarskeið" msd="SNSNar">bindingartíðarskeið</w>
+            <pc lemma="............................................................................" msd="KE">............................................................................</pc>
+            <w lemma="254" msd="NOgnc">254</w>
+            <w lemma="transaktión" msd="SFPNar" join="right" lemmaRef="bd:577934">Transaktiónir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <w lemma="255" msd="NOgnc">255</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="20" msd="NOgnc">20</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">Avgerðir</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <pc lemma="....................................................." msd="KE">.....................................................</pc>
+            <w lemma="255" msd="NOgnc">255</w>
+            <w lemma="R.10" msd="TS">R.10</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="fortreyt" msd="SFPNar" lemmaRef="bd:533976">fortreytir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="halda" msd="VNAPP3" lemmaRef="bd:576164">halda</w>
+            <pc lemma="..........................................................................." msd="KE">...........................................................................</pc>
+            <w lemma="255" msd="NOgnc">255</w>
+            <w lemma="skeivur" msd="APSFPN" lemmaRef="bd:555130">Skeivar</w>
+            <w lemma="fortreyt" msd="SFPNar" lemmaRef="bd:533976">fortreytir</w>
+            <pc lemma="..........................................................................................." msd="KE">...........................................................................................</pc>
+            <w lemma="255" msd="NOgnc">255</w>
+            <w lemma="broyttur" msd="APSFPN" lemmaRef="bd:561816">Broyttar</w>
+            <w lemma="fortreyt" msd="SFPNar" lemmaRef="bd:533976">fortreytir</w>
+            <pc lemma="........................................................................................." msd="KE">.........................................................................................</pc>
+            <w lemma="255" msd="NOgnc">255</w>
+            <w lemma="afturtøka" msd="SFSNar" lemmaRef="bd:518997">Afturtøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSDar" lemmaRef="bd:518915">svari</w>
+            <pc lemma="..........................................................................." msd="KE">...........................................................................</pc>
+            <w lemma="255" msd="NOgnc">255</w>
+            <w lemma="Lógarbroyting" msd="SFPNar">Lógarbroytingar</w>
+            <pc lemma="............................................................................................." msd="KE">.............................................................................................</pc>
+            <w lemma="256" msd="Unknown Tag">256</w>
+            <w lemma="fráboðan" msd="Unknown Tag" lemmaRef="bd:534005">Fráboðan</w>
+            <w lemma="frá" msd="Unknown Tag" lemmaRef="bd:513704">frá</w>
+            <w lemma="tak" msd="Unknown Tag" lemmaRef="bd:537358">TAKS</w>
+            <w lemma="um" msd="Unknown Tag" lemmaRef="bd:513687">um</w>
+            <w lemma="broyting" msd="Unknown Tag" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="................................................................." msd="Unknown Tag">.................................................................</w>
+            <w lemma="256" msd="Unknown Tag">256</w>
+            <w lemma="R.11" msd="Unknown Tag">R.11</w>
+            <w lemma="kærur" msd="Unknown Tag" lemmaRef="bd:554957">Kæra</w>
+            <w lemma=".........................................................................................................." msd="Unknown Tag">..........................................................................................................</w>
+            <w lemma="257" msd="Unknown Tag">257</w>
+            <w lemma="Kærumyndugleikin" msd="Unknown Tag">Kærumyndugleikin</w>
+            <w lemma="........................................................................................" msd="Unknown Tag">........................................................................................</w>
+            <w lemma="257" msd="Unknown Tag">257</w>
+            <w lemma="kærur" msd="Unknown Tag" lemmaRef="bd:554957">Kæra</w>
+            <w lemma="um" msd="Unknown Tag" lemmaRef="bd:513687">um</w>
+            <w lemma="avvísing" msd="Unknown Tag">avvísing</w>
+            <w lemma=".........................................................................................." msd="Unknown Tag">..........................................................................................</w>
+            <w lemma="257" msd="Unknown Tag">257</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="21" msd="NOgnc">21</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="TS">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">BYGNAÐUR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">UPPGÁVUR</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="SKATTAMYNDUG-leika" msd="SFPDar">SKATTAMYNDUG-LEIKANUM</w>
+            <w lemma="A.1" msd="TS" join="right">A.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lógargrundarlag" msd="SNSNar">LÓGARGRUNDARLAG</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">FYRI</w>
+            <w lemma="skattaálíkning" msd="SFSAar" lemmaRef="bd:525838">SKATTAÁLÍKNING</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="bygnaður" msd="SFSAar" lemmaRef="bd:566159">BYGNAÐI</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="SKATTAfyrisiting" msd="SFSDAr">SKATTAFYRISITINGINI</w>
+            <w lemma="lógargrundarlag" msd="SNSNar">Lógargrundarlag</w>
+            <w lemma="núgaldandi" msd="Adegnc" lemmaRef="bd:563615">Núgaldandi</w>
+            <w lemma="skattalóg" msd="SFSNAr" join="right" lemmaRef="bd:535361">skattalógin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="86" msd="NOgnc">86</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1983" msd="NOgnc">1983</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="land" msd="SMSAar" lemmaRef="bd:527776">lands</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kommunuskattur" msd="SMSAar">kommunuskatt</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1984" msd="NOgnc">1984</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avloysa" msd="VNAAS3" lemmaRef="bd:553508">avloysti</w>
+            <w lemma="løgtingslóg" msd="SFSAar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="juli" msd="SMSDar" lemmaRef="bd:530651">juli</w>
+            <w lemma="1963" msd="NOgnc" join="right">1963</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lóg" msd="SFSAAr" lemmaRef="bd:576938">lógina</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1963" msd="NOgnc">1963</w>
+            <w lemma="bera" msd="VNAAS3" lemmaRef="bd:576019">bar</w>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1983" msd="NOgnc">1983</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="stórur" msd="APSFPA" lemmaRef="bd:578418">stórar</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattgjaldari" msd="SMPAar" join="right" lemmaRef="bd:547448">skattgjaldarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arbeiðsgevari" msd="SMPAar" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="SNSAar" lemmaRef="bd:552600">skatta</w>
+            <w lemma="vald" msd="SNSAAr" join="right" lemmaRef="bd:537059">valdið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="ainn" msd="SMSAar" join="right">ainn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="krevjing" msd="SFSAar" lemmaRef="bd:525227">krevjing</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="broyta" msd="LSFPN" join="right" lemmaRef="bd:553579">broyttar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="áseta" msd="VNAAS3" lemmaRef="bd:576366">ásetti</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bygnaður" msd="SMSDAr" lemmaRef="bd:566159">bygnað</w>
+            <w lemma="inum" msd="SMSDAr">inum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattafyrisiting" msd="SFSDAr" join="right">skattafyrisitingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Edv-skipa" msd="SFSNAr">Edv-skipanin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1978" msd="NOgnc">1978</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="nýggjur" msd="APWNPA" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="krav" msd="SNPAAr" join="right" lemmaRef="bd:537766">krøvini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">Áðrenn</w>
+            <w lemma="lógarbroyting" msd="SFSAAr">lógarbroytingina</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="inntøkuskattur" msd="SMSNAr" lemmaRef="bd:531109">inntøkuskatturin</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="vinna" msd="LSMSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1983" msd="NOgnc" join="right">1983</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samtíðarskattaskipan" msd="SFSNar" join="right">samtíðarskattaskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="gjalda" msd="VIMtnp" lemmaRef="bd:576419">gjaldast</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinna" msd="LSFSN" join="right" lemmaRef="bd:575908">vunnin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="málsøki" msd="SNSNAr" lemmaRef="bd:530045">Málsøkið</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="yvirtaka" msd="LSNSN" lemmaRef="bd:576115">yvirtikið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="føroyskur" msd="APSNSN" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sermál" msd="SNSNar" join="right" lemmaRef="bd:516657">sermál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skatta" msd="SFPNAr" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føroyskur" msd="APSMPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="myndugleiki" msd="SMPDar" join="right" lemmaRef="bd:513862">myndugleikum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaøki" msd="SNSNAr">skattaøkið</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="umsita" msd="LSNSN" lemmaRef="bd:576101">umsitið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="uppkravdur" msd="LSMSN">uppkravdur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føroyskur" msd="APSMPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="myndugleiki" msd="SMPDar" join="right" lemmaRef="bd:513862">myndugleikum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rest" msd="SFSNAr" lemmaRef="bd:535113">Restin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="danmark" msd="SFSNaP" join="left">Danmark</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Grønland" msd="SNSNaP" join="right" lemmaRef="bd:584624">Grønland</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="javnseta" msd="LSFSN" lemmaRef="bd:576329">javnsett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útlond" msd="SNPAar" lemmaRef="bd:584692">útlond</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattligur" msd="APSMSD" lemmaRef="bd:557087">skattligum</w>
+            <w lemma="týdningur" msd="SMSDar" join="right" lemmaRef="bd:541994">týdningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollfyrisiting" msd="SFSNAr">tollfyrisitingin</w>
+            <w lemma="søguligur" msd="APSNSN" lemmaRef="bd:557124">Søguligt</w>
+            <w lemma="baksýni" msd="SNSNar" lemmaRef="bd:573365">baksýni</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="hin" msd="RMSAD" lemmaRef="bd:513757">hin</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="fyrisiting" msd="SFSAAr" lemmaRef="bd:524919">fyrisitingina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="líkn" msd="SNSNaP" join="right" lemmaRef="bd:534691">Líkn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingarráð" msd="SNSDar">ingarráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="tollstova" msd="SFSDaP" lemmaRef="bd:523562">Tollstovu</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="leiðsla" msd="SFSDar" lemmaRef="bd:521189">leiðslu</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="august" msd="SMSDar" lemmaRef="bd:530652">august</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" join="right" lemmaRef="bd:550959">rokna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="fyrisitingarligur" msd="APWFSN" lemmaRef="bd:556657">fyrisitingarliga</w>
+            <w lemma="samtykt" msd="SFSNar" lemmaRef="bd:535241">samtykt</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løgting" msd="SNSNAP" lemmaRef="bd:515993">Løgtingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="august" msd="SMSDar" lemmaRef="bd:530652">august</w>
+            <w lemma="mán" msd="SMSDar" join="right">mán</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="CS">að</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="viðtaka" msd="VNAAS3" lemmaRef="bd:576126">viðtók</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="meirvirðisgjaldsskipan" msd="SFSAar">meirvirðisgjaldsskipan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="galda" msd="VIAtnp" lemmaRef="bd:576418">galda</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1993" msd="NOgnc" join="right">1993</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="avgera" msd="LSNSN" join="right" lemmaRef="bd:575727">avgjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="meirvirðisgjaldsfyrisiting" msd="SFSNAr">meirvirðisgjaldsfyrisitingin</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="leggj" msd="VIMtnp">leggj</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="stovnur" msd="SMSAar" join="right" lemmaRef="bd:541581">stovn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">Landsstýrið</w>
+            <w lemma="síggja" msd="VNAAS3" lemmaRef="bd:514175">sá</w>
+            <w lemma="mangur" msd="ACSMPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="fyrisitingarligur" msd="APSMPA" lemmaRef="bd:556657">fyrisitingarligar</w>
+            <w lemma="fyrimunur" msd="SMPAar" lemmaRef="bd:565770">fyrimunir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samanlegging" msd="SFSDAr" join="right" lemmaRef="bd:525733">samanleggingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="dupultumsiting" msd="SFSNar">dupultumsiting</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="nýggjur" msd="APWNPD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="meirvirðisgjaldsskip" msd="SNSDar" join="right">meirvirðisgjaldsskip</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="DNd" join="right" lemmaRef="bd:576756">anini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuttur" msd="DNd" lemmaRef="bd:562083">Stutt</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIMtnp" join="right" lemmaRef="bd:576426">sigast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="stovnur" msd="SMPAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="ar" msd="SMPAar" lemmaRef="bd:576757">ar</w>
+            <w lemma="saman" msd="DNd" join="right" lemmaRef="bd:587471">saman</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="dupultumsiting" msd="SFSNar">dupultumsiting</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stovnur" msd="SMSAar" join="right" lemmaRef="bd:541581">stovn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">Ætlanin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="økja" msd="LWFPN" lemmaRef="bd:554078">øktu</w>
+            <w lemma="fyrisit" msd="SFPNAr" join="right">fyrisit</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingaruppgávurnar" msd="SFPNAr">ingaruppgávurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSAAr" lemmaRef="bd:585786">meirvirðisgjaldslógina</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="viðførur" msd="VIAtnp" lemmaRef="bd:555092">viðføra</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="stórur" msd="ACSFSA" lemmaRef="bd:578418">størri</w>
+            <w lemma="fyrisiting" msd="SFSAar" join="right" lemmaRef="bd:524919">fyrisiting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="starvsfólk" msd="SNPNar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="líkningarráð" msd="SNSDAP" lemmaRef="bd:571274">Líkningarráðnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="stova" msd="SFSDAr" lemmaRef="bd:523214">stovuni</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="átaka" msd="VIAtnp" lemmaRef="bd:576124">átaka</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="upp" msd="SFPAAr" lemmaRef="bd:587517">upp</w>
+            <w lemma="gáva" msd="SFPAAr" lemmaRef="bd:520375">gávurnar</w>
+            <w lemma="umframt" msd="DNd" join="right" lemmaRef="bd:586875">umframt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mangur" msd="ACSNPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="starvsfólk" msd="SNPNar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="meirvirðisgjaldsskipan" msd="SFSNAr">meirvirðisgjaldsskipanin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">Endamálið</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="landsumsiting" msd="SFSNar">landsumsiting</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollur" msd="SMSAar" lemmaRef="bd:564857">toll</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="minka" msd="VIAtnp" lemmaRef="bd:550045">minka</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samlaður" msd="APWNSD" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="tal" msd="SNSDar" lemmaRef="bd:537360">tali</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="tollur" msd="SFSDar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattadeild" msd="SFPDar">skattadeildum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samanleggja" msd="VIAtnp">samanleggja</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="deila" msd="SFPAar" join="right" lemmaRef="bd:553259">deilir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="22" msd="NOgnc">22</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="nýggjur" msd="APWNPN" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="øki" msd="SNPNAr" lemmaRef="bd:530226">økini</w>
+            <w lemma="koma" msd="VNAAP3" lemmaRef="bd:576176">komu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="meirvirðisgjaldsupp" msd="SFPAar" join="right">meirvirðisgjaldsupp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gáva" msd="SFPAar" join="right" lemmaRef="bd:520375">gávur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="samanlagdur" msd="LWMSN" lemmaRef="bd:561209">samanlagdi</w>
+            <w lemma="stovnur" msd="SMSNAr" lemmaRef="bd:541581">stovnurin</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samanlegging" msd="SFSNAr" lemmaRef="bd:525733">Samanleggingin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umlegging" msd="SFSNAr" lemmaRef="bd:526262">umleggingin</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fyrisiting" msd="SFSDAr" lemmaRef="bd:524919">fyrisitingini</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heild" msd="SFSDar" join="right" lemmaRef="bd:534200">heild</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fyrisiting" msd="SFSDAr" lemmaRef="bd:524919">fyrisitingini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="líkningarráð" msd="SNSDAr" join="right" lemmaRef="bd:571274">líkningarráðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSMSA" join="right" lemmaRef="bd:557602">ávís</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="PIMpSA" lemmaRef="bd:576756">an</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="líkning" msd="SFSDAr" lemmaRef="bd:525354">líkningar</w>
+            <w lemma="deild" msd="SFSDAr" lemmaRef="bd:533717">deildini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Tórshavn" msd="SFSGaP" lemmaRef="bd:578389">Tórshavnar</w>
+            <w lemma="komm" msd="SFSDaP">komm</w>
+            <w lemma="unu" msd="SFSDar" join="right">unu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">kommunala</w>
+            <w lemma="skattafyrisiting" msd="SFSNAr">skattafyrisitingin</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="merkja" msd="VNAAS3" lemmaRef="bd:554052">merkti</w>
+            <w lemma="stórvegis" msd="DNd" lemmaRef="bd:587482">stórvegis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samanlegging" msd="SFSAAr" join="right" lemmaRef="bd:525733">samanleggingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="tolløki" msd="SNSNAr" join="left" lemmaRef="bd:530151">Tolløkið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Projektið" msd="SNSNAr">Projektið</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="samanlegging" msd="SFSDAr" lemmaRef="bd:525733">samanleggingini</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="mánaður" msd="SMSDar" lemmaRef="bd:566206">mánað</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="mikið" msd="DNd" lemmaRef="bd:586969">mikið</w>
+            <w lemma="ávegis" msd="DNd" join="right" lemmaRef="bd:587565">ávegis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="uppskot" msd="SNSNar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSMSA" lemmaRef="bd:563018">nýggjan</w>
+            <w lemma="bygnaður" msd="SMSAar" lemmaRef="bd:566159">bygnað</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="liðugur" msd="APSNSN" lemmaRef="bd:561497">liðugt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="góðkenna" msd="LSNSN" join="right" lemmaRef="bd:553887">góðkent</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="DNd" lemmaRef="bd:562852">Somu</w>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="deild" msd="SFPNAr" lemmaRef="bd:533717">deildirnar</w>
+            <w lemma="framyvir" msd="DNd" lemmaRef="bd:587259">framyvir</w>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skipa" msd="LSFPN" lemmaRef="bd:551238">skipaðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="uppgáva" msd="SFSNar" lemmaRef="bd:523876">uppgávu</w>
+            <w lemma="býti" msd="SNSNAr" lemmaRef="bd:572096">býtið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="ymiskur" msd="APWFPD" lemmaRef="bd:558120">ymisku</w>
+            <w lemma="deild" msd="SFPDAr" lemmaRef="bd:533717">deildunum</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="verða" msd="VIAtnp" join="right" lemmaRef="bd:576404">verða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">Annars</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="mikið" msd="DNd" lemmaRef="bd:586969">mikið</w>
+            <w lemma="ávegis" msd="DNd" lemmaRef="bd:587565">ávegis</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samanlegging" msd="SFSDAr" join="right" lemmaRef="bd:525733">samanleggingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="nógvur" msd="ASWNSN" lemmaRef="bd:578409">mesta</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="koma" msd="LSNSN" join="right" lemmaRef="bd:576176">kom</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="land" msd="SNSAar" lemmaRef="bd:527776">land</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="summar" msd="SNSDar" lemmaRef="bd:571712">sumri</w>
+            <w lemma="1993" msd="NOgnc" join="right">1993</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevna" msd="VIMtnp" lemmaRef="bd:553339">Nevnast</w>
+            <w lemma="kunna" msd="VNAPS3" join="right" lemmaRef="bd:576394">kann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattaøki" msd="SNSDAr">skattaøkinum</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="lógarbroyting" msd="SFPNar" join="right">lógarbroytingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samanlegging" msd="SFSAAr" join="right" lemmaRef="bd:525733">samanleggingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="líkningarráð" msd="SNSNaP" lemmaRef="bd:571274">Líkningarráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="tollstova" msd="SFSNaP" lemmaRef="bd:523562">Tollstova</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="siga" msd="LSNSN" lemmaRef="bd:576426">sagt</w>
+            <w lemma="leggja" msd="LSNPN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="stovnur" msd="SMSAar" join="right" lemmaRef="bd:541581">stovn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="skattaøki" msd="SNSDAr">skattaøkinum</w>
+            <w lemma="yvirtaka" msd="VNAAS3" lemmaRef="bd:576115">yvirtók</w>
+            <w lemma="tollur" msd="SFSNaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="stórur" msd="DNd" lemmaRef="bd:578418">stórt</w>
+            <w lemma="síggja" msd="LSNSN" lemmaRef="bd:514175">sæð</w>
+            <w lemma="fyrisit" msd="SFSAar">fyrisit</w>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arligu" msd="APWFPA">arligu</w>
+            <w lemma="uppgáva" msd="SFPAAr" join="right" lemmaRef="bd:523876">uppgávurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="líkning" msd="SFPGar" lemmaRef="bd:525354">líkningar</w>
+            <w lemma="ráð" msd="SNSGAr" lemmaRef="bd:571326">ráðsins</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="framman" msd="DNd" lemmaRef="bd:587245">framman</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="samanlegging" msd="SFSDAr" join="right" lemmaRef="bd:525733">samanleggingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="høvuðsuppgáva" msd="SFSNAr" lemmaRef="bd:520628">høvuðsuppgávan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattaøki" msd="SNSDAr">skattaøkinum</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattaálíkning" msd="SFSDAr" join="right" lemmaRef="bd:525838">skattaálíkningini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stýri" msd="SNSNAr" lemmaRef="bd:572992">Stýrið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="nýggjur" msd="APWMSD" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="bygnaður" msd="SMSDAr" lemmaRef="bd:566159">bygnaðinum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="eind" msd="SFSNar" join="right" lemmaRef="bd:533804">eind</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stýri" msd="SNSNAP" join="right" lemmaRef="bd:572992">Stýrið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stýri" msd="SNSDAr" lemmaRef="bd:572992">Stýri</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDAr">num</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="fýra" msd="NCgnc" lemmaRef="bd:530550">fýra</w>
+            <w lemma="deild" msd="SFPNar" join="right" lemmaRef="bd:533717">deildir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Eftirl" msd="SFSNAP">Eftirl</w>
+            <w lemma="itsdeildin" msd="SFSNAP" join="right">itsdeildin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lógardeild" msd="SFSNAP" join="right">Lógardeildin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSNAP" lemmaRef="bd:526270">Umsiting</w>
+            <w lemma="ardeild" msd="SFSNAP">ardeildin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="menningardeild" msd="SFSNAP" join="right">Menningardeildin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stýri" msd="SNSNAr" lemmaRef="bd:572992">Stýrið</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fremri" msd="DNS" lemmaRef="bd:586801">fremst</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="yvirorðnaður" msd="LSFPD" lemmaRef="bd:580280">yvirorðnaðum</w>
+            <w lemma="ætl" msd="SFPDar" join="right" lemmaRef="bd:577110">ætl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="SFPDar" join="right" lemmaRef="bd:576756">anum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stýrings" msd="SFPDar" join="right">stýrings</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="menningaruppgáva" msd="SFPDar" join="right">menningaruppgávum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samband" msd="SNSDAr" lemmaRef="bd:527997">sambandinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="landsstýri" msd="SNSAAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líkningarráð" msd="SNSAAr" join="right" lemmaRef="bd:571274">líkningarráðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="virka" msd="VIAtnp" lemmaRef="bd:550105">virka</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ráðgevandi" msd="Adegnc" lemmaRef="bd:564068">ráðgevandi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="øki" msd="SNPDAr" lemmaRef="bd:530226">økjunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="spurningur" msd="SMPDar" lemmaRef="bd:541521">spurningum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tollur" msd="SMSAar" lemmaRef="bd:564857">toll</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="meirvirðisgjald" msd="SNSAar" join="right" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øki" msd="SFPNar" lemmaRef="bd:530226">Økir</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">Samstundis</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="skjóta" msd="LSNSN" lemmaRef="bd:575851">skotið</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="meginpartur" msd="SMSNAr" lemmaRef="bd:532197">meginparturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="rakstraruppgáva" msd="SFPDAr">rakstraruppgávunum</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="leggja" msd="LSFPN" lemmaRef="bd:518970">lagdar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="nýggjur" msd="APSNPA" lemmaRef="bd:563018">nýggj</w>
+            <w lemma="skatta" msd="SNPAar" join="right" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tolløki" msd="SNPAar" join="right" lemmaRef="bd:530151">tolløkir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rakstr" msd="SMSNar" join="right">rakstr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aruppgáva" msd="SFPNAr">aruppgávurnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tollstova" msd="SFSDAP" lemmaRef="bd:523562">Tollstovuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="flyta" msd="LSFPN" lemmaRef="bd:576302">fluttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSAAr">skattstovuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ábyrgd" msd="SFSNar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="roknskaparlíkning" msd="SFSAar" join="right">roknskaparlíkning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grannskoðan" msd="SFSAar" lemmaRef="bd:534120">grannskoðan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsgevaraeftir" msd="SMSAar" join="right">arbeiðsgevaraeftir</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="litur" msd="SMSAar" join="right" lemmaRef="bd:576796">liti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="flyta" msd="LSFSN" lemmaRef="bd:576302">flutt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="líkningarráð" msd="SNSDAP" lemmaRef="bd:571274">Líkningarráðnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="øki" msd="SNPAAr" join="right" lemmaRef="bd:530226">økini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="býggjur" msd="APWFSN" lemmaRef="bd:566712">býggja</w>
+            <w lemma="deild" msd="SFSNAr" lemmaRef="bd:533717">deildin</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tollur" msd="SMSDAP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDAr">skattstovuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="rakstr" msd="SMSNar">rakstr</w>
+            <w lemma="aruppgáva" msd="SFPNar" join="right">aruppgávur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="líkningarráð" msd="SNSDAr" lemmaRef="bd:571274">líkningarráðnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hoy" msd="VNAAP3" lemmaRef="bd:576883">hoy</w>
+            <w lemma="rdu" msd="VNAAP3">rdu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Tórshavn" msd="SFSGaP" lemmaRef="bd:578389">Tórshavnar</w>
+            <w lemma="kommuna" msd="SFSAaP" join="right" lemmaRef="bd:520934">kommunu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="mangur" msd="DNS" lemmaRef="bd:564189">flest</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="flyta" msd="LSFPN" lemmaRef="bd:576302">fluttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSAAr">skattstovuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samanlegging" msd="SFSNAr" lemmaRef="bd:525733">Samanleggingin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="deild" msd="SFPNar" lemmaRef="bd:533717">deildir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="líkn" msd="SNSNaP" join="right" lemmaRef="bd:534691">Líkn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingarráð" msd="SNSDaP">ingarráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Klaksvík" msd="SFSDaP" join="right" lemmaRef="bd:576632">Klaksvík</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fuglur" msd="SMSDaP" lemmaRef="bd:539481">Fugla</w>
+            <w lemma="fjørður" msd="SMSDaP" join="right" lemmaRef="bd:538364">firði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="saltangará" msd="SFSDaP" join="right">Saltangará</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kollur" msd="SNSNaP" lemmaRef="bd:564842">Koll</w>
+            <w lemma="afirði" msd="SNSDaP" join="right">afirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Sandavágur" msd="SMSDaP" join="right" lemmaRef="bd:576586">Sandavági</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Skopun" msd="SFSDaP" join="right">Skopun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Vágur" msd="SMSDaP" lemmaRef="bd:576582">Vági</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" lemmaRef="bd:578389">Tórshavn</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="umskipa" msd="LSFPN" join="right" lemmaRef="bd:551240">umskipaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="niðurleggja" msd="LSFPN" lemmaRef="bd:576254">niðurlagdar</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="flyta" msd="LSFPN" join="right" lemmaRef="bd:576302">fluttar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hereftir" msd="DNd" lemmaRef="bd:587106">Hereftir</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="deild" msd="SFPNAr" lemmaRef="bd:533717">deildirnar</w>
+            <w lemma="broyta" msd="LSFPN" lemmaRef="bd:553579">broyttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="øki" msd="SNPAar" join="right" lemmaRef="bd:530226">økir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sita" msd="SNSAar" join="right" lemmaRef="bd:576102">sit</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingarstovninum" msd="SMSDAr">ingarstovninum</w>
+            <w lemma="tollur" msd="SMSAaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="støð" msd="SNSDar" lemmaRef="bd:571373">støð</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Norðoya" msd="SFPGaP">Norðoya</w>
+            <w lemma="øki" msd="SNSNar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="23" msd="NOgnc">23</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Klaksvík" msd="SFSNaP" join="right" lemmaRef="bd:576632">Klaksvík</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Eysturoy" msd="SFSGaP" lemmaRef="bd:576526">Eysturoyar</w>
+            <w lemma="øki" msd="SNSNar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="saltangará" msd="SFSNaP" join="right">Saltangará</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Sandoy" msd="SFSGaP" lemmaRef="bd:576528">Sandoyar</w>
+            <w lemma="øki" msd="SNSNar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Skopun" msd="SFSNaP" join="right">Skopun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Suðuroy" msd="SFSGaP" lemmaRef="bd:576527">Suðuroyar</w>
+            <w lemma="øki" msd="SNSNar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Tvøroyri" msd="SFSNaP" join="right" lemmaRef="bd:544120">Tvøroyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Vágar" msd="SFPGaP" lemmaRef="bd:576584">Vága</w>
+            <w lemma="øki" msd="SNSNar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="flogvøllur" msd="SMSNAr" lemmaRef="bd:538426">flogvøllurin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Streymoy" msd="SFSGaP" lemmaRef="bd:576525">Streymoyar</w>
+            <w lemma="øki" msd="SNSNar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Tórshavn" msd="SFSNaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">Hvørt</w>
+            <w lemma="øki" msd="SNSNar" lemmaRef="bd:530226">øki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sjálvstøðugur" msd="APSMSN" lemmaRef="bd:554392">sjálvstøðugur</w>
+            <w lemma="fyrisitingarmyndugleiki" msd="SMSNar" join="right">fyrisitingarmyndugleiki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samanlegging" msd="SFSNAr" lemmaRef="bd:525733">Samanleggingin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="líkningardeild" msd="SNSDar">líkningardeildi</w>
+            <w lemma="ni" msd="NCgnc">ni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Tórur" msd="SFSGaP" join="right" lemmaRef="bd:574793">Tórs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="havn" msd="SFSGaP" lemmaRef="bd:534195">havnar</w>
+            <w lemma="kommuna" msd="SFSDaP" join="right" lemmaRef="bd:520934">kommunu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tollur" msd="SMSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDAr" join="right">skattstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="henda" msd="VNAAS3" lemmaRef="bd:553756">hendi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="meginpartur" msd="SMSAAr" lemmaRef="bd:532197">meginpartin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="líkn" msd="SFSDAr" lemmaRef="bd:534691">líkn</w>
+            <w lemma="ingardeildini" msd="SFSDAr" join="right">ingardeildini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="Tórshavn" msd="SFSGaP" lemmaRef="bd:578389">Tórshavnar</w>
+            <w lemma="kommuna" msd="SFSNaP" lemmaRef="bd:520934">kommuna</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="lítil" msd="ACSFSA" lemmaRef="bd:562662">minni</w>
+            <w lemma="fyrisiting" msd="SFSAar" lemmaRef="bd:524919">fyrisiting</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="líkningardeild" msd="SFSDAr" join="right">líkningardeildini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWNSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="kommuna" msd="SFPDAr" lemmaRef="bd:520934">kommununum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="býur" msd="SNPNAr" join="right" lemmaRef="bd:569038">bý</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygdarráð" msd="SNPNAr" lemmaRef="bd:571135">bygdarráðini</w>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattaálíkning" msd="SFSDAr" join="right" lemmaRef="bd:525838">skattaálíkningini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="smáur" msd="APWFPD" lemmaRef="bd:564414">smáu</w>
+            <w lemma="kommuna" msd="SFPDAr" lemmaRef="bd:520934">kommununum</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="bygdarráð" msd="SNSNAr" lemmaRef="bd:571135">bygdarráðið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" join="right" lemmaRef="bd:587908">teim</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="stórur" msd="ACWFPD" lemmaRef="bd:578418">størru</w>
+            <w lemma="kommuna" msd="SFPDAr" lemmaRef="bd:520934">kommununum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="líkningarnevnd" msd="SFPNar" join="right" lemmaRef="bd:534692">líkningarnevndir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="taka" msd="VNAAP3" lemmaRef="bd:576131">tóku</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="álíkning" msd="SFSDAr" join="right" lemmaRef="bd:526487">álíkningini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunumál" msd="SNSNar" lemmaRef="bd:515661">Kommunumál</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="føroyskur" msd="APSNSN" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sermál" msd="SNSNar" join="right" lemmaRef="bd:516657">sermál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="lóg" msd="SFPNAr" lemmaRef="bd:576938">lógirnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">øki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="45" msd="NOgnc">45</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="29." msd="NOgnc">29.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1972" msd="NOgnc">1972</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="føroyskur" msd="APWFPA" lemmaRef="bd:559144">føroysku</w>
+            <w lemma="komm" msd="SFPAAr">komm</w>
+            <w lemma="unurnar" msd="SFPAAr">unurnar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seinur" msd="ACSFPD" lemmaRef="bd:555778">seinni</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nú" msd="DNd" join="left" lemmaRef="bd:576772">nú</w>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="87" msd="NOgnc">87</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kommunustýri" msd="SNSAar">kommunustýri</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kommustýrislógin" msd="SFSNAr" join="both">kommustýrislógin</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="71" msd="NOgnc">71</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="44" msd="NOgnc">44</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="29." msd="NOgnc">29.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1972" msd="NOgnc">1972</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="val" msd="SNSAar" lemmaRef="bd:576754">val</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="føroyskur" msd="APSFPA" lemmaRef="bd:559144">føroyskar</w>
+            <w lemma="kommuna" msd="SFPAar" join="right" lemmaRef="bd:520934">kommunur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="broyta" msd="LSFSN" join="right" lemmaRef="bd:553579">broytt</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="97" msd="NOgnc">97</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="2006" msd="NOgnc" join="right">2006</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Komm" msd="SFSNAr">Komm</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="unan" msd="SFSNAr">unan</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="stýra" msd="LSFSN" lemmaRef="bd:553429">stýrd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="býur" msd="SMSDar" lemmaRef="bd:569038">bý</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bygdarráð" msd="SNSDar" join="right" lemmaRef="bd:571135">bygdarráð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="velja" msd="LSNSN" lemmaRef="bd:554155">valt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íbúgvi" msd="SMPDAr" lemmaRef="bd:513838">íbúgvunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kommun" msd="SFSDAr">kommun</w>
+            <w lemma="uni" msd="SFSDAr" join="right">uni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="byggja" msd="SNSNAr" join="right" lemmaRef="bd:518965">Bygda</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="býráð" msd="SNSNAr" lemmaRef="bd:571144">býráðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kommuna" msd="SFSDAr" lemmaRef="bd:520934">kommununi</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="kommunalur" msd="APWFSA" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="fyrisiting" msd="SFSAAr" lemmaRef="bd:524919">fyrisitingina</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hond" msd="SFSAar" join="right" lemmaRef="bd:543173">hendi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kalla" msd="VIMtnp" lemmaRef="bd:550422">kallast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattamyndugleiki" msd="SMPAar">skattamyndugleikar</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="84" msd="NOgnc">84</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="byggja" msd="SNSNAr" join="right" lemmaRef="bd:518965">bygdar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">ráðið</w>
+            <w lemma="skipa" msd="VNAAS3" lemmaRef="bd:551238">skipaði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPGar" lemmaRef="bd:531119">skatta</w>
+            <w lemma="álíkning" msd="SFSDAr" lemmaRef="bd:526487">álíkningini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kommuna" msd="SFSDAr" lemmaRef="bd:520934">kommununi</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="velja" msd="VIAtnp" lemmaRef="bd:554155">velja</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="líkningarnevnd" msd="SFSAar" join="right" lemmaRef="bd:534692">líkningarnevnd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="álíkning" msd="SFSDAr" join="right" lemmaRef="bd:526487">álíkningini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="áleggja" msd="LSNSN" lemmaRef="bd:576273">álagt</w>
+            <w lemma="bygdarráð" msd="SNPDAr" lemmaRef="bd:571135">bygdarráðunum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skipa" msd="VIAtnp" lemmaRef="bd:551238">skipa</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaálíkning" msd="SFSDAr" lemmaRef="bd:525838">skattaálíkningini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="komm" msd="SFSDAr" join="right">komm</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ununi" msd="SFSDAr" join="right">ununi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">Hevði</w>
+            <w lemma="bygdarráð" msd="SNSNAr" lemmaRef="bd:571135">bygdarráðið</w>
+            <w lemma="velja" msd="VUAtnp" lemmaRef="bd:554155">valt</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="líkningarnevnd" msd="SFSAar" join="right" lemmaRef="bd:534692">líkningarnevnd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="va" msd="VNAAS3">va</w>
+            <w lemma="r" msd="VNAPS3">r</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="nevnd" msd="SFSNar" join="right" lemmaRef="bd:534912">nevnd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattálíkning" msd="SFSDAr">skattálíkningini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kommuna" msd="SFSDAr" join="right" lemmaRef="bd:520934">kommununi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tal" msd="SNSNAr" lemmaRef="bd:537360">Talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nevna" msd="LSMPD" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="limur" msd="SMPDar" lemmaRef="bd:565737">limum</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="stakur" msd="APSNSN" join="right" lemmaRef="bd:561159">stakt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">Minst</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="velja" msd="VIMtnp" join="right" lemmaRef="bd:554155">veljast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">Landsstýrið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="1994" msd="NOgnc">1994</w>
+            <w lemma="áseta" msd="VUAtnp" lemmaRef="bd:576366">ásett</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="starvsskipan" msd="SFSAar">starvsskipan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="líkningarnevnd" msd="SFPAAr" join="right" lemmaRef="bd:534692">líkningarnevndirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="arbeiða" msd="VIAtnp" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNar" lemmaRef="bd:571274">Líkningarráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skipa" msd="VIAtnp" lemmaRef="bd:551238">skipa</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="fyrisiting" msd="SFSDar" join="right" lemmaRef="bd:524919">fyrisiting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="deildarskr" msd="APSFPN">deildarskr</w>
+            <w lemma="ivstova" msd="SFPNar">ivstovur</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="stórur" msd="ACSNPA" lemmaRef="bd:578418">størri</w>
+            <w lemma="øki" msd="SNPAar" join="right" lemmaRef="bd:530226">økir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">Endamálið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="m.a" msd="TS" join="right">m.a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvur" msd="APWFSD" lemmaRef="bd:555235">sjálvari</w>
+            <w lemma="fyrisiting" msd="SFSDAr" lemmaRef="bd:524919">fyrisitingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="líkning" msd="SFSAAr" join="right" lemmaRef="bd:525354">líkningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="bygdarráð" msd="SNPNAr" lemmaRef="bd:571135">bygdarráðini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líkningarnevnd" msd="SFPNAr" lemmaRef="bd:534692">líkningarnevndirnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hond" msd="SFSAar" join="right" lemmaRef="bd:543173">hendi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Deildarskrivstova" msd="SFPNAr">Deildarskrivstovurnar</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="líkning" msd="SFSNAr" lemmaRef="bd:525354">líkningin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fyrireika" msd="VIAtnp" lemmaRef="bd:549884">fyrireika</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="mál" msd="SNPAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="líkningarnevnd" msd="SFPAAr" join="right" lemmaRef="bd:534692">líkningarnevndirnar</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="bygdarráð" msd="SNPAAr" join="left" lemmaRef="bd:571135">bygdarráðini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="uppskot" msd="SNSAar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgreiða" msd="VIAtnp" lemmaRef="bd:553665">avgreiða</w>
+            <w lemma="nevndaravgerð" msd="SFPAar" join="right">nevndaravgerðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">Líkningarvaldið</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattaborgari" msd="SMSAar" lemmaRef="bd:547443">skattaborgara</w>
+            <w lemma="kunnugur" msd="APSMSA" lemmaRef="bd:554334">kunnugan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvuppgivnu" msd="SFSDar">sjálvuppgivnu</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="nntøku" msd="SFSDar">nntøku</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsøkina" msd="SFSAAr">orsøkina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="broyting" msd="SFSAAr" lemmaRef="bd:524586">broytingina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="møguleiki" msd="SMSAAr" lemmaRef="bd:513882">møguleikan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kæra" msd="VIAtnp" lemmaRef="bd:553390">kæra</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="broyting" msd="SFSAAr" join="right" lemmaRef="bd:524586">broytingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">Slík</w>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">kæra</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skrivligur" msd="APSFSN" join="right" lemmaRef="bd:557224">skrivlig</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="grundgeving" msd="SFSNar" lemmaRef="bd:524987">grundgeving</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kæra" msd="SFSDAr" lemmaRef="bd:521114">kæruni</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWNSD" lemmaRef="bd:554524">kommunala</w>
+            <w lemma="líkningarvald" msd="SNSDAr" lemmaRef="bd:515968">líkningarvaldinum</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="land" msd="SNSGar" lemmaRef="bd:527776">lands</w>
+            <w lemma="skattur" msd="SMSGar" join="right" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="nevnd" msd="SFSAAr" join="right" lemmaRef="bd:534912">nevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">kæra</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="aftaná" msd="DGd" join="right" lemmaRef="bd:587198">aftaná</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gjalda" msd="SMSNAr" lemmaRef="bd:576419">gjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="24" msd="NOgnc">24</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Skattamyndugleiki" msd="SMPNar">Skattamyndugleikar</w>
+            <w lemma="land" msd="SNSGAP" lemmaRef="bd:527776">Landsins</w>
+            <w lemma="skattamyndugleiki" msd="SMPNar">skattamyndugleikar</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">sigast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="tollur" msd="SFSNaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="stýri" msd="SNSNAr" lemmaRef="bd:572992">Stýrið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="øki" msd="SNPDar" lemmaRef="bd:530226">økjum</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="økisdeild" msd="SFPAAr">økisdeildirnar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattstova" msd="SFSDAr" join="right">skattstovuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="líkn" msd="SFSNar" lemmaRef="bd:534691">líkn</w>
+            <w lemma="ing" msd="SFSNAr" join="right">ing</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arráð" msd="SNSNAr">arráðið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="landsskattanevnd" msd="SFSNAr" join="right">landsskattanevndin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nakar" msd="PINpSN" lemmaRef="bd:587899">nakað</w>
+            <w lemma="beinur" msd="Adegnc" join="right" lemmaRef="bd:554169">bein</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leiðis" msd="Adegnc">leiðis</w>
+            <w lemma="skattadepartement" msd="SNSNar">skattadepartement</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skattur" msd="SMPGar" lemmaRef="bd:531119">skatta</w>
+            <w lemma="ministerium" msd="SNSNar" join="right" lemmaRef="bd:530249">ministerium</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nakar" msd="PINpPD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grann" msd="SNPDar" lemmaRef="bd:566715">granna</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="land" msd="SNPDar" lemmaRef="bd:527776">londum</w>
+            <w lemma="eg" msd="PEg1nc" join="right" lemmaRef="bd:513678">okkara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="m.a" msd="TS">m.a</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lógar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fyrireiking" msd="SFSAar" lemmaRef="bd:524917">fyrireiking</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattaøki" msd="SNSDAr" join="right">skattaøkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="landsstýri" msd="SNSDAr" lemmaRef="bd:585678">landsstýrinum</w>
+            <w lemma="hoyra" msd="VNAAS3" join="right" lemmaRef="bd:553379">hoyrdi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="framvegis" msd="DNd" join="right" lemmaRef="bd:587257">framvegis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">máls</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="øki" msd="SNSNAr" lemmaRef="bd:530226">økið</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fíggjardeild" msd="SFSAAr" lemmaRef="bd:534046">fíggjardeildina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="landsstýri" msd="SNSDAr" join="right" lemmaRef="bd:585678">landsstýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="fíggjarmálaráð" msd="SNSNAP" join="right" lemmaRef="bd:571174">Fíggjarmálaráðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="land" msd="SNSNAr" lemmaRef="bd:527776">Lands</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="stýri" msd="SNSNAr" lemmaRef="bd:572992">stýrið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ASWMSN" lemmaRef="bd:555859">hægsti</w>
+            <w lemma="fyrisiting" msd="SMSNar" lemmaRef="bd:524919">fyrisiting</w>
+            <w lemma="armyndugleiki" msd="SMSNar">armyndugleiki</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="føroyskur" msd="APWFSD" lemmaRef="bd:559144">føroysku</w>
+            <w lemma="skattafyrisiting" msd="SFSDAr">skattafyrisitingi</w>
+            <w lemma="na" msd="SFSDAr" join="right">na</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="landsstýri" msd="SNSNAP" lemmaRef="bd:585678">Landsstýrið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="líkning" msd="SMSDAr" join="right" lemmaRef="bd:525354">líkningar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr" join="right">skattamyndugleikanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNaP" lemmaRef="bd:585678">Landsstýri</w>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">Meðan</w>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="høvuðsheiti" msd="SNPDar" lemmaRef="bd:572374">høvuðsheitum</w>
+            <w lemma="standa" msd="VNAAS3" lemmaRef="bd:576197">stóð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="lóg" msd="APeFSD" lemmaRef="bd:576938">lógar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fyrireika" msd="Adegnc" lemmaRef="bd:549884">fyrireikandi</w>
+            <w lemma="arbeiði" msd="SNSDAr" join="right" lemmaRef="bd:571970">arbeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="praksis" msd="SMSDar">praksis</w>
+            <w lemma="lógardeild" msd="SFSNAr">lógardeildin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="tollur" msd="SFSNaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="annars" msd="DNd" join="both" lemmaRef="bd:587882">annars</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="dagur" msd="APWMSA" lemmaRef="bd:568412">dag</w>
+            <w lemma="liga" msd="APWFSA" lemmaRef="bd:577144">ligu</w>
+            <w lemma="umsiting" msd="SFSAAr" lemmaRef="bd:526270">umsitingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skatta" msd="SNSDAr" join="right" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgjald" msd="SNSDAr" join="right" lemmaRef="bd:537438">avgjalds</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tolløki" msd="SNSDAr" lemmaRef="bd:530151">tolløkinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNar" lemmaRef="bd:571274">Líkningarráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="líkningarráð" msd="SNSAAr" lemmaRef="bd:571274">líkningarráðið</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNar" lemmaRef="bd:571274">Líkningarráð</w>
+            <w lemma="førur" msd="SFPGaP" lemmaRef="bd:555104">Før</w>
+            <w lemma="oy" msd="SFPGaP" lemmaRef="bd:576505">oya</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skipa" msd="LSNSN" lemmaRef="bd:551238">skipað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="limur" msd="SMPDar" lemmaRef="bd:565737">limum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="varalimur" msd="SMPDar" join="right" lemmaRef="bd:565706">varalimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="tilnevna" msd="VNAAS3" lemmaRef="bd:553336">tilnevndi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="formaður" msd="SMSNar" join="right" lemmaRef="bd:568074">formaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ráðslim" msd="SMPDAr">ráðslim</w>
+            <w lemma="unum" msd="SMPDAr">unum</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="roknskaparkønur" msd="SFPNar" join="right">roknskaparkønur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lógarkønur" msd="SFSNar">lógarkønur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fastogn" msd="SMSNar" join="right" lemmaRef="bd:533875">fastognar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggikønur" msd="SFPNar" join="right">byggikønur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">Líkningarráðið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lógi</w>
+            <w lemma="ni" msd="NCgnc">ni</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skipa" msd="VIAtnp" lemmaRef="bd:551238">skipa</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="siting" msd="SFSDar" join="right">siting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="deila" msd="APSFPN" lemmaRef="bd:553259">deildar</w>
+            <w lemma="skrivstova" msd="SFPNar" lemmaRef="bd:522825">skrivstovur</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="stórur" msd="ACSNPA" lemmaRef="bd:578418">størri</w>
+            <w lemma="øki" msd="SNPAar" join="right" lemmaRef="bd:530226">økir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="enda" msd="APWNSN" lemmaRef="bd:553753">Enda</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="m.a." msd="TS" join="right">m.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvur" msd="APWFSD" lemmaRef="bd:555235">sjálvari</w>
+            <w lemma="fyrisiting" msd="SFSDAr" lemmaRef="bd:524919">fyrisitingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="líkning" msd="SFSAAr" join="right" lemmaRef="bd:525354">líkningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="bygdarráð" msd="SNPNar" lemmaRef="bd:571135">bygdarráð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líkningarnevn" msd="SNPNar">líkningarnevn</w>
+            <w lemma="dir" msd="SNPNar">dir</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hond" msd="SFSAar" join="right" lemmaRef="bd:543173">hendi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="sitingin" msd="SFSAAr">sitingin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="líkningarráð" msd="SNSNaP" lemmaRef="bd:571274">Líkningarráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="inntil" msd="DGd" lemmaRef="bd:513743">inntil</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="líkningarráð" msd="SNSNaP" lemmaRef="bd:571274">Líkningarráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nú" msd="DNd" join="left" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Deildarskrivstova" msd="SFPNAr">Deildarskrivstovurnar</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="líkning" msd="SFSNAr" lemmaRef="bd:525354">líkningin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fyrireika" msd="VIAtnp" lemmaRef="bd:549884">fyrireika</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="mál" msd="SNPAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="líkningarnevnd" msd="SFPAAr" join="right" lemmaRef="bd:534692">líkningarnevndirnar</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="bygdarráð" msd="SNPAAr" join="left" lemmaRef="bd:571135">bygdarráðini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="uppskot" msd="SNSAar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgreiða" msd="VIAtnp" lemmaRef="bd:553665">avgreiða</w>
+            <w lemma="nevndaravgerð" msd="SFPAar" join="right">nevndaravgerðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="praksis" msd="SMSDar">praksis</w>
+            <w lemma="fyrisiting" msd="SFSNAr" lemmaRef="bd:524919">fyrisitingin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="líkningarráð" msd="SNSDAr" join="right" lemmaRef="bd:571274">líkningarráðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hesin" msd="PDFpSN" join="right" lemmaRef="bd:587854">hendan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="røkja" msd="VNAAS3" lemmaRef="bd:554082">røkti</w>
+            <w lemma="dagligur" msd="APWFSA" lemmaRef="bd:556085">dagligu</w>
+            <w lemma="umsiting" msd="SFSAAr" lemmaRef="bd:526270">umsitingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyribi" msd="DGd">fyribi</w>
+            <w lemma="lsskattaskránni" msd="SFSDAr">lsskattaskránni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeið" msd="SNSDAr" join="right" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gevaraeftirlit" msd="SNSDAr" join="right">gevaraeftirlitinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Meginuppgáva" msd="SFSNAr">Meginuppgávan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="líkningarráð" msd="SNSDAr" lemmaRef="bd:571274">líkningarráðnum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattaálíkning" msd="SFSDAr" lemmaRef="bd:525838">skattaálíkningini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kommuna" msd="SFPDAr" join="right" lemmaRef="bd:520934">kommununum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ansa" msd="VIAtnp" lemmaRef="bd:552163">ansa</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="kommuna" msd="SFPDar" lemmaRef="bd:520934">kommunum</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="rættur" msd="APSMSA" lemmaRef="bd:564347">rættan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samlíkur" msd="APSMSA" lemmaRef="bd:555419">samlíkan</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="láta" msd="VNAAS3" lemmaRef="bd:576189">læt</w>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">líkningarráðið</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="líkning" msd="SFSAar" join="right" lemmaRef="bd:525354">líkning</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arætlan" msd="SFSAar" join="right">arætlan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="útgreina" msd="LSNSN" join="right" lemmaRef="bd:582481">útgreinað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="líkningararbeið" msd="SNSNAr">líkningararbeiðið</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skip" msd="LSNSN" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="DNd" join="right">að</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="arbeiðs-regla" msd="SFPNar" join="right">arbeiðsreglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="hvør" msd="PIFpPA" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="uppgáva" msd="SFPAar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="líkn" msd="SNSNAr" lemmaRef="bd:534691">líkn</w>
+            <w lemma="ingarráðið" msd="SNSNAr">ingarráðið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="heimila" msd="VUAtnp" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="fyrisiting" msd="SFSDAr" lemmaRef="bd:524919">fyrisitingini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="røkja" msd="VIAtnp" join="right" lemmaRef="bd:554082">røkja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="mál" msd="SNPAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="leggjas" msd="VIMtnp">leggjas</w>
+            <w lemma="t" msd="DNd">t</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="líkningarráð" msd="SNSAaP" lemmaRef="bd:571274">Líkningarráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">Líkningarráðið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="komma" msd="APWFSD" lemmaRef="bd:514195">kommu</w>
+            <w lemma="nalu" msd="APWFSD">nalu</w>
+            <w lemma="líkning" msd="SFSAar" join="right" lemmaRef="bd:525354">líkning</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arvaldun" msd="SNPDAr">arvaldunum</w>
+            <w lemma="rættleiðing" msd="SFPAar" lemmaRef="bd:525706">rættleiðingar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="líkning" msd="SFSDAr" join="right" lemmaRef="bd:525354">líkningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="skyldugur" msd="APSNPN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="rættleiðing" msd="SFPDar" join="right" lemmaRef="bd:525706">rættleiðingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">Líkningarráðið</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="kommunalur" msd="APWMPD" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="líkningarmyndugleiki" msd="SMPDAr">líkningarmyndugleikunum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="líkna" msd="VIAtnp" lemmaRef="bd:550979">líkna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýggjur" msd="APSNSD" join="right" lemmaRef="bd:563018">nýggjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">ráðið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="skattseting" msd="SFPAar" join="right">skattsetingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="25" msd="NOgnc">25</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">Tey</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="avgerð" msd="SFSDar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="líkningarráð" msd="SNSGAr" join="right" lemmaRef="bd:571274">líkningarráðsins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">líkningarráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="broyta" msd="VUAtnp" lemmaRef="bd:553579">broytt</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="álíkning" msd="SFSAAr" lemmaRef="bd:526487">álíkningina</w>
+            <w lemma="hjá" msd="DNd" join="right" lemmaRef="bd:586884">hjá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kæra" msd="VIAtnp" lemmaRef="bd:553390">kæra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskatta" msd="SMSAar">landsskatta</w>
+            <w lemma="nevnd" msd="SFSAar" join="right" lemmaRef="bd:534912">nevnd</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ina" msd="PIFpSA" join="right">ina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">kæra</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="NCMSA" lemmaRef="bd:530546">ein</w>
+            <w lemma="mánaður" msd="SMSAar" lemmaRef="bd:566206">mánað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="boð" msd="SNSAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="úrskurður" msd="SMSAar" lemmaRef="bd:566328">úrskurð</w>
+            <w lemma="líkningarráð" msd="SNSGAr" join="right" lemmaRef="bd:571274">líkningarráðsins</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">Reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="landsskattanevnd" msd="SFSAAr">landsskattanevndina</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="landsskattanevnd" msd="SFSNar" join="right">Landsskattanevnd</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="in" msd="PIFpSN">in</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fimm" msd="NCgnc" lemmaRef="bd:530551">fimm</w>
+            <w lemma="limur" msd="SMPAar" lemmaRef="bd:565737">limir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fimm" msd="NCgnc" lemmaRef="bd:530551">fimm</w>
+            <w lemma="varalimur" msd="SMPAar" join="right" lemmaRef="bd:565706">varalimir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="velja" msd="VNAAS3" lemmaRef="bd:554155">valdi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="skipa" msd="VNAAS3" lemmaRef="bd:551238">skipaði</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="formaður" msd="SMSDar" lemmaRef="bd:568074">formanni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="varaformaður" msd="SMSDar" lemmaRef="bd:568075">varaformanni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="aftrat" msd="DGd" lemmaRef="bd:586917">aftrat</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="skrivari" msd="SMSAar" join="right" lemmaRef="bd:513806">skrivara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="lóg" msd="SFPNar" join="right" lemmaRef="bd:576938">lógar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskaparkønur" msd="SFPNar" join="right">roknskaparkønur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="viðgera" msd="VNAAS3" lemmaRef="bd:575715">viðgjørdi</w>
+            <w lemma="skattakærur" msd="SFPAar">skattakærur</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattalóg" msd="SFSAAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skip" msd="SNPAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aði" msd="DNd" join="right">aði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="úrskurður" msd="SMSAar" lemmaRef="bd:566328">úrskurð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kæra" msd="SFPAar" lemmaRef="bd:521114">kærur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="meting" msd="SFPAar" lemmaRef="bd:525414">metingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kommunalur" msd="APWNPN" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="líkningarvald" msd="SNPNAr" lemmaRef="bd:515968">líkningarvaldini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">líkningarráðið</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="gera" msd="VUAtnp" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">Kæra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattanevnd" msd="SFSAAr">landsskattanevndina</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPNar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="liðin" msd="APSFPN" lemmaRef="bd:562762">lidnar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjalda" msd="SMSNAr">skattgjalda</w>
+            <w lemma="rin" msd="SMSNAr" lemmaRef="bd:577001">rin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="boð" msd="SNSAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="líkningarvald" msd="SNSDAr" join="right" lemmaRef="bd:515968">líkningarvaldinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">Kæran</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattanevnd" msd="SFSAAr">landsskattanevndina</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="styðja" msd="VIAtnp">styðja</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SFPAar" lemmaRef="bd:534139">grundir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hjálagdur" msd="APSNPA" lemmaRef="bd:561239">hjáløgd</w>
+            <w lemma="próvskjal" msd="SNPAar" join="right" lemmaRef="bd:537962">próvskjøl</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="leita" msd="VNAAS3" lemmaRef="bd:552369">leitaði</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ummæli" msd="SNPAar" lemmaRef="bd:573147">ummæli</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="líkningarráð" msd="SNSDAr" lemmaRef="bd:571274">líkningarráðnum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="innkomin" msd="APWFSA" lemmaRef="bd:581660">innkomnu</w>
+            <w lemma="kæra" msd="SFSAAr" join="right" lemmaRef="bd:521114">kæruna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="líkning" msd="SNSNAr" lemmaRef="bd:525354">líkningar</w>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">ráðið</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="ummæli" msd="SNPAar" join="right" lemmaRef="bd:573147">ummæli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="biðja" msd="VNAAS3" lemmaRef="bd:576202">bað</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="kommunalur" msd="APWNSN" lemmaRef="bd:554524">kommunala</w>
+            <w lemma="líkningarvald" msd="SNSAAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="álit" msd="SNSDar" lemmaRef="bd:517733">áliti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="royna" msd="VNAAS3" lemmaRef="bd:553345">royndi</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="neyðugur" msd="APSFPN" lemmaRef="bd:554382">neyðugar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="úrskurður" msd="SMSAar" lemmaRef="bd:566328">úrskurð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="úrskurður" msd="SMSAar" lemmaRef="bd:566328">úrskurð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="innkomin" msd="APWFSA" lemmaRef="bd:581660">innkomnu</w>
+            <w lemma="kæra" msd="SFSAAr" join="right" lemmaRef="bd:521114">kæruna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="støðutakan" msd="SFSNAr" lemmaRef="bd:536185">støðutakanin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="grundgivin" msd="LSFSN" join="right">grundgivin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="úrskurður" msd="SMSNAr" lemmaRef="bd:566328">Úrskurðurin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="landsskattanevnd" msd="SFSDAr">landsskattanevndini</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="skjóta" msd="VIMtnp" lemmaRef="bd:575851">skjótast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSAaP" lemmaRef="bd:566096">Rætt</w>
+            <w lemma="innan" msd="CS" lemmaRef="bd:586855">innan</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPNar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="fara" msd="LSMPN" join="right" lemmaRef="bd:576051">farnir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattafyrisiting" msd="SFPAar">Skattafyrisitingar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="3mánaðir" msd="NOgnc" join="right">3mánaðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="26" msd="NOgnc">26</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A.2" msd="TS" join="right">A.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="SKATTAgongd" msd="SFSNAr">SKATTAGONGDIN</w>
+            <w lemma="málsføri" msd="SNSNar">Málsføri</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kompetansa" msd="SFSNar" join="both" lemmaRef="bd:520939">Kompetansa</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SFSAaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="málsføri" msd="SNSAar">málsføri</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="einstakur" msd="APWMPD" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="skattamyndugleiki" msd="SMPDAr" join="right">skattamyndugleikunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWFPN" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="Skattakærunevnd" msd="SFPNAr">Skattakærunevndirnar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tollur" msd="SNSNaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skatta" msd="SFSNaP" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollur" msd="SNSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNaP">Skattaráð</w>
+            <w lemma="førur" msd="SFPGaP" join="right" lemmaRef="bd:555104">Før</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="oy" msd="SFPGaP" lemmaRef="bd:576505">oya</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="skatta" msd="SFSNAP" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ársuppgerð" msd="SFSNar" lemmaRef="bd:536733">Ársuppgerð</w>
+            <w lemma="einstaklingur" msd="SMPNar" join="right" lemmaRef="bd:539179">Einstaklingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="A" msd="SFSAar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSAar" join="both" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="f" msd="DGd">f</w>
+            <w lemma="yri" msd="DGd">yri</w>
+            <w lemma="inntøkuár" msd="SNSAAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="líkningarár" msd="SNSDAr" join="right">líkningarárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="inntøka" msd="SNSAAr" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ársuppgerð" msd="SFSNar" lemmaRef="bd:536733">ársuppgerð</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuár" msd="SNSAAr" join="right" lemmaRef="bd:515493">inntøkuárið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="úrslit" msd="SNSNAr" lemmaRef="bd:517852">Úrsliti</w>
+            <w lemma="ð" msd="PPN3SN">ð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SFSDAr" lemmaRef="bd:517748">árs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samsvar" msd="SNSNar" lemmaRef="bd:537009">samsvar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ímillum" msd="DGd" lemmaRef="bd:586899">ímillum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyribils" msd="Adegnc" lemmaRef="bd:586941">fyribils</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gold" msd="LSMSN">gold</w>
+            <w lemma="in" msd="DNd">in</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="endaligur" msd="APWMSA" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="skat" msd="SMSAAr">skat</w>
+            <w lemma="tin" msd="SMSAAr" join="right" lemmaRef="bd:577074">tin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="staðfesta" msd="LSMSN" lemmaRef="bd:553837">staðfestur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerð</w>
+            <w lemma="ini" msd="SFSDAr" join="right">ini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">Skatturin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="høgur" msd="ACSMSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lágur" msd="ACSMSN" lemmaRef="bd:555839">lægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="fyribilsskattur" msd="SMSNAr" join="right">fyribilsskatturin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ACSMSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="fyribilsskattur" msd="SMSNAr" join="right">fyribilsskatturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattgjald" msd="SNSNar">skattgjald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arin" msd="PIMpSN">arin</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="lágur" msd="ACSMSN" lemmaRef="bd:555839">lægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="fyribilsskattur" msd="SMSNAr" join="right">fyribilsskatturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="f" msd="VIAtnp">f</w>
+            <w lemma="áa" msd="VIAtnp" lemmaRef="bd:552890">áa</w>
+            <w lemma="avlopsskattur" msd="SMSAAr">avlopsskattin</w>
+            <w lemma="útgoldnan" msd="LSMSA" join="right">útgoldnan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">Aftur</w>
+            <w lemma="gjalding" msd="SFSNar" lemmaRef="bd:524957">gjalding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avlopsskattur" msd="SMSDar">avlopsskatti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endurgjald" msd="SNSDar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="áðrenn" msd="DNd" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr" join="right">álíkningarárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ávísur" msd="APSFPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="freist" msd="SFSNar" lemmaRef="bd:533992">Freist</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattseting" msd="SFSDar">skattseting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="meting" msd="SFSDar" lemmaRef="bd:525414">meting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SFSAaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="regla" msd="SFSNar" lemmaRef="bd:522235">regla</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SNSNAP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="líkna" msd="LSNSN" lemmaRef="bd:550979">líknað</w>
+            <w lemma="ve" msd="VNAPS3">ve</w>
+            <w lemma="rður" msd="DNd">rður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="skattseting" msd="SFPAar" join="right">skattsetingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B-skattgjaldari" msd="TS">B-skattgjaldarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinnufelag" msd="SNPNar" join="right" lemmaRef="bd:535836">vinnufeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="deyðsbúgv" msd="SNPNar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="seinur" msd="ASWFSN" lemmaRef="bd:555778">Seinasta</w>
+            <w lemma="freist" msd="SFSNar" lemmaRef="bd:533992">freist</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkn" msd="SFSDAr">álíkn</w>
+            <w lemma="ing" msd="SFSDAr" join="right">ing</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arár" msd="SNSDAr" join="right">arárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="seinur" msd="ASWFSN" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="freist" msd="SFSNar" lemmaRef="bd:533992">freist</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="la" msd="VIAtnp">la</w>
+            <w lemma="tann" msd="VIAtnp" lemmaRef="bd:587908">ta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="deyður" msd="Adegnc" lemmaRef="bd:563333">deyðs</w>
+            <w lemma="búgv" msd="SMPDar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="SMPDar" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felagsskapur" msd="SMPDar" join="right" lemmaRef="bd:565933">felagsskapum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="17" msd="NOgnc" join="left">17</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr" join="right">álíkningarárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Forventningsprincippet" msd="SNSNAr" join="both">Forventningsprincippet</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="møguleiki" msd="SMPNAr" lemmaRef="bd:513882">møguleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="líkningarvald" msd="SNSDAr" lemmaRef="bd:515968">líkningarvaldinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hækka" msd="VIAtnp" lemmaRef="bd:549974">hækka</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="seting" msd="SFSAAr" join="right" lemmaRef="bd:525785">setingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avmarka" msd="VIMtnp" lemmaRef="bd:550093">avmarkast</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattamyndugleiki" msd="SMPNAr">skattamyndugleikarnir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="positivur" msd="APSFSD" lemmaRef="bd:555222">positivar</w>
+            <w lemma="klárur" msd="APSFSD" lemmaRef="bd:554907">klárari</w>
+            <w lemma="frásøgn" msd="SFSDar" lemmaRef="bd:529032">frásøgn</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skaptur" msd="VUAtnp" lemmaRef="bd:560968">skapt</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">ein</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="retsbeskyttet" msd="APSFSA" join="left">retsbeskyttet</w>
+            <w lemma="forventning" msd="SFSAar" join="right">forventning</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="møgu" msd="SMSAar" join="right">møgu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leikur" msd="SMSAar" lemmaRef="bd:531637">leika</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vandi" msd="SMSNar" lemmaRef="bd:569357">vandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fíggjarligur" msd="APSNSD" lemmaRef="bd:556661">fíggjarligum</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álit" msd="SNSDar" lemmaRef="bd:517733">áliti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="upprunaligur" msd="APWFSA" lemmaRef="bd:555959">upprunaligu</w>
+            <w lemma="fatan" msd="SFSAAr" lemmaRef="bd:533876">fatanina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMPDAr" join="right">skattamyndugleikunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="27" msd="NOgnc">27</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ógegni" msd="SNSNar" lemmaRef="bd:574092">Ógegni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="inhabilitetur" msd="SMSNar" join="both" lemmaRef="bd:531324">inhabilitetur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrisitingarlóg" msd="SFSDAr" lemmaRef="bd:534036">fyrisitingarlógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virka" msd="VNAPS3" lemmaRef="bd:550105">virkar</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ala" msd="APWFSA" lemmaRef="bd:576103">al</w>
+            <w lemma="mennu" msd="APWFSA">mennu</w>
+            <w lemma="fyrisiting" msd="SFSAAr" join="right" lemmaRef="bd:524919">fyrisitingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ógegnigur" msd="APSMSN" lemmaRef="bd:554218">ógegnigur</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="serstakur" msd="APSMSA" lemmaRef="bd:561161">serstakan</w>
+            <w lemma="persónligur" msd="APSMSA" lemmaRef="bd:556620">persónligan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APSMSA" lemmaRef="bd:556661">fíggjarligan</w>
+            <w lemma="áhugi" msd="SMSAar" lemmaRef="bd:549247">áhuga</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="úrslit" msd="SNSDAr" lemmaRef="bd:517852">úrslitinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umboða" msd="VNAPS3" lemmaRef="bd:552947">umboðar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="umboða" msd="VUAtnp" lemmaRef="bd:552947">umboðað</w>
+            <w lemma="onkur" msd="PIMpSA" join="right" lemmaRef="bd:587900">onkran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sovorðin" msd="APSMSA" lemmaRef="bd:582466">sovorðnan</w>
+            <w lemma="áhugi" msd="SMSAar" join="right" lemmaRef="bd:549247">áhuga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hjúnarfelagin" msd="SMSNAr">hjúnarfelagin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skyld" msd="LSFSN" lemmaRef="bd:535977">skyld</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="svágdur" msd="LSNSN" lemmaRef="bd:578689">svágd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stíga" msd="Adegnc" lemmaRef="bd:575783">stígandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fallandi" msd="Adegnc" lemmaRef="bd:563811">fallandi</w>
+            <w lemma="linja" msd="SFSDar" lemmaRef="bd:521234">linju</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="síðulinja" msd="SFSDAr" lemmaRef="bd:523378">síðulinjuni</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="barn" msd="SNPNar" lemmaRef="bd:518913">børn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="systkin" msd="SNPDar" join="right" lemmaRef="bd:518937">systkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="náa" msd="APSNPN" lemmaRef="bd:576385">nær</w>
+            <w lemma="skyldur" msd="APSNPN" lemmaRef="bd:578886">skyld</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="serstakur" msd="APSMSA" lemmaRef="bd:561161">serstakan</w>
+            <w lemma="persónligur" msd="APSMSA" lemmaRef="bd:556620">persónligan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APSMSA" lemmaRef="bd:556661">fíggjarligan</w>
+            <w lemma="áhugi" msd="SMSAar" lemmaRef="bd:549247">áhuga</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="úrslit" msd="SNSDAr" lemmaRef="bd:517852">úrsliti</w>
+            <w lemma="num" msd="SNSDAr">num</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umboða" msd="VNAPS3" lemmaRef="bd:552947">umboðar</w>
+            <w lemma="onkur" msd="PIMpSA" join="right" lemmaRef="bd:587900">onkran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="slíkur" msd="PIMpSA" lemmaRef="bd:555427">slíkan</w>
+            <w lemma="áhugi" msd="SMSAar" join="right" lemmaRef="bd:549247">áhuga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" lemmaRef="bd:521189">leiðsluni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="náa" msd="VUAtnp" lemmaRef="bd:576385">nært</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSAar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="felagsskapur" msd="SMSAar" lemmaRef="bd:565933">felagsskap</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privatan</w>
+            <w lemma="løgfrøðiligur" msd="APSMSA" lemmaRef="bd:556464">løgfrøðiligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="serstakur" msd="APSMSA" lemmaRef="bd:561161">serstakan</w>
+            <w lemma="áhugi" msd="SMSAar" lemmaRef="bd:549247">áhuga</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="úrslit" msd="SNSDAr" lemmaRef="bd:517852">úrslitinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="kæra" msd="SFSDar" lemmaRef="bd:521114">kæru</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftiransing" msd="SFPDar" lemmaRef="bd:524704">eftiransingar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="litsvirksemi" msd="SNSDar">litsvirksemi</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="ø" msd="PIMpSD">ø</w>
+            <w lemma="ðrum" msd="PIMpSD">ðrum</w>
+            <w lemma="almennur" msd="APSMSD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="myndugleiki" msd="SMSDar" join="right" lemmaRef="bd:513862">myndugleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="koma" msd="DNd" lemmaRef="bd:576176">komandi</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="avgerð" msd="SFSDAr" lemmaRef="bd:533493">avgerðini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="atgerð" msd="SFSAar" join="right" lemmaRef="bd:533484">atgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="viðvíkja" msd="VNAPS3" join="right" lemmaRef="bd:575832">viðvíkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hugsa" msd="VIMtnp" lemmaRef="bd:552090">hugsast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vekja" msd="VIAtnp">vekja</w>
+            <w lemma="ivi" msd="SMSAar" lemmaRef="bd:577140">iva</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="koma" msd="DNd" lemmaRef="bd:576176">komandi</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ógegnigur" msd="APSMSN" join="right" lemmaRef="bd:554218">ógegnigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="metast" msd="VIMtnp" join="right">metast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áhugamál" msd="SNPNar" lemmaRef="bd:517731">áhugamál</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="hátta" msd="LSNPN" lemmaRef="bd:552647">háttað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="veikur" msd="APSNPN" join="right" lemmaRef="bd:555315">veik</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðgerð" msd="SFSAAr" lemmaRef="bd:536643">viðgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="hátta" msd="LSNSN" join="right" lemmaRef="bd:552647">háttað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="vandi" msd="SMSNar" lemmaRef="bd:569357">vandi</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="ávirka" msd="LSFSN" lemmaRef="bd:550107">ávirkað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="óvið" msd="Adegnc">óvið</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="fyrilit" msd="SMSDar" join="right" lemmaRef="bd:518141">fyriliti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">Tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ógegnigur" msd="APSMSN" lemmaRef="bd:554218">ógegnigur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðgerð" msd="SFSDAr" lemmaRef="bd:536643">viðgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ógjørligur" msd="APSNSN" lemmaRef="bd:556769">ógjørligt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðførur" msd="VIAtnp" lemmaRef="bd:555092">viðføra</w>
+            <w lemma="stórur" msd="APSMPA" lemmaRef="bd:578418">stórar</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivingarsemi" msd="SFSAar">ivingarsemi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="ein" msd="PIMpSA" lemmaRef="bd:513752">ein</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="viðgerð" msd="SFSDAr" lemmaRef="bd:536643">viðgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="limur" msd="SMPAar" lemmaRef="bd:565737">limir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="kollegialur" msd="APSMSD" lemmaRef="bd:554425">kollegialum</w>
+            <w lemma="fyrisitingarmyndugleiki" msd="SMSDar">fyrisitingarmyndugleika</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="varamaður" msd="SMSNar" lemmaRef="bd:567804">varamaður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="boða" msd="LSMSN" join="right" lemmaRef="bd:552945">boðaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðtøkuførur" msd="APSMSN" join="right" lemmaRef="bd:555076">viðtøkuførur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samanseting" msd="SFSAAr" lemmaRef="bd:525737">samansetingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="orsøk" msd="SFSAar">orsøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="ivi" msd="SMSAar" join="right" lemmaRef="bd:577140">iva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="limur" msd="SMSNAr" lemmaRef="bd:565737">limurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðgerð" msd="SFSDAr" lemmaRef="bd:536643">viðgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="útseta" msd="LSFSN" lemmaRef="bd:576333">útsett</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="skaði" msd="SMSAar" lemmaRef="bd:513921">skaða</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="almennur" msd="APSNPA" lemmaRef="bd:561652">almenn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="privatur" msd="APSNPA" lemmaRef="bd:560948">privat</w>
+            <w lemma="áhugamál" msd="SNPAar" join="right" lemmaRef="bd:517731">áhugamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="málsviðgerð" msd="SFSNar" lemmaRef="bd:534867">Málsviðgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="skattalóggáva" msd="SFSDAr">skattalóggávuni</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nakar" msd="PIFpPN" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="málsviðgerð" msd="SFSAar" join="right" lemmaRef="bd:534867">málsviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hes" msd="PDFpPN">hes</w>
+            <w lemma="ar" msd="PIFpPN" lemmaRef="bd:576757">ar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="víttfevnandi" msd="Adegnc" join="right" lemmaRef="bd:563874">víttfevnandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bei" msd="Adegnc" lemmaRef="bd:587865">Bei</w>
+            <w lemma="nleiðis" msd="Adegnc">nleiðis</w>
+            <w lemma="lógarfyriskipan" msd="SFPNar">lógarfyriskipanir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">ver</w>
+            <w lemma="ið" msd="VUAtnp" lemmaRef="bd:513697">ið</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="málsviðgerð" msd="SFSAar" lemmaRef="bd:534867">málsviðgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" lemmaRef="bd:534200">heild</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="almennur" msd="APWFSA" lemmaRef="bd:561652">almennu</w>
+            <w lemma="fyrisiting" msd="SFSAAr" join="right" lemmaRef="bd:524919">fyrisitingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skattafyri" msd="SFSAAr" join="right">skattafyri</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sitingina" msd="SFSAAr" join="right">sitingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">øki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="dómsvenja" msd="SFSNar">dómsvenja</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="rættarpraksis" msd="SMSNar" join="both">rættarpraksis</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="anda" msd="Adegnc" join="right" lemmaRef="bd:549434">andi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1994" msd="NOgnc">1994</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fyrisiti" msd="SFSNAr">fyrisiti</w>
+            <w lemma="ngarlógin" msd="SFSNAr">ngarlógin</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="sitingarlógin" msd="SFSAAr">sitingarlógin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðgerð" msd="SFSDar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNPDar" join="right" lemmaRef="bd:516179">málum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyrisiting" msd="SFSNar" lemmaRef="bd:524919">fyrisiting</w>
+            <w lemma="armyndugleiki" msd="SMSNar">armyndugleiki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lóg" msd="SFSNAr" join="right" lemmaRef="bd:576938">Lógin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="almennur" msd="APWNPA" lemmaRef="bd:561652">almennu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sitingina" msd="SFSAAr">sitingina</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="28" msd="NOgnc">28</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="heimastýri" msd="SNSDAr" join="right" lemmaRef="bd:572333">heimastýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skattafyrisiting" msd="SFSAAr" join="right">skattafyrisitingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stórur" msd="APSNPD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="staðfesting" msd="SFSNar" lemmaRef="bd:525995">staðfesting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="dómsvenja" msd="SFSDar" join="right">dómsvenja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyrisit" msd="SFSAAr">fyrisit</w>
+            <w lemma="ingina" msd="SFSAAr" join="right">ingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arásett" msd="LSFSN" join="right">arásett</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">Lógin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ógegni" msd="SNSAar" join="right" lemmaRef="bd:574092">ógegni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skjalainnlit" msd="SNSAar" lemmaRef="bd:516818">skjalainnlit</w>
+            <w lemma="partur" msd="SMPGAr" join="right" lemmaRef="bd:532202">partanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partshoyring" msd="SFSAar" join="right">partshoyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grundgeving" msd="SFSAar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kæruvegleiðing" msd="SFSAar" join="right">kæruvegleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tagnarskylda" msd="SFSAar" lemmaRef="bd:527590">tagnarskyldu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="latur" msd="SFSAar" lemmaRef="bd:561191">latan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="fyrisitingarmyndugleiki" msd="SMSAar" join="right">fyrisitingarmyndugleika</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsa" msd="VIAtnp" lemmaRef="bd:553529">Upplýsa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="málsviðgerð" msd="SFSAar" lemmaRef="bd:534867">málsviðgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fyrisitingarmyndugleiki" msd="SMSDAr" join="right">fyrisitingarmyndugleikanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skattafyrisit" msd="SFSDAr" join="right">skattafyrisit</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingini" msd="SFSDAr" join="right">ingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="officialmaksiman" msd="SFSNar" join="both">officialmaksiman</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lóg" msd="SFPGar" lemmaRef="bd:576938">lógar</w>
+            <w lemma="áseta" msd="LSFSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimila" msd="LSFSN" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskrivaður" msd="APSFSD" lemmaRef="bd:580898">óskrivaðari</w>
+            <w lemma="dómsvenja" msd="SFSDar" join="right">dómsvenju</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="mál" msd="APWMSN" join="right" lemmaRef="bd:516179">máls</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="førur" msd="APWMSN" lemmaRef="bd:555104">føri</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdn" msd="SFSAar">týdn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mál" msd="SNSAAr" join="right" lemmaRef="bd:516179">málið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">Møguliga</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="upp" msd="SFPNAr" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lýsing" msd="SFPNAr" lemmaRef="bd:525379">lýsingarnar</w>
+            <w lemma="fáa" msd="VIMtnp" lemmaRef="bd:576403">fáast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samstarv" msd="SNSDar" lemmaRef="bd:537218">samstarvi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="myndugleiki" msd="SMPAar" lemmaRef="bd:513862">myndugleikar</w>
+            <w lemma="ell" msd="CC">ell</w>
+            <w lemma="a" msd="DNd">a</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="privatur" msd="APSMPD" join="right" lemmaRef="bd:560948">privatum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">At</w>
+            <w lemma="hon" msd="RMPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="neyðugur" msd="APWMPN" lemmaRef="bd:554382">neyðugu</w>
+            <w lemma="upplýsingur" msd="SMPNAr">upplýsingarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fyriliggja" msd="VIAtnp" join="right">fyriliggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="kortini" msd="DNd" lemmaRef="bd:587341">kortini</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sita" msd="PXg3nA" join="right" lemmaRef="bd:576102">sit</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingin" msd="PIMpSN">ingin</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="syrgja" msd="VIAtnp" lemmaRef="bd:554020">syrgja</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="neyðugur" msd="APWFPA" lemmaRef="bd:554382">neyðugu</w>
+            <w lemma="upplýsing" msd="SFPAAr" join="right" lemmaRef="bd:526334">upplýsingarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fyrisit" msd="SMSNAr">Fyrisit</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingin" msd="SMSNAr">ingin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SMSAar" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="kortini" msd="DNd" lemmaRef="bd:587341">kortini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="meginregla" msd="SFSNAr" join="right" lemmaRef="bd:521530">meginreglan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verð</w>
+            <w lemma="ur" msd="VNAPS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" lemmaRef="bd:551005">kanna</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="tryggja" msd="VIAtnp" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="byggja" msd="VNAPS3" lemmaRef="bd:518965">byggir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="materielt" msd="APSNSA" join="right">materielt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="innihaldsligur" msd="DNd" join="right" lemmaRef="bd:556831">innihaldsliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættur" msd="APSNSA" lemmaRef="bd:564347">rætt</w>
+            <w lemma="grundarlag" msd="SNSAar" join="right" lemmaRef="bd:535530">grundarlag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">Umframt</w>
+            <w lemma="áðurnevndur" msd="LWFPA" lemmaRef="bd:579127">áðurnevndu</w>
+            <w lemma="óskri" msd="APWFPA">óskri</w>
+            <w lemma="vaðu" msd="LWFPN">vaðu</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóggáva" msd="SFSDAr">skattalóggávuni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="roknskapartilfar" msd="SNSAar">roknskapartilfar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fylgiskjal" msd="SNPDar" join="right" lemmaRef="bd:537622">fylgiskjølum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="skattamyndugleiki" msd="SMSGAr">skattamyndugleikans</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="virki" msd="SNSGar" lemmaRef="bd:530198">virkis</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stað" msd="SNSDAr" lemmaRef="bd:535747">staðnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="triðjamaður" msd="SMSDar" join="right">triðjamanni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tagnarskylda" msd="SFSNar" lemmaRef="bd:527590">Tagnarskylda</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="serligur" msd="APWFPN" lemmaRef="bd:556727">serligu</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tagnarskylda" msd="SFSAar" lemmaRef="bd:527590">tagnarskyldu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattaøki" msd="SNSDAr" join="right">skattaøkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="151" msd="NOgnc">151</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDar" join="right" lemmaRef="bd:535361">skattalóg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ini" msd="DNd" join="right">ini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skattavald" msd="SNSDAr" join="right" lemmaRef="bd:516757">skattavaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="líkningarvald" msd="SNSNar" join="right" lemmaRef="bd:515968">líkningarvald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ini" msd="DNd">ini</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="limur" msd="SMPDar" lemmaRef="bd:565737">limum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kommunalur" msd="APWFPD" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFPDAr">skattakærunevndunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattur" msd="SMSGaP" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjald" msd="SNSGaP" join="right" lemmaRef="bd:537438">Avgjalds</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kærunevnd" msd="SFSDAr" lemmaRef="bd:534453">kærunevndini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="PPN3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="innheinta" msd="VNAPP3" join="right" lemmaRef="bd:552490">innheinta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="banna" msd="LSNSN" join="right" lemmaRef="bd:551001">bannað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ábyrgd" msd="SFSDar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="borga" msd="SMSGar" lemmaRef="bd:549652">borgar</w>
+            <w lemma="ligari" msd="APSFSD">ligari</w>
+            <w lemma="revsilóg" msd="SFSDar" lemmaRef="bd:535115">revsilóg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="óviðkomandi" msd="Adegnc" lemmaRef="bd:563834">óviðkomandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="nakar" msd="PINpSD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vita" msd="VIAtnp" lemmaRef="bd:576383">vita</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SNPAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognarviðurskifti" msd="SNPAar" join="right" lemmaRef="bd:585689">ognarviðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vinnuviðurskifti" msd="SNPAar">vinnuviðurskifti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðkoma" msd="VNAPP3" lemmaRef="bd:576175">viðkoma</w>
+            <w lemma="heimlív" msd="SNSDAr" lemmaRef="bd:515281">heimlívinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattskylda" msd="APSNPD" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="gum" msd="SNPDar">gum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ávísingarskyldugum" msd="APSNPD" join="right">ávísingarskyldugum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="með" msd="CS">með</w>
+            <w lemma="an" msd="CS" lemmaRef="bd:576756">an</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="røkja" msd="VNAPP3" lemmaRef="bd:554082">røkja</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="hjálp" msd="SNSAar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="arfólk" msd="SNSAar" join="right">arfólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="starva" msd="VNAPS3" lemmaRef="bd:552839">starvar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PIMpSA" join="right" lemmaRef="bd:513752">ein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="almennur" msd="APWNSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="átaka" msd="VIAtnp" lemmaRef="bd:576124">átaka</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vita" msd="VIAtnp" lemmaRef="bd:576383">vita</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="slíkur" msd="PINpPA" lemmaRef="bd:555427">slík</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskiftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="tagnarskylda" msd="SFSNAr" lemmaRef="bd:527590">tagnarskyldan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="tað" msd="PPN3PA" lemmaRef="bd:513682">tey</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vita" msd="VIAtnp" lemmaRef="bd:576383">vita</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="slíkur" msd="PINpPA" lemmaRef="bd:555427">slík</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskiftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tagnarskylda" msd="SFSNAr" lemmaRef="bd:527590">Tagnarskyldan</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="starv" msd="SNPNar" join="right" lemmaRef="bd:537306">starvs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fólk" msd="SNPNar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSNPN" lemmaRef="bd:576051">farin</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="starv" msd="SNSDar" join="right" lemmaRef="bd:537306">starvi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundgeving" msd="SFSNar" lemmaRef="bd:524987">Grundgeving</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fr" msd="LSFSN">fr</w>
+            <w lemma="áboðað" msd="LSFSN">áboðað</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="grund" msd="SFSAar" lemmaRef="bd:534139">grund</w>
+            <w lemma="geving" msd="SFSAar">geving</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fulnar" msd="DNd" lemmaRef="bd:586936">fulnar</w>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="møti" msd="SNSDar" join="right" lemmaRef="bd:572642">møti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrisitingarlóg" msd="SFSDAr" join="right" lemmaRef="bd:534036">fyrisitingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">Tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="munnligur" msd="DNd" lemmaRef="bd:556604">munnliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="boð" msd="SNSAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skrivligur" msd="APSFSA" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="grundgeving" msd="SFSAar" lemmaRef="bd:524987">grundgeving</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avgerð" msd="SFSDAr" join="right" lemmaRef="bd:533493">avgerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fulnar" msd="DNd" lemmaRef="bd:586936">fulnar</w>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="møti" msd="SNSDar" join="right" lemmaRef="bd:572642">møti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrisitingarlóg" msd="SFSDAr" join="right" lemmaRef="bd:534036">fyrisitingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áheitan" msd="SFSNar" lemmaRef="bd:536716">Áheitan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="29" msd="NOgnc">29</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSNPN" lemmaRef="bd:576191">latin</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="áheitan" msd="SFSNar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrivligur" msd="APSFSA" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="grundgeving" msd="SFSAar" lemmaRef="bd:524987">grundgeving</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrisitingarlóg" msd="SFSDAr" join="right" lemmaRef="bd:534036">fyrisitingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="svara" msd="LSFSN" lemmaRef="bd:551385">svarað</w>
+            <w lemma="skjótt" msd="DNS" lemmaRef="bd:564433">skjótast</w>
+            <w lemma="gjørligur" msd="DNd" join="right" lemmaRef="bd:556767">gjørligt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="áheitan" msd="SFSNAr" lemmaRef="bd:536716">áheitanin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="svara" msd="LSFSN" lemmaRef="bd:551385">svarað</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="áheitan" msd="SFSAAr" join="right" lemmaRef="bd:536716">áheitanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="orsøkina" msd="SFSAAr">orsøkina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="áheitan" msd="SFSNAr" lemmaRef="bd:536716">áheitanin</w>
+            <w lemma="væntandi" msd="DNd" lemmaRef="bd:563610">væntandi</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="svara" msd="LSFSN" join="right" lemmaRef="bd:551385">svarað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="grundgeving" msd="SFSNar" lemmaRef="bd:524987">grundgeving</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="avgerð" msd="SFSDar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="SFSDar">§</w>
+            <w lemma="23" msd="NOgnc">23</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrisitingarlóg" msd="SFSDAr" lemmaRef="bd:534036">fyrisitingarlógini</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="tilvísing" msd="SFSAar" lemmaRef="bd:526166">tilvísing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="rættarregla" msd="SFPAar" join="right" lemmaRef="bd:522422">rættarreglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á." msd="DNd">á.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="SFSNAr" lemmaRef="bd:575738">gerðin</w>
+            <w lemma="efti" msd="DGd">efti</w>
+            <w lemma="r" msd="DGd">r</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="hvíla" msd="VNAPS3" lemmaRef="bd:553267">hvílir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="fyrisitingarligur" msd="APSFSD" lemmaRef="bd:556657">fyrisitingarligari</w>
+            <w lemma="meting" msd="SFSDar" join="right" lemmaRef="bd:525414">meting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="grund" msd="SFSNAr" lemmaRef="bd:534139">grund</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gevingin" msd="SFSNAr">gevingin</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="tilskila" msd="VIAtnp" lemmaRef="bd:550371">tilskila</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="høvuðsfyrilit" msd="SNPAar" join="right">høvuðsfyrilit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útinning" msd="SFSAAr" lemmaRef="bd:526584">útinningina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="meting" msd="SFSDAr" join="right" lemmaRef="bd:525414">metingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundgeving" msd="SFSNAr" lemmaRef="bd:524987">Grundgevingin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="stuttur" msd="APSFSA" lemmaRef="bd:562083">stutta</w>
+            <w lemma="frágreiðing" msd="SFSAar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="viðvíkj" msd="DGd">viðvíkj</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="anda" msd="DNd" lemmaRef="bd:549434">andi</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="veruligur" msd="APWFPD" lemmaRef="bd:557176">veruligu</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="av" msd="SFSAAr" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gerðina" msd="SFSAAr" join="right">gerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundgeving" msd="SFSNAr" lemmaRef="bd:524987">Grundgevingin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="áhugi" msd="SMSNar" lemmaRef="bd:549247">áhugi</w>
+            <w lemma="partur" msd="SMPGAr" lemmaRef="bd:532202">partanna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="kunnleiki" msd="SMSAar" lemmaRef="bd:513995">kunnleika</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="røkja" msd="SFSAar" lemmaRef="bd:522461">røkjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="tørvur" msd="SMSDar" lemmaRef="bd:531911">tørvi</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eiga" msd="VIAtnp" lemmaRef="bd:576382">eiga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="víkja" msd="VIAtnp" lemmaRef="bd:575833">víkja</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="umhugsni" msd="SNSDar" lemmaRef="bd:574003">umhugsni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="sjálvur" msd="APSMSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="privatur" msd="APSNPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="almennur" msd="APSNPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="áhugamál" msd="SNPDar" join="right" lemmaRef="bd:517731">áhugamálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr" msd="TS">sbr</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="undantøka" msd="SFSAar" lemmaRef="bd:523845">undantøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="boð" msd="SNSNar" lemmaRef="bd:571129">Boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="avgerð" msd="SFSNAr" join="right" lemmaRef="bd:533493">Avgerðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" join="right" lemmaRef="bd:576131">tikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fráboða" msd="LSFSN" lemmaRef="bd:552944">fráboðað</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæruvegleiðing" msd="SFSNar">Kæruvegleiðing</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">Fær</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="fullur" msd="APSNSA" lemmaRef="bd:562108">fult</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nakar" msd="PIFpSD" lemmaRef="bd:587899">nakrari</w>
+            <w lemma="vegur" msd="SFSDar" join="right" lemmaRef="bd:566866">veg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leiðing" msd="SFSDar" lemmaRef="bd:525279">leiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kæra" msd="SFSAar" join="right" lemmaRef="bd:521114">kæru</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="fullur" msd="APSNSA" lemmaRef="bd:562108">fult</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="vegleiðing" msd="SFSAar" lemmaRef="bd:526382">vegleiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kæru-møgu-leiki" msd="SMSAar" join="right">kærumøguleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="upplýsa" msd="LSNSN" lemmaRef="bd:553529">upplýst</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="framferðarháttur" msd="SMSAar" lemmaRef="bd:567495">framferðarhátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">kæra</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="møguligur" msd="APSFPA" lemmaRef="bd:557122">møguligar</w>
+            <w lemma="kærufreist" msd="SFPAar" join="right">kærufreistir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppafturtøka" msd="SFSNar" lemmaRef="bd:523874">Uppafturtøka</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóggáva" msd="SFSDAr">skattalóggávuni</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppafturtøka" msd="SFSAar" lemmaRef="bd:523874">uppafturtøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattseting" msd="SFSDar" join="right">skattseting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">Meginreglan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" join="right" lemmaRef="bd:583474">tó</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mál" msd="SNPNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" join="right" lemmaRef="bd:536643">viðgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">Harvið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kortini" msd="DNd" lemmaRef="bd:587341">kortini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útiloka" msd="LSNSN" join="right" lemmaRef="bd:550081">útilokað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="uppaftur" msd="DNd" lemmaRef="bd:587518">uppaftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" join="right" lemmaRef="bd:536643">viðgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">Kemur</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="nýggjur" msd="APSFPD" lemmaRef="bd:563018">nýggjum</w>
+            <w lemma="upplýsa" msd="SFPDar" lemmaRef="bd:553529">upplýs</w>
+            <w lemma="ingum" msd="SFPDar" join="right">ingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="broyttur" msd="APSFSA" lemmaRef="bd:561816">broytta</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" join="right" lemmaRef="bd:536643">viðgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">Førir</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="evnisrættarlig" msd="APSFSN">evnisrættarlig</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="materielretlig" msd="APSFSN" join="left">materielretlig</w>
+            <pc lemma=")" msd="KO">)</pc>
+            <w lemma="líkning" msd="SFSAar" join="right" lemmaRef="bd:525354">líkning</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="armeting" msd="SFSAar">armeting</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattseting" msd="SFSNAr">skattsetingin</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIMtnp" join="right" lemmaRef="bd:553579">broytast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="uppaftur" msd="DNd" lemmaRef="bd:587518">uppaftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" join="right" lemmaRef="bd:536643">viðgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ítøkiligur" msd="APSFSN" lemmaRef="bd:556214">ítøkilig</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="einstakur" msd="APSNSD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" join="right" lemmaRef="bd:536643">viðgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrning" msd="SFSNar" lemmaRef="bd:524921">Fyrning</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="álíkning" msd="SFPAar" lemmaRef="bd:526487">álíkningar</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøkuár" msd="SNSNAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lúka" msd="LSNSN" join="right" lemmaRef="bd:575878">lokið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="longd" msd="LSFSN" join="right" lemmaRef="bd:534643">longd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="105" msd="NOgnc">105</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skatta</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="longd" msd="LSFSN" lemmaRef="bd:534643">longd</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="30" msd="NOgnc">30</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">Ynskir</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" join="right" lemmaRef="bd:547448">skattgjaldarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattaálíkning" msd="SFSNAr" lemmaRef="bd:525838">skattaálíkningin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="broyta" msd="LSFSN" join="right" lemmaRef="bd:553579">broytt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøkuár" msd="SNSNAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lúka" msd="LSNSN" join="right" lemmaRef="bd:575878">lokið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="nýggjur" msd="APSFPA" lemmaRef="bd:563018">nýggjar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="grundgeva" msd="VIAtnp" lemmaRef="bd:576076">grundgeva</w>
+            <w lemma="broyting" msd="SFSAAr" join="right" lemmaRef="bd:524586">broytingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25a" msd="NOgnc">25a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar" join="right">skattafyrisiting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatta" msd="SNPNar" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskrav" msd="SNPNar">avgjaldskrøv</w>
+            <w lemma="fyrna" msd="VNMPP3" lemmaRef="bd:553330">fyrnast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="274" msd="NOgnc">274</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22.12.1908" msd="NOgnc">22.12.1908</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyrning" msd="SFSAar" lemmaRef="bd:524921">fyrning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="krav" msd="SNPDar" join="right" lemmaRef="bd:537766">krøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="1908" msd="NOgnc">1908</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="lóg" msd="SFSNAr" join="both" lemmaRef="bd:576938">lógin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">Lógin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrna" msd="SFSAar" lemmaRef="bd:553330">fyrn</w>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arfreist" msd="SNSAar">arfreist</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskrav" msd="SNPAar" join="right">avgjaldskrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">Afturat</w>
+            <w lemma="h" msd="PDFpSD">h</w>
+            <w lemma="esi" msd="PDFpSD">esi</w>
+            <w lemma="regla" msd="SFSDar" lemmaRef="bd:522235">reglu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrning" msd="SFSNar" lemmaRef="bd:524921">fyrning</w>
+            <w lemma="ar" msd="SFSNar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norskur" msd="APWFSD" lemmaRef="bd:559121">Norsku</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevna" msd="LWFPN" lemmaRef="bd:553339">Nevndu</w>
+            <w lemma="fyrningarfreist" msd="SFPNar" lemmaRef="bd:534040">fyrningarfreistir</w>
+            <w lemma="forða" msd="VNAPP3" lemmaRef="bd:552974">forða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvur" msd="APSNSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="skattaálíkn" msd="SFSAar">skattaálíkn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingina" msd="SFSAAr">ingina</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rættur" msd="APSNSA" lemmaRef="bd:564347">rætt</w>
+            <w lemma="framtíð" msd="APSNSA" lemmaRef="bd:532699">framtíðar</w>
+            <w lemma="skattaútrokningargrundarlag" msd="SNSAar" join="right">skattaútrokningargrundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="spurningur" msd="SMSNar" lemmaRef="bd:541521">spurningur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyrning" msd="SFSAar" lemmaRef="bd:524921">fyrning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="peningakrav" msd="SNSDAr" join="right">peningakravinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s" msd="TS">t.v.s</w>
+            <w lemma="innkrevjing" msd="SFSAAr" lemmaRef="bd:525119">innkrevjingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avgjald" msd="SNSDar" join="right" lemmaRef="bd:537438">avgjaldi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatta" msd="SNPNar" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskrav" msd="SNPNar">avgjaldskrøv</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="missa" msd="LSNPN" join="right" lemmaRef="bd:553983">mist</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="gjaldkoma" msd="SFSDar">gjaldkomu</w>
+            <w lemma="deg" msd="PPg2SA" join="right">deg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="viðurkenna" msd="LSNPN" lemmaRef="bd:553881">viðurkend</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="almennur" msd="APWNSD" join="right" lemmaRef="bd:561652">almenna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">niðanfyri</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="almennur" msd="APSNSA" lemmaRef="bd:561652">alment</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyrnaður" msd="LSNSN" join="right" lemmaRef="bd:580243">fyrnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="reisa" msd="LSNSN" lemmaRef="bd:553494">reist</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="skuldari" msd="SMSDAr" join="right" lemmaRef="bd:547535">skuldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="fyrnaður" msd="LSNSN" lemmaRef="bd:580243">fyrnað</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mótrokning" msd="SFSAar" join="right" lemmaRef="bd:525471">mótrokning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1908-lóg" msd="NOgnc">1908-lógin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjald" msd="SNPAar" join="right" lemmaRef="bd:537438">avgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almannarættarligum" msd="APSNSD">almannarættarligum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónsskattur" msd="SMSAar">persónsskatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PINpSD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felagsskattur" msd="SMSAar" join="right">felagsskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arva" msd="VIAtnp" lemmaRef="bd:552826">arva</w>
+            <w lemma="avgjald" msd="SNPAar" lemmaRef="bd:537438">avgjøld</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattakrav" msd="SNPAar">skattakrøv</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentutryggingarlóg" msd="SFSDAr" join="right">rentutryggingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">Fyrningarfreistin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="mundur" msd="SMSDar" join="right" lemmaRef="bd:578462">mundi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjaldkomin" msd="LSNSN" join="right" lemmaRef="bd:581587">gjaldkomið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="skattakrøvum" msd="SFPDar">skattakrøvum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="trupul" msd="APSNSN" lemmaRef="bd:562314">trupult</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattakrav" msd="SNPAar">skattakrøv</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="praksis" msd="SMSDar">praksis</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gjaldkomudagur" msd="SMSNar" join="right" lemmaRef="bd:568486">gjaldkomudagur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattakrav" msd="SNSNAr">skattakravið</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="verða" msd="LSNSN" lemmaRef="bd:576404">vorðið</w>
+            <w lemma="reisa" msd="LSNSN" lemmaRef="bd:553494">reist</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="líkning" msd="SFSAAr" lemmaRef="bd:525354">líkningina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="inntøkuár" msd="SNSAar" join="right" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="óvitandi" msd="Adegnc" lemmaRef="bd:564013">óvitandi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="krav" msd="SNSAAr" join="right" lemmaRef="bd:537766">kravið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNMAS3" lemmaRef="bd:576176">komst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gáloysin" msd="SFSDar" join="right" lemmaRef="bd:582056">gáloysni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="krevja" msd="LSMSN" lemmaRef="bd:554166">kravdur</w>
+            <w lemma="deils" msd="DNd">deils</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyribilsskattur" msd="SMSNar" join="right">fyribilsskattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="de" msd="F">de</w>
+            <w lemma="illur" msd="F" lemmaRef="bd:578455">ils</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="krevja" msd="LSMSN" lemmaRef="bd:554166">kravdur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyribilsskattur" msd="SMSNar" join="right">fyribilsskattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="gjaldkomu" msd="APWMSD">gjaldkomu</w>
+            <w lemma="dagur" msd="SMSDAr" lemmaRef="bd:568412">degnum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrning" msd="SFSNar" lemmaRef="bd:524921">Fyrning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónskattur" msd="SMSDar">persónskatti</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">Eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="persónsskattur" msd="SMSNar">persónsskattur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2013" msd="NOgnc">2013</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPAar" lemmaRef="bd:524957">gjaldingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="javnstórur" msd="APSNPD" lemmaRef="bd:578440">javnstórum</w>
+            <w lemma="gjald" msd="SNPDar" lemmaRef="bd:537638">gjøldum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" join="right" lemmaRef="bd:530649">mai</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="juni" msd="SMSAar" join="right" lemmaRef="bd:530650">juni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2014" msd="NOgnc" join="right">2014</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">Fyrningarfreistin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="1908" msd="NOgnc">1908</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="álíkna" msd="LSMSA" lemmaRef="bd:550982">álíknaðan</w>
+            <w lemma="persónsskattur" msd="SMSAar">persónsskatt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2013" msd="NOgnc" join="right">2013</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2014" msd="NOgnc" join="right">2014</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSDar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="krav" msd="SNSDAr" lemmaRef="bd:537766">kravinum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hvør" msd="PIMpPD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dagur" msd="SMPDAr" join="right" lemmaRef="bd:568412">døgunum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="1.000" msd="NOgnc">1.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpSA" lemmaRef="bd:587907">alt</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2014" msd="NOgnc" join="right">2014</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="aldur" msd="APSNSN" lemmaRef="bd:578703">alt</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPAar" lemmaRef="bd:524957">gjaldingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juni" msd="SMSDar" join="right" lemmaRef="bd:530650">juni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrning" msd="SFSNar" lemmaRef="bd:524921">Fyrning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felagsskattur" msd="SMSDar">felagsskatti</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="fyrning" msd="SFSDar" lemmaRef="bd:524921">fyrning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattakrøvum" msd="SFPDar">skattakrøvum</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skattskyldugur" msd="APSNPA" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="felø" msd="SNPAar">felø</w>
+            <w lemma="g" msd="SNPAar" join="right">g</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyrning" msd="SFSNar" join="right" lemmaRef="bd:524921">fyrning</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arfreist" msd="SFSNAr">arfreistin</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vanligur" msd="APWNSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="álíkningarárið" msd="SNSAAr">álíkningarárið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjald" msd="SFPAar" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingar" msd="SFPAar">ingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tríggir" msd="NCNPD" lemmaRef="bd:530549">trimum</w>
+            <w lemma="gjald" msd="SNPDar" join="right" lemmaRef="bd:537638">gjøldum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" join="right" lemmaRef="bd:565638">oktober</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkn" msd="SFSDar">álíkn</w>
+            <w lemma="ingar" msd="SFPDar" join="right">ingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPAar" lemmaRef="bd:524957">gjaldingar</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mánaður" msd="SMSDAr" lemmaRef="bd:566206">mánaðinum</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattarokning" msd="SFSNar">skattarokning</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="broyta" msd="LSFSA" lemmaRef="bd:553579">broytta</w>
+            <w lemma="álíkning" msd="SFSAar" lemmaRef="bd:526487">álíkning</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útsenda" msd="LSFSN" join="right" lemmaRef="bd:553764">útsend</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="31" msd="NOgnc">31</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">Fyrningarfreistin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="sýna" msd="VIMtnp" lemmaRef="bd:551216">sýnast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dømi" msd="SNPDar" join="right" lemmaRef="bd:572116">dømum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="inntøkuár" msd="SNSNar" lemmaRef="bd:515493">Inntøkuár</w>
+            <w lemma="skattaár" msd="SNSNar" lemmaRef="bd:585015">Skattaár</w>
+            <w lemma="gjaldkomudagur" msd="SMSNar" lemmaRef="bd:568486">Gjaldkomudagur</w>
+            <w lemma="fyrningarfreist" msd="APSNSN" lemmaRef="bd:534040">Fyrningarfreist</w>
+            <w lemma="1.1.12" msd="NOgnc">1.1.12</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="31.12.12" msd="NOgnc">31.12.12</w>
+            <w lemma="2013" msd="NOgnc">2013</w>
+            <w lemma="1.10" msd="NOgnc" join="right">1.10</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1.11" msd="NOgnc" join="both">1.11</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1.12" msd="NOgnc" join="left">1.12</w>
+            <w lemma="2013" msd="NOgnc">2013</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="10" msd="NOgnc" join="both">10</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="1.11" msd="NOgnc" join="both">1.11</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1.12" msd="NOgnc" join="left">1.12</w>
+            <w lemma="2018" msd="NOgnc">2018</w>
+            <w lemma="1.5.12" msd="NOgnc">1.5.12</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="30.04.13" msd="NOgnc">30.04.13</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="1.10" msd="NOgnc" join="right">1.10</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1.11" msd="NOgnc" join="both">1.11</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1.12" msd="NOgnc" join="left">1.12</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="10" msd="NOgnc" join="both">10</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="1.11" msd="NOgnc" join="both">1.11</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1.12" msd="NOgnc" join="left">1.12</w>
+            <w lemma="2019" msd="SgncaP">2019</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">Fyrningarfreistin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="suspenderað" msd="LSNSN" join="both">suspenderað</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="kravánari" msd="SMSNAr">kravánarin</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="util" msd="APSFSA" join="both">util</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="regnelig" msd="APSFSA">regnelig</w>
+            <w lemma="uvidenhed" msd="SFSAar" join="right">uvidenhed</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kunna" msd="VUAtnp" lemmaRef="bd:576395">kunnað</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIMtnp" lemmaRef="bd:576176">komast</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="kunnleiki" msd="SMSAar" lemmaRef="bd:513995">kunnleika</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvur" msd="APSNSA" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="krav" msd="SNSAAr" join="right" lemmaRef="bd:537766">kravið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvar" msd="CS" lemmaRef="bd:587309">hvar</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stadda" msd="LSMSN" join="right" lemmaRef="bd:523141">staddur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyrna" msd="APWFSN" lemmaRef="bd:553330">fyrn</w>
+            <w lemma="ingarfreistin" msd="SFSNAr">ingarfreistin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="umstøður" msd="SFPNar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="føra" msd="VNAAP3" lemmaRef="bd:553403">førdu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="suspensión" msd="SFSAar" join="right">suspensión</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" lemmaRef="bd:566929">staðar</w>
+            <w lemma="leingi" msd="DNC" join="right" lemmaRef="bd:564403">longur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tosa" msd="LSNSN" lemmaRef="bd:552200">tosað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="utilregnelig" msd="APSFSA" join="left">utilregnelig</w>
+            <w lemma="uvidenhed" msd="SFSAar" join="right">uvidenhed</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="roynveruligar" msd="APSFPA">roynveruligar</w>
+            <w lemma="villa" msd="SFPAar" lemmaRef="bd:524053">villur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="faktiskur" msd="APSFSA" join="left" lemmaRef="bd:558664">faktisk</w>
+            <w lemma="vildfarelse" msd="SFSAar" join="right">vildfarelse</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="umstøður" msd="SFPAar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vanligur" msd="APSNSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ansni" msd="SNSDar" lemmaRef="bd:573347">ansni</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="vita" msd="Adegnc" lemmaRef="bd:576383">vitandi</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="orð" msd="SNPDar" join="right" lemmaRef="bd:514234">orðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="støða" msd="SFPAar" join="right" lemmaRef="bd:523272">støður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kenna" msd="VNAPS3" join="right" lemmaRef="bd:518961">kennir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="kenna" msd="VIAtnp" lemmaRef="bd:518961">kenna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="faktir" msd="SNSAar" lemmaRef="bd:532404">faktum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="eftiransni" msd="SMSDar" lemmaRef="bd:573448">eftiransni</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verdur" msd="APSNSN" lemmaRef="bd:579410">vert</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nevna" msd="VIAtnp" join="right" lemmaRef="bd:553339">nevna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="strangur" msd="APSNPN" lemmaRef="bd:562811">strong</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftiransni" msd="SNSAar" lemmaRef="bd:573448">eftiransni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skatta" msd="SNSDAr" join="right" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="vald" msd="SNSDAr" join="right" lemmaRef="bd:537059">valdinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSMSA" lemmaRef="bd:557602">ávísan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="heinta" msd="VIAtnp" lemmaRef="bd:552491">heinta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="1908-lóg" msd="NOgnc">1908-lógini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="bróta" msd="LSFSN" lemmaRef="bd:575843">brotin</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="viðurkennur" msd="VNAPS3">viðurkennur</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="kravánari" msd="SMSNAr">kravánarin</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="rættarstig" msd="SNSAar" lemmaRef="bd:571034">rættarstig</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="skuld" msd="SMSDAr" lemmaRef="bd:535969">skuld</w>
+            <w lemma="ar" msd="SMSDAr" lemmaRef="bd:576757">aranum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="festa" msd="DNd" lemmaRef="bd:553842">fest</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="óneyðugur" msd="APSNSA" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="drál" msd="SNSAar" lemmaRef="bd:514694">drál</w>
+            <w lemma="royna" msd="VNAPS3" lemmaRef="bd:553345">roynir</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dómur" msd="SMSAar" lemmaRef="bd:542633">dóm</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="rættaravgerð" msd="SFSAar" join="right">rættaravgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bróta" msd="LSFSN" join="right" lemmaRef="bd:575843">brotin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="byrja" msd="VNAPS3" lemmaRef="bd:549807">byrjar</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="nýggjur" msd="APSFSN" lemmaRef="bd:563018">nýggj</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarfreist" msd="SFSNar" join="right" lemmaRef="bd:534040">fyrningarfreist</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðurkenning" msd="SFSNar" lemmaRef="bd:526429">Viðurkenning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDAr" lemmaRef="bd:535969">skuldini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="staðfesta" msd="VIMtnp" join="right" lemmaRef="bd:553837">staðfestast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útseta" msd="SFSAar" join="right" lemmaRef="bd:576333">útset</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="SFSAar" lemmaRef="bd:576756">an</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avdráttur" msd="SMSAar" lemmaRef="bd:567642">avdrátt</w>
+            <w lemma="aravtala" msd="SFSAar" join="right">aravtalu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="leiða" msd="VIMtnp" lemmaRef="bd:553641">leiðast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuldari" msd="SMSGAr" lemmaRef="bd:547535">skuldarans</w>
+            <w lemma="atburður" msd="SMSDar" lemmaRef="bd:566301">atburði</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="krav" msd="SNSDAr" join="right" lemmaRef="bd:537766">kravinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðurkenning" msd="SFSNAr" lemmaRef="bd:526429">Viðurkenningin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="klárur" msd="APSFSN" lemmaRef="bd:554907">klár</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="greiður" msd="APSFSN" join="right" lemmaRef="bd:563327">greið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="játta" msd="VIAtnp" join="right" lemmaRef="bd:552650">játta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ávísur" msd="APSFSD" lemmaRef="bd:557602">ávísari</w>
+            <w lemma="stødd" msd="SFSDar" lemmaRef="bd:536179">stødd</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættarstig" msd="SNPNar" join="right" lemmaRef="bd:571034">Rættarstig</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bróta" msd="VNAPP3" lemmaRef="bd:575843">bróta</w>
+            <w lemma="fyrningarfreist" msd="SFSAAr" lemmaRef="bd:534040">fyrningarfreistina</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="stevning" msd="SFSNar" join="right" lemmaRef="bd:526005">stevning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="úttøka" msd="SFSNar" join="right" lemmaRef="bd:524347">úttøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arrest" msd="SFSNar">arrest</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fráboðan" msd="SFSNar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trotabúgv" msd="SMSDar" join="right" lemmaRef="bd:570633">trotabúgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvangsakkord" msd="SNSNar">tvangsakkord</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skuldarsanering" msd="SFSNar">skuldarsanering</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skuldari" msd="SMSDAr" join="right" lemmaRef="bd:547535">skuldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">Fyrningarfreistin</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="fyriliggur" msd="VNAPS3">fyriliggur</w>
+            <w lemma="skuld" msd="SFSNar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arbræv" msd="SNSNar" join="right">arbræv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="rættargrundarlag" msd="SNSNar">rættargrundarlag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSNSN" lemmaRef="bd:576403">fingið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" join="right" lemmaRef="bd:566866">vega</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="harí" msd="DNd">harí</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="urkent" msd="VUAtnp">urkent</w>
+            <w lemma="skuld" msd="SFSAAr" join="right" lemmaRef="bd:535969">skuldina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verða" msd="LSFSN" lemmaRef="bd:576404">vorðin</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="staðfesta" msd="LSFSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PINpPN" lemmaRef="bd:555427">Slík</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="fyrna" msd="VNMPP3" lemmaRef="bd:553330">fyrnast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarregla" msd="SFSDAr">fyrningarregluni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norskur" msd="APWFSD" lemmaRef="bd:559121">Norsku</w>
+            <w lemma="lóg" msd="SFSDaP" join="right" lemmaRef="bd:576938">Lóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrning" msd="SFSNar" lemmaRef="bd:524921">Fyrning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentukrav" msd="SNSDar">rentukravi</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skuldarbræv" msd="SNSNar" lemmaRef="bd:538252">skuldarbræv</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSAar" join="right" lemmaRef="bd:537766">krav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="fyrna" msd="VIMtnp" lemmaRef="bd:553330">fyrnast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="regla" msd="SFSDAr" join="right" lemmaRef="bd:522235">regluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rentukrav" msd="SNSNAr">rentukravið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="krav" msd="SNSDar" lemmaRef="bd:537766">kravi</w>
+            <w lemma="fyrna" msd="VIMtnp" lemmaRef="bd:553330">fyrnast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarregla" msd="SFPDAr" join="right">fyrningarreglunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="32" msd="NOgnc">32</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1908-lóg" msd="NOgnc">1908-lógin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="norskur" msd="APWFSN" lemmaRef="bd:559121">Norska</w>
+            <w lemma="lóg" msd="SFSNaP" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarregla" msd="SFSNAr">fyrningarreglan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norskur" msd="APWFSD" lemmaRef="bd:559121">Norsku</w>
+            <w lemma="lóg" msd="SFSDaP" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="síða" msd="SFSAAr" lemmaRef="bd:523376">síðuna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrning" msd="SFSDAr" join="right" lemmaRef="bd:524921">fyrningar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="freist" msd="SFSDAr" lemmaRef="bd:533992">freistini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1908-lóg" msd="NOgnc" join="right">1908-lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="1908-lóg" msd="NOgnc">1908-lógin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="stórur" msd="ACSMSA" lemmaRef="bd:578418">størri</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gjaldskrav" msd="SNPAar" join="right">gjaldskrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norskur" msd="APWFSD" lemmaRef="bd:559121">Norsku</w>
+            <w lemma="lóg" msd="SFSDaP" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="ognarkrav" msd="SNPDar" join="right">ognarkrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skatta" msd="SNPDar" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskrav" msd="SNPDar">avgjaldskrøvum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyriliggur" msd="VNAPS3">fyriliggur</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="rættargrundarlag" msd="SNSNar">rættargrundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="krav" msd="SNPAar" join="right" lemmaRef="bd:537766">krav</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inum" msd="DNd" join="right">inum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="1908-lóg" msd="NOgnc">1908-lógin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="suspenderað" msd="LSFSN" join="right">suspenderað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">Fyrningarfreistin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="stovna" msd="LSNSN" lemmaRef="bd:551162">stovnað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skuldarbræv" msd="SNSNar" join="right" lemmaRef="bd:538252">skuldarbræv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setur</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarregla" msd="SFSAAr" join="right">fyrningarregluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSNSN" lemmaRef="bd:576403">fingið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" join="right" lemmaRef="bd:566866">vega</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skattakrav" msd="SNPNar">skattakrøv</w>
+            <w lemma="stovna" msd="LSNPN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="inntøkuár" msd="SNSNAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="enda" msd="VNAPS3" lemmaRef="bd:549452">endar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="avgjaldskrav" msd="SNPNar">avgjaldskrøv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="stovnur" msd="LSNPN" lemmaRef="bd:541581">stovn</w>
+            <w lemma="að" msd="DNd" join="right">að</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avgjaldsskylda" msd="SFSNAr">avgjaldsskyldan</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stórur" msd="ASWMSN" lemmaRef="bd:578418">Størsti</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrningarregla" msd="SFPDAr">fyrningarreglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1908" msd="NOgnc">1908</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="left" lemmaRef="bd:576938">lógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="norskur" msd="APWFSD" lemmaRef="bd:559121">Norsku</w>
+            <w lemma="lóg" msd="SFSDaP" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrning" msd="SFSGar" lemmaRef="bd:524921">fyrninga</w>
+            <w lemma="rfreistin" msd="SMSNAr">rfreistin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norskur" msd="APWFSD" lemmaRef="bd:559121">Norsku</w>
+            <w lemma="lóg" msd="SFSDaP" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="suspenderað" msd="LSFSN" join="both">suspenderað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="bróta" msd="LSFSN" lemmaRef="bd:575843">brotin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðurkenning" msd="SFSDar" lemmaRef="bd:526429">viðurkenning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fremjing" msd="SFSDar" lemmaRef="bd:524872">fremjing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættarstig" msd="SNPDar" join="right" lemmaRef="bd:571034">rættarstigum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="áminning" msd="SFSDar" lemmaRef="bd:526488">áminning</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="krav" msd="SNSDar" lemmaRef="bd:537766">krav</w>
+            <w lemma="án" msd="SMSDar" join="right" lemmaRef="bd:576775">án</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSDar" join="right" lemmaRef="bd:576757">aranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áminning" msd="SFSDAr" lemmaRef="bd:526488">áminningini</w>
+            <w lemma="framganga" msd="VNAPS3" join="right" lemmaRef="bd:575990">framgongur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fasthalda" msd="LSNSN" join="right" lemmaRef="bd:576160">fasthildið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrning" msd="SFSNar" lemmaRef="bd:524921">Fyrning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="revsiábyrgd" msd="SFSDar" lemmaRef="bd:535116">revsiábyrgd</w>
+            <w lemma="revsiábyrgd" msd="SFSNar" lemmaRef="bd:535116">Revsiábyrgd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldslóg" msd="SFPAar" join="right" lemmaRef="bd:533494">avgjaldslógir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="royna" msd="VNAPS3" lemmaRef="bd:553345">roynir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="almennur" msd="APWNSA" join="right" lemmaRef="bd:561652">almenna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrna" msd="VNMPS3" lemmaRef="bd:553330">fyrnast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="revsilóg" msd="SFSDAr" join="right" lemmaRef="bd:535115">revsilógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="93" msd="NOgnc" join="right">93</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fy" msd="SFSNAr">fy</w>
+            <w lemma="rningarfreistin" msd="SFSNAr">rningarfreistin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eingin" msd="PINpSD" lemmaRef="bd:587901">ongum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="i" msd="DNd">i</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgjald" msd="SNSAar" join="right" lemmaRef="bd:537438">avgjalds</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stuðulslóggáva" msd="SFSAAr" join="right">stuðulslóggávuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ógrundaður" msd="APSMSA" lemmaRef="bd:579560">ógrundaðan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="139" msd="NOgnc">139</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyrningarfreist" msd="SFSNAr" lemmaRef="bd:534040">fyrningarfreistin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eingin" msd="PINpPD" lemmaRef="bd:587901">ongum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ár" msd="SNPNar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="93" msd="NOgnc" join="right">93</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæruviðgerð" msd="SFSNar">Kæruviðgerð</w>
+            <w lemma="fyrisitingarligur" msd="APWFSN" lemmaRef="bd:556657">Fyrisitingarliga</w>
+            <w lemma="kæruviðgerð" msd="SFSNAr">kæruviðgerðin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="dómsvald" msd="SNSAAr" lemmaRef="bd:518059">dómsvaldið</w>
+            <w lemma="byggja" msd="VNAPS3" lemmaRef="bd:518965">byggir</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCMPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="instans" msd="SMPDar" join="right">instans</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tollur" msd="SMSDAr" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisitingarlóg" msd="SFSDAr">skattafyrisitingarlógini</w>
+            <w lemma="viðgera" msd="VNAPP3" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="kommunalur" msd="APWFPN" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skatta</w>
+            <w lemma="kæra" msd="SFSAar" join="right" lemmaRef="bd:521114">kæru</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="nevnd" msd="SFPNAr" lemmaRef="bd:534912">nevndirnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="kæra" msd="SFPAar" lemmaRef="bd:521114">kærur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="álíningina" msd="SFSAAr">álíningina</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="borgari" msd="SMPDar" lemmaRef="bd:513918">borgarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="øki" msd="SNSDar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="umfata" msd="VNAPP3" join="right" lemmaRef="bd:552333">umfata</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skattakærunevnd" msd="SFSNAr">Skattakærunevndin</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="úrskurður" msd="SMSAar" lemmaRef="bd:566328">úrskurð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="innkomin" msd="LWFPA" lemmaRef="bd:581660">innkomnu</w>
+            <w lemma="kæra" msd="SFPAAr" join="right" lemmaRef="bd:521114">kærurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="støðutakan" msd="SFSNAr" lemmaRef="bd:536185">støðutakanin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="grundgivin" msd="LSFSN" join="right">grundgivin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="úrskurður" msd="SMSNar" lemmaRef="bd:566328">Úrskurður</w>
+            <w lemma="skattakærunevnd" msd="SFSGAr" join="right">skattakærunevnd</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arinnar" msd="SFSGAr">arinnar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr">avgjaldskærunevndina</w>
+            <w lemma="innan" msd="CS" lemmaRef="bd:586855">innan</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPNar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" join="right" lemmaRef="bd:576051">farnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="kunnleiki" msd="SMSAar" lemmaRef="bd:513995">kunnleika</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="úrskurður" msd="SMSAar" lemmaRef="bd:566328">úrskurð</w>
+            <w lemma="skattakærunevnd" msd="SFSGAr" join="right">skattakærunevndarinnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tollur" msd="SMSDAr" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisitingarlóg" msd="SFSDAr">skattafyrisitingarlógini</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="úrskurður" msd="SMSAar" lemmaRef="bd:566328">úrskurð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kæra" msd="SFPAar" lemmaRef="bd:521114">kærur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="avgerð" msd="SFPAar" join="right" lemmaRef="bd:533493">avgerðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kommunalur" msd="APWFPN" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFPNAr">skattakærunevndirnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAr">skattaráðið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="taka" msd="VUAtnp" join="right" lemmaRef="bd:576131">tikið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="SMSNar" lemmaRef="bd:553390">Kærandi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="kæra" msd="SFSAAr" join="right" lemmaRef="bd:521114">kæruna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">Kæra</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattseting" msd="SFSAar">skattseting</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skjótur" msd="DNd" lemmaRef="bd:555737">skjót</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skatta" msd="SFSAAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr" join="right">avgjaldskærunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="kæra" msd="SMSNar" lemmaRef="bd:553390">kærandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættur" msd="APSFSD" lemmaRef="bd:564347">rættari</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="hev" msd="VNAAS3" join="right">hev</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="VUAtnp" lemmaRef="bd:576765">ur</w>
+            <w lemma="senda" msd="VUAtnp" lemmaRef="bd:553766">sent</w>
+            <w lemma="kæra" msd="SFSAar" lemmaRef="bd:521114">kæru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APWFSA" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSAAr" join="right">skattakærunevndina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="kæra" msd="SMSNar" lemmaRef="bd:553390">kærandi</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="fast" msd="DNd" lemmaRef="bd:579497">fast</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="slíkur" msd="PINpPN" lemmaRef="bd:555427">slík</w>
+            <w lemma="formligur" msd="APSNPN" lemmaRef="bd:556572">formlig</w>
+            <w lemma="mistak" msd="SNPNar" join="right" lemmaRef="bd:537870">mistøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ógildur" msd="VIAtnp" lemmaRef="bd:578743">ógilda</w>
+            <w lemma="skattseting" msd="SFSAAr" join="right">skattsetingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="33" msd="NOgnc">33</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">Kæra</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="senda" msd="LSFSN" join="right" lemmaRef="bd:553766">send</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPNar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="liðin" msd="LSFPN" lemmaRef="bd:562762">lidnar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNar" lemmaRef="bd:554957">kær</w>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="boð" msd="SNSAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">Kæra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAAP" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr">avgjaldskærunevndina</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="styðja" msd="VIAtnp">styðja</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SFPAar" lemmaRef="bd:534139">grundir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hjálagdur" msd="APSNPA" lemmaRef="bd:561239">hjáløgd</w>
+            <w lemma="próvskjal" msd="SNPAar" join="right" lemmaRef="bd:537962">próvskjøl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAar" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar" join="right">skattafyrisiting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="leita" msd="VNAPS3" lemmaRef="bd:552369">leitar</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ummæli" msd="SNPAar" lemmaRef="bd:573147">ummæli</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kæra" msd="SFSAAr" join="right" lemmaRef="bd:521114">kæruna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tørvur" msd="VNAPP3" lemmaRef="bd:531911">tørva</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="úrskurður" msd="SMSAar" lemmaRef="bd:566328">úrskurð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="kæra" msd="SMSNar" lemmaRef="bd:553390">kærandi</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umboðsmaður" msd="SMSNar" lemmaRef="bd:568273">umboðsmaður</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="áskoðan" msd="SFSAar" lemmaRef="bd:536740">áskoðan</w>
+            <w lemma="munnligur" msd="DNd" lemmaRef="bd:556604">munnliga</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nevnd" msd="SFSDAr" join="right" lemmaRef="bd:534912">nevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="boðan" msd="SFSAar" lemmaRef="bd:533602">boðan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="umboða" msd="LSNSN" lemmaRef="bd:552947">umboðað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fundur" msd="SMSDAr" join="right" lemmaRef="bd:565701">fundinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="umboða" msd="VIAtnp" join="right" lemmaRef="bd:552947">umboða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kærumál" msd="SNPAar" lemmaRef="bd:515793">kærumál</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="við" msd="SFSGar" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gera" msd="SFPGar" join="right" lemmaRef="bd:575738">gerðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="úrskurður" msd="SMSNar" lemmaRef="bd:566328">Úrskurður</w>
+            <w lemma="skatta" msd="SFSGAP" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsnevnd" msd="SFSGAr">avgjaldsnevndarinnar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skjóta" msd="VIMtnp" lemmaRef="bd:575851">skjótast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyr" msd="DNd">fyr</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rætt" msd="SFSAaP" lemmaRef="bd:535179">Rætt</w>
+            <w lemma="innan" msd="CS" lemmaRef="bd:586855">innan</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mánaður" msd="SMPNar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSMPN" join="right" lemmaRef="bd:576051">farnir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundregla" msd="SFSNar" lemmaRef="bd:586344">Grundregla</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lógarásettur" msd="APSFSA" lemmaRef="bd:561779">lógarásetta</w>
+            <w lemma="fyrisiting" msd="SFSAar" lemmaRef="bd:524919">fyrisiting</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="málsviðgerð" msd="SFSAar" lemmaRef="bd:534867">málsviðgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattafyrisiting" msd="SFSDAr">skattafyrisitingini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrisitingarrættur" msd="SMSDAr">fyrisitingarrættinum</w>
+            <w lemma="vanligur" msd="APWFPN" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="grundregla" msd="SFSNAr" lemmaRef="bd:586344">grundreglan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lóg" msd="SMPAar" lemmaRef="bd:576938">lógar</w>
+            <w lemma="áseta" msd="LSFSA" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="fyrisiting" msd="SFSAar" lemmaRef="bd:524919">fyrisiting</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="framur" msd="DNd" lemmaRef="bd:562846">framt</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="óskrivaður" msd="APSFPA" lemmaRef="bd:580898">óskrivaðar</w>
+            <w lemma="rættar-grund-regla" msd="SFPAar" join="right">rættargrundreglur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundregla" msd="SFSNAr" lemmaRef="bd:586344">Grundreglan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lógarásettur" msd="APSFSA" lemmaRef="bd:561779">lógarásetta</w>
+            <w lemma="fyrisiting" msd="SFSAar" lemmaRef="bd:524919">fyrisiting</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fyrisiting" msd="SFSDAr" join="right" lemmaRef="bd:524919">fyrisitingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="skattamyndugleiki" msd="SMPDAr" join="right">skattamyndugleikunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lóggáva" msd="SFSAAr" join="right" lemmaRef="bd:521405">lóggávuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="lógarfyriskipan" msd="SFSDar" join="right">lógarfyriskipan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="óskrivaður" msd="APWFPN" lemmaRef="bd:580898">óskrivaðu</w>
+            <w lemma="rættargrundreglu" msd="SFPNAr">rættargrundreglu</w>
+            <w lemma="rnar" msd="SFPNAr" join="right">rnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dómsvenja" msd="SFSDar" join="right">dómsvenju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="grundregla" msd="SFSNAr" lemmaRef="bd:586344">grundreglan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="valdsreingjan" msd="SMSAAr">valdsreingjan</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <w lemma="magt" msd="SFSNar" join="left">magt</w>
+            <w lemma="fordrejning" msd="SFSNar" join="right">fordrejning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="usaglige" msd="APSNPN">usaglige</w>
+            <w lemma="hensyn" msd="SNPNar" join="right">hensyn</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="vanligur" msd="APWMSN" lemmaRef="bd:556584">vanligi</w>
+            <w lemma="fyrisitingarligur" msd="APWMSN" lemmaRef="bd:556657">fyrisitingarligi</w>
+            <w lemma="líkskaparsetningur" msd="SMSNAr">líkskaparsetningurin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <w lemma="lighedsgundsætning" msd="SFSNar" join="both">lighedsgundsætning</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A.3" msd="TS" join="right">A.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">SJÁLVUPPGÁVA</w>
+            <w lemma="V.M" msd="TS" join="right">V.M</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Sjálvuppgávuskylda" msd="SFSNar">Sjálvuppgávuskylda</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognaruppgerð" msd="SFSAAr" lemmaRef="bd:534987">ognaruppgerðina</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="deyðsbúgv" msd="SNPNar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felagsskapur" msd="SMPNar" lemmaRef="bd:565933">felagsskapir</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatta</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="innt" msd="SFSAar">innt</w>
+            <w lemma="økuskattskylda" msd="SFSAar" join="right">økuskattskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="sjálvur" msd="APSNPN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skylda" msd="LSNPN" lemmaRef="bd:549429">Skylda</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SNSNAP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="serligur" msd="APSFSD" lemmaRef="bd:556727">serligari</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="sín" msd="PEF3SA" join="right" lemmaRef="bd:513755">sína</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="ávísur" msd="APSFPN" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="freist" msd="SFPNar" join="right" lemmaRef="bd:533992">freistir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tilskila" msd="LSFPN" lemmaRef="bd:550371">tilskilaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">vísast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kunngerð" msd="SFSAar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="89" msd="NOgnc">89</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="innlatingarfreist" msd="SFPAar">innlatingarfreistir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvur" msd="APSFSD" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="upp" msd="SFSDar" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="roknskaparskyldug" msd="APSNPA" join="right">roknskaparskyldug</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">At</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="oyðublað" msd="SNSAar" lemmaRef="bd:535647">oyðublað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="senda" msd="DNd" join="right" lemmaRef="bd:553766">sendandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="loysa" msd="VNAPS3" lemmaRef="bd:553510">loysir</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skylda" msd="SFSDar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="avleið" msd="SFPDar">avleið</w>
+            <w lemma="ingum" msd="SFPDar" join="right">ingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="34" msd="NOgnc">34</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">Skattskyldugur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="ár" msd="SFSAar" lemmaRef="bd:528738">ár</w>
+            <w lemma="suppgerð" msd="SFSAar">suppgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattavald" msd="SNSDAr" join="right" lemmaRef="bd:516757">skattavaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="101" msd="NOgnc" join="right">101</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" join="right" lemmaRef="bd:576051">farin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sannføra" msd="LSMSN" lemmaRef="bd:553414">sannførdur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="nýta" msd="LWFPN" lemmaRef="bd:553611">nýttu</w>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="árs-upp-gerða" msd="SFSDar">ársuppgerði</w>
+            <w lemma="ni" msd="SFSDar" join="right">ni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="rættur" msd="APSFPN" lemmaRef="bd:564347">rættar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullfíggjaður" msd="APSMPN" join="right" lemmaRef="bd:579716">fullfíggjaðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="139" msd="NOgnc">139</w>
+            <w lemma="A" msd="TS">A</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDAr" join="right" lemmaRef="bd:576965">ognini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ognaruppgerð" msd="SFSNAr" join="right" lemmaRef="bd:534987">ognaruppgerðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="110" msd="NOgnc">110</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="innlatin" msd="LSMSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="freist" msd="SFPDar" join="right" lemmaRef="bd:533992">freistum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="áleggja" msd="VNAPS3" lemmaRef="bd:576273">áleggur</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="undantøka" msd="SFPDar" join="right" lemmaRef="bd:523845">undantøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattavald" msd="SNSAAr" join="right" lemmaRef="bd:516757">skattavaldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">Tískil</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fullfíggja" msd="LSFSN" lemmaRef="bd:549745">fullfíggjað</w>
+            <w lemma="ognaruppgerð" msd="SFSNar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="barn" msd="SNPNar" join="right" lemmaRef="bd:518913">Børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="inntøkuár" msd="SNSGAr" lemmaRef="bd:515493">inntøkuársins</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fylla" msd="VUAtnp" lemmaRef="bd:553937">fylt</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="108" msd="NOgnc">108</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambúgvandi" msd="Adegnc" lemmaRef="bd:564071">Sambúgvandi</w>
+            <w lemma="hjúnafelagi" msd="SMPNar" lemmaRef="bd:569427">hjúnafelagar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="109" msd="NOgnc">109</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skatt</w>
+            <w lemma="alóg" msd="SFSDAr">alógini</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="kunnugur" msd="APSMSA" lemmaRef="bd:554334">kunnugan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="hjúnafelagi" msd="SMSDAr" join="right" lemmaRef="bd:569427">hjúnafelaganum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="líkningarvald" msd="SNSDAr" join="right" lemmaRef="bd:515968">líkningarvaldinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="biðja" msd="LSNSN" lemmaRef="bd:576202">biðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="útrokn" msd="SFSAAr" join="right">útrokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingina" msd="SFSAAr">ingina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="hjúnafelagi" msd="SMSDAr" join="right" lemmaRef="bd:569427">hjúnafelaganum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Innlatingarfreist" msd="SFPNar">Innlatingarfreistir</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="persónligur" msd="APSMPD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="skattgjaldari" msd="SMPDar" join="right" lemmaRef="bd:547448">skattgjaldarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="ar" msd="SMSAar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skylda" msd="SFSAar" join="right" lemmaRef="bd:522870">skyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" join="right" lemmaRef="bd:530649">mai</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" join="right" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felagsskapur" msd="SMPDar" lemmaRef="bd:565933">felagsskapum</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="smbr" msd="TS" join="right">smbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7-17" msd="NOgnc">7-17</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="innlatin" msd="LSMSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" join="right" lemmaRef="bd:530651">juli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="105" msd="NOgnc" join="right">105</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samráð" msd="SNSDar" lemmaRef="bd:571332">samráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løntakari" msd="SMPNar" lemmaRef="bd:546478">løntakarar</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="roknskaparskylda" msd="SFSAar" join="right" lemmaRef="bd:522320">roknskaparskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="freist" msd="SFSAAr" lemmaRef="bd:533992">freistina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="longd" msd="LSFSA" join="right" lemmaRef="bd:534643">longda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="105" msd="NOgnc" join="right">105</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimila" msd="LSNSN" join="right" lemmaRef="bd:550372">heimilað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="grund" msd="SFPNar" lemmaRef="bd:534139">grundir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" join="right" lemmaRef="bd:513682">tess</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leingja" msd="VIAtnp" lemmaRef="bd:521185">leingja</w>
+            <w lemma="freist" msd="SFSAAr" join="right" lemmaRef="bd:533992">freistina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr">landsstýrismanninum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skatta</w>
+            <w lemma="mál" msd="SNPDar" join="right" lemmaRef="bd:516179">málum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="freist" msd="SFSNar" lemmaRef="bd:533992">freist</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leingjast" msd="VIMtnp">leingjast</w>
+            <w lemma="útum" msd="DGd" lemmaRef="bd:587591">útum</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="august" msd="SMSAar" lemmaRef="bd:530652">august</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr" join="right">álíkningarárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="freist" msd="SMSNAr" lemmaRef="bd:533992">Freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="pr" msd="TS" join="right">pr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="31.desember" msd="NOgnc" join="right">31.desember</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="síðari" msd="ASWMSA" lemmaRef="bd:586807">síðsta</w>
+            <w lemma="innlatingardag" msd="SMSAar">innlatingardag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="tak" msd="TS" lemmaRef="bd:537358">TAKS</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="postur" msd="SMSAAr" join="right" lemmaRef="bd:540870">postin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="fullfíggja" msd="LSFSN" lemmaRef="bd:549745">fullfíggjað</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="102" msd="NOgnc">102</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="gjald" msd="SMSDAr" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSDAr" join="right" lemmaRef="bd:576757">aranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="góður" msd="ASWFSD" lemmaRef="bd:535951">bestu</w>
+            <w lemma="sannføring" msd="SFSDar" join="right">sannføring</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tað" msd="PPN3PA" lemmaRef="bd:513682">tey</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3PA" lemmaRef="bd:513682">tey</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="missa" msd="VUAtnp" lemmaRef="bd:553983">mist</w>
+            <w lemma="fíggjarræði" msd="SNSAar" join="right">fíggjarræði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skriva" msd="VNAPS3" lemmaRef="bd:552779">skrivar</w>
+            <w lemma="verji" msd="SMSNar" lemmaRef="bd:513908">verji</w>
+            <w lemma="undir" msd="DNd" join="right" lemmaRef="bd:586849">undir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriv" msd="VNAPS3" lemmaRef="bd:516857">Skriv</w>
+            <w lemma="ar" msd="VNAPS3" lemmaRef="bd:576757">ar</w>
+            <w lemma="fulltrúi" msd="SMSNar" lemmaRef="bd:545469">fulltrúi</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="sjálvuppgáv" msd="SFSAar" join="right">sjálvuppgáv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="una" msd="DNd">una</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" join="right" lemmaRef="bd:547448">skattgjaldaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="fulltrú" msd="SMSDar" join="right" lemmaRef="bd:534020">fulltrú</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ábyrgd" msd="SFSAAr" join="right" lemmaRef="bd:533367">ábyrgdina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">Upplýsingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="bókhald" msd="SNSAar" join="right" lemmaRef="bd:583114">bókhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SFPNar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felagsskapur" msd="SMPNar" join="right" lemmaRef="bd:565933">felagsskapir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stovnur" msd="SMPNar" lemmaRef="bd:541581">stovnar</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="103" msd="NOgnc">103</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="rakstrarroknskapur" msd="SMSAar" lemmaRef="bd:565906">rakstrarroknskap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarstøða" msd="SFSAar" lemmaRef="bd:527205">fíggjarstøðu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endi" msd="SMSDar" lemmaRef="bd:513771">enda</w>
+            <w lemma="rakstrarár" msd="SNSGAr" lemmaRef="bd:516442">rakstrarársins</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="35" msd="NOgnc">35</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="nakar" msd="PINpSN" lemmaRef="bd:587899">Nakað</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiðsgongd" msd="SFSAar" lemmaRef="bd:533471">arbeiðsgongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samanseta" msd="LSFSN" lemmaRef="bd:576350">samansett</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tveir" msd="NCNPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="oyðublað" msd="SNPDar" lemmaRef="bd:535647">oyðubløðum</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="eita" msd="VNAPS3" lemmaRef="bd:576387">eitur</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppgáva" msd="SFSNar" lemmaRef="bd:523876">uppgáva</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hin" msd="PDNpSN" lemmaRef="bd:513757">hitt</w>
+            <w lemma="ognaruppgerð" msd="SFSNar" join="right" lemmaRef="bd:534987">ognaruppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="báðir" msd="PINpPN" lemmaRef="bd:513751">Bæði</w>
+            <w lemma="oyðublað" msd="SNPNAr" lemmaRef="bd:535647">oyðubløðini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hon" msd="PPN3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="undan" msd="DNd" lemmaRef="bd:586843">undan</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFPDar" join="right" lemmaRef="bd:523802">tøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="skriva" msd="VIMtnp" lemmaRef="bd:552779">skrivast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="senda" msd="VIMtnp" lemmaRef="bd:553766">sendast</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="annar" msd="PINpSN" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="ognaruppgerð" msd="SFSNAr" join="right" lemmaRef="bd:534987">ognaruppgerðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="innsendur" msd="LSFSN" join="right" lemmaRef="bd:579043">innsent</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="sjálvupp" msd="APSFSN">sjálvupp</w>
+            <w lemma="gáva" msd="SFSNar" lemmaRef="bd:520375">gáva</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innsendur" msd="LSFSN" join="right" lemmaRef="bd:579043">innsend</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSFSN" join="right" lemmaRef="bd:561729">mett</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SNSNAr" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAr">skattaráðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimila" msd="LSNSN" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fyriseta" msd="VIAtnp">fyriseta</w>
+            <w lemma="neyvur" msd="ACSFPA" lemmaRef="bd:555248">neyvari</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="met" msd="SFPAar" join="right" lemmaRef="bd:576950">met</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingar" msd="SMPAar" join="right">ingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="innaftur" msd="DNd" lemmaRef="bd:587753">innaftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="løntakari" msd="SMPAar" lemmaRef="bd:546478">løntakarar</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" join="right" lemmaRef="bd:530649">mai</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="ar" msd="SFSAar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skylda" msd="SFSAar" join="right" lemmaRef="bd:522870">skyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seinur" msd="ASWFSN" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="rættstundis" msd="DNd" lemmaRef="bd:587470">rættstundis</w>
+            <w lemma="innlatingarfreist" msd="SFSNar">innlatingarfreist</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkn" msd="SFSDar">álíkn</w>
+            <w lemma="ing" msd="SFSDar" join="right">ing</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arár" msd="SNSDAr" join="right">arárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="býta" msd="LSFSN" lemmaRef="bd:553607">býtt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ymiskur" msd="APSMPA" lemmaRef="bd:558120">ymiskar</w>
+            <w lemma="inntøka" msd="SMPAar" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsluteigur" msd="SMPAar" join="right">útreiðsluteigar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="teigur" msd="SMPNar" lemmaRef="bd:541775">teigar</w>
+            <w lemma="fylla" msd="VIMtnp" lemmaRef="bd:553937">fyllast</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="serstakur" msd="APSFSN" lemmaRef="bd:561161">serstøk</w>
+            <w lemma="inntøkuupp" msd="SFSNar">inntøkuupp</w>
+            <w lemma="gera" msd="SFSNar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðløgd" msd="LSFSN">viðløgd</w>
+            <w lemma="sjálvupp" msd="SFSDAr">sjálvupp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gáva" msd="SFSDAr" join="right" lemmaRef="bd:520375">gávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">Tey</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSNPN" lemmaRef="bd:561729">mett</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ársuppgerð" msd="SFSNAr" lemmaRef="bd:536733">ársuppgerðin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" join="right" lemmaRef="bd:565638">oktober</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="skattaborg" msd="SMPNar" join="right">skattaborg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arar" msd="SMPNar">arar</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ársuppgerð" msd="SFSAar" lemmaRef="bd:536733">ársuppgerð</w>
+            <w lemma="senda" msd="DNd" join="right" lemmaRef="bd:553766">sendandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="endaligur" msd="APWMSN" lemmaRef="bd:555875">endaligi</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="fyribilsskattur" msd="SMSNAr" join="right">fyribilsskatturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verð</w>
+            <w lemma="ur" msd="LSMSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="mótrokna" msd="LSMSN" lemmaRef="bd:550962">mótroknaður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="77" msd="NOgnc" join="right">77</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="avlopsskattur" msd="SMSNar" join="both">avlopsskattur</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="79" msd="NOgnc" join="right">79</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="avlopsskattur" msd="SMSNAr">avlopsskatturin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endurgjald" msd="SNSDar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="afturatløgdum" msd="LSMSN">afturatløgdum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="79" msd="NOgnc" join="right">79</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nógv" msd="DNC" join="right" lemmaRef="bd:586968">meira</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="peningur" msd="SMSAAr" lemmaRef="bd:540811">peningin</w>
+            <w lemma="afturgjalda" msd="LSMSA" join="right" lemmaRef="bd:582468">afturgoldnan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="79" msd="NOgnc" join="right">79</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avlopsskattur" msd="SMSNar">avlopsskattur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="afturgjalda" msd="LSMSN" lemmaRef="bd:582468">afturgoldin</w>
+            <w lemma="skattskyldugur" msd="DNd" join="right" lemmaRef="bd:554319">skattskylduga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="79" msd="NOgnc" join="right">79</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="svara" msd="DNd" lemmaRef="bd:551385">svarandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avlopsskattur" msd="SMSDAr" join="right">avlopsskattinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="avlopsskattur" msd="SMSDar" join="right">avlopsskatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="inngoldnum" msd="LSMSD">inngoldnum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="76" msd="NOgnc" join="right">76</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">lat</w>
+            <w lemma="ið" msd="DNd" join="right" lemmaRef="bd:513697">ið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="afturgjalding" msd="SFSNar" lemmaRef="bd:524404">Afturgjalding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avlopsskattur" msd="SMSDar">avlopsskatti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endurgjald" msd="SNSDar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="79" msd="NOgnc" join="right">79</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr" join="right">álíkningarárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="afturgjalding" msd="SFSNAr" lemmaRef="bd:524404">afturgjaldingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="aftan" msd="DNd" lemmaRef="bd:586859">aftan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" join="right" lemmaRef="bd:565638">oktober</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">renta</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="byrja" msd="LSMSA" lemmaRef="bd:549807">byrjaðan</w>
+            <w lemma="mánaður" msd="SMSAar" lemmaRef="bd:566206">mánað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="0,7" msd="NOgnc">0,7</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="afturgjalding" msd="SFSNar" lemmaRef="bd:524404">afturgjalding</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="m" msd="APSFSN">m</w>
+            <w lemma="øguligur" msd="APSFSN" lemmaRef="bd:557121">øgulig</w>
+            <w lemma="eftirstøða" msd="SFSNar" lemmaRef="bd:519708">eftirstøða</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SFSDar" lemmaRef="bd:540818">persón</w>
+            <w lemma="lig" msd="APSFSN" join="right">lig</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilskriva" msd="LSFPD" lemmaRef="bd:552775">tilskrivaðum</w>
+            <w lemma="renta" msd="SFPDar" lemmaRef="bd:522267">rentum</w>
+            <w lemma="mótrokna" msd="LSFSN" join="right" lemmaRef="bd:550962">mótroknað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="gjalda" msd="LSFPN" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="heilur" msd="APSFPD" lemmaRef="bd:554630">heilum</w>
+            <w lemma="króna" msd="SFPDar" lemmaRef="bd:521043">krónum</w>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="79" msd="NOgnc" join="right">79</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Innlatingarfreist" msd="SFPNar">Innlatingarfreistir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="105" msd="NOgnc" join="right">105</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samráð" msd="SNSDar" lemmaRef="bd:571332">samráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tollur" msd="SNSAAP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSAAP">skattaráðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunnur" msd="SFSDar" lemmaRef="bd:561661">kunn</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="freist" msd="SFPAar" lemmaRef="bd:533992">freistir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="galda" msd="VIAtnp" lemmaRef="bd:576418">galda</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="persónligur" msd="APSMPD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="gjalda" msd="SMPDar" join="right" lemmaRef="bd:576419">gjaldarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rokn" msd="SFSAar">rokn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skaparskyldu" msd="SFSAar" join="right">skaparskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="89" msd="NOgnc">89</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="innlatingarfreist" msd="SFPAar">innlatingarfreistir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rokn" msd="SFSAar">rokn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skaparskyldug" msd="APSFPA">skaparskyldug</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seinur" msd="ASWFSN" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="freist" msd="SFSNar" lemmaRef="bd:533992">freist</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr" join="right">álíkningarárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seinur" msd="ASWFSN" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="freist" msd="SFSNar" lemmaRef="bd:533992">freist</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" join="right" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felagsskapur" msd="SMPDar" lemmaRef="bd:565933">felagsskapum</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="SMSAar">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7-17" msd="NOgnc">7-17</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr" join="right">álíkningarárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="freist" msd="SMPNAr" lemmaRef="bd:533992">Freistirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§§" msd="SMPDAr">§§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="ogn" msd="SFPAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aruppgerð" msd="SFPAar">aruppgerðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="inntøkuár" msd="SNSAar" join="right" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="heimila" msd="LSNSN" join="right" lemmaRef="bd:550372">heimilað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="grund" msd="SFPNar" lemmaRef="bd:534139">grundir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" join="right" lemmaRef="bd:513682">tess</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="dey" msd="SMSNar">dey</w>
+            <w lemma="ði" msd="SMSNar">ði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjúka" msd="SFSNar" join="right" lemmaRef="bd:522702">sjúka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leingja" msd="VIAtnp" lemmaRef="bd:521185">leingja</w>
+            <w lemma="freist" msd="SFPAAr" lemmaRef="bd:533992">freistirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="NCMSA" lemmaRef="bd:530546">ein</w>
+            <w lemma="mánaður" msd="SMSAar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="senn" msd="DNd" join="right" lemmaRef="bd:587690">senn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="36" msd="NOgnc">36</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="august" msd="SMSAar" lemmaRef="bd:530652">august</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr" join="right">álíkningarárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">treytin</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="longd" msd="LSFSN" join="right" lemmaRef="bd:534643">longd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skrivligur" msd="APSFSN" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="umsókn" msd="SFSNar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sjálvuppgáva" msd="SFPNar" join="right" lemmaRef="bd:522676">sjálvuppgávur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokn" msd="SFSNar">rokn</w>
+            <w lemma="skapir" msd="VNAPS3">skapir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="arupp" msd="SFPNar" join="right">arupp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gerði" msd="SFPNar" lemmaRef="bd:572293">gerðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gamal" msd="ACSNPA" lemmaRef="bd:562213">eldri</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="innkomin" msd="LSNPN" lemmaRef="bd:581660">innkomin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="rættstundis" msd="DNd" lemmaRef="bd:587470">rættstundis</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="síðari" msd="ASWMSA" lemmaRef="bd:586807">síðsta</w>
+            <w lemma="innlat" msd="SMSAar">innlat</w>
+            <w lemma="ingardag" msd="SMSAar">ingardag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="tak" msd="TS" lemmaRef="bd:537358">TAKS</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="postur" msd="SMSAAr" join="right" lemmaRef="bd:540870">postin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognaruppgerð" msd="SFSDar" join="right" lemmaRef="bd:534987">ognaruppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="fullfíggja" msd="LSFSN" lemmaRef="bd:549745">fullfíggjað</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sjálvur" msd="APSFSN" join="right" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="uppgavan" msd="SFSNAr">uppgavan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sekt" msd="SFSNar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="áleggja" msd="LSFSN" join="right" lemmaRef="bd:576273">áløgd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" join="right" lemmaRef="bd:587778">seint</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samanlagdur" msd="LWMSN" lemmaRef="bd:561209">samanlagdi</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="hækka" msd="LSMSN" lemmaRef="bd:549974">hækkaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verð</w>
+            <w lemma="ur" msd="LSNSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" join="right" lemmaRef="bd:587778">seint</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samanlagdur" msd="LWMSN" lemmaRef="bd:561209">samanlagdi</w>
+            <w lemma="inntøkuskattur" msd="SMSNAr" lemmaRef="bd:531109">inntøkuskatturin</w>
+            <w lemma="hækka" msd="LSMSN" lemmaRef="bd:549974">hækkaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="104" msd="NOgnc" join="right">104</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skatta</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hækking" msd="SFSNAr" lemmaRef="bd:525081">Hækkingin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1.000" msd="NOgnc">1.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="5.000" msd="NOgnc">5.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Dagsekt" msd="SFSNar">Dagsekt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skattgjaldari" msd="SMSNar" join="right" lemmaRef="bd:547448">skattgjaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="frammanfyri" msd="DNd" lemmaRef="bd:587248">frammanfyri</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="rakstrarroknskapur" msd="SMSAar" lemmaRef="bd:565906">rakstrarroknskap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarstøða" msd="SFSAar" join="right" lemmaRef="bd:527205">fíggjarstøðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sjálvupp" msd="APSFSN">sjálvupp</w>
+            <w lemma="gáva" msd="SFSNar" lemmaRef="bd:520375">gáva</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="ógildur" msd="APSFSN" join="right" lemmaRef="bd:578743">ógild</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verð</w>
+            <w lemma="ur" msd="LSMSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattseting" msd="SFSDar">skattseting</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættur" msd="SMSDar" lemmaRef="bd:566096">rætti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kæra" msd="SFSAar" join="right" lemmaRef="bd:521114">kæru</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">Líkningarvaldið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="heimur" msd="SMSAar" join="right" lemmaRef="bd:539705">heim</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ild" msd="SFSAar">ild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="freist" msd="SFSAar" join="right" lemmaRef="bd:533992">freist</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">roknskapurin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="innsendur" msd="LSFSN" lemmaRef="bd:579043">innsend</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagsekt" msd="SFSAar">dagsekt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="tilfar" msd="SNSNAr" lemmaRef="bd:518744">tilfarið</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">Sektin</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landskassi" msd="SMSAAr" join="right" lemmaRef="bd:569465">landskassan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSFSN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stjórna" msd="SMPAar" join="right" lemmaRef="bd:551061">stjórnar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nevndarlimur" msd="SMPAar" join="right" lemmaRef="bd:565713">nevndarlimir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A.4" msd="TS" join="right">A.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="metan" msd="SFSNar" lemmaRef="bd:534798">METAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="INNTØKUGRUNDARLAGNUM" msd="SFPDAr">INNTØKUGRUNDARLAGNUM</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ófullfíggjaður" msd="APSFSN" lemmaRef="bd:579719">ófullfíggjað</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innlatin" msd="LSFSN" join="right" lemmaRef="bd:582271">innlatin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="veruligur" msd="APWFSD" lemmaRef="bd:557176">veruligu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjørligur" msd="APSNSN" join="right" lemmaRef="bd:556767">gjørligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="inntøkuteigur" msd="SMSNar">inntøkuteigur</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="A-inntøka" msd="SFSNar" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">Upplýsingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lønarskrá" msd="SFSDAr">lønarskránni</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSFPN" lemmaRef="bd:518970">lagdar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SFSAar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="meting" msd="SFSDAr" join="right" lemmaRef="bd:525414">metingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b-inntøka" msd="SNSNar" join="right" lemmaRef="bd:518976">B-inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="summur" msd="PINpPD" lemmaRef="bd:587903">summum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lønarskrá" msd="SFSNAr">lønarskráin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpSA" lemmaRef="bd:587907">alt</w>
+            <w lemma="inntøkuskeið" msd="SNSAAr" join="right">inntøkuskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="lønandi" msd="Adegnc">lønandi</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fríur" msd="APSFSA" lemmaRef="bd:563109">fría</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hinvegin" msd="DNd" join="right" lemmaRef="bd:587306">hinvegin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="orsøk" msd="SFSNar">orsøk</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="B" msd="SFSAar">B</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSAar" join="left" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="írest" msd="ASWNSA">írest</w>
+            <w lemma="anda" msd="APWNSA" lemmaRef="bd:549434">andi</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">Annars</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="B-inntøka" msd="SFSNar" lemmaRef="bd:518976">B-inntøka</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tøkur" msd="APSFPD" lemmaRef="bd:555502">tøkum</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upplýsa" msd="SFPDar" join="right" lemmaRef="bd:553529">upplýs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingum" msd="SFPDar">ingum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="B" msd="SFSAar">B</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSAar" join="left" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gamal" msd="ACSNPA" lemmaRef="bd:562213">eldri</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="fyribils" msd="DNd" lemmaRef="bd:587262">fyribils</w>
+            <w lemma="skattaskrá" msd="SFSDAr" join="right">skattaskránni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">Dentur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="37" msd="NOgnc">37</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="samlaður" msd="APSFSA" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="B" msd="SFSAar">B</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSAar" join="both" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samla" msd="LSFSN" lemmaRef="bd:550483">samlað</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarligur" msd="APWNPD" lemmaRef="bd:556661">fíggjarligu</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heild" msd="SFSDar" join="right" lemmaRef="bd:534200">heild</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMPNar" join="right" lemmaRef="bd:567649">Frádráttir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">Frádráttir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="veita" msd="LSMPN" join="right" lemmaRef="bd:553565">veittir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vita" msd="Adegnc" lemmaRef="bd:576383">vitandi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skjalprógv" msd="SNSAar">skjalprógv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDFpPA" join="right" lemmaRef="bd:587854">hesar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="efti" msd="DGd">efti</w>
+            <w lemma="rlønarskipanir" msd="SFPAar" join="right">rlønarskipanir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsmarknaðareftirlønargrunnur" msd="SMSAAr">arbeiðsmarknaðareftirlønargrunnin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsloysistrygging" msd="SFSAAr" join="right">arbeiðsloysistryggingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuligur" msd="APSMSD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skriving" msd="SFPAar" join="right" lemmaRef="bd:525872">skrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hallur" msd="SNSNar" lemmaRef="bd:538594">Hall</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattauppgerð" msd="SFSDAr">skattauppgerðini</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="meting" msd="SFSAAr" lemmaRef="bd:525414">metingina</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hall" msd="SNSNar" join="left" lemmaRef="bd:538004">hall</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="framflyta" msd="VIAtnp" join="right">framflyta</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="renta" msd="SFPNar" join="right" lemmaRef="bd:522267">Rentur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="privatur" msd="APSFPA" lemmaRef="bd:560948">privatar</w>
+            <w lemma="renta" msd="SFPAar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="líkning" msd="SFPAar" lemmaRef="bd:525354">líkningar</w>
+            <w lemma="vald" msd="SNSNAr" lemmaRef="bd:537059">valdið</w>
+            <w lemma="vita" msd="VNAPS3" lemmaRef="bd:576383">veit</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDFpPA" join="right" lemmaRef="bd:587854">hesar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">Mett</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCNPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="innsendur" msd="LWFSN" lemmaRef="bd:579043">innsenda</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullfíggja" msd="LSFSN" lemmaRef="bd:549745">fullfíggjað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="ognaruppgerð" msd="SFSNar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innsendur" msd="LSFSN" join="right" lemmaRef="bd:579043">innsend</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="fullfíggja" msd="LSFSN" lemmaRef="bd:549745">fullfíggjað</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">Øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="bókhaldsskylda" msd="SFSAar" lemmaRef="bd:527090">bókhaldsskyldu</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bókhaldskyldulóg" msd="SFSDAr">bókhaldskyldulógini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="103" msd="NOgnc" join="right">103</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="minstukrav" msd="SNPAar" join="right">minstukrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1993" msd="NOgnc">1993</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="áseta" msd="VUAtnp" lemmaRef="bd:576366">ásett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="galda" msd="VIAtnp" lemmaRef="bd:576418">galda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rokn" msd="SMSAar" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skap" msd="SMSAar" join="right" lemmaRef="bd:536850">skap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="rokn" msd="APWNSA">rokn</w>
+            <w lemma="skaparliga" msd="APWNSA">skaparliga</w>
+            <w lemma="grund" msd="SNSAAr" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arlag" msd="SNSAAr" join="right">arlagið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="fyriskipan" msd="SFPNAr" lemmaRef="bd:534037">fyriskipanirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="halda" msd="LSFPN" join="right" lemmaRef="bd:576164">hildnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" join="right" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="103" msd="NOgnc" join="right">103</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ófullfíggjaður" msd="LSFSN" join="right" lemmaRef="bd:579719">ófullfíggjað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="104" msd="NOgnc" join="right">104</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" join="right" lemmaRef="bd:576191">latnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">Snýr</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="nágreining" msd="SFPAar" lemmaRef="bd:525515">nágreiningar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSFPN" lemmaRef="bd:552610">mettar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="munandi" msd="Adegnc" lemmaRef="bd:563842">munandi</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSAar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="álíkning" msd="SFSDAr" join="right" lemmaRef="bd:526487">álíkningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="meting" msd="SFSAar" lemmaRef="bd:525414">meting</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arregla" msd="SFPAAr" join="right">arreglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="lýsing" msd="SFPNAr" lemmaRef="bd:525379">lýsingarnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="náa" msd="APWFPN" lemmaRef="bd:576385">ná</w>
+            <w lemma="greining" msd="SFPNAr" lemmaRef="bd:524977">greiningarnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSDar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="beinanvegin" msd="DNd" join="right" lemmaRef="bd:587885">beinanvegin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ognaruppgerð" msd="SFSNAr" join="right" lemmaRef="bd:534987">ognaruppgerðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="110" msd="NOgnc" join="right">110</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvuppgáv" msd="SFSNAr">sjálvuppgáv</w>
+            <w lemma="an" msd="SFSNAr" lemmaRef="bd:576756">an</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="innsendur" msd="LSFSN" join="right" lemmaRef="bd:579043">innsend</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hett" msd="PDNpSN">hett</w>
+            <w lemma="ar" msd="PINpSN" lemmaRef="bd:576757">ar</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="einki" msd="SNSGar" join="right" lemmaRef="bd:573456">einkis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ófullfíggjaður" msd="LSFSN" lemmaRef="bd:579719">ófullfíggjað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="avleiðing" msd="SFSDar" join="right" lemmaRef="bd:524472">avleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="104" msd="NOgnc" join="right">104</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="ófullfíggjaður" msd="LSFSN" join="right" lemmaRef="bd:579719">ófullfíggjað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verð</w>
+            <w lemma="a" msd="VIAtnp">a</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="104" msd="NOgnc" join="right">104</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="framman" msd="DNd" lemmaRef="bd:587245">framman</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nevna" msd="LSNSA" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="brot" msd="SNPNar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kunngerð" msd="SFSAAr" lemmaRef="bd:534538">kunngerðina</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="minstukrav" msd="SNPAar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskapur" msd="SMSAAr" join="right" lemmaRef="bd:565908">roknskapin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="góður" msd="APSNSN" lemmaRef="bd:535951">gott</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sjálvur" msd="APSFSA" join="right" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="uppgáva" msd="SFSAAr" lemmaRef="bd:523876">uppgávuna</w>
+            <w lemma="ófullfíggjaður" msd="APSFSA" join="right" lemmaRef="bd:579719">ófullfíggjaða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="formligur" msd="APSFPN" lemmaRef="bd:556572">formligar</w>
+            <w lemma="villa" msd="SFPNar" lemmaRef="bd:524053">villur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="góður" msd="APSNSN" lemmaRef="bd:535951">gott</w>
+            <w lemma="grundarlag" msd="SNSNar" join="right" lemmaRef="bd:535530">grundarlag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Metast" msd="VIMtnp">Metast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" join="right" lemmaRef="bd:554888">bert</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vita" msd="Adegnc" lemmaRef="bd:576383">vitandi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sanna" msd="VIAtnp" join="right" lemmaRef="bd:551018">sanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tal" msd="SNPNAr" join="right" lemmaRef="bd:537360">tølini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNAPP3" lemmaRef="bd:576197">standa</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skeivur" msd="APSNPN" join="right" lemmaRef="bd:555130">skeiv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">Tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">roknskapurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="38" msd="NOgnc">38</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vik" msd="SNSGar" join="right" lemmaRef="bd:577094">viks</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="minstukrav" msd="SNPAar" join="right">minstukrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sjálvur" msd="APSFSN" join="right" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="uppgáva" msd="SFSNAr" lemmaRef="bd:523876">uppgávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vánaligur" msd="DNd" lemmaRef="bd:555963">vánaligt</w>
+            <w lemma="skriva" msd="LSFSN" join="right" lemmaRef="bd:552779">skrivað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heim" msd="VNAPS3" lemmaRef="bd:515270">heim</w>
+            <w lemma="ilar" msd="VNAPS3">ilar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="líkningarvald" msd="SNSDAr" lemmaRef="bd:515968">líkningarvaldinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="sjálvuppgivna" msd="APWFSN">sjálvuppgivna</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="annars" msd="DNd" join="right" lemmaRef="bd:587882">annars</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="metan" msd="SNSDar" lemmaRef="bd:570831">metan</w>
+            <w lemma="líkningarvald" msd="SNSDar" join="right" lemmaRef="bd:515968">líkningarvald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sinn" msd="SNSGAr" join="right" lemmaRef="bd:528336">sins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="góðtaka" msd="LSFSN" lemmaRef="bd:576129">góðtikin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="álíkning" msd="SFSDAr" join="right" lemmaRef="bd:526487">álíkningini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Sbr." msd="TS">Sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="110" msd="NOgnc" join="right">110</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ognaruppgerð" msd="SFSNar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="senda" msd="VIMtnp" lemmaRef="bd:553766">sendast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ognaruppgerð" msd="SFSNAr" lemmaRef="bd:534987">ognaruppgerðin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyriskipa" msd="LSNSN" lemmaRef="bd:551235">fyriskipað</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="sjálvupp" msd="DNd">sjálvupp</w>
+            <w lemma="gáva" msd="SFSAar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eink" msd="SNSGar">eink</w>
+            <w lemma="is" msd="SNSAar" join="right">is</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="fremja" msd="VNAPS3" lemmaRef="bd:554157">fremur</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="skattseting" msd="SFSAAr">skattsetingina</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="reglunu" msd="SFSDAr">reglunu</w>
+            <w lemma="m" msd="TS">m</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="104" msd="NOgnc" join="right">104</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="síggja" msd="VMAtS2" join="left" lemmaRef="bd:514175">sí</w>
+            <w lemma="regl" msd="SFPAAr">regl</w>
+            <w lemma="urna" msd="SFPAAr" lemmaRef="bd:551053">urnar</w>
+            <w lemma="frammanfyri" msd="DNd" lemmaRef="bd:587248">frammanfyri</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="meting" msd="SFSAar" join="right" lemmaRef="bd:525414">meting</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">Eingin</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="innsendur" msd="LSFSN" lemmaRef="bd:579043">innsend</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" join="right" lemmaRef="bd:587778">seint</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samanlagdur" msd="LWMSN" lemmaRef="bd:561209">samanlagdi</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SFSNar" lemmaRef="bd:576765">urin</w>
+            <w lemma="hækka" msd="LSMSN" lemmaRef="bd:549974">hækkaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" join="right" lemmaRef="bd:587778">seint</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sam" msd="LWMSN" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anlagdi" msd="LWMSN">anlagdi</w>
+            <w lemma="inntøkuskattur" msd="SMSNAr" lemmaRef="bd:531109">inntøkuskatturin</w>
+            <w lemma="hækka" msd="LSMSN" lemmaRef="bd:549974">hækkaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hækking" msd="SFSNAr" lemmaRef="bd:525081">Hækkingin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1.000" msd="NOgnc">1.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="5.000" msd="NOgnc">5.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="bókhaldsskyldulóg" msd="SFSDAr">bókhaldsskyldulógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="fyriskipa" msd="VNAPS3" lemmaRef="bd:551235">fyriskipar</w>
+            <w lemma="minstukrav" msd="SNPAar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bók" msd="SFSAAr" lemmaRef="bd:543216">bók</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="haldsskylda" msd="SFSAAr" join="right">haldsskylduna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landsstýri" msd="SNSGAr" lemmaRef="bd:585678">landsstýrisins</w>
+            <w lemma="kunnur" msd="SFSDar" lemmaRef="bd:561661">kunn</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1993" msd="NOgnc" join="right">1993</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bókhaldsskyldulóg" msd="SFSDAr">bókhaldsskyldulógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="46" msd="NOgnc">46</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" lemmaRef="bd:534538">kunngerðini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyriskipa" msd="LSNSN" lemmaRef="bd:551235">fyriskipað</w>
+            <w lemma="revsing" msd="SFSNar" lemmaRef="bd:525661">revsing</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="revsing" msd="SFSNAr" lemmaRef="bd:525661">Revsingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sekt" msd="SFSNar" join="right" lemmaRef="bd:535264">sekt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lóggáva" msd="SFSNAr" lemmaRef="bd:521405">lóggávan</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="fyriskipa" msd="VNAPS3" lemmaRef="bd:551235">fyriskipar</w>
+            <w lemma="strangur" msd="ACSFSA" lemmaRef="bd:562811">strangari</w>
+            <w lemma="revsing" msd="SFSAar" join="right" lemmaRef="bd:525661">revsing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="brot" msd="SNPNar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="b" msd="SFSDAr">b</w>
+            <w lemma="ókhaldsskyldulógini" msd="SFSDAr">ókhaldsskyldulógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunngerð" msd="SFSDAr" lemmaRef="bd:534538">kunngerðini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="minstukrav" msd="SNPAar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bók" msd="SNSAAr" lemmaRef="bd:543216">bók</w>
+            <w lemma="hald" msd="SNSAAr" join="right" lemmaRef="bd:583097">haldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamal" msd="DNd" lemmaRef="bd:563595">einsamalt</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vik" msd="SNSGar" lemmaRef="bd:577094">viks</w>
+            <w lemma="sjálvur" msd="APSFSA" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppgáva" msd="SFSAAr" lemmaRef="bd:523876">uppgávuna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="meting" msd="SFPAar" lemmaRef="bd:525414">metingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="103" msd="NOgnc" join="right">103</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eiga" msd="VIAtnp" lemmaRef="bd:576382">á</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="dagligur" msd="APSFSA" lemmaRef="bd:556085">dagliga</w>
+            <w lemma="sekt" msd="SFSAar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">roknskapur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="rokn" msd="SFSDar">rokn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skaparskyldugum" msd="APSNPD">skaparskyldugum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="senda" msd="LSNPN" lemmaRef="bd:553766">send</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dagligur" msd="APWFSN" lemmaRef="bd:556085">Dagliga</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="kr." msd="TS">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A.5" msd="TS" join="right">A.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="revsiábyrgd" msd="SFSNar" lemmaRef="bd:535116">REVSIÁBYRGD</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="139" msd="NOgnc">139</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">meginreglan</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="PDMpSN" lemmaRef="bd:587908">tann</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fremja" msd="VNAPS3" lemmaRef="bd:554157">fremur</w>
+            <w lemma="álvarsligur" msd="APSNPA" lemmaRef="bd:557029">álvarslig</w>
+            <w lemma="misbrot" msd="SNPAar" lemmaRef="bd:516108">misbrot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattalóg" msd="SFSAAr" join="right" lemmaRef="bd:535361">skattalógina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="misbrot" msd="SNPNar" lemmaRef="bd:516108">misbrot</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framdur" msd="LSNPN" lemmaRef="bd:578764">framd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hyggja" msd="SFSDar" lemmaRef="bd:520558">hyggju</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="almennur" msd="APWNSA" join="right" lemmaRef="bd:561652">almenna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="greiða" msd="VNAPS3" lemmaRef="bd:553662">greiðir</w>
+            <w lemma="rangur" msd="DNd" lemmaRef="bd:562826">rangt</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ann" msd="PIMpSA" join="right" lemmaRef="bd:576392">ann</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="PIMpSA" lemmaRef="bd:576756">an</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="villleiðandi" msd="Adegnc" lemmaRef="bd:564102">villleiðandi</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" join="right" lemmaRef="bd:553611">nýta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skattaútrokning" msd="SFSNar">skattaútrokning</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSFSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="revsa" msd="LSMSN" lemmaRef="bd:552284">revsaður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattasvik" msd="SNSAar" lemmaRef="bd:516756">skattasvik</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sekt" msd="SFSDar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fongsul" msd="SNSDar" lemmaRef="bd:529371">fongsli</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áleggja" msd="LWFSN" lemmaRef="bd:576273">Álagda</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tengd" msd="LSFSN">tengd</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="misbrot" msd="SNSDAr" lemmaRef="bd:516108">misbrotinum</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="misbrot" msd="SNSNAr" lemmaRef="bd:516108">misbrotið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fremja" msd="LSNSN" lemmaRef="bd:554157">framt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vilji" msd="SMSDar" join="right" lemmaRef="bd:549218">vilja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ferð" msd="SFPAar" lemmaRef="bd:533886">ferðir</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skatting" msd="SFSGar" join="right" lemmaRef="bd:525839">skattingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="misbrot" msd="SNSNAr" lemmaRef="bd:516108">misbrotið</w>
+            <w lemma="fremja" msd="LSNSN" lemmaRef="bd:554157">framt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stórur" msd="APSNSD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="gáloysin" msd="SFSDar" join="right" lemmaRef="bd:582056">gáloysni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="van" msd="DNd" join="right">van</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="liga" msd="DNd" lemmaRef="bd:577144">liga</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ferð" msd="SFSAar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingar" msd="SMPAar" join="right">ingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="139A" msd="NOgnc" join="right">139A</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattskyldugur" msd="SMSNar" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="ár" msd="SMSGar" join="right" lemmaRef="bd:517748">árs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="101" msd="NOgnc" join="right">101</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="skattseting" msd="SFSNAr">skattsetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lágur" msd="DNd" lemmaRef="bd:555839">lágt</w>
+            <w lemma="seta" msd="LSFSN" join="right" lemmaRef="bd:518954">sett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="revsa" msd="LSMSN" lemmaRef="bd:552284">revsaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sekt" msd="SFSDar" join="right" lemmaRef="bd:535264">sekt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fráboða" msd="VNAPS3" lemmaRef="bd:552944">fráboðar</w>
+            <w lemma="líkningarvald" msd="SNSDAr" lemmaRef="bd:515968">líkningarvaldinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="bygnaður" msd="SMSNar" lemmaRef="bd:566159">Bygnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgáva" msd="SFPNar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="39" msd="NOgnc">39</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="móttøka" msd="SFSAAr" lemmaRef="bd:521723">móttøkuna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" join="right" lemmaRef="bd:536733">ársuppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">Freistin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWNSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="brot" msd="SNSNAr" lemmaRef="bd:514523">brotið</w>
+            <w lemma="fremja" msd="LSNSN" lemmaRef="bd:554157">framt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hyggja" msd="SFSDar" lemmaRef="bd:520558">hyggju</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="almennur" msd="APWNSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="revsing" msd="SFSNAr" lemmaRef="bd:525661">revsingin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fongsul" msd="SNSAar" lemmaRef="bd:529371">fongsul</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="139" msd="NOgnc">139</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tilfeldið" msd="SNSNAr">tilfeldið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseta" msd="SFPDAr" join="right" lemmaRef="bd:576366">áset</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingunum" msd="SMPDAr">ingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="139" msd="NOgnc">139</w>
+            <w lemma="A" msd="SgncaP" join="right">A</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hyggja" msd="SFSDar" lemmaRef="bd:520558">hyggju</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="almennur" msd="APWNSA" join="right" lemmaRef="bd:561652">almenna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="revsa" msd="LSMSN" lemmaRef="bd:552284">revsaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sekt" msd="SFSDar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fongsul" msd="SNSDar" lemmaRef="bd:529371">fongsli</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="brot" msd="SNSNAr" lemmaRef="bd:514523">brotið</w>
+            <w lemma="fremja" msd="LSNSN" lemmaRef="bd:554157">framt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stórur" msd="APSFSD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="gáloysin" msd="SFSDar" join="right" lemmaRef="bd:582056">gáloysni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="revsing" msd="SFSNAr" lemmaRef="bd:525661">revsingin</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="sekt" msd="SFSNar" join="right" lemmaRef="bd:535264">sekt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="141" msd="NOgnc">141</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="142" msd="NOgnc">142</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="meginregla" msd="SFSAAr" lemmaRef="bd:521530">meginregluna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattasvik" msd="SNPAar" lemmaRef="bd:516756">skattasvik</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="misbrot" msd="SNPNar" join="right" lemmaRef="bd:516108">misbrot</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="staðfesta" msd="LSNPN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avrokna" msd="VIAtnp" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="A-inntøka" msd="SFSAar" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="landsstýri" msd="SNSDAr" lemmaRef="bd:585678">landsstýrinum</w>
+            <w lemma="góðkenna" msd="LWNPA" lemmaRef="bd:553887">góðkendu</w>
+            <w lemma="avrokn" msd="SFPAar">avrokn</w>
+            <w lemma="ingar" msd="SFPAar" join="right">ingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="støð" msd="SNPAar" join="right" lemmaRef="bd:571373">støð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="misbrot" msd="SNSAar" lemmaRef="bd:516108">misbrot</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="A" msd="SFSDar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSDar" join="left" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="vita" msd="DNd" lemmaRef="bd:576383">vitandi</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="A" msd="SMSNar">A</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avrokna" msd="LSMSN" lemmaRef="bd:550963">avroknaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">Somuleiðis</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">meginreglan</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="PDMpSA" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vilji" msd="SMSDar" join="right" lemmaRef="bd:549218">vilja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stórur" msd="APSNSD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="gáloysin" msd="SFSDar" lemmaRef="bd:582056">gáloysni</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="rangur" msd="APSFPA" lemmaRef="bd:562826">rangar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvuss" msd="DNd" join="right">hvuss</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="u" msd="DNd">u</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="loysa" msd="LSNSN" lemmaRef="bd:553510">loyst</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annars" msd="DNd" join="right" lemmaRef="bd:587882">annars</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="álíkning" msd="SFSNAr" lemmaRef="bd:526487">álíkningin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="framdur" msd="LSFSN" join="right" lemmaRef="bd:578764">framd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avgera" msd="VIAtnp" join="right" lemmaRef="bd:575727">avgera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="sekt" msd="SFSNar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="áleggja" msd="VIMtnp" join="right" lemmaRef="bd:576273">áleggjast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSFSN" lemmaRef="bd:578418">stór</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" join="right" lemmaRef="bd:576404">verða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="semja" msd="SFSNar" lemmaRef="bd:522562">semja</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lag" msd="SNSAar" lemmaRef="bd:527773">lag</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="skattgjaldari" msd="SMSAar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líkningarvald" msd="SNSAAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sekt" msd="SNSDar" join="right" lemmaRef="bd:535264">sekt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="armál" msd="SNSDar" join="right">armáli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="krevja" msd="VIMtnp" join="right" lemmaRef="bd:554166">krevjast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avgera" msd="LSNSN" lemmaRef="bd:575727">avgjørt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættargangur" msd="SMSDar" join="right" lemmaRef="bd:531575">rættargangi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útgreinan" msd="SFSAar">útgreinan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sektarregla" msd="SFPDAr">sektarreglunum</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyrisitingarligur" msd="APSFPA" lemmaRef="bd:556657">fyrisitingarligar</w>
+            <w lemma="sektarásetan" msd="SFPAar">sektarásetanir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="139" msd="NOgnc" join="right">139</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="141" msd="NOgnc">141</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="142" msd="NOgnc">142</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skatta</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="1998" msd="NOgnc">1998</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyrisitingarligur" msd="APSFPA" lemmaRef="bd:556657">fyrisitingarligar</w>
+            <w lemma="sektarásetan" msd="SFPAar">sektarásetanir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="139" msd="NOgnc">139</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyrisitingarligur" msd="APSFPA" lemmaRef="bd:556657">fyrisitingarligar</w>
+            <w lemma="sektarásetan" msd="SFPAar">sektarásetanir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="141" msd="NOgnc">141</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="142" msd="NOgnc">142</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtíðarskattalóg" msd="SFSDAr" join="right">samtíðarskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SNPDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarviðurskifti" msd="SNPDar">fíggjarviðurskiftum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="40" msd="NOgnc">40</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">SJÁLVUPPGÁVA</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">INNTØKU</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="fíggja" msd="SFPDar" join="right" lemmaRef="bd:549744">FÍGGJAR</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="viðurskifti" msd="SFPDar" lemmaRef="bd:573245">VIÐURSKIFTUM</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="deyðsbúgv" msd="SNPNar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felagsskapur" msd="SMPNar" lemmaRef="bd:565933">felagsskapir</w>
+            <w lemma="v." msd="TS">v.</w>
+            <w lemma="m." msd="TT" join="right">m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskylda" msd="SFSAar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="sjálvur" msd="APSNPN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="sín" msd="PEF3SA" join="right" lemmaRef="bd:513755">sína</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="búgva" msd="VNAPP3" lemmaRef="bd:575771">búgva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSNPN" lemmaRef="bd:552333">umfatað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDar" lemmaRef="bd:535361">skattalógi</w>
+            <w lemma="ni" msd="SFSDar" join="right">ni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t." msd="TS">t.</w>
+            <w lemma="v." msd="TS">v.</w>
+            <w lemma="s." msd="TS">s.</w>
+            <w lemma="avmarka" msd="LSMSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="skyldugur" msd="APSNSN" join="right" lemmaRef="bd:554317">skyldug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skyldugur" msd="APSNPN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="uppgeva" msd="VIAtnp">uppgeva</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattavald" msd="SNSAAr" join="right" lemmaRef="bd:516757">skattavaldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1998" msd="NOgnc">1998</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="broyting" msd="SFSNar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="stórur" msd="APSMSD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattgjaldari" msd="SMPDAr" lemmaRef="bd:547448">skattgjaldarunum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ogn" msd="SFSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aruppgerð" msd="SFSAar" join="right">aruppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">Nú</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nevniligur" msd="DNd" lemmaRef="bd:556287">nevniliga</w>
+            <w lemma="automatiskur" msd="APSFSN" lemmaRef="bd:558544">automatisk</w>
+            <w lemma="skattauppgerð" msd="SFSNar">skattauppgerð</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="per" msd="SMPAar" join="right" lemmaRef="bd:586895">per</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sónar" msd="SMPAar" join="right">sónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="A-inntøka" msd="SFSAar" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSMPN" lemmaRef="bd:576367">skrásettir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frádráttur" msd="SMPDar" lemmaRef="bd:567649">frádráttum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyribils" msd="DNd" join="right" lemmaRef="bd:587262">fyribils</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skattaskrá" msd="SFSDAr" join="right">skattaskránni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="42" msd="NOgnc" join="right">42</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bruttoinntøka" msd="SFSDAr">bruttoinntøkuni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útlendingur" msd="SMPNar" join="right" lemmaRef="bd:542354">útlendingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="FAS" msd="SFSDAr">FAS</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skipan" msd="SFSDAr" join="left" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bruttoinntøka" msd="SFSDAr">bruttoinntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNAPP3" lemmaRef="bd:576197">standa</w>
+            <w lemma="skráseta" msd="LSMPN" lemmaRef="bd:576367">skrásettir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eigari" msd="SMPNar" lemmaRef="bd:513834">eigarar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="einmansfyritøku" msd="SFSDar">einmansfyritøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="íognarfelag" msd="SNSDar" join="right" lemmaRef="bd:535861">íognarfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="automatiskur" msd="APSFSD" lemmaRef="bd:558544">automatiskari</w>
+            <w lemma="skattauppgerð" msd="SFSDar" join="right">skattauppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">Tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="automatiskur" msd="APSFSA" lemmaRef="bd:558544">automatiska</w>
+            <w lemma="skattauppgerð" msd="SFSAar" join="right">skattauppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APSFSN" join="right" lemmaRef="bd:564347">røtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tvískattasáttmáli" msd="SMPDar" lemmaRef="bd:548171">tvískattasáttmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="154" msd="NOgnc">154</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="automatiskur" msd="APSFSA" lemmaRef="bd:558544">automatiska</w>
+            <w lemma="skattauppgerð" msd="SFSAar" join="right">skattauppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" join="right" lemmaRef="bd:576051">farin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvur" msd="APSFSA" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppgáva" msd="SFSAar" lemmaRef="bd:523876">uppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættur" msd="APWFPD" lemmaRef="bd:564347">røttu</w>
+            <w lemma="upplýsing" msd="SFPDAr" join="right" lemmaRef="bd:526334">upplýsingunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattauppgerð" msd="SFSNAr">skattauppgerðin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="APSFSN" join="right" lemmaRef="bd:564347">røtt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="freist" msd="SMSNAr" lemmaRef="bd:533992">Freistin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMPDar" join="right" lemmaRef="bd:547448">skattgjaldarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="roknskapur" msd="APSNPN" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arskyldug" msd="APSNPN" join="right">arskyldug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr" join="right">álíkningarárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMPNar" join="right" lemmaRef="bd:547448">Skattgjaldarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="A" msd="SFSAar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSAar" join="both" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="frádráttur" msd="SMPAar" join="right" lemmaRef="bd:567649">frádráttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="B-inntøka" msd="SFSAar" join="right" lemmaRef="bd:518976">B-inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="skjalprógv" msd="SNSAar">skjalprógv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDMpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="frádráttur" msd="SMPAar" lemmaRef="bd:567649">frádráttir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="framskunda" msd="LSFSA" lemmaRef="bd:549465">framskundaða</w>
+            <w lemma="skattaupp" msd="SFSAar">skattaupp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="SFSAar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="miðskeiðis" msd="DNd" lemmaRef="bd:587346">miðskeiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="mánaður" msd="SMSDar" join="right" lemmaRef="bd:566206">mánað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMPNar" join="right" lemmaRef="bd:547448">Skattgjaldarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="roknskaparskyldugir" msd="APSMPN" join="right">roknskaparskyldugir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr" join="right">álíkningarárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kunngerð" msd="SFSAar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="89" msd="NOgnc">89</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="innlatingarfreist" msd="SFPAar">innlatingarfreistir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="roknskaparskyldug" msd="APSNPA" join="right">roknskaparskyldug</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="deyðsbúgv" msd="SNPNar" join="right" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felagsskapur" msd="SMPNar" lemmaRef="bd:565933">felagsskapir</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="17" msd="NOgnc" join="left">17</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkning" msd="SFSDar" lemmaRef="bd:526487">álíkning</w>
+            <w lemma="arár" msd="SNSDar" join="right">arári</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="grund" msd="SFPNar" lemmaRef="bd:534139">grundir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" join="right" lemmaRef="bd:513682">tess</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="leingja" msd="VIAtnp" lemmaRef="bd:521185">leingja</w>
+            <w lemma="freist" msd="SFSAAr" lemmaRef="bd:533992">freistina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" join="right" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felagsskapur" msd="SMPDar" lemmaRef="bd:565933">felagsskapum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="freist" msd="SMSNAr" lemmaRef="bd:533992">Freistin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="longd" msd="LSMSN" lemmaRef="bd:534643">longd</w>
+            <w lemma="útum" msd="DGd" lemmaRef="bd:587591">útum</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="august" msd="SMSAar" lemmaRef="bd:530652">august</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr" join="right">álíkningarárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="longd" msd="LSFSN" lemmaRef="bd:534643">longd</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skrivligur" msd="APSFSN" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="umsókn" msd="SFSNar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sjálvuppgáva" msd="SFPNar" join="right" lemmaRef="bd:522676">sjálvuppgávur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="roknskapur" msd="SMPNar" lemmaRef="bd:565908">roknskapir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognaruppgerð" msd="SFPNar" lemmaRef="bd:534987">ognaruppgerðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gamal" msd="ACSNPA" lemmaRef="bd:562213">eldri</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="innkomin" msd="LSNPN" join="right" lemmaRef="bd:581660">innkomin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SNPDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarviðurskifti" msd="SNPDar">fíggjarviðurskiftum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="41" msd="NOgnc">41</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="barn" msd="SNPNar" join="right" lemmaRef="bd:518913">Børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="inntøkuár" msd="SNSGAr" lemmaRef="bd:515493">inntøkuársins</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fylla" msd="VUAtnp" lemmaRef="bd:553937">fylt</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="108" msd="NOgnc">108</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="nevna" msd="LWMSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="tak" msd="TS" lemmaRef="bd:537358">TAKS</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="postur" msd="SMSAAr" join="right" lemmaRef="bd:540870">postin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">Fellur</w>
+            <w lemma="innlatingardagur" msd="SMSNAr">innlatingardagurin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="leygardagur" msd="SMSAar" lemmaRef="bd:568518">leygardag</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sunnur" msd="SMSAar" join="right" lemmaRef="bd:561667">sunnu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="halgidag" msd="SMSAar" join="right">halgidag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="innlatingardagur" msd="SMSNAr">innlatingardagurin</w>
+            <w lemma="fyrri" msd="ASWMSN" lemmaRef="bd:586802">fyrsti</w>
+            <w lemma="eftirfylg" msd="APSMSN" join="right">eftirfylg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anda" msd="APWMSN" lemmaRef="bd:549434">andi</w>
+            <w lemma="garandisdagur" msd="SMSNar" join="right">garandisdagur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="102" msd="NOgnc">102</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattgjald" msd="SMSDar" join="right">skattgjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSDAr" join="right" lemmaRef="bd:576757">aranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="góður" msd="ASWFSD" lemmaRef="bd:535951">bestu</w>
+            <w lemma="sannføring" msd="SFSDar" join="right">sannføring</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tað" msd="PPN3PA" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3PA" lemmaRef="bd:513682">tey</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="missa" msd="VUAtnp" lemmaRef="bd:553983">mist</w>
+            <w lemma="fíggjarræði" msd="SNSAar" join="right">fíggjarræði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skriva" msd="VNAPS3" lemmaRef="bd:552779">skrivar</w>
+            <w lemma="verji" msd="SMSNAr" lemmaRef="bd:513908">verjin</w>
+            <w lemma="undir" msd="DNd" join="right" lemmaRef="bd:586849">undir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="VNAPS3" lemmaRef="bd:552779">Skrivar</w>
+            <w lemma="fulltrúi" msd="SMSNar" lemmaRef="bd:545469">fulltrúi</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="sjálvur" msd="APWFSA" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppgáva" msd="SFSAAr" lemmaRef="bd:523876">uppgávuna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" join="right" lemmaRef="bd:547448">skattgjaldaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="økisskrivstova" msd="SFSNAr">økisskrivstovan</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">Tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="sjálvur" msd="APSFSA" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="uppgáva" msd="SFSAar" join="right" lemmaRef="bd:523876">uppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sekt" msd="SFSNar" lemmaRef="bd:535264">Sekt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="fullfíggja" msd="LSFSN" lemmaRef="bd:549745">fullfíggjað</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" join="right" lemmaRef="bd:587778">seint</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samanlagdur" msd="LWMSN" lemmaRef="bd:561209">samanlagdi</w>
+            <w lemma="inntøkuskattur" msd="SMSNAr" lemmaRef="bd:531109">inntøkuskatturin</w>
+            <w lemma="hækka" msd="LSMSN" lemmaRef="bd:549974">hækkaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <w lemma="inntlatin" msd="LSFSN">inntlatin</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" join="right" lemmaRef="bd:587778">seint</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samanlagdur" msd="LWMSN" lemmaRef="bd:561209">samanlagdi</w>
+            <w lemma="inntøkuskattur" msd="SMSNAr" lemmaRef="bd:531109">inntøkuskatturin</w>
+            <w lemma="hækka" msd="LSMSN" lemmaRef="bd:549974">hækkaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hækking" msd="SFPNAr" lemmaRef="bd:525081">Hækkingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="missa" msd="LSFPN" lemmaRef="bd:553983">mist</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="2.000" msd="NOgnc" join="right">2.000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="5.000" msd="NOgnc" join="right">5.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="lina" msd="VIAtnp" lemmaRef="bd:550930">lina</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="falla" msd="VIAtnp" lemmaRef="bd:576422">falla</w>
+            <w lemma="burtur" msd="DGd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="hækking" msd="SFPAAr" join="right" lemmaRef="bd:525081">hækkingarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">Meting</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="metta" msd="LSFSA" lemmaRef="bd:552610">metta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapitalvinningssjálvuppgáva" msd="SFSNar">Kapitalvinningssjálvuppgáva</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningur" msd="SFSDAr" join="right" lemmaRef="bd:539938">kapitalvinnings</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="kapitalvinningur" msd="SFSAar" join="right" lemmaRef="bd:539938">kapitalvinnings</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">Tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rentuinntøka" msd="SFSAar" lemmaRef="bd:522268">rentuinntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="føroyskur" msd="APSMSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="peningastovnur" msd="SMSDar" lemmaRef="bd:540810">peningastovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="postur" msd="SFSAar" lemmaRef="bd:540870">post</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="giro" msd="SFSDar" join="right">giro</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="halda" msd="LSMSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="peningastovnur" msd="SMSDAr" lemmaRef="bd:540810">peningastovninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="postgiro" msd="SFSDar" join="right">postgiro</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kapitalvinningssjávluppgávan" msd="SFSNAr">Kapitalvinningssjávluppgávan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="freist" msd="SFPDar" join="right" lemmaRef="bd:533992">freistum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innlating" msd="SFSAar" lemmaRef="bd:525120">innlating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="vanligur" msd="APWFSD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ognaruppgerð" msd="SFSNar" lemmaRef="bd:534987">Ognaruppgerð</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">Tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="fullfíggjaður" msd="APSFSA" lemmaRef="bd:579716">fullfíggjaða</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" join="right" lemmaRef="bd:534987">ognaruppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="110" msd="NOgnc">110</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ognaruppgerð" msd="SFSNAr" lemmaRef="bd:534987">Ognaruppgerðin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skriva" msd="LSFSN" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="sannur" msd="APSFSA" lemmaRef="bd:563149">sanna</w>
+            <w lemma="mynd" msd="SFSAar" lemmaRef="bd:534855">mynd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarstøða" msd="SFSDAr" join="right" lemmaRef="bd:527205">fíggjarstøðuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">Skattskyldugir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="bókhald" msd="SFSAar" join="right" lemmaRef="bd:583114">bókhalds</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskaparskylda" msd="SFSAar" join="right" lemmaRef="bd:522320">roknskaparskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" join="right" lemmaRef="bd:534987">ognaruppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="innlatin" msd="LWFSA" lemmaRef="bd:582271">innlatnu</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættindi" msd="SNPDar" join="right" lemmaRef="bd:574258">rættindum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="110" msd="NOgnc" join="right">110</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skattskyldugur" msd="APSNSD" lemmaRef="bd:554319">skattskyldugum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fullfíggjaður" msd="APSFSA" lemmaRef="bd:579716">fullfíggjaða</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" join="right" lemmaRef="bd:534987">ognaruppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="halda" msd="LSNSN" lemmaRef="bd:576164">hildið</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="greiða" msd="SFSAar" lemmaRef="bd:520298">greiðu</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SNPDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarviðurskifti" msd="SNPDar">fíggjarviðurskiftum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="42" msd="NOgnc">42</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="trupul" msd="APSNPD" lemmaRef="bd:562314">truplum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fløktur" msd="APSNPD" lemmaRef="bd:559417">fløktum</w>
+            <w lemma="mál" msd="SNPDar" join="right" lemmaRef="bd:516179">málum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APSNPN" join="right" lemmaRef="bd:554319">Skattskyldug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="ogn" msd="SFPAar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" join="right" lemmaRef="bd:534987">ognaruppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ti" msd="DGd">ti</w>
+            <w lemma="l" msd="DGd">l</w>
+            <w lemma="einki" msd="SNSGar" join="right" lemmaRef="bd:573456">einkis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="ognaruppgerð" msd="SFSNar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="104" msd="NOgnc" join="right">104</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">Ognir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="yvirlit" msd="SNSAAr" lemmaRef="bd:517720">yvirlitið</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="ogn" msd="SFPAar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="fíggjarligur" msd="APSNPN" lemmaRef="bd:556661">fíggjarlig</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilskilan" msd="SFSDar" lemmaRef="bd:536313">tilskilan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNSDAr" join="right" lemmaRef="bd:573238">virðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">Hesar</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Føstogn" msd="SFSNar">Føstogn</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="grundøki" msd="SNSNar" join="left" lemmaRef="bd:529957">grundøki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hús" msd="SNPDar" lemmaRef="bd:527779">húsum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="uttan" msd="DNd" join="right" lemmaRef="bd:586856">uttan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hús" msd="SNPNar" lemmaRef="bd:527779">hús</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">annara</w>
+            <w lemma="øki" msd="SNSDar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="motorakfar" msd="SNPNar" join="right" lemmaRef="bd:537884">Motorakfør</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bátur" msd="SMPNar" join="right" lemmaRef="bd:542627">bátar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSNar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="leysafæ" msd="SNSNar" join="right" lemmaRef="bd:518930">leysafæ</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vøra" msd="SFPNar" join="right" lemmaRef="bd:524139">Vørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráevni" msd="SNSNar" join="right" lemmaRef="bd:572761">ráevni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="maskina" msd="SFPNar" join="right" lemmaRef="bd:521501">maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSNar" join="right" lemmaRef="bd:570616">innbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innistøða" msd="SFSNar" lemmaRef="bd:520680">innistøða</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="leysafæ" msd="SNSNar" join="right" lemmaRef="bd:518930">leysafæ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="peningur" msd="SMSNar" lemmaRef="bd:540811">Peningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="peninga-gilda" msd="SNSNar" join="right">peningagildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="skuld" msd="SFPNar" join="right" lemmaRef="bd:535969">skuldir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skuldarbræv" msd="SNPNar" join="right" lemmaRef="bd:538252">skuldarbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inniogn" msd="SFSNar" lemmaRef="bd:534372">inniogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="banki" msd="SMSDar" join="right" lemmaRef="bd:513763">banka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sparikassi" msd="SMSDar" lemmaRef="bd:569535">sparikassa</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="penigastovni" msd="SMSDar" join="right">penigastovni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partabræv" msd="SNPNar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutaprógv" msd="SNPNar" lemmaRef="bd:571657">lutaprógv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">aðrir</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="listi" msd="SMSNar" join="right" lemmaRef="bd:546315">lista</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frímerkjasavn" msd="SNPNar" lemmaRef="bd:537615">frímerkjasøvn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skartgripur" msd="SMPNar" join="right" lemmaRef="bd:531778">skartgripir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="25.000" msd="NOgnc" join="right">25.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="ogn" msd="SFSAAr" lemmaRef="bd:576965">ognina</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="telja" msd="LSNPN" join="right" lemmaRef="bd:575710">tald</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rættindi" msd="SNPNar" join="right" lemmaRef="bd:574258">Rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="treyta" msd="LSNPN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nakar" msd="PINpSD" join="right" lemmaRef="bd:587899">nøkrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="óvissur" msd="APSNSN" lemmaRef="bd:561687">óvist</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ogn" msd="SFSNar" join="right" lemmaRef="bd:576965">Ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arvur" msd="SMSAar" lemmaRef="bd:542368">arv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gáva" msd="SFSAar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilskilan" msd="SFSDar" join="right" lemmaRef="bd:536313">tilskilan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="inntøka" msd="SFPAAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="fyrr" msd="DNS" join="right" lemmaRef="bd:586798">fyrst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ogn" msd="SFSAAr" lemmaRef="bd:576965">ognina</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ogn" msd="SNPAAr" join="right" lemmaRef="bd:576965">ognini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ímeðan" msd="CS" lemmaRef="bd:587033">ímeðan</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="inntøka" msd="SFPAAr" join="right" lemmaRef="bd:520688">inntøkurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ogn" msd="SFSNar" join="right" lemmaRef="bd:576965">Ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSMSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arvur" msd="SMSAar" lemmaRef="bd:542368">arv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gáva" msd="SFSAar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilskilan" msd="SFSDar" join="right" lemmaRef="bd:536313">tilskilan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFPNAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="goyma" msd="VIMtnp" join="right" lemmaRef="bd:553294">goymast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ogn" msd="SFSAAr" lemmaRef="bd:576965">ognina</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="inntøka" msd="SFPDar" join="right" lemmaRef="bd:520688">inntøkum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nýtslurættindi" msd="SNPNar">Nýtslurættindi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tíðarvissur" msd="APSNPA" lemmaRef="bd:561684">tíðarviss</w>
+            <w lemma="gjald" msd="SNPAar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="ævi" msd="SFSAar" lemmaRef="bd:544134">ævi</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stuttur" msd="ACSFSA" lemmaRef="bd:562083">styttri</w>
+            <w lemma="óvissur" msd="APSFSA" lemmaRef="bd:561687">óvissa</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rættur" msd="SMSNar" join="right" lemmaRef="bd:566096">rættur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="avhenda" msd="VIMtnp" join="right" lemmaRef="bd:553757">avhendast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftirløn" msd="SFSAar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lívrenta" msd="SFSAar" join="right" lemmaRef="bd:527266">lívrentu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiguleysur" msd="APSMSA" lemmaRef="bd:557534">leiguleysan</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hald" msd="SNSAar" join="right" lemmaRef="bd:583097">hald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leypa" msd="Adegnc" lemmaRef="bd:576005">leypandi</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="vanlukkutryggingarsáttmáli" msd="SMSDar" join="right">vanlukkutryggingarsáttmála</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">Skuld</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skuld" msd="SFPNar" lemmaRef="bd:535969">skuldir</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="frádrignar" msd="LSFPN" join="right">frádrignar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="telja" msd="LSNSN" join="right" lemmaRef="bd:575710">talt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Ábyrgdir" msd="SFPNar" join="right">Ábyrgdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gjaldkomin" msd="APSFPN" lemmaRef="bd:581587">gjaldkomnar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="skuldbinding" msd="SFPNar" join="right" lemmaRef="bd:525882">skuldbindingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="treyta" msd="LSFPN" lemmaRef="bd:552690">treytaðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nakar" msd="PINpSD" join="right" lemmaRef="bd:587899">nøkrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="óvissur" msd="APSNSN" join="right" lemmaRef="bd:561687">óvist</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skuldbinding" msd="SFPDar" lemmaRef="bd:525882">skuldbindingum</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="tíðarvissur" msd="APSNPA" lemmaRef="bd:561684">tíðarviss</w>
+            <w lemma="gjald" msd="SNPAar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="per" msd="SFSNar" lemmaRef="bd:586895">per</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sónligur" msd="APSMSN">sónligur</w>
+            <w lemma="rættur" msd="SMSNar" join="right" lemmaRef="bd:566096">rættur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avhendiligur" msd="APSMSN" join="right">avhendiligur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="veita" msd="LSMPN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="rættur" msd="SMSAAr" join="right" lemmaRef="bd:566096">rættin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="ævi" msd="SFSAar" lemmaRef="bd:544134">ævi</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stuttur" msd="ACSFSA" lemmaRef="bd:562083">styttri</w>
+            <w lemma="óvissur" msd="APSFSA" lemmaRef="bd:561687">óvissa</w>
+            <w lemma="tíð" msd="SFSAar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="eftirløn" msd="SFSNar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lívrenta" msd="SFSNar" join="right" lemmaRef="bd:527266">lívrenta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiga" msd="SFSNar" join="right" lemmaRef="bd:521183">leigu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leysur" msd="APSMSN" lemmaRef="bd:557593">leysur</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">bústaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hald" msd="SNSNar" join="right" lemmaRef="bd:583097">hald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SNPDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarviðurskifti" msd="SNPDar">fíggjarviðurskiftum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="43" msd="NOgnc">43</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">Somuleiðis</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="dr" msd="LSNSN">dr</w>
+            <w lemma="igið" msd="LSNSN">igið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="nýtslurættur" msd="SMSDar">nýtslurætti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSMSN" lemmaRef="bd:553339">nevndur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hvíla" msd="VNAPS3" lemmaRef="bd:553267">hvílir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ogn" msd="SNSDAr" join="right" lemmaRef="bd:576965">ognini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="trygd" msd="SFSNar" lemmaRef="bd:536383">trygd</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skuldbinding" msd="SFSNAr" lemmaRef="bd:525882">skuldbindingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="halda" msd="LSFSN" join="right" lemmaRef="bd:576164">hildin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eginogn" msd="SFSNar" lemmaRef="bd:533800">Eginogn</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="finna" msd="LSFSN" join="right" lemmaRef="bd:575902">funnin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samanlagdur" msd="LWFSN" lemmaRef="bd:561209">samanlagda</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="draga" msd="LSFSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="samanlagdur" msd="LWFSD" lemmaRef="bd:561209">samanløgdu</w>
+            <w lemma="ogn" msd="SFSDAr" join="right" lemmaRef="bd:576965">ognini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="tal" msd="SNSNar" join="right" lemmaRef="bd:537360">tal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="burturúr" msd="DNd" join="right" lemmaRef="bd:587172">burturúr</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eginogn" msd="SMSNAr" join="right" lemmaRef="bd:533800">eginognin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tal" msd="SNSNAr" lemmaRef="bd:537360">Talið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="positivur" msd="APSNSN" join="right" lemmaRef="bd:555222">positivt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS" join="right">t.v.s.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stórur" msd="ACSFSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="skuld" msd="SFSNAr" join="right" lemmaRef="bd:535969">skuldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="negativur" msd="APSNSN" join="right" lemmaRef="bd:555145">negativt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS" join="right">t.v.s.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stórur" msd="ACSFSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ogn" msd="SFSNAr" join="right" lemmaRef="bd:576965">ognin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">Ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="barn" msd="SNPDar" lemmaRef="bd:518913">børnum</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">Ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="barn" msd="SNPDAr" join="right" lemmaRef="bd:518913">børnunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ungur" msd="DNC" lemmaRef="bd:555787">yngri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPNar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="telja" msd="LSFSN" lemmaRef="bd:575710">tald</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ognaruppgerð" msd="SFSDar" join="right" lemmaRef="bd:534987">ognaruppgerð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ina" msd="DNd">ina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="foreldur" msd="SNPDAr" join="right" lemmaRef="bd:529372">foreldrunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="foreldramyndugleiki" msd="SMSAAr" join="right">foreldramyndugleikan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hjúnalag" msd="SNSDar" join="right" lemmaRef="bd:535537">hjúnalagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="foreldur" msd="SNPNAr" lemmaRef="bd:529372">foreldrini</w>
+            <w lemma="sjálvi" msd="APSNPN">sjálvi</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="PPN3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="ogn" msd="SNPAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">barn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anna" msd="PDNpPG">anna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="sín" msd="PEF3SA" join="right" lemmaRef="bd:513755">sína</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="44" msd="NOgnc">44</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">SUBJEKTIV</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">SKATTSKYLDA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">LIKAMLIGIR</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">PERSÓNAR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">TVÍSKATTING</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">Full</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felagsskapur" msd="SMPNar" lemmaRef="bd:565933">felagsskapir</w>
+            <w lemma="v.m" msd="TS">v.m</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SNPNar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAr" join="right" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">Full</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattasubjekt" msd="SNSNAr">skattasubjektið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSNSN" lemmaRef="bd:554319">skattskyldugt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="inntak" msd="SFPDar" join="right" lemmaRef="bd:537729">inntøk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SG" join="right" lemmaRef="bd:513682">tess</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inntøka" msd="SFPNAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="globalinntøkuprincippið" msd="SNSNAr" join="right">globalinntøkuprincippið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">Undir</w>
+            <w lemma="avmarka" msd="LSFSA" lemmaRef="bd:550093">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="v.m" msd="TS">v.m</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattaði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ítøkuliga" msd="DNd">ítøkuliga</w>
+            <w lemma="nevna" msd="LSFPD" lemmaRef="bd:553339">nevndum</w>
+            <w lemma="inntak" msd="SFPDar" join="right" lemmaRef="bd:537729">inntøk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="territorialprincippið" msd="SNSNAr" join="right">territorialprincippið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">Sigast</w>
+            <w lemma="kunna" msd="VNAPS3" join="right" lemmaRef="bd:576394">kann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="eyðkenni" msd="SNPNar" lemmaRef="bd:572161">eyðkenni</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattastøðun" msd="SFSAar">skattastøðun</w>
+            <w lemma="a" msd="SFSAar">a</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ein" msd="APWMSD" lemmaRef="bd:564397">ein</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="stakur" msd="APWNSD" join="right" lemmaRef="bd:561159">staka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avmarkaður" msd="APSFSD" lemmaRef="bd:579907">avmarkaðari</w>
+            <w lemma="skattur" msd="SFSDar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skylda" msd="SFSDar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" lemmaRef="bd:566929">staðar</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ávísur" msd="APSNSN" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="persónligur" msd="APSNSN" lemmaRef="bd:556620">persónligt</w>
+            <w lemma="til" msd="SNSNar" lemmaRef="bd:577073">til</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="knýta" msd="SNSNar" lemmaRef="bd:553612">knýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="mikil" msd="APSNSN" join="right" lemmaRef="bd:562596">mikið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fíggjarligur" msd="APSNSA" lemmaRef="bd:556661">fíggjarligt</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C.1" msd="TS" join="right">C.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">FULL</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">SKATTSKYLDA</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Avgerðandi" msd="Adegnc">Avgerðandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="persónligur" msd="APWNSN" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="til" msd="APSNSN" lemmaRef="bd:513705">til</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="knýta" msd="SNSNAr" join="right" lemmaRef="bd:553612">knýtið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="einstakur" msd="APWMSN" lemmaRef="bd:561160">einstaki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="sum" msd="CS" join="right" lemmaRef="bd:514256">sum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lærlingur" msd="SMPNar" lemmaRef="bd:540352">lærlingar</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="lestur" msd="SMSAar" lemmaRef="bd:567385">lestur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="læra" msd="SFSAar" lemmaRef="bd:521368">læru</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dvølja" msd="VNAPS3" lemmaRef="bd:576287">dvølur</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1-4" msd="NOgnc" join="right">1-4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">Bústaður</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">Meginreglan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Bústaðarhugtak" msd="SNSNAr">Bústaðarhugtakið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mangan" msd="DNd" lemmaRef="bd:587342">mangan</w>
+            <w lemma="trupul" msd="APSNSN" lemmaRef="bd:562314">trupult</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="prakis" msd="SMSDar" join="right">prakis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="eina" msd="DNd" lemmaRef="bd:564398">eina</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">bústaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="búgv" msd="SMSAar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="45" msd="NOgnc">45</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="búgv" msd="SFSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">ynskir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lan" msd="SNSDAr">lan</w>
+            <w lemma="dinum" msd="SNSDAr" join="right">dinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="lýkir" msd="VNAPS3">lýkir</w>
+            <w lemma="treyt" msd="SFSAAr" lemmaRef="bd:536371">treytina</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="stovna" msd="VUAtnp" lemmaRef="bd:551162">stovnað</w>
+            <w lemma="húski" msd="SNSAar" join="right" lemmaRef="bd:529986">húski</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bústaður" msd="VUAtnp" lemmaRef="bd:566891">bústað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tøkur" msd="SMSAAr" lemmaRef="bd:555502">tøkan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="leiga" msd="VUAtnp" lemmaRef="bd:549594">leigað</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEM3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="gerði" msd="SNPDar" lemmaRef="bd:572293">gerðum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vísa" msd="VUAtnp" join="right" lemmaRef="bd:553515">víst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="ætlan" msd="SFSNar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="slíkur" msd="PIFpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="meting" msd="SFPDar" lemmaRef="bd:525414">metingum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="búgv" msd="SNSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="veruligur" msd="APWNSN" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="persónligur" msd="APWNSN" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="tilknýti" msd="SNSNar" join="right" lemmaRef="bd:573957">tilknýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avgerðandi" msd="Adegnc">avgerðandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattligur" msd="APWNSA" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="bústaðarhugtak" msd="SNSAAr" join="right">bústaðarhugtakið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fysiskur" msd="APWFSN" lemmaRef="bd:558491">Fysiska</w>
+            <w lemma="hjástøða" msd="SFSNar" lemmaRef="bd:520490">hjástøða</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="altavgerðandi" msd="Adegnc">altavgerðandi</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="formligur" msd="APSNPN" lemmaRef="bd:556572">formlig</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="til" msd="SFSNar" lemmaRef="bd:513705">til</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frámelding" msd="SFSNar">frámelding</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fólkayvirlit" msd="SNSAAr" join="right" lemmaRef="bd:515073">fólkayvirlitið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="sjálvstøðugur" msd="APSMSA" lemmaRef="bd:554392">sjálvstøðugan</w>
+            <w lemma="leiklutur" msd="SMSAar" lemmaRef="bd:566110">leiklut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tílíkur" msd="PIFpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="meting" msd="SFPDar" join="right" lemmaRef="bd:525414">metingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vegleiða" msd="Adegnc" join="right" lemmaRef="bd:553642">vegleiðandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fráflyting" msd="SFSDar" lemmaRef="bd:524889">fráflyting</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">meginreglan</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fullur" msd="APWFSN" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="LSFPN" lemmaRef="bd:575878">loknar</w>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="búgva" msd="VUAtnp" lemmaRef="bd:575771">búgv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="fráflytingarstað" msd="SNPDar">fráflytingarstøðum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sýna" msd="VUAtnp" lemmaRef="bd:578391">sýnt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgera" msd="VUAtnp" join="right" lemmaRef="bd:575727">avgjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">longur</w>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">ynskir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="støðutakan" msd="SFSNAr" lemmaRef="bd:536185">støðutakanin</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="bústaðartreyt" msd="SFSNAr">bústaðartreytin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fráflyting" msd="SFSAar" lemmaRef="bd:524889">fráflyting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lúka" msd="LSFSN" join="right" lemmaRef="bd:575878">lokin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjø" msd="LSFSN">gjø</w>
+            <w lemma="rd" msd="LSFSN">rd</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="heildarmetan" msd="SFSDar">heildarmetan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðurskifti" msd="SNPDar" lemmaRef="bd:573245">viðurskiftum</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" join="right" lemmaRef="bd:547448">skattgjaldarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="varðveiting" msd="SFSNar" lemmaRef="bd:526374">varðveiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ræði" msd="SNSDar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="aloftast" msd="DNS">aloftast</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyritreyt" msd="SFSNAr" lemmaRef="bd:534038">fyritreytin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="meting" msd="SFSDAr" join="right" lemmaRef="bd:525414">metingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.d." msd="TS">T.d.</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="framhaldandi" msd="Adegnc" lemmaRef="bd:563616">framhaldandi</w>
+            <w lemma="nýtslurættur" msd="SMSNar">nýtslurættur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="higartil" msd="DNd" lemmaRef="bd:587304">higartil</w>
+            <w lemma="nýta" msd="LWMSA" lemmaRef="bd:553611">nýtta</w>
+            <w lemma="bú" msd="SMSAar" join="right" lemmaRef="bd:570737">bú</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="aloftast" msd="DNS">aloftast</w>
+            <w lemma="merkja" msd="VIAtnp" join="right" lemmaRef="bd:554052">merkja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">bústaður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="varðveita" msd="LSMSN" join="right" lemmaRef="bd:553569">varðveittur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="vísa" msd="VNAPP3" join="right" lemmaRef="bd:553515">vísa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ætlan" msd="SFPAar" lemmaRef="bd:536752">ætlanir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="búgv" msd="SMSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="øðr" msd="PIMpSA" join="right">øðr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fráflyting" msd="SFSNAr" lemmaRef="bd:524889">fráflytingin</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyribils" msd="DNd" join="right" lemmaRef="bd:587262">fyribils</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónligur" msd="APWNSN" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="tilknýti" msd="SNSNAr" lemmaRef="bd:573957">tilknýtið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="land" msd="SNSAar" lemmaRef="bd:527776">land</w>
+            <w lemma="ofta" msd="DNS" lemmaRef="bd:579499">oftast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpPA" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="bústaður" msd="SMPAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arfyritreyt" msd="SFPNar">arfyritreytir</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skapar" msd="VNAPS3">skapar</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="varðveita" msd="SFPNar" lemmaRef="bd:553569">varðveitir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landi</w>
+            <w lemma="num" msd="SNSDAr" join="right">num</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tanki" msd="SMSNAr" lemmaRef="bd:513735">Tankin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" join="right" lemmaRef="bd:587479">sostatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tilætlaður" msd="LSFSN" lemmaRef="bd:580010">tilætlað</w>
+            <w lemma="varðveitsla" msd="SFSNar" lemmaRef="bd:527678">varðveitsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tekin" msd="SNSNar" lemmaRef="bd:529307">tekin</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sleppa" msd="VUAtnp" lemmaRef="bd:553969">slept</w>
+            <w lemma="tilknýti" msd="SNSDAr" lemmaRef="bd:573957">tilknýtinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="land" msd="SNSAAr" join="right" lemmaRef="bd:527776">landið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Uttanlandsdvølurin" msd="SMSNAr">Uttanlandsdvølurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="ofta" msd="DNS" lemmaRef="bd:579499">oftast</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyribils" msd="Adegnc" lemmaRef="bd:586941">fyribils</w>
+            <w lemma="dvølja" msd="SMSNar" join="right" lemmaRef="bd:576287">dvølur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ætl" msd="SFPAar" join="right" lemmaRef="bd:577110">ætl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ana" msd="SFPAar" lemmaRef="bd:553318">anir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="venda" msd="VIAtnp" lemmaRef="bd:553767">venda</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">Orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skilligur" msd="APSNSN" join="right" lemmaRef="bd:556541">skilligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hindur" msd="SNSGar" lemmaRef="bd:529401">hindurs</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="dvølja" msd="VNAPS3" lemmaRef="bd:576287">dvølur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="langur" msd="ACSFSA" lemmaRef="bd:564185">longri</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fráflyting" msd="SFSDar" lemmaRef="bd:524889">fráflyting</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="haldgóður" msd="APSFSN" lemmaRef="bd:559218">haldgóð</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="bú" msd="SMSAAr" join="right" lemmaRef="bd:570737">bú</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="varðveita" msd="LSMSA" join="right" lemmaRef="bd:553569">varðveittan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="ítøkiligur" msd="APSFPA" lemmaRef="bd:556214">ítøkiligar</w>
+            <w lemma="ætlan" msd="SFPAar" lemmaRef="bd:536752">ætlanir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="vara" msd="Adegnc" lemmaRef="bd:551382">varandi</w>
+            <w lemma="búgv" msd="SMSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" join="right" lemmaRef="bd:528102">útlandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="hjúnafelagi" msd="SMSNar" lemmaRef="bd:569427">hjúnafelagi</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="flyta" msd="VNAPS3" lemmaRef="bd:576302">flytur</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="flyta" msd="SMSNAr" join="right" lemmaRef="bd:576302">flyt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingin" msd="PIMpSN">ingin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tilknýti" msd="SNSAAr" lemmaRef="bd:573957">tilknýtið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samlív" msd="SNSAar" join="right" lemmaRef="bd:518514">samlívs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaðarslit" msd="SNSAar" join="right">bústaðarslit</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="eftirverandi" msd="Adegnc" lemmaRef="bd:563945">eftirverandi</w>
+            <w lemma="hjún" msd="SNSNar" join="right" lemmaRef="bd:515330">hjúna</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="felagi" msd="SMSNAr" lemmaRef="bd:585807">felagin</w>
+            <w lemma="víðariførir" msd="VNAPS3">víðariførir</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vilja" msd="VNAPP3" lemmaRef="bd:576390">vilja</w>
+            <w lemma="bústaðartreyt" msd="SFPNAr">bústaðartreytirnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="varðveita" msd="LSFPN" lemmaRef="bd:553569">varðveittar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fráflytandi" msd="Adegnc">fráflytandi</w>
+            <w lemma="hjúnafelagi" msd="SMSAAr" join="right" lemmaRef="bd:569427">hjúnafelagan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">hinvegin</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samlív" msd="SNSAar" join="right" lemmaRef="bd:518514">samlív</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaðarslit" msd="SNSAar">bústaðarslit</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattastøð" msd="SFSAar" join="right">skattastøð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="una" msd="DNd">una</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fráflytandi" msd="Adegnc">fráflytandi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="tengdur" msd="LSMSN">tengdur</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ítøkiligur" msd="APSFSD" lemmaRef="bd:556214">ítøkiligari</w>
+            <w lemma="metan" msd="SFSDar" lemmaRef="bd:534798">metan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="støða" msd="SFSDAr" lemmaRef="bd:523272">støðuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="aloftast" msd="DNS">aloftast</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="heildarmetan" msd="SFSNar">heildarmetan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="liggj" msd="Adegnc" join="right">liggj</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anda" msd="APWFPD" lemmaRef="bd:549434">andi</w>
+            <w lemma="veruligur" msd="APWFPD" lemmaRef="bd:557176">veruligu</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="vinnuáhugamál" msd="SNPNar">vinnuáhugamál</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilknýti" msd="SNSNar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="46" msd="NOgnc">46</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">land</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattastøða" msd="SFSAAr">skattastøðuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="fráflytandi" msd="Adegnc" join="right">fráflytandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">Bústaður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="v" msd="APSMSN">v</w>
+            <w lemma="arðveittur" msd="APSMSN" join="right">arðveittur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nevna" msd="LWNPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fráflyting" msd="SFSAar" lemmaRef="bd:524889">fráflyting</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="PIMpSA" lemmaRef="bd:513752">ein</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" join="right" lemmaRef="bd:557628">lutvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="almennur" msd="APWFPA" lemmaRef="bd:561652">almennu</w>
+            <w lemma="regla" msd="SFPAar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="heildarmetan" msd="SFSNar">heildarmetan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bústaður" msd="SMSNAr" lemmaRef="bd:566891">bústaðurin</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teim</w>
+            <w lemma="ver" msd="APWNPD" lemmaRef="bd:577092">ver</w>
+            <w lemma="uligu" msd="APWNPD">uligu</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="varðveita" msd="LSMSN" join="right" lemmaRef="bd:553569">varðveittur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skattgjaldari" msd="SMSNar" join="right" lemmaRef="bd:547448">skattgjaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="støðugur" msd="DNd" lemmaRef="bd:554391">støðugt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="búgva" msd="VUAtnp" lemmaRef="bd:575771">búð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="foreldur" msd="SNPDar" lemmaRef="bd:529372">foreldrum</w>
+            <w lemma="sín" msd="PEN3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="flyta" msd="VNAPS3" lemmaRef="bd:576302">flytur</w>
+            <w lemma="uttan" msd="DNd" join="right" lemmaRef="bd:586856">uttan</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="land" msd="SNSGar" join="right" lemmaRef="bd:527776">lands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="varðveita" msd="VNAPS3" lemmaRef="bd:553569">varðveitir</w>
+            <w lemma="sín" msd="PEM3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="bústaðarmøguleiki" msd="SMPAar">bústaðarmøguleikar</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="halda" msd="Adegnc" lemmaRef="bd:576164">haldandi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSMSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="kamar" msd="SMSDar" join="right" lemmaRef="bd:571697">kamari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">bústaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSMSN" join="right" lemmaRef="bd:561729">mett</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="LSMSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="varðveita" msd="LSMSN" join="right" lemmaRef="bd:553569">varðveittur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="einamest" msd="DNS" lemmaRef="bd:587020">einamest</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">sigast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="aðrastaðni" msd="DNd" join="right" lemmaRef="bd:587627">aðrastaðni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="altíð" msd="DNd" join="right" lemmaRef="bd:587160">altíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="loyva" msd="VNAPS3" lemmaRef="bd:553445">loyvir</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">Viðurskiftini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="varðveitan" msd="SFSAar">varðveitan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="mega" msd="VNAPP3" lemmaRef="bd:576398">mugu</w>
+            <w lemma="sjálvsagt" msd="DNd" lemmaRef="bd:587475">sjálvsagt</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="seta" msd="VIMtnp" join="right" lemmaRef="bd:518954">set</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="aktuellur" msd="APWMPA" lemmaRef="bd:561541">aktuellu</w>
+            <w lemma="møguleiki" msd="SMPAAr" lemmaRef="bd:513882">møguleikarnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleigan" msd="SFSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDAr" join="right" lemmaRef="bd:576965">ognini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ítøkiligur" msd="APSFSD" lemmaRef="bd:556214">ítøkiligari</w>
+            <w lemma="metan" msd="SFSDar" lemmaRef="bd:534798">metan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="varðveiting" msd="SFSNAr" lemmaRef="bd:526374">varðveitingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bústaður" msd="SMSDAr" join="right" lemmaRef="bd:566891">bústaðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="útleigan" msd="SFSNAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="úrslitaleysur" msd="APSFPD" lemmaRef="bd:557344">úrslitaleysum</w>
+            <w lemma="útleiguroynd" msd="SFPDar" join="right">útleiguroyndum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="føra" msd="VUAtnp" lemmaRef="bd:553403">ført</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="stórur" msd="APSNSA" lemmaRef="bd:578418">stórt</w>
+            <w lemma="fíggjartap" msd="SNSAar">fíggjartap</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" join="right" lemmaRef="bd:547448">skattgjaldaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="flyting" msd="SFSNar" lemmaRef="bd:524837">flyting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ítøkiligur" msd="APSFSD" lemmaRef="bd:556214">ítøkiligari</w>
+            <w lemma="metan" msd="SFSDar" lemmaRef="bd:534798">metan</w>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">sigast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðførur" msd="VNAPS3" join="right" lemmaRef="bd:555092">viðførir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" join="right" lemmaRef="bd:566929">staðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyritreyt" msd="SFSNAr" lemmaRef="bd:534038">Fyritreytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="avgerð" msd="SFSDar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="altíð" msd="DNd" join="right" lemmaRef="bd:587160">altíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="yðja" msd="SMSNAr" lemmaRef="bd:576293">utt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="anlandsdvølurin" msd="SMSNAr" join="right">anlandsdvølurin</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="flyting" msd="SFSNAr" join="left" lemmaRef="bd:524837">flytingin</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="stuttur" msd="APSFSN" lemmaRef="bd:562083">stutt</w>
+            <w lemma="fyri" msd="SFSNar" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bilsskipan" msd="SFSNar" join="right">bilsskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tilætlaður" msd="LSFSN" lemmaRef="bd:580010">tilætlað</w>
+            <w lemma="bústaðaruppgeving" msd="SFSNar">bústaðaruppgeving</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nakar" msd="PINpPA" lemmaRef="bd:587899">nøkur</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PPN3SN" lemmaRef="bd:587908">ta</w>
+            <w lemma="ð" msd="VNAPP3">ð</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="roynd" msd="SFPNar" lemmaRef="bd:535147">royndir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skap" msd="VIAtnp" lemmaRef="bd:536850">skapa</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="út" msd="SNSDAr" lemmaRef="bd:587572">út</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">land</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inum" msd="SNSDAr" join="right">inum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">Avgerandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="einkultur" msd="APSMSN" lemmaRef="bd:559451">einkultur</w>
+            <w lemma="familjulimur" msd="SMSNar" join="right">familjulimur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="flytir" msd="VNAPS3" join="right">flytir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="rest" msd="SFSNAr" lemmaRef="bd:535113">restin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="familja" msd="SFSDAr" lemmaRef="bd:519866">familjuni</w>
+            <w lemma="búgva" msd="VNAPS3" lemmaRef="bd:575771">býr</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hús" msd="SNSDAr" join="right" lemmaRef="bd:527779">húsinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Varðveita" msd="SFSNAr">Varðveitan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fráflyting" msd="SFSAar" lemmaRef="bd:524889">fráflyting</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="praksis" msd="SMSDar">praksis</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="út" msd="DGd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="objektivum" msd="APSNSD">objektivum</w>
+            <w lemma="kriterium" msd="SNSDar" join="right">kriterium</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gloyma" msd="VIMtnp" join="right" lemmaRef="bd:553295">gloymast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónligur" msd="APWFPN" lemmaRef="bd:556620">persónligu</w>
+            <w lemma="ætlan" msd="SFPNar" lemmaRef="bd:536752">ætlanir</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattastøða" msd="SFSAAr" join="right">skattastøðuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">Meir</w>
+            <w lemma="sekundært" msd="APSNSN">sekundært</w>
+            <w lemma="tilknýti" msd="SNSNar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="akfar" msd="SNSDar" lemmaRef="bd:537420">akfari</w>
+            <w lemma="skráseta" msd="LSNSD" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="limaskapur" msd="SMSAar" lemmaRef="bd:565816">limaskap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelag" msd="SNPDar" lemmaRef="bd:535850">áhugafeløgum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sjálvstøðugur" msd="APSMSA" lemmaRef="bd:554392">sjálvstøðugan</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="røkja" msd="SFSNar" lemmaRef="bd:522461">røkjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="frí-tíðar-eiga" msd="SNPDar" join="right">frítíðará</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="hugamál" msd="SNPDar">hugamálum</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" join="right" lemmaRef="bd:547448">skattgjaldarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="hvar" msd="CS" lemmaRef="bd:587309">hvar</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="frítíð" msd="SFSDar" lemmaRef="bd:534015">frítíð</w>
+            <w lemma="sín" msd="PEF3SD" join="right" lemmaRef="bd:513755">síni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="heildarmetan" msd="SFSDar" join="right">heildarmetan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="tilflyting" msd="SFSDar">tilflyting</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="búgva" msd="VUAtnp" lemmaRef="bd:575771">búð</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="hús" msd="SNSAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="VNAPS3" lemmaRef="bd:549594">leigar</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="íbúð" msd="SFSAar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="serligur" msd="APSFSA" lemmaRef="bd:556727">serliga</w>
+            <w lemma="tíðaravmarking" msd="SFSAar" join="right">tíðaravmarking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flytir" msd="VNAPS3">flytir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="húsfólk" msd="SNSDar" join="right" lemmaRef="bd:585302">húsfólki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="upplýsa" msd="LSNSN" join="right" lemmaRef="bd:553529">upplýst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="selja" msd="VUAtnp" lemmaRef="bd:576279">selt</w>
+            <w lemma="hús" msd="SNSAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="siga" msd="VUAtnp" lemmaRef="bd:576426">sagt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="íbúð" msd="SFSAAr" lemmaRef="bd:536754">íbúðina</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="fullur" msd="APWFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="beinanvegin" msd="DNd" join="right" lemmaRef="bd:587885">beinanvegin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="búgv" msd="SFSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">Full</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="stovna" msd="LSFSN" lemmaRef="bd:551162">stovnað</w>
+            <w lemma="treytaleysur" msd="DNd" lemmaRef="bd:557350">treytaleyst</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arkeyp" msd="SNSAar">arkeyp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fullur" msd="APWFSN" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="búgv" msd="SMSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="samstundis" msd="DNd" join="right" lemmaRef="bd:587472">samstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="seta" msd="VNMPS3" lemmaRef="bd:518954">setist</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búgv" msd="SMSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="higartil" msd="DNd" lemmaRef="bd:587304">higartil</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="búgva" msd="VUAtnp" lemmaRef="bd:575771">búð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útvega" msd="VNAPS3" lemmaRef="bd:549537">útvegar</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="hús" msd="SNSAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="VNAPS3" lemmaRef="bd:549594">leigar</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="íbúð" msd="SFSAar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="47" msd="NOgnc">47</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="búgv" msd="SNSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="oman" msd="DNd" lemmaRef="bd:586870">oman</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="standa" msd="Adegnc" lemmaRef="bd:576197">standandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="treytaleysur" msd="DNd" lemmaRef="bd:557350">treytaleyst</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fullur" msd="APWFSN" lemmaRef="bd:562108">Fulla</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tá" msd="DNd" join="right" lemmaRef="bd:587513">tá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="stk.1" msd="TT" join="right">stk.1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="stovna" msd="LSFSN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="búgv" msd="SNSAar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuttur" msd="APSMSN" lemmaRef="bd:562083">Stuttur</w>
+            <w lemma="dvølja" msd="SMSNar" join="right" lemmaRef="bd:576287">dvølur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="feria" msd="SFSNar" join="right" lemmaRef="bd:519895">feria</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="búgv" msd="SNSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bú" msd="SMSNar" join="right" lemmaRef="bd:570737">bú</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">staður</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSMSN" join="right" lemmaRef="bd:549537">útvegaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ítøkiligur" msd="APSFSN" lemmaRef="bd:556214">ítøkilig</w>
+            <w lemma="metan" msd="SFSNar" lemmaRef="bd:534798">metan</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="dvølja" msd="SMSNAr" lemmaRef="bd:576287">dvølurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="feriulíknandi" msd="Adegnc">feriulíknandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ful" msd="APWFSN">ful</w>
+            <w lemma="la" msd="APWFSN">la</w>
+            <w lemma="skattskylda" msd="SFSNAr" join="right" lemmaRef="bd:527491">skattskyldan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ítøkiligur" msd="APSFSD" lemmaRef="bd:556214">ítøkiligari</w>
+            <w lemma="metan" msd="SFSDar" join="right" lemmaRef="bd:534798">metan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="stovna" msd="LSNSN" lemmaRef="bd:551162">stovnað</w>
+            <w lemma="bein" msd="SNSNar" lemmaRef="bd:514417">bein</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="anvegin" msd="DNd">anvegin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dvøl" msd="SMSDar" lemmaRef="bd:529132">dvøli</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="bústaðarútvegan" msd="SFSAAr" join="right">bústaðarútveganina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="landsskattanevndarmál" msd="SNSDar">landsskattanevndarmáli</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="39" msd="NOgnc" join="right">39</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1989" msd="NOgnc" join="left">1989</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattgjaldari" msd="SMSNar" join="right" lemmaRef="bd:547448">skattgjaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">fluttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="familja" msd="SFSDAr" lemmaRef="bd:519866">familjuni</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="1984" msd="NOgnc" join="right">1984</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="familja" msd="SFSNAr" lemmaRef="bd:519866">Familjan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="leiga" msd="VUAtnp" lemmaRef="bd:549594">leigað</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="íbúð" msd="SFSAar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">bústaður</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" lemmaRef="bd:528102">útlandinum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="útleigaður" msd="LSMSN" lemmaRef="bd:579627">útleigaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mánaður" msd="SMSGar" lemmaRef="bd:566206">mánaðar</w>
+            <w lemma="uppsagnarfreist" msd="SFSDar" join="right" lemmaRef="bd:536507">uppsagnarfreist</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kona" msd="SFSNar" lemmaRef="bd:520940">Kona</w>
+            <w lemma="skattgjald" msd="SNSAar" join="right">skattgjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arans" msd="DNd">arans</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="september" msd="SMSAar" lemmaRef="bd:565637">september</w>
+            <w lemma="1984" msd="NOgnc" join="right">1984</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gjalda" msd="SMSNAr" lemmaRef="bd:576419">gjaldarin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1984" msd="NOgnc" join="right">1984</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="163" msd="NOgnc">163</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">Líkningarvaldið</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="av" msd="APSFSD" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="marka" msd="LSFSD" lemmaRef="bd:550090">markaðari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" join="right" lemmaRef="bd:571037">sjónarmiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="gjald" msd="SMSNAr" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSNAr" lemmaRef="bd:576757">arin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="ætlan" msd="SFPAar" lemmaRef="bd:536752">ætlanir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="dvølja" msd="SMSNAr" lemmaRef="bd:576287">dvølurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="dvølja" msd="SMSNAr" lemmaRef="bd:576287">dvølurin</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyribils" msd="DNd" lemmaRef="bd:587262">fyribils</w>
+            <w lemma="dvølja" msd="SMSNar" join="right" lemmaRef="bd:576287">dvølur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ætla" msd="VUAtnp" lemmaRef="bd:549302">ætlað</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kona" msd="SFSNAr" lemmaRef="bd:520940">konan</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="føða" msd="VIAtnp" lemmaRef="bd:518955">føða</w>
+            <w lemma="barn" msd="SNSAar" lemmaRef="bd:518913">barn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="desember" msd="SMSDar" join="right" lemmaRef="bd:565636">desember</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiðsgev" msd="SMSAar" join="right">arbeiðsgev</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aran" msd="SMSAar">aran</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="gera" msd="VNMAS3" lemmaRef="bd:575738">gjørdist</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="starv" msd="SNSDar" join="right" lemmaRef="bd:537306">starvi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="VNAAS3">num</w>
+            <w lemma="nakar" msd="PINpSA" lemmaRef="bd:587899">nakað</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="kona" msd="SFSNAr" lemmaRef="bd:520940">konan</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="eiga" msd="VIAtnp" join="right" lemmaRef="bd:576382">eiga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattanevnd" msd="SFSAAr">landsskattanevndina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="pástanda" msd="SNSDar" lemmaRef="bd:576196">pástandi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomand" msd="Adegnc">viðkomand</w>
+            <w lemma="i" msd="SMSNar">i</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APSMSN" lemmaRef="bd:554317">skyldugur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="ætlan" msd="SFPAar" lemmaRef="bd:536752">ætlanir</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="langur" msd="ACSFSA" lemmaRef="bd:564185">longri</w>
+            <w lemma="tíð" msd="SFSAar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ei" msd="DNd" lemmaRef="bd:586923">ei</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="dvølja" msd="SMSNAr" lemmaRef="bd:576287">dvølurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="stuttur" msd="ACSMSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskatta" msd="SMSAar" join="right">Landsskatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="avmarka" msd="LSFSD" lemmaRef="bd:550093">avmarkaðari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bústaður" msd="VUAtnp" lemmaRef="bd:566891">bústað</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PINpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="land" msd="SNPDar" lemmaRef="bd:527776">londum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="dupultur" msd="F" join="left" lemmaRef="bd:559452">dupult</w>
+            <w lemma="domicil" msd="F" join="right">domicil</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="tví" msd="SFSNar">tví</w>
+            <w lemma="skattur" msd="SFSNAr" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSNar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="loysa" msd="LSNSN" lemmaRef="bd:553510">loyst</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDar" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFSD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="linkingarregla" msd="SFSDAr">linkingarregluni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="154" msd="NOgnc">154</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="skattgjaldari" msd="SMSNar" join="right" lemmaRef="bd:547448">skattgjaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" join="right" lemmaRef="bd:528102">útlandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="føroyskur" msd="APWMSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="síggja" msd="VMAtS2" join="left" lemmaRef="bd:514175">sí</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tvískatting" msd="SFSAar" join="right" lemmaRef="bd:526209">tvískatting</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lærlingur" msd="SMPNar" lemmaRef="bd:540352">lærlingar</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">Tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útbúgvingarørindi" msd="SNPDar" join="right">útbúgvingarørindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="varðveita" msd="VIAtnp" lemmaRef="bd:553569">varðveita</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattur" msd="SFSAar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="lestur" msd="SMSAar" lemmaRef="bd:567385">lestur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="læ" msd="SFSNar" lemmaRef="bd:574415">læ</w>
+            <w lemma="ru" msd="SFSNar">ru</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="samanhangandi" msd="Adegnc" lemmaRef="bd:563670">samanhangandi</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="frammanundan" msd="DGd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="lesnaður" msd="SMSDAr" join="right" lemmaRef="bd:566178">lesnaðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="109" msd="NOgnc">109</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="juli" msd="SMSDar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lærlingur" msd="SMPNar" lemmaRef="bd:540352">lærlingar</w>
+            <w lemma="uttan" msd="DNd" join="right" lemmaRef="bd:586856">uttan</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="land" msd="SNSGar" lemmaRef="bd:527776">lands</w>
+            <w lemma="skilja" msd="VIMtnp" lemmaRef="bd:576280">skiljast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lestur" msd="SMPDar" lemmaRef="bd:567385">lestrar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útbúgving" msd="SFPAar" join="right" lemmaRef="bd:526572">útbúgvingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ørindi" msd="SNPDar" lemmaRef="bd:573323">ørindum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="lærdur" msd="APSMSA" lemmaRef="bd:579233">lærdan</w>
+            <w lemma="háskúli" msd="SMSAar" join="right" lemmaRef="bd:545864">háskúla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skúli" msd="SMSAar" lemmaRef="bd:513817">skúla</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="handil" msd="SMSAar" lemmaRef="bd:567172">handil</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ídnaður" msd="SMSAar" join="right" lemmaRef="bd:566787">ídnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjóvinna" msd="SFSAar" join="right" lemmaRef="bd:527479">sjóvinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="land" msd="SMSAar" join="right" lemmaRef="bd:527776">land</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="búnaður" msd="SMSAar" join="right" lemmaRef="bd:582473">búnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handverk" msd="SNSAar" join="right" lemmaRef="bd:515249">handverk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="flogvinna" msd="SFSAar" join="right">flogvinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjúkrarøkt" msd="SFSAar" lemmaRef="bd:535347">sjúkrarøkt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænastuvinna" msd="SFSAar" join="right" lemmaRef="bd:523779">tænastuvinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="48" msd="NOgnc">48</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dømi" msd="SNPAar" join="right" lemmaRef="bd:572116">dømir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="nakar" msd="PIFpSA" lemmaRef="bd:587899">nakra</w>
+            <w lemma="úttømandi" msd="Adegnc" lemmaRef="bd:563840">úttømandi</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lærlingur" msd="SMPNar" join="right" lemmaRef="bd:540352">lærlingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="kunngerð" msd="SFSDAr" lemmaRef="bd:534538">kunngerðini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útbúgving" msd="SFSAAr" join="right" lemmaRef="bd:526572">útbúgvingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útbúgvingarstaður" msd="SMSAar">útbúgvingarstað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="áseta" msd="LSFSA" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="lestrartíð" msd="SFSAar" lemmaRef="bd:532807">lestrartíð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="vátta" msd="VUAtnp" join="right" lemmaRef="bd:552656">váttað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="framhaldandi" msd="DNd" lemmaRef="bd:563601">framhaldandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="útbúgving" msd="SFSDar" join="right" lemmaRef="bd:526572">útbúgving</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">Upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útbúvingini" msd="SFSDAr" join="right">útbúvingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="geva" msd="VNMPS3" lemmaRef="bd:576061">gevst</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útbúgving" msd="SFSDAr" lemmaRef="bd:526572">útbúgvingini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skifta" msd="LSNSN" lemmaRef="bd:553799">skift</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="útbúgving" msd="SFSAar" join="right" lemmaRef="bd:526572">útbúgving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="tak" msd="TS" join="right" lemmaRef="bd:537358">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="lesa" msd="SMSNar" join="right" lemmaRef="bd:576099">les</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="andi" msd="SMSNar" join="right" lemmaRef="bd:513785">andi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="leingi" msd="DNd" join="right" lemmaRef="bd:564403">leingi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">skipanin</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPGar" lemmaRef="bd:568412">daga</w>
+            <w lemma="dvølja" msd="SFSNar" lemmaRef="bd:576287">dvølur</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">Persónar</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dvølja" msd="VNAPP3" lemmaRef="bd:576287">dvølja</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="skeið" msd="SNSDar" lemmaRef="bd:571040">skeiði</w>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="neyðturviligur" msd="DNd" lemmaRef="bd:556393">neyðturviliga</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="álmanakkaár" msd="SNSDar" join="right" lemmaRef="bd:517736">álmanakkaári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mót" msd="DGd" join="right" lemmaRef="bd:552506">Mót</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="vegis" msd="DNd">vegis</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tengd" msd="LSFSN">tengd</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" lemmaRef="bd:566929">staðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="dagatil" msd="DNd">dagatil</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hald" msd="SNSNAr" join="right" lemmaRef="bd:583097">haldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="per" msd="SFPDar" join="right" lemmaRef="bd:586895">per</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sónum" msd="SFPDar" join="right">sónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSMPN" lemmaRef="bd:553339">nevndir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="treyta" msd="VNAPS3" lemmaRef="bd:552690">treytar</w>
+            <w lemma="skattur" msd="SFSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skylda" msd="SFSAar" join="right" lemmaRef="bd:522870">skyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyrri" msd="ASSFSD" lemmaRef="bd:586802">fyrstan</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="koma" msd="VNAAP3" lemmaRef="bd:576176">komu</w>
+            <w lemma="higar" msd="DNd" lemmaRef="bd:587779">higar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="land" msd="SNSGar" join="right" lemmaRef="bd:527776">lands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="orð" msd="SNPDar" lemmaRef="bd:514234">orðum</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fullur" msd="APWFSN" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="afturvirkandi" msd="DNd" lemmaRef="bd:563783">afturvirkandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teim</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="júst" msd="DNd" lemmaRef="bd:587338">júst</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">fluttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avgera" msd="LSNSN" join="right" lemmaRef="bd:575727">avgjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="stuttur" msd="ACSNSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="tilhald" msd="SNSNar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vara" msd="VIAtnp" lemmaRef="bd:551382">vara</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ur" msd="SFSNar" lemmaRef="bd:576765">urin</w>
+            <w lemma="fyribils" msd="DNd" lemmaRef="bd:587262">fyribils</w>
+            <w lemma="eftirhildin" msd="LSFSN" lemmaRef="bd:581038">eftirhildin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="slíkur" msd="PIMpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avmarkaður" msd="APWMSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APSFSN" join="right" lemmaRef="bd:554317">skyldug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="42" msd="NOgnc">42</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">Avmarkað</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="A-inntøka" msd="SFSDar" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="tekja" msd="VNAPS3" join="right" lemmaRef="bd:554145">tek</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="VNAPS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="A-inntøka" msd="SFSNar" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSFSN" join="right">útgoldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="A-skattur" msd="SMSNar">A-skattur</w>
+            <w lemma="avrokna" msd="VIMtnp" lemmaRef="bd:550963">avroknast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="stuttur" msd="ACSMSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="steðgur" msd="SMSNar" lemmaRef="bd:531625">steðgur</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="fullur" msd="APWFSN" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="higar" msd="DNd" lemmaRef="bd:587779">higar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="land" msd="SNSGar" join="right" lemmaRef="bd:527776">lands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Avma" msd="LWFSN">Avma</w>
+            <w lemma="rkaða" msd="LWFSN">rkaða</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="avloysa" msd="LSNSN" lemmaRef="bd:553508">avloyst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyribils" msd="Adegnc" lemmaRef="bd:586941">fyribils</w>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">skatturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="afturhildin" msd="LSMSN" lemmaRef="bd:581041">afturhildin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="prosent" msd="SNSDAr" lemmaRef="bd:516414">prosentinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avmarka" msd="LSNPA" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSNPA" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyribilsskattur" msd="SMSNar" join="right">fyribilsskattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mótrokna" msd="LSMSN" lemmaRef="bd:550962">mótroknaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endaligur" msd="APWMSD" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="álíkn" msd="SFSNar" join="right">álíkn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingin" msd="PIFpSN">ingin</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilhald" msd="SNSNar" lemmaRef="bd:517319">Tilhald</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="føroyskur" msd="APSNPD" join="right" lemmaRef="bd:559144">føroysk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="APSNPD" lemmaRef="bd:513687">um</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s" msd="TS">t.v.s</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroy" msd="SFPDaP" join="right">Føroy</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3PN" join="right" lemmaRef="bd:513684">teir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="fara" msd="VNAAP3" lemmaRef="bd:576051">fóru</w>
+            <w lemma="umborð" msd="DNd" join="right" lemmaRef="bd:587514">umborð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1-4" msd="NOgnc" join="right">1-4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útlendingur" msd="SMPNar" join="right" lemmaRef="bd:542354">útlendingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="frammanundan" msd="DGd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="uppihald" msd="SNSDar" lemmaRef="bd:518800">uppihaldi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="førur" msd="APSNSD" lemmaRef="bd:555104">før</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="oyskum" msd="APSNSD">oyskum</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="persónligur" msd="APSNSA" lemmaRef="bd:556620">persónligt</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPGar" lemmaRef="bd:568412">daga</w>
+            <w lemma="tilhald" msd="SNSAar" join="right" lemmaRef="bd:517319">tilhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VNMPP3" lemmaRef="bd:575738">gerast</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="49" msd="NOgnc">49</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Globalmeginregla" msd="SFSNAr">Globalmeginreglan</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">Teir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skatting" msd="SFPGar" lemmaRef="bd:525839">skattingar</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvaðani" msd="DNd" lemmaRef="bd:587049">hvaðani</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="stava" msd="VNAPS3" join="right" lemmaRef="bd:552727">stavar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="skylda" msd="SFSNAr" lemmaRef="bd:522870">skyldan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="globalmeginregla" msd="SFSNAr" join="right">globalmeginreglan</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">meginreglan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="mangur" msd="ASWFPD" lemmaRef="bd:564189">flestu</w>
+            <w lemma="framkomin" msd="LWFPD" lemmaRef="bd:581574">framkomnu</w>
+            <w lemma="skattaskipan" msd="SFPDAr" join="right">skattaskipanunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">Meðan</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvar" msd="CS" lemmaRef="bd:587309">hvar</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" join="right" lemmaRef="bd:575908">vunnin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="møguligur" msd="APSMSA" lemmaRef="bd:557122">møguligan</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSMSA" lemmaRef="bd:557602">ávísan</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útroknaður" msd="LWMSD" lemmaRef="bd:580202">útroknaða</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="brot" msd="SNSAAr" lemmaRef="bd:514523">brotið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tvískattur" msd="SMSAar" lemmaRef="bd:531133">tvískatt</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C.2" msd="TS" join="right">C.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">AVMARKAÐ</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">SKATTSKYLDA</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="lýkir" msd="VNAPS3">lýkir</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkoma" msd="LSMSN" join="right" lemmaRef="bd:576175">viðkom</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fíggjarligur" msd="APSNSA" lemmaRef="bd:556661">fíggjarligt</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSAar" lemmaRef="bd:521530">meginreglu</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="hava" msd="VNAPS3" join="right" lemmaRef="bd:576399">hevur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b." msd="TS">b.</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ávísur" msd="APSNSD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avmarka" msd="LWFSN" lemmaRef="bd:550093">Avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="kunna" msd="VNAPS3" join="right" lemmaRef="bd:576394">kann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="dvøl" msd="SNPAar" lemmaRef="bd:529132">dvøl</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vara" msd="VIAtnp" lemmaRef="bd:551382">vara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avmarka" msd="LSNPN" lemmaRef="bd:550093">Avmarkað</w>
+            <w lemma="skattsky" msd="SNPNar">skattsky</w>
+            <w lemma="ldug" msd="SNPNar">ldug</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="A-inntøka" msd="SFSDar" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fastur" msd="APSNSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="skattaprosent" msd="SNSDar" join="right" lemmaRef="bd:516755">skattaprosenti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="42" msd="NOgnc">42</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="serligur" msd="APSFSN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="fyri" msd="SFSNar" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuslag" msd="SNSAAr" join="right">inntøkuslagið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">Avmarkað</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">treytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lúka" msd="LSFSN" join="right" lemmaRef="bd:575878">lokin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útlendskur" msd="APSMSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimating" msd="SNSAar" lemmaRef="bd:585208">heimating</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="A-inntøka" msd="TS" join="right" lemmaRef="bd:518974">A-inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="61" msd="NOgnc">61</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hó" msd="CS" join="right" lemmaRef="bd:513729">hó</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="CS">ast</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">Viðkomandi</w>
+            <w lemma="arbeiðstakari" msd="SMSNar" lemmaRef="bd:544551">arbeiðstakari</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="i" msd="DNd">i</w>
+            <w lemma="kki" msd="DNd">kki</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="marka" msd="LSMSN" lemmaRef="bd:550090">markað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útlendskur" msd="APSFPN" lemmaRef="bd:557701">Útlendskar</w>
+            <w lemma="fyritøka" msd="SFPNar" lemmaRef="bd:520155">fyritøkur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">vera</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metta" msd="LSFPN" lemmaRef="bd:552610">mettar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimating" msd="SNSAar" lemmaRef="bd:585208">heimating</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="deild" msd="SFSAar" lemmaRef="bd:533717">deild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="heimating" msd="SNSAar" lemmaRef="bd:585208">heimating</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" join="right" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="útgjalding" msd="SFSNar" lemmaRef="bd:526578">útgjalding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løn" msd="SFPDar" lemmaRef="bd:576943">lønum</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fulltrúi" msd="SMSDar" lemmaRef="bd:545469">fulltrúa</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimating" msd="SNSAar" lemmaRef="bd:585208">heimating</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="førur" msd="SFPDaP" lemmaRef="bd:555104">Før</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="oy" msd="SFPDaP" join="right" lemmaRef="bd:576505">oyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="A" msd="SFSNar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSNar" join="both" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðstakari" msd="SMSNAr" lemmaRef="bd:544551">arbeiðstakarin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="marka" msd="LSMSN" lemmaRef="bd:550090">markað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heimating" msd="SNSNar" lemmaRef="bd:585208">Heimating</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felagsskapur" msd="SMPAar" lemmaRef="bd:565933">felagsskapir</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="høvuðsskrivstova" msd="SFSNar" lemmaRef="bd:520626">høvuðsskrivstova</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partafelag" msd="SNPNar" join="right" lemmaRef="bd:535653">Partafeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimating" msd="SNSAar" lemmaRef="bd:585208">heimating</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">Snýr</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útlendskur" msd="APSNPA" lemmaRef="bd:557701">útlendsk</w>
+            <w lemma="partafelag" msd="SNPAar" join="right" lemmaRef="bd:535653">partafeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="spurn" msd="SMSNAr" join="right">spurn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingurin" msd="SMSNAr" join="right">ingurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skráseting" msd="SFSDaP" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="føroy" msd="SFPGaP">Føroy</w>
+            <w lemma="a" msd="SFPGaP">a</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="deildarskrivstova" msd="SFSDar">deildarskrivstova</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="50" msd="NOgnc">50</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="arbeiðstakari" msd="SMSNar" join="right" lemmaRef="bd:544551">arbeiðstakari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" lemmaRef="bd:528102">útlandinum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSMSA" lemmaRef="bd:559144">føroyskan</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avmarka" msd="LSMSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="LSMSN" lemmaRef="bd:554317">skyldugur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="sín" msd="PEF3SD" join="right" lemmaRef="bd:513755">síni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="nevna" msd="VNAPS3" lemmaRef="bd:553339">nevnir</w>
+            <w lemma="úttømandi" msd="DNd" lemmaRef="bd:563840">úttømandi</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="inntøkuslag" msd="SNPAar" join="right">inntøkusløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="avmarka" msd="LWFSN" lemmaRef="bd:550093">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tílíkur" msd="PIFpPA" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="inna" msd="SFPAar" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFPAar" join="right" lemmaRef="bd:523802">tøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="frádrignar" msd="LSFPN" join="right">frádrignar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avmarka" msd="LSNPN" lemmaRef="bd:550093">Avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inna" msd="SFSDar" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFSDar" join="right" lemmaRef="bd:523802">tøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Innlatingarfreist" msd="SFSNAr">Innlatingarfreistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="samur" msd="APWFSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMPA" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">Persónar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avmarka" msd="LSNPN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3PN" join="right" lemmaRef="bd:513684">teir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr.1" msd="TT">nr.1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.v.s." msd="TS">T.v.s.</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónligur" msd="APSNSD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skattskyldugur" msd="APSFPN" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="móttakari" msd="SMSDAr" join="right" lemmaRef="bd:546710">móttakaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.v.s." msd="TS">T.v.s.</w>
+            <w lemma="allur" msd="PINpSN" join="right" lemmaRef="bd:587907">alt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningur" msd="SMSDar" join="right" lemmaRef="bd:540811">peningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hes" msd="PDNpSD" join="right">hes</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="fríur" msd="APSNSN" lemmaRef="bd:563109">frítt</w>
+            <w lemma="vistarhald" msd="SNSAar" join="right" lemmaRef="bd:517658">vistarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónligur" msd="APSNSA" lemmaRef="bd:556620">persónligt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frítíðarløn" msd="SFSAar" join="right" lemmaRef="bd:534016">frítíðarløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samsýning" msd="SFPAar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tantiéme" msd="F">tantiéme</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="provisjón" msd="SFSAar" join="right">provisjón</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">Treytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimating" msd="SNSAar" lemmaRef="bd:585208">heimating</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útlendskur" msd="APSMSA" lemmaRef="bd:557701">útlendskan</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="fulltrúi" msd="SMSAar" lemmaRef="bd:545469">fulltrúa</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimating" msd="SNSDar" lemmaRef="bd:585208">heimatingi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2-7" msd="NOgnc">2-7</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="A-inntøka" msd="TS" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="veiting" msd="SFPNar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="ístaðin" msd="DNd" lemmaRef="bd:587567">ístaðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="samsýning" msd="SFPAar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="dagpeningur" msd="SMSNar" join="right">dagpeningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="arbeiðsloysi" msd="SNSDar" lemmaRef="bd:573348">arbeiðsloysi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjúka" msd="SFSDar" lemmaRef="bd:522702">sjúku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="líknan" msd="APSFPN">líknan</w>
+            <w lemma="di" msd="APSFPN">di</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útinna" msd="Adegnc" lemmaRef="bd:553956">útinnandi</w>
+            <w lemma="listafólk" msd="SNPAar" lemmaRef="bd:585442">listafólk</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fyrilesari" msd="SMPAar" lemmaRef="bd:545482">fyrilesarar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttafólk" msd="SNPAar" join="right" lemmaRef="bd:585325">ítróttafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="pensjón" msd="SFPNar">pensjónir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bíðipeningur" msd="SMSNar" join="right">bíðipeningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="fólka" msd="SFSNar" join="right" lemmaRef="bd:550017">fólka</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avlamispensjón" msd="SFSNar">avlamispensjón</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="skattskyldugur" msd="APSFPN" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="almannaveiting" msd="SFPNar" join="right" lemmaRef="bd:524431">almannaveitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="studningur" msd="SMSNar" lemmaRef="bd:541605">studningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="styrkur" msd="SMSNar" join="right" lemmaRef="bd:531687">styrkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="limur" msd="SMSNar" lemmaRef="bd:565737">limur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hjálparmaður" msd="SMSNar">hjálparmaður</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="slag" msd="SNPDar" lemmaRef="bd:535723">sløgum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stýra" msd="SNPDar" lemmaRef="bd:553429">stýr</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="SNPDar" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nevna" msd="SNPDar" join="right" lemmaRef="bd:553339">nevndum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráði" msd="SNPDar" lemmaRef="bd:572764">ráðum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpPD" join="right" lemmaRef="bd:555432">tílíkum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="m.a" msd="TS">m.a</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="nevna" msd="LWFPN" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinna" msd="LSFPN" lemmaRef="bd:575908">vunnar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevndarlimur" msd="SMSNar" lemmaRef="bd:565713">nevndarlimur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">Heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="pensjón" msd="SFPAar">pensjónir</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="tænasta" msd="SFSNAr" lemmaRef="bd:523776">tænastan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="heima" msd="DNd" join="right" lemmaRef="bd:571600">heima</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">Avgerandi</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="both" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimating" msd="SNSDar" lemmaRef="bd:585208">heimatingi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="51" msd="NOgnc">51</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="nýtslugjald" msd="SNSNar" join="right" lemmaRef="bd:537927">Nýtslugjald</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="royalty" msd="F" join="left">royalty</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="c" msd="F" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="nýtslugjald" msd="SNSAar" join="right" lemmaRef="bd:537927">nýtslugjald</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="royalty" msd="F" join="left">royalty</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avgera" msd="LSNSN" join="right" lemmaRef="bd:575727">avgjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="nýtslugjald" msd="SNSAar" lemmaRef="bd:537927">nýtslugjald</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Royalty" msd="F">Royalty</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="gjalding" msd="SFSNar" lemmaRef="bd:524957">gjalding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PINpSD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="upphavsrættur" msd="SMSAar">upphavsrætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bókmentaligur" msd="APSNSA" join="right" lemmaRef="bd:556013">bókmentaligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="listarligur" msd="APSNSA" lemmaRef="bd:556693">listarligt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vísindaligur" msd="APSNSA" lemmaRef="bd:555880">vísindaligt</w>
+            <w lemma="verk" msd="SNSAar" join="right" lemmaRef="bd:517602">verk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="spælifilmur" msd="SMPAar" join="right" lemmaRef="bd:530701">spælifilmar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="filmur" msd="SMPAar" lemmaRef="bd:530696">filmar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="band" msd="SNSAar" lemmaRef="bd:527813">bond</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útvarp" msd="SMSAar" join="right" lemmaRef="bd:537104">útvarps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjón" msd="SFPAar" join="right" lemmaRef="bd:535335">sjón</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="varpssending" msd="SFPAar" join="right">varpssendingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="einkarættindi" msd="SNPAar" join="right" lemmaRef="bd:574219">einkarættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vørumerki" msd="SNPAar" join="right" lemmaRef="bd:530205">vørumerki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mynstur" msd="SNPAar" lemmaRef="bd:529474">mynstur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyrimynd" msd="SFPAar" join="right" lemmaRef="bd:534033">fyrimyndir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tekn" msd="SMPAar" lemmaRef="bd:517300">tekn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingar" msd="SMPAar" join="right">ingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="loyniligur" msd="APSMSA" lemmaRef="bd:556288">loyniligan</w>
+            <w lemma="formáli" msd="SMSAar" lemmaRef="bd:545389">formála</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="“" msd="KQ" join="both">“</pc>
+            <w lemma="formel" msd="SMSAar" join="both">formel</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="framleiðsluháttur" msd="SMSAar">framleiðsluhátt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ídnaður" msd="SMSAar" join="right" lemmaRef="bd:566787">ídnaðar</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handil" msd="SMSAar" join="right" lemmaRef="bd:567172">handils</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vísindaligur" msd="APSFPA" lemmaRef="bd:555880">vísindaligar</w>
+            <w lemma="roynd" msd="SFPAar" join="right" lemmaRef="bd:535147">royndir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Royalty" msd="F">Royalty</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="rindan" msd="SFSNAr" lemmaRef="bd:535120">rindan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nýtsla" msd="SFSAAr" lemmaRef="bd:521900">nýtsluna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="ávísur" msd="APWNPD" lemmaRef="bd:557602">ávísu</w>
+            <w lemma="rættindi" msd="SNPDAr" lemmaRef="bd:574258">rættindunum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ogn" msd="SMPDAr" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arlutur" msd="SMPDAr" join="right">arlutunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ognarlutur" msd="SMPDar" lemmaRef="bd:566127">ognarlutum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFSDAr" join="right" lemmaRef="bd:526495">ásetingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="keyp" msd="SNSAar" join="right" lemmaRef="bd:515578">keyp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="upphavsrættur" msd="SMSNAr">upphavsrætturin</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="deildvíst" msd="DNd">deildvíst</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="keypari" msd="SMSAAr" join="right" lemmaRef="bd:546035">keyparan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="eingangsrindan" msd="SFSAar" join="right">eingangsrindan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tal" msd="SFSNar" join="right" lemmaRef="bd:537360">tal</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="PIFpSN" lemmaRef="bd:576756">an</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="leypa" msd="Adegnc" lemmaRef="bd:576005">leypandi</w>
+            <w lemma="rindan" msd="SFSAar" lemmaRef="bd:535120">rindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSDAr" join="right" lemmaRef="bd:537638">gjaldinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">Eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="software" msd="F">software</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hugtak" msd="SNSDAr" lemmaRef="bd:537698">hugtakinum</w>
+            <w lemma="nýtslugjald" msd="SNSNar" join="right" lemmaRef="bd:537927">nýtslugjald</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="royalty" msd="F" join="both">royalty</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rindan" msd="SFSNAr" lemmaRef="bd:535120">Rindan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ídnaður" msd="SMSAar" lemmaRef="bd:566787">ídnaðar</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handil" msd="SMSGar" join="right" lemmaRef="bd:567172">handils</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vísindaligur" msd="APSFPA" lemmaRef="bd:555880">vísindaligar</w>
+            <w lemma="roynd" msd="SFPAar" join="right" lemmaRef="bd:535147">royndir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="knowhow" msd="F" join="right">knowhow</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="tekniskur" msd="APSMPN" lemmaRef="bd:558144">tekniskir</w>
+            <w lemma="upp" msd="SMPNar" lemmaRef="bd:587517">upp</w>
+            <w lemma="lýggjur" msd="SMPNar" join="right" lemmaRef="bd:563017">lýs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingar" msd="SMPNar" join="right">ingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="neyðugur" msd="APSMPN" lemmaRef="bd:554382">neyðugar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="endurframleiða" msd="VIAtnp">endurframleiða</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="vøra" msd="SFSAar" join="right" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nýtslugjald" msd="SNSAar" join="right" lemmaRef="bd:537927">nýtslugjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýtslugjald" msd="SNSDAr" join="right" lemmaRef="bd:537927">nýtslugjaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bruttoskattur" msd="SMSNar" join="right">bruttoskattur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útlendskur" msd="APWNSN" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjald" msd="SNSAAr" join="right" lemmaRef="bd:537638">gjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="møguligur" msd="APSFPA" lemmaRef="bd:557122">møguligar</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPAar" join="right" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ásetingarlóg" msd="SFSDAr">ásetingarlógini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="gjald" msd="SNSAAr" join="right" lemmaRef="bd:537638">gjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="tann" msd="RNSND" join="left" lemmaRef="bd:587908">tað</w>
+            <w lemma="føroyskur" msd="APWNSN" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="avgjald" msd="SNSAar" join="right" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="peningur" msd="SMSAAr" lemmaRef="bd:540811">peningin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="nýtslugjald" msd="SNSAar" lemmaRef="bd:537927">nýtslugjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eigari" msd="SMSAar" join="right" lemmaRef="bd:513834">eigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tvískattaavtala" msd="SFSAar">tvískattaavtalu</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="nýtslugjald" msd="SNSAAr" join="right" lemmaRef="bd:537927">nýtslugjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="nýtslugjald" msd="SNSAAr" join="right" lemmaRef="bd:537927">nýtslugjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="in" msd="F" join="right">in</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="vísa" msd="LSNSN" join="left" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="brot" msd="SNSAAr" lemmaRef="bd:514523">brotið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tvískattur" msd="SMSAar" join="right" lemmaRef="bd:531133">tvískatt</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">Fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eigari" msd="SMPNar" lemmaRef="bd:513834">eigarar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sameigari" msd="SMPNar" lemmaRef="bd:547293">sameigarar</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="rakstr" msd="SMSAar" join="right">rakstr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arstaður" msd="SMSAar">arstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eigari" msd="SMSNar" lemmaRef="bd:513834">eigari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sameigari" msd="SMSNar" lemmaRef="bd:547293">sameigari</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avlop" msd="SNSDAr" lemmaRef="bd:514356">avlopinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samløgumaður" msd="SMSNar">samløgumaður</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kommanditistur" msd="F" join="both" lemmaRef="bd:583792">kommanditist</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samútgerða" msd="SFSNar">samútgerða</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="maður" msd="SMSNar" lemmaRef="bd:567706">maður</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="partsreiðari" msd="SMSNar" join="both" lemmaRef="bd:546931">partsreiðari</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samløgufelag" msd="SNSDar" lemmaRef="bd:535694">samløgufelag</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kommanditfelag" msd="SNSDar" join="both">kommanditfelag</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sam-út-gera" msd="SFSDar">samútgerð</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arfelag" msd="SNSDar">arfelag</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="partsreiðarí" msd="SNSNar" join="both" lemmaRef="bd:570786">partsreiðarí</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="marka" msd="SMSAar" lemmaRef="bd:550090">markað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="52" msd="NOgnc">52</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avlop" msd="SNSDAr" lemmaRef="bd:514356">avlopinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="leypa" msd="Adegnc" lemmaRef="bd:576005">leypandi</w>
+            <w lemma="veiting" msd="SFPNar" lemmaRef="bd:526388">veitingar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avlop" msd="SNSNar" lemmaRef="bd:514356">avlop</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtøka" msd="SFSDar" lemmaRef="bd:519135">avtøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="veiting" msd="SFPNAr" join="right" lemmaRef="bd:526388">veitingarnar</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ørn" msd="SMPNar" lemmaRef="bd:528743">arnar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avdráttur" msd="SMSNar" lemmaRef="bd:567642">avdráttur</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="renta" msd="SFPAar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="royalties" msd="F" join="right">royalties</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="burturleigað" msd="VUAtnp">burturleigað</w>
+            <w lemma="slíkur" msd="PINpSA" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="útgreinan" msd="SFSAar">útgreinan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="málbering" msd="SFSDAr" lemmaRef="bd:525458">málberingini</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="fastur" msd="APSMSN" join="left" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvíssk" msd="APWNPD">tvíssk</w>
+            <w lemma="attasáttmálunum" msd="SMPDAr" join="right">attasáttmálunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvískattasátt" msd="SFSDar">tvískattasátt</w>
+            <w lemma="mál" msd="SNPGar" join="right" lemmaRef="bd:516179">mála</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDAr">num</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Norðurland" msd="SNPAaP" join="right" lemmaRef="bd:584684">Norðurlond</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <w lemma="serstakligur" msd="DNd" lemmaRef="bd:556506">serstakliga</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="stað" msd="SNSAar" join="right" lemmaRef="bd:535747">stað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="haðani" msd="DNd" lemmaRef="bd:587273">haðani</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stjórna" msd="LSNSN" join="right" lemmaRef="bd:551061">stjórnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="deild" msd="SFSAar" join="right" lemmaRef="bd:533717">deild</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="c." msd="TT">c.</w>
+            <w lemma="skrivstova" msd="SFSAar" join="right" lemmaRef="bd:522825">skrivstovu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d." msd="TT">d.</w>
+            <w lemma="verksmiðja" msd="SFSAar" join="right" lemmaRef="bd:524013">verksmiðju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="e." msd="TT">e.</w>
+            <w lemma="verkstaður" msd="SMSAar" lemmaRef="bd:566942">verkstað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="f." msd="TT">f.</w>
+            <w lemma="nám" msd="SNSGar" join="right" lemmaRef="bd:576960">náms</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="olja" msd="SFSAar" join="right" lemmaRef="bd:521918">olju</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gasskelda" msd="SFSAar" join="right">gasskeldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grótbrot" msd="SNSAar" lemmaRef="bd:515181">grótbrot</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="staður" msd="SMSAar" join="right" lemmaRef="bd:566929">stað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="náttúra" msd="SNSNar" lemmaRef="bd:527363">náttúru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ríkidømi" msd="SNSNar" lemmaRef="bd:573809">ríkidømi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinna" msd="LSNSN" join="right" lemmaRef="bd:575908">vunnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bygg" msd="SNSNar" join="right" lemmaRef="bd:528483">Byggi</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nýgerð" msd="SFPNar" lemmaRef="bd:534978">nýgerðar</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innlegginar" msd="SFPNar">innlegginar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="uppsetingararbeiði" msd="SNSNar">uppsetingararbeiði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ráðlegging" msd="SFSAar" join="right" lemmaRef="bd:525700">ráðlegging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSAar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráðgeving" msd="SFSAar" lemmaRef="bd:525699">ráðgeving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="persónligur" msd="APSFSA" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="hjálp" msd="SFSAar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="slíkur" msd="PIFpSA" lemmaRef="bd:555427">slíka</w>
+            <w lemma="ætlan" msd="SFSAar" join="right" lemmaRef="bd:536752">ætlan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">ætlanin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="landsskattanevndaravgerð" msd="SFSDar">landsskattanevndaravgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1986" msd="NOgnc" join="left">1986</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroy" msd="SFPDaP" join="right">Føroy</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" lemmaRef="bd:571071">tíðarskeiðnum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1985" msd="NOgnc">1985</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1985" msd="NOgnc">1985</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="múrari" msd="SMSNar" join="right" lemmaRef="bd:546722">múrari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWNSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="avmarka" msd="LSFSD" lemmaRef="bd:550093">avmarkaðari</w>
+            <w lemma="skattskylda" msd="SFSDar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWNSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="A-inntøka" msd="SFSAar" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sjálvstøðugur" msd="APSNSA" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnuvirksemi" msd="SNSAar">vinnuvirksemi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nokta" msd="VNAAS3" lemmaRef="bd:552419">noktaði</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ymiskur" msd="APSFPA" lemmaRef="bd:558120">ymiskar</w>
+            <w lemma="frádrignar" msd="APSFPA">frádrignar</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNar" lemmaRef="bd:571274">Líkningarráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="mæltur" msd="VNAAS3" lemmaRef="bd:559478">mælti</w>
+            <w lemma="landsskattanevnd" msd="SFSDAr">landsskattanevndini</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="fullur" msd="APSNSA" lemmaRef="bd:562108">fult</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvstøðugur" msd="APSNSA" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnuvirksemi" msd="SNSAar" join="right">vinnuvirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="virkja" msd="SFSNar" lemmaRef="bd:554057">virk</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="semi" msd="SFSNar" lemmaRef="bd:573830">semi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="sera" msd="DNd" lemmaRef="bd:587473">sera</w>
+            <w lemma="stuttur" msd="APSFSN" lemmaRef="bd:562083">stutt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eingin" msd="PIFpPN" lemmaRef="bd:587901">ongar</w>
+            <w lemma="upp" msd="SFPNar" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lýsing" msd="SFPNar" lemmaRef="bd:525379">lýsingar</w>
+            <w lemma="benda" msd="VNAAP3" lemmaRef="bd:518957">bendu</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="rakstrarstað" msd="SNSAar" join="right" lemmaRef="bd:535659">rakstrarstað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tágaldandi" msd="Adegnc">tágaldandi</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="danmark" msd="SFSNaP">Danmark</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1985" msd="NOgnc">1985</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1985" msd="NOgnc">1985</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">Hesum</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="landsskattanevnd" msd="SFSNAr">landsskattanevndin</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avmarka" msd="LWFSN" lemmaRef="bd:550093">Avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tilognast" msd="VIMtnp">tilognast</w>
+            <w lemma="virkja" msd="SNSDAr" join="right" lemmaRef="bd:554057">virk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="semi" msd="SNSDAr" join="right" lemmaRef="bd:573830">seminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fastur" msd="APWMSD" lemmaRef="bd:561118">fasta</w>
+            <w lemma="rakstrarstað" msd="SMSDAr" lemmaRef="bd:535659">rakstrarstaðnum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vinna" msd="SMSNar" join="right" lemmaRef="bd:575908">vinn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingur" msd="SMSNar">ingur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="APSMSD" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ognarlutur" msd="SMPDar" join="right" lemmaRef="bd:566127">ognarlutum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="knýta" msd="VNAPP3" lemmaRef="bd:553612">knýta</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fastur" msd="APWMSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstrar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="stað" msd="SNSAAr" lemmaRef="bd:535747">staðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="rakstrarstaður" msd="SMSNAr">rakstrarstaðurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSMSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útibúgv" msd="SNSNar" lemmaRef="bd:570618">útibúgv</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="53" msd="NOgnc">53</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útibúgv" msd="SNSAAr" lemmaRef="bd:570618">útibúgvið</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ætla" msd="VIMtnp" lemmaRef="bd:549302">ætlast</w>
+            <w lemma="mega" msd="VNAPS3" join="right" lemmaRef="bd:576398">má</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="úti" msd="SNSNAr" lemmaRef="bd:588028">úti</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hava" msd="VUAtnp" join="right" lemmaRef="bd:576399">havt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="sjálvstøðugur" msd="APSFSN" lemmaRef="bd:554392">sjálvstøðug</w>
+            <w lemma="fyritøka" msd="SFSNar" join="right" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="óheftur" msd="DNd" lemmaRef="bd:559321">óheft</w>
+            <w lemma="handla" msd="VNAAS3" lemmaRef="bd:550300">handlaði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="høvuðsvirki" msd="SNSAAr" join="right">høvuðsvirkið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk" msd="TS">stk</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastogn" msd="SFSDar" lemmaRef="bd:533875">fastogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eigari" msd="SMSNar" join="right" lemmaRef="bd:513834">eigari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sameigari" msd="SMSNar" join="right" lemmaRef="bd:547293">sameigari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nýtari" msd="SMSNar" lemmaRef="bd:546839">nýtari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="inntøkunjótari" msd="SMSNar">inntøkunjótari</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastogn" msd="SFSDar" lemmaRef="bd:533875">fastogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="gera" msd="VNMPS3" lemmaRef="bd:575738">gerst</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="avmarka" msd="DNd" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skatting" msd="SFSNAr" lemmaRef="bd:525839">Skattingin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="skattastigi" msd="SMSDar" lemmaRef="bd:547447">skattastiga</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hond" msd="SFSDar" lemmaRef="bd:543173">hond</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastogn" msd="SFSAar" lemmaRef="bd:533875">fastogn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hond" msd="SFSDar" lemmaRef="bd:543173">hond</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastogn" msd="SFSAar" lemmaRef="bd:533875">fastogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hond" msd="SFPDar" lemmaRef="bd:543173">hondum</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="avmarka" msd="LSNSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">Vinningsbýti</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="g" msd="TS" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="vinnngsbýti" msd="SNSDar">vinnngsbýti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutaprógv" msd="SNPDar" lemmaRef="bd:571657">lutaprógvum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="rættindi" msd="SNPDar" join="right" lemmaRef="bd:574258">rættindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skuldarbræv" msd="SNPNar" join="right" lemmaRef="bd:538252">skuldarbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SMSDar" lemmaRef="bd:575908">vinn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingi" msd="SMSDar">ingi</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="CS" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="liga" msd="VNAAS3" lemmaRef="bd:577144">ligu</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skatting" msd="SFSAAr" lemmaRef="bd:525839">skattingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ofta" msd="DNS" lemmaRef="bd:579499">oftast</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" lemmaRef="bd:551005">kanna</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="vinningsbýti" msd="SNSNAr" lemmaRef="bd:573235">vinningsbýtið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tvískattasáttmáli" msd="SMSAar" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatting" msd="SFSNAr" lemmaRef="bd:525839">skattingin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="býta" msd="LSFSN" lemmaRef="bd:553607">býtt</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="land" msd="SNPAAr" lemmaRef="bd:527776">londini</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDar" join="right" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lutvísur" msd="APSFSA" lemmaRef="bd:557628">lutvísa</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatting" msd="SFSNAr" lemmaRef="bd:525839">Skattingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningbýt" msd="SNSDar">vinningbýti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="35" msd="NOgnc">35</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc">29</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="–" msd="KO" join="both">–</pc>
+            <w lemma="2013" msd="NOgnc" join="left">2013</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <w lemma="%-skattur" msd="SMSNAr" join="both">%-skatturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nevna" msd="LSMSN" lemmaRef="bd:553339">nevndur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="broyta" msd="LSMSN" lemmaRef="bd:553579">broyttur</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2010" msd="NOgnc">2010</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="39" msd="NOgnc" join="right">39</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2011" msd="NOgnc">2011</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="38" msd="NOgnc" join="right">38</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2012" msd="NOgnc">2012</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="37" msd="NOgnc" join="right">37</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2013" msd="NOgnc">2013</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="36" msd="NOgnc" join="right">36</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a-inntøka" msd="SNSNar" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="h" msd="TS" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="A-inntøka" msd="SgncaP" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="stava" msd="DNd" lemmaRef="bd:552727">stavandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samsýning" msd="SFSAar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="54" msd="NOgnc">54</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vistarhald" msd="SNSNar" lemmaRef="bd:517658">vistarhald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGar" lemmaRef="bd:537358">taks</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DNd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="møguligur" msd="APSFSN" lemmaRef="bd:557122">møgulig</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðing" msd="SFSAar" join="right" lemmaRef="bd:524798">ferðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uppihald" msd="SNSAar" lemmaRef="bd:518800">uppihald</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="triði" msd="APWMSD" lemmaRef="bd:530597">triðja</w>
+            <w lemma="maður" msd="SMSDar" lemmaRef="bd:567706">manni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="møguligur" msd="DNd" join="left" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felagi</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">ætlanin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" join="right" lemmaRef="bd:553837">staðfesta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sokallaður" msd="APWFSA" lemmaRef="bd:579991">sokallaða</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ar" msd="SNSAar" join="left" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="beiðsútleigan" msd="SFSAAr" join="right">beiðsútleigan</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lønmóttakari" msd="SMSNAr">lønmóttakarin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="avmarka" msd="LSMSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="arbeiði" msd="SNSAAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="gera" msd="LSNSA" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="av" msd="VIAtnp" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="A" msd="SNSAar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSAAr" join="both" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="63" msd="NOgnc" join="right">63</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="formellur" msd="DNd" join="both" lemmaRef="bd:561511">formelt</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="útlendskur" msd="APSMSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="avmarka" msd="LSNSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroy" msd="SFPDaP">Føroy</w>
+            <w lemma="um" msd="SFPDaP" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="siga" msd="LSNSN" lemmaRef="bd:576426">sagt</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teim</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="arbeiðsútleigan" msd="SFSAAr" join="both">arbeiðsútleigan</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="Norðurland" msd="SNPAaP" lemmaRef="bd:584684">Norðurlond</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">málberingin</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="arbeiðsútleigan" msd="SFSNAr" join="both">arbeiðsútleigan</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="útgreina" msd="LSFSN" join="right" lemmaRef="bd:582481">útgreinað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="útgreinan" msd="SFSNAr">útgreinan</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWFPD" lemmaRef="bd:559144">føroysku</w>
+            <w lemma="skattaregla" msd="SFPDAr" join="right">skattareglunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiðsútleigan" msd="SFSAAr">arbeiðsútleigan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Arbeiðsútleigan" msd="SFSNAr">Arbeiðsútleigan</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiðstakari" msd="SMSAar" join="right" lemmaRef="bd:544551">arbeiðstakara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útleigaður" msd="LSMSN" lemmaRef="bd:579627">útleigaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="útleigari" msd="SMSNAr" join="right" lemmaRef="bd:548661">útleigarin</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="útlendskur" msd="APWMSN" join="left" lemmaRef="bd:557701">útlendski</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="svar" msd="SNSGar" lemmaRef="bd:518915">svars</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="úrsl" msd="SNSDAr">úrsl</w>
+            <w lemma="itinum" msd="SNSDAr">itinum</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arbeiði" msd="SNSDAr" join="right" lemmaRef="bd:571970">arbeiðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðstakari" msd="SMSNar" lemmaRef="bd:544551">arbeiðstakari</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útleigaður" msd="LSMSN" join="right" lemmaRef="bd:579627">útleigaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="heildarmetan" msd="SFSDar" join="right">heildarmetan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" join="right" lemmaRef="bd:575738">gerast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="serstakligur" msd="DNd" lemmaRef="bd:556506">serstakliga</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="føroyskur" msd="APWMSN" lemmaRef="bd:559144">føroyski</w>
+            <w lemma="arbeiðgevari" msd="SMSNAr" join="right">arbeiðgevarin</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="byggiharri" msd="SMSNAr" join="left" lemmaRef="bd:544903">byggiharrin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ovari" msd="ASWFSA" lemmaRef="bd:559302">ovastu</w>
+            <w lemma="leiðsla" msd="SFSAAr" join="right" lemmaRef="bd:521189">leiðsluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b." msd="TS">b.</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiðspláss" msd="SNSDar" join="right" lemmaRef="bd:570264">arbeiðsplássi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føroyskur" msd="APWMSN" lemmaRef="bd:559144">føroyski</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" join="right" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="byggiharri" msd="SMSNAr" lemmaRef="bd:544903">byggiharrin</w>
+            <w lemma="ráða" msd="VNAPS3" lemmaRef="bd:576406">ræður</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útleigari" msd="SMSAAr" lemmaRef="bd:548661">útleigaran</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tíð" msd="SFSDAr" join="right" lemmaRef="bd:536436">tíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="samsýning" msd="SFSAAr" lemmaRef="bd:525762">samsýningina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðstakari" msd="SMSNAr" lemmaRef="bd:544551">arbeiðstakarin</w>
+            <w lemma="fáa" msd="VNAPS3" join="right" lemmaRef="bd:576403">fær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d." msd="TS">d.</w>
+            <w lemma="føroyskur" msd="APWMSN" lemmaRef="bd:559144">føroyski</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" join="right" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="byggiharri" msd="SMSNAr" join="left" lemmaRef="bd:544903">byggiharrin</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="stórur" msd="ASWMSA" lemmaRef="bd:578418">størsta</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="amboð" msd="SNPDAr" lemmaRef="bd:571104">amboðunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilfar" msd="SNSDAr" join="right" lemmaRef="bd:518744">tilfarinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="e." msd="TS">e.</w>
+            <w lemma="útleigari" msd="SMSNAr" lemmaRef="bd:548661">útleigarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðstakari" msd="SMPDar" lemmaRef="bd:544551">arbeiðstakarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útbúgving" msd="SFSAar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="i" msd="TS" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="h" msd="TS" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stk.3" msd="TT" join="right">stk.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiða" msd="VNAPP3" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="út" msd="APSNSA" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lendskt" msd="APSNPA">lendskt</w>
+            <w lemma="virki" msd="SNPAar" join="right" lemmaRef="bd:530198">virkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="byggja" msd="SFSAar" lemmaRef="bd:518965">byggi</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nýgerð" msd="SFPAar" join="right" lemmaRef="bd:534978">nýgerðar</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innlegging" msd="SFPAar" lemmaRef="bd:525121">innleggingar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="uppsetingarætlan" msd="SFPAar" join="right">uppsetingarætlanir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vara" msd="VNAPP3" lemmaRef="bd:551382">vara</w>
+            <w lemma="leingi" msd="DNC" lemmaRef="bd:564403">longur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virkja" msd="SNSAar" lemmaRef="bd:554057">virk</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="semi" msd="SNSAar" lemmaRef="bd:573830">semi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ráðlegging" msd="SFSAar" join="right" lemmaRef="bd:525700">ráðlegging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSAar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráðgeving" msd="SFSAar" lemmaRef="bd:525699">ráðgeving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="persónligur" msd="APSFSA" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="hjálp" msd="SFSAar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="slíkur" msd="PIFpPA" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="ætlan" msd="SFPAar" join="right" lemmaRef="bd:536752">ætlanir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="útlendskur" msd="APWNSD" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="uppum" msd="DGd" lemmaRef="bd:587526">uppum</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="mót" msd="SMSNAr" join="right" lemmaRef="bd:552505">mót</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="takarin" msd="SMSNAr">takarin</w>
+            <w lemma="avmarka" msd="LSMSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="55" msd="NOgnc">55</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="arbeiði" msd="SNPNar" lemmaRef="bd:571970">Arbeiði</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="j" msd="TS" join="right">j</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="a-inntøka" msd="SNSAar" lemmaRef="bd:518974">A-inntøku</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimstaður" msd="SMSDar" lemmaRef="bd:566903">heimstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skip" msd="SNPNar" join="right" lemmaRef="bd:516806">Skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="undantikin" msd="LSNSN" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="fiskiskip" msd="SNPNar" join="right" lemmaRef="bd:514889">fiskiskip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimstaður" msd="SMSDar" lemmaRef="bd:566903">heimstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Grønland" msd="SNSDaP" lemmaRef="bd:584624">Grønlandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="javnmeta" msd="LSNPN" lemmaRef="bd:553541">javnmett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimstaður" msd="SMSDar" lemmaRef="bd:566903">heimstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eingin" msd="PIFpSD" lemmaRef="bd:587901">ongari</w>
+            <w lemma="manning" msd="SFSDar" lemmaRef="bd:525386">manning</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="leiga" msd="LSNPN" lemmaRef="bd:549594">leigað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="reiðaravirki" msd="SNSDar" join="right" lemmaRef="bd:530067">reiðaravirki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="kalla" msd="VNAPP1" lemmaRef="bd:550422">kallað</w>
+            <w lemma="bareboat" msd="F">bareboat</w>
+            <w lemma="leiga" msd="LSNPN" lemmaRef="bd:549594">leigað</w>
+            <w lemma="skip" msd="SNSAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avmarka" msd="LSMSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="førur" msd="SFPAaP" join="right" lemmaRef="bd:555104">Før</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="oy" msd="SFPAaP" lemmaRef="bd:576505">oyar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skrá" msd="SFSNar" lemmaRef="bd:543844">skrá</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroy" msd="SFPDaP" join="right">Føroy</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="reiðarafelag" msd="SNSDar" join="right" lemmaRef="bd:535664">reiðarafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bareboat" msd="DNd">bareboat</w>
+            <w lemma="leiga" msd="VUAtnp" lemmaRef="bd:549594">leigað</w>
+            <w lemma="skip" msd="SNSAAr" join="right" lemmaRef="bd:516806">skipið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skip" msd="SNSNar" join="right" lemmaRef="bd:516806">Skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimstaður" msd="SMSDar" lemmaRef="bd:566903">heimstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eingin" msd="PIFpSD" lemmaRef="bd:587901">ongari</w>
+            <w lemma="manning" msd="SFSDar" lemmaRef="bd:525386">manning</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="leig" msd="LSNSN" join="right">leig</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="DNd">að</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="reiðaravirki" msd="SNSAar" lemmaRef="bd:530067">reiðaravirki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Grønland" msd="SNSDaP" lemmaRef="bd:584624">Grønlandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðafól" msd="SMSAar">ferðafól</w>
+            <w lemma="ka" msd="SMSAar" join="right">ka</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="right">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="farmaflutningur" msd="SMSAar" join="right">farmaflutning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skip" msd="SNSNar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimstaður" msd="SMSDar" lemmaRef="bd:566903">heimstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroy" msd="SFPDaP" join="right">Føroy</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="hesin" msd="PDNpSN" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiða" msd="VNAPS3" lemmaRef="bd:553638">arbeiðir</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráur" msd="LSNSN" join="right" lemmaRef="bd:563099">skrá</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avmarka" msd="LSNSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bareboat" msd="DNd">bareboat</w>
+            <w lemma="leiga" msd="LSNSN" lemmaRef="bd:549594">leigað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="útlendskur" msd="APSNSA" lemmaRef="bd:557701">útlendskt</w>
+            <w lemma="reiðaravirki" msd="SNSAar" join="right" lemmaRef="bd:530067">reiðaravirki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ásetingarlóg" msd="SFSDAr" join="right">ásetingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="bruttoskattur" msd="SMSDar">bruttoskatti</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="42" msd="NOgnc" join="right">42</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">Inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSFSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWFSD" lemmaRef="bd:559144">Føroysku</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">Altjóða</w>
+            <w lemma="skipaskrá" msd="SFSDAP" join="right" lemmaRef="bd:543815">Skipaskránni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gald" msd="SNSNar">gald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bareboat" msd="F">bareboat</w>
+            <w lemma="leiga" msd="LSNSN" lemmaRef="bd:549594">leigað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="reiður" msd="SNSDar" join="right" lemmaRef="bd:563303">reið</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aravirki" msd="SNSDar" join="right">aravirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="FAS" msd="TS" join="right">FAS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">Arbeiði</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="flogfar" msd="SNSDar" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="l" msd="TS" join="right">l</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="inna" msd="TS" lemmaRef="bd:553957">int</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felagi</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avmarka" msd="LSNPN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="a" msd="DGd">a</w>
+            <w lemma="v" msd="DGd">v</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felagi</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNSN" lemmaRef="bd:554319">skattskyldugt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C.3" msd="TS" join="right">C.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">EINGIN</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">SKATTSKYLDA</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="kongur" msd="SMPNar" join="right" lemmaRef="bd:540073">kongur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="drotning" msd="SFSNar" join="right" lemmaRef="bd:524688">drotning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ætta" msd="SMPNar" lemmaRef="bd:552657">ættar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="maður" msd="SMPNar" lemmaRef="bd:567706">menn</w>
+            <w lemma="kongur" msd="SMSGar" join="right" lemmaRef="bd:540073">kongs</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSMPN" lemmaRef="bd:576176">komnir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="danskur" msd="APSMPD" lemmaRef="bd:562763">donskum</w>
+            <w lemma="kongur" msd="SMPDar" lemmaRef="bd:540073">kongum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWNSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="lið" msd="SNSDar" join="right" lemmaRef="bd:570993">liði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sam" msd="DNd" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bært" msd="DGd">bært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grundlóg" msd="SFSDar" lemmaRef="bd:534141">grundlóg</w>
+            <w lemma="ríki" msd="SNSGAr" lemmaRef="bd:530076">ríkisins</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="árspeningur" msd="SMSAar">árspening</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hjúnafelagi" msd="SMPNar" lemmaRef="bd:569427">hjúnafelagar</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="undantikin" msd="DGd" lemmaRef="bd:581415">undantikin</w>
+            <w lemma="skattskylda" msd="SFSAar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="danskur" msd="APWNSN" lemmaRef="bd:562763">danska</w>
+            <w lemma="ríki" msd="SNSNAr" join="right" lemmaRef="bd:530076">ríkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="landskassi" msd="SMSNar" lemmaRef="bd:569465">landskassi</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="RMPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="stovnur" msd="SMPNAr" join="right" lemmaRef="bd:541581">stovnarnir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útløga" msd="SFPNar" lemmaRef="bd:524339">útløgur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fyriskipa" msd="LSFPN" lemmaRef="bd:551235">fyriskipaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarlóg" msd="SFPDar" lemmaRef="bd:534048">fíggjarlógum</w>
+            <w lemma="danskur" msd="APWNSG" lemmaRef="bd:562763">danska</w>
+            <w lemma="ríki" msd="SNSGAr" lemmaRef="bd:530076">ríkisins</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="løgting" msd="SNSGAr" join="right" lemmaRef="bd:515993">løgtingsins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virkir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stovnur" msd="SMPNar" join="right" lemmaRef="bd:541581">stovnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="land" msd="SNSGAr" lemmaRef="bd:527776">landsins</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kommununar" msd="SFPNAr" join="right">kommununar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="reka" msd="LSNPN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="landskassi" msd="SMSGAr" lemmaRef="bd:569465">landskassans</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kommuna" msd="SFSAAr" lemmaRef="bd:520934">kommununa</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="undantikin" msd="DGd" lemmaRef="bd:581415">undantikin</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="virkja" msd="APSNPN" lemmaRef="bd:554057">Virkir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stovnur" msd="SMPNar" lemmaRef="bd:541581">stovnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="undantikin" msd="LSNPN" lemmaRef="bd:581415">undantikin</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="56" msd="NOgnc">56</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útløga" msd="SFPNar" lemmaRef="bd:524339">útløgur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fyriskipa" msd="LSFPN" lemmaRef="bd:551235">fyriskipaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarlóg" msd="SFSDar" lemmaRef="bd:534048">fíggjarlóg</w>
+            <w lemma="danskur" msd="APWNSG" lemmaRef="bd:562763">danska</w>
+            <w lemma="ríki" msd="SNSGAr" lemmaRef="bd:530076">ríkisins</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="løgting" msd="SNSGAr" join="right" lemmaRef="bd:515993">løgtings</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ins" msd="SNSGAr" join="right">ins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kommuna" msd="SFPDar" lemmaRef="bd:520934">kommunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="reka" msd="LSNPN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="landskassur" msd="SMSAar" join="right">landskass</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ansur" msd="SMSAar" lemmaRef="bd:576798">ans</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kommuna" msd="SFSAAr" lemmaRef="bd:520934">kommununa</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virkir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stovnur" msd="SMPNar" lemmaRef="bd:541581">stovnar</w>
+            <w lemma="v.m." msd="TT" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="undantak" msd="SNSAAr" lemmaRef="bd:537126">undantakið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virkir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stovnur" msd="SMPNar" lemmaRef="bd:541581">stovnar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stovnur" msd="SMPAar" join="right" lemmaRef="bd:541581">stovnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ASWNPD" lemmaRef="bd:564189">flestu</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuligur" msd="APSFSD" lemmaRef="bd:557165">vinnuligari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útlendskur" msd="APSMPN" lemmaRef="bd:557701">útlendskir</w>
+            <w lemma="sendikonsul" msd="SMPNar">sendikonslar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sendi-starvs-maður" msd="SMPNar">sendistarvsmenn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="konsultænasta" msd="SFSDar">konsultænastu</w>
+            <w lemma="undantikin" msd="LSMPN" lemmaRef="bd:581415">undantiknir</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ríkisborgari" msd="SMPNar" join="right" lemmaRef="bd:547226">ríkisborgarar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="orð" msd="SNPDar" lemmaRef="bd:514234">orðum</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avmark" msd="LSMPN" join="right">avmark</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="CS">að</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="kirkja" msd="SFPNar" join="right" lemmaRef="bd:520831">kirkjur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="sjálvur" msd="APSFPN" lemmaRef="bd:555235">sjálvar</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="víkja" msd="Adegnc" lemmaRef="bd:575833">víkjandi</w>
+            <w lemma="kirkjuhús" msd="SNPDar" lemmaRef="bd:542779">kirkjuhúsum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grund" msd="SFSDar" lemmaRef="bd:534139">grund</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kikjugarði" msd="SMSDar" join="right">kikjugarði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undanti" msd="DNd">undanti</w>
+            <w lemma="knar" msd="LSFPN">knar</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="førur" msd="SFPDaP" join="right" lemmaRef="bd:555104">Før</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="oy" msd="SFPDaP" join="right" lemmaRef="bd:576505">oyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tjóðbanki" msd="SMSNaP" lemmaRef="bd:548053">Tjóðbanki</w>
+            <w lemma="Danmark" msd="SFSGaP">Danmarkar</w>
+            <w lemma="undantikin" msd="LSMSN" lemmaRef="bd:581415">undantikin</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="57" msd="NOgnc">57</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TT">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">SKATTSKYLDUG</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">INNTØKA</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">LØNTAKARUM</w>
+            <w lemma="D.1" msd="TT" join="right">D.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="BRUTTOinntøka" msd="SFSNAr">BRUTTOINNTØKAN</w>
+            <w lemma="Inntøkuhugtak" msd="SNSNAr">Inntøkuhugtakið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hugtak" msd="SNSNAr" lemmaRef="bd:537698">hugtakið</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="lýst" msd="LSNSN">lýst</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="allur" msd="PINpSN" lemmaRef="bd:587907">alt</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="leggja" msd="VUAtnp" lemmaRef="bd:518970">lagt</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="peningsvirði" msd="SNSDar" lemmaRef="bd:572708">peningsvirði</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="avmarking" msd="SFPDar" lemmaRef="bd:524478">avmarkingum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undantøka" msd="SFPDar" join="right" lemmaRef="bd:523845">undantøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">grundarlagið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokn" msd="SFSDar">útrokn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingini" msd="SFSDAr">ingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" join="right" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="brutto" msd="SFSAAr" lemmaRef="bd:587711">brutto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="frádráttarbæru" msd="APWFPA">frádráttarbæru</w>
+            <w lemma="bruttoútreiðsla" msd="SFPAAr" join="right">bruttoútreiðslurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="orð" msd="SNPDar" lemmaRef="bd:514234">orðum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="nettoupphædd" msd="SFSNar" join="right">nettoupphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="afturvendandi" msd="Adegnc" lemmaRef="bd:563639">Afturvendandi</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eingangsinntøkur" msd="SFPNar">eingangsinntøkur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuuppgerð" msd="SFSAAr" join="right">inntøkuuppgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="týd" msd="SMSAar">týd</w>
+            <w lemma="ning" msd="SMSAar" join="right">ning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="afturvendandi" msd="Adegnc" lemmaRef="bd:563639">afturvendandi</w>
+            <w lemma="lønarinntøka" msd="SFSNar" join="right" lemmaRef="bd:521417">lønarinntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvstøðugur" msd="APSNSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óvæntaður" msd="APSMSN" lemmaRef="bd:580716">óvæntaður</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gáva" msd="SFSNar" join="right" lemmaRef="bd:520375">gáva</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Globalmeginregla" msd="SFSNAr">Globalmeginreglan</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vunn" msd="LSFPN" join="right">vunn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="APSFPN" lemmaRef="bd:576757">ar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" lemmaRef="bd:528102">útlandinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="globalmeginregla" msd="SFSNAr" join="both">globalmeginreglan</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nakar" msd="PINpSN" lemmaRef="bd:587899">Nakað</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tví" msd="SMPNar">tví</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattasáttmáli" msd="SMPNar">skattasáttmálar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="forða" msd="VNAPP3" lemmaRef="bd:552974">forða</w>
+            <w lemma="skattseting" msd="SFSAar">skattseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="land" msd="SNPAar" join="right" lemmaRef="bd:527776">lond</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="154" msd="NOgnc">154</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSMSA" lemmaRef="bd:557602">ávísan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppkravdur" msd="LSMSN">uppkravdur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="samla" msd="LWFPN" lemmaRef="bd:550483">Samlaðu</w>
+            <w lemma="inntøka" msd="SFPNAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="samla" msd="LWFPA" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="inntøka" msd="SFPAAr" join="right" lemmaRef="bd:520688">inntøkurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lønmóttakari" msd="SMSNar" join="right">lønmóttakari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sjálvstøðugur" msd="APSNSA" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnnuvirki" msd="SNSAar" join="right">vinnnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kan" msd="VNAPS3">kan</w>
+            <w lemma="n" msd="VIAtnp">n</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="møguligur" msd="APSNSA" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="lønarinntøka" msd="SFSDAr" lemmaRef="bd:521417">lønarinntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuuppgerð" msd="SFSDAr" join="right">inntøkuuppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undantak" msd="SNPNar" lemmaRef="bd:537126">undantøk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avmarkur" msd="SMPNar">avmark</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingar" msd="SMPNar" join="right">ingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ítriv" msd="SNPAar" join="right" lemmaRef="bd:517805">ítriv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="síggja" msd="VMAtS2" join="left" lemmaRef="bd:514175">Sí</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="kapittul" msd="SNSAAr" lemmaRef="bd:529845">kapitlið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvstøðugur" msd="APSNSA" lemmaRef="bd:554392">Sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="løntakari" msd="SMPDar" join="right" lemmaRef="bd:546478">løntakarum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="lýsir" msd="VNAPS3">lýsir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="æs" msd="SFPAar" join="right" lemmaRef="bd:576777">æsir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="SNSNar" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="døma" msd="VNAPS3" lemmaRef="bd:553312">dømir</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nevna" msd="VNAPS3" lemmaRef="bd:553339">nevnir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="58" msd="NOgnc">58</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sigling" msd="SFSDar" join="right" lemmaRef="bd:525793">sigling</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fiskiskapur" msd="SMSDar" join="right" lemmaRef="bd:565863">fiskiskapi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvalaveiða" msd="SFSDar" join="right" lemmaRef="bd:586387">hvalaveiðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="landbúnaður" msd="SMSDar" join="right" lemmaRef="bd:566221">landbúnaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fuglaveiði" msd="SFSDar" join="right">fuglaveiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ídnaður" msd="SMSDar" join="right" lemmaRef="bd:566787">ídnaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handverk" msd="SNSDar" lemmaRef="bd:515249">handverki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="allur" msd="PINpSN" join="right" lemmaRef="bd:587907">alt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fi" msd="LSNSN">fi</w>
+            <w lemma="ngið" msd="LSNSN">ngið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vísindaligur" msd="APSFSA" join="right" lemmaRef="bd:555880">vísindaliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="listaligur" msd="APSFSA" lemmaRef="bd:556022">listaliga</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bókmentaligur" msd="APSFSA" lemmaRef="bd:556013">bókmentaliga</w>
+            <w lemma="starvsemi" msd="SFSAar" lemmaRef="bd:544326">starvsemi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="almennur" msd="APSFSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="tænasta" msd="SFSAar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hjálparveiting" msd="SFSAar" join="right">hjálparveiting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dagrøkt" msd="SFSNar" lemmaRef="bd:533706">Dagrøkt</w>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">Líkningarráðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nú" msd="DNd" join="left" lemmaRef="bd:576772">nú</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP" join="right">Skattaráðið</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rundskriv" msd="SNSDar" lemmaRef="bd:516543">rundskrivi</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="samtykkja" msd="VUAtnp" join="right" lemmaRef="bd:554136">samtykt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagrøktari" msd="SMPAar" lemmaRef="bd:544969">dagrøktarar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="veiting" msd="SFSDAr" lemmaRef="bd:526388">veitingini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="røkt" msd="SFSDAr" join="right" lemmaRef="bd:533024">røktini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kommununar" msd="SFPNAr">Kommununar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ávísa" msd="VIAtnp" lemmaRef="bd:553517">ávísa</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="Landsstýr" msd="SNSDAP" join="right">Landsstýr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inum" msd="SNSDAP">inum</w>
+            <w lemma="góðkenna" msd="LSNSA" lemmaRef="bd:553887">góðkent</w>
+            <w lemma="avrokningarstað" msd="SNSAar" join="right">avrokningarstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ávísa" msd="VIMtnp" lemmaRef="bd:553517">ávísast</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="skattafrárokn" msd="SFSAar">skattafrárokn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="forvinna" msd="LSFSN" lemmaRef="bd:575905">Forvunnin</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="fullur" msd="APWFSN" lemmaRef="bd:562108">fulla</w>
+            <w lemma="samsýning" msd="SFSNAr" join="right" lemmaRef="bd:525762">samsýningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="A-inntøka" msd="SFSNar" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sam" msd="SFSDAr" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sýning" msd="SFSDAr" join="right" lemmaRef="bd:526114">sýningini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="samtykkja" msd="VUAtnp" join="right" lemmaRef="bd:554136">samtykt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="veiting" msd="SFSNAr" lemmaRef="bd:526388">veitingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="dagur" msd="SFSAar" join="right" lemmaRef="bd:568412">dag</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="røkt" msd="SFSAar" lemmaRef="bd:533024">røkt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="skyldugur" msd="APSFSN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="B-inntøka" msd="SFSNar" join="right" lemmaRef="bd:518976">B-inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnstilla" msd="VIAtnp" lemmaRef="bd:550456">javnstilla</w>
+            <w lemma="kommunalur" msd="APSMPA" lemmaRef="bd:554524">kommunalar</w>
+            <w lemma="dagrøkt" msd="SMPAar" lemmaRef="bd:533706">dagrøkt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arar" msd="SMPAar" join="right">arar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="røkt" msd="SFSDAr" join="right" lemmaRef="bd:533024">røktini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skjalprógv" msd="SNSNar">Skjalprógv</w>
+            <w lemma="krevja" msd="VNMPS3" lemmaRef="bd:554166">krevst</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="burturleiga" msd="VNAPS3">burturleiga</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="burturfes" msd="VIAtnp">burturfes</w>
+            <w lemma="ting" msd="SNPAar" lemmaRef="bd:517328">ting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leysafæ" msd="SNSDar" lemmaRef="bd:518930">leysafæ</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættur" msd="SMSDar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="indi" msd="SNPDar" lemmaRef="bd:513887">indum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lunnindi" msd="SNPDar" join="right" lemmaRef="bd:574248">lunnindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="húsarúmd" msd="SFSDar">húsarúmd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="egin" msd="APSNPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="hús" msd="SNPDar" join="right" lemmaRef="bd:527779">húsum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">renta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lánsbræv" msd="SNPDar" join="right" lemmaRef="bd:538214">lánsbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="fíggjarkrøvum" msd="SFPDar">fíggjarkrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útlæntum" msd="LSMSD">útlæntum</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rentuinntøka" msd="SFPNar" join="right" lemmaRef="bd:522268">rentuinntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalvinningur" msd="SMSDar" join="right" lemmaRef="bd:539938">kapitalvinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættur" msd="SMSDar" lemmaRef="bd:566096">rætti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tíðarvissur" msd="APSNPA" lemmaRef="bd:561684">tíðarviss</w>
+            <w lemma="gjald" msd="SNPAar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bíðipeningi" msd="SMSDar" join="right">bíðipeningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uppi" msd="DNd" lemmaRef="bd:588029">uppi</w>
+            <w lemma="haldspeningur" msd="SMSDar" join="right">haldspeningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lívrenta" msd="SFSDar" join="right" lemmaRef="bd:527266">lívrentu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirseturenta" msd="SFSDar" join="right" lemmaRef="bd:519706">eftirseturentu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arvarenta" msd="SFSDar">arvarentu</w>
+            <w lemma="o.t." msd="TS" join="right">o.t.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hald" msd="SNSDar" join="right" lemmaRef="bd:583097">haldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fólka" msd="SFSDar" lemmaRef="bd:550017">fólka</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avlamiseftirløn" msd="SFSDar" join="right">avlamiseftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgjald" msd="SNSDar" lemmaRef="bd:537438">avgjaldi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ókeypis" msd="Adegnc" lemmaRef="bd:587024">ókeypis</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastogn" msd="SFSDar" lemmaRef="bd:533875">fastogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leysafæ" msd="SNSDar" lemmaRef="bd:518930">leysafæ</w>
+            <w lemma="o.t" msd="TS" join="right">o.t</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fríur" msd="APSMPN" lemmaRef="bd:563109">Fríir</w>
+            <w lemma="ágóðar" msd="SMPNar">ágóðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ókeypis" msd="Adegnc" lemmaRef="bd:587024">ókeypis</w>
+            <w lemma="nýtsla" msd="SFSNar" lemmaRef="bd:521900">nýtsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastogn" msd="SFSDar" lemmaRef="bd:533875">fastogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leysafæ" msd="SNSDar" lemmaRef="bd:518930">leysafæ</w>
+            <w lemma="o.t." msd="TS" join="right">o.t.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lógargrein" msd="SFSNAr" lemmaRef="bd:576681">Lógargreinin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="fyribrigdi" msd="SNPAar" join="right" lemmaRef="bd:572262">fyribrigdi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="starvsfólk" msd="SNPAar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="t.d." msd="TS" join="right">t.d.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hús" msd="SNSAar" join="right" lemmaRef="bd:527779">hús</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bilur" msd="SMPAar" join="right" lemmaRef="bd:542624">bilar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="telefon" msd="SFSAar" join="right">telefon</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partv" msd="SMSAar">partv</w>
+            <w lemma="ísur" msd="SMSDar" lemmaRef="bd:565533">ís</w>
+            <w lemma="ókeypis" msd="DNd" join="right" lemmaRef="bd:587569">ókeypis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="høvuðspartaeigari" msd="SMSNar">høvuðspartaeigari</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="partafelag" msd="SNSDar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvis" msd="DNd">partvis</w>
+            <w lemma="fríur" msd="APSFSA" lemmaRef="bd:563109">fría</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="árligur" msd="DNd" lemmaRef="bd:556751">árliga</w>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">vegleiðandi</w>
+            <w lemma="upphædd" msd="SFPAar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMPA" lemmaRef="bd:563109">fríar</w>
+            <w lemma="ágóðar" msd="SMPAar" join="right">ágóðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="starvsfólk" msd="SNSNAr" lemmaRef="bd:517063">starvsfólkið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="prógva" msd="VIAtnp" join="right" lemmaRef="bd:552753">prógva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="arbeið" msd="SNSGAr" join="right" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gevari" msd="SMSDAr" lemmaRef="bd:513800">gevaranum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APWMSD" lemmaRef="bd:563109">fría</w>
+            <w lemma="ágóði" msd="SMSDAr" lemmaRef="bd:549246">ágóðanum</w>
+            <w lemma="lækka" msd="LSNSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="tilsvarandi" msd="DNd" join="right" lemmaRef="bd:563902">tilsvarandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="niðurum" msd="DNd" lemmaRef="bd:587385">niðurum</w>
+            <w lemma="0" msd="NOgnc">0</w>
+            <w lemma="kr." msd="TS">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="59" msd="NOgnc">59</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="koyribók" msd="SFSNar">Koyribók</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSMSD" lemmaRef="bd:563109">fríum</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="koyring" msd="SFSAar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="10.000" msd="NOgnc">10.000</w>
+            <w lemma="km" msd="TS">km</w>
+            <w lemma="árligur" msd="DNd" join="right" lemmaRef="bd:556751">árliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">Kann</w>
+            <w lemma="starvsfólk" msd="SNSNAr" lemmaRef="bd:517063">starvsfólkið</w>
+            <w lemma="prógva" msd="VIAtnp" lemmaRef="bd:552753">prógva</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sanna" msd="VIAtnp" join="right" lemmaRef="bd:551018">sanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="koyribók" msd="SFSDar" join="right">koyribók</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="privatur" msd="APWFSN" lemmaRef="bd:560948">privata</w>
+            <w lemma="koyra" msd="SFSNAr" join="right" lemmaRef="bd:553384">koyr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingin" msd="SFSNAr">ingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="10.000" msd="NOgnc">10.000</w>
+            <w lemma="km" msd="TT" join="right">km</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="lækka" msd="LSFSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="lutfalsligur" msd="DNd" join="right" lemmaRef="bd:556956">lutfalsliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">Kravt</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="greidligur" msd="DNd" lemmaRef="bd:556052">greidliga</w>
+            <w lemma="framganga" msd="VNAPS3" join="right" lemmaRef="bd:575990">framgongur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="býti" msd="SNSNAr" lemmaRef="bd:572096">býtið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="koyring" msd="SFSAar" join="right" lemmaRef="bd:525225">koyring</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dómur" msd="SMSAar" lemmaRef="bd:542633">dóm</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="13." msd="NOgnc">13.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1973" msd="NOgnc">1973</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Vestara" msd="SgncaP">Vestara</w>
+            <w lemma="Landsrætti" msd="SFSDaP">Landsrætti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hægstarættardóm" msd="SMSAar">hægstarættardóm</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="1994" msd="NOgnc" join="right">1994</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hækka" msd="VUAtnp" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APWFSA" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="høvuðspartaeigari" msd="SMSDar">høvuðspartaeigara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="APSFSD" lemmaRef="bd:560948">privatari</w>
+            <w lemma="koyring" msd="SFSDar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCMPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="persónbilur" msd="SMPDar" lemmaRef="bd:540817">persónbilum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Høvuðspartaeigari" msd="SMSNAr">Høvuðspartaeigarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tveir" msd="NCMPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="per" msd="TS" lemmaRef="bd:586895">per</w>
+            <w lemma="sónbilum" msd="SMPDar">sónbilum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="koyra" msd="SFSNar" lemmaRef="bd:553384">koyri</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">roknskapur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDMpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="báðir" msd="PIMpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="bilur" msd="SMPAAr" join="right" lemmaRef="bd:542624">bilarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Hægstirættur" msd="APSMSN">Hægstirættur</w>
+            <w lemma="leggja" msd="VNAAS3" lemmaRef="bd:518970">legði</w>
+            <w lemma="dentur" msd="SMSAar" lemmaRef="bd:542387">dent</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="høvd" msd="SMSNAr" lemmaRef="bd:571794">høvuðs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="partaeigari" msd="SMSNAr" lemmaRef="bd:546925">partaeigarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="prógva" msd="VUAtnp" lemmaRef="bd:552753">prógvað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sanna" msd="VUAtnp" join="right" lemmaRef="bd:551018">sannað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMPDAr" lemmaRef="bd:542624">bilunum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="koyring" msd="SFSAar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="koyring" msd="SFSNar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="in" msd="DNd">in</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="smávegis" msd="DNd" join="right" lemmaRef="bd:587687">smávegis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tilsíðisseta" msd="VIAtnp">tilsíðisseta</w>
+            <w lemma="skattseting" msd="SFSAAr">skattsetingina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattligur" msd="APWNSA" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="APSFSD" lemmaRef="bd:560948">privatari</w>
+            <w lemma="koyring" msd="SFSDar" join="right" lemmaRef="bd:525225">koyring</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="høvuðsregla" msd="SFSNar" lemmaRef="bd:520625">høvuðsregla</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="spara" msd="VNAPS3" lemmaRef="bd:553371">sparir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="byggiumráð" msd="SNSAAr">byggiumráðið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="handverkari" msd="SMPNar" join="right" lemmaRef="bd:545725">Handverkarar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="líkningarráð" msd="SNSNAP" lemmaRef="bd:571274">Líkningarráðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nú" msd="DNd" join="left" lemmaRef="bd:576772">nú</w>
+            <w lemma="tollur" msd="SNSNAP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP" join="right">Skattaráðið</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilvísing" msd="SFSDar" lemmaRef="bd:526166">tilvísing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="reglubundin" msd="APSFSA" lemmaRef="bd:581105">reglubundna</w>
+            <w lemma="mannagongd" msd="SFSAar" lemmaRef="bd:534740">mannagongd</w>
+            <w lemma="samtykkja" msd="VUAtnp" join="right" lemmaRef="bd:554136">samtykt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="handverkari" msd="SMSNar" lemmaRef="bd:545725">handverkari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="handverksmeistari" msd="SMSNar">handverksmeistari</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="missa" msd="LSFSD" lemmaRef="bd:553983">mistari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="svara" msd="DNd" lemmaRef="bd:551385">svarandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vanligur" msd="APSFSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="arbeiðstíð" msd="SFSAar" join="right" lemmaRef="bd:533474">arbeiðstíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="leggja" msd="VNAPS3" lemmaRef="bd:518970">leggur</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skap" msd="VIAtnp" lemmaRef="bd:536850">skapa</w>
+            <w lemma="vara" msd="Adegnc" lemmaRef="bd:551382">varandi</w>
+            <w lemma="virði" msd="SNPAar" lemmaRef="bd:573238">virðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="sjálvur" msd="APSMSA" lemmaRef="bd:555235">sjálvan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="fak" msd="SNSAar" join="right" lemmaRef="bd:514840">fak</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tveir" msd="NCMPN" lemmaRef="bd:530548">tveir</w>
+            <w lemma="handverkari" msd="SMPNar" lemmaRef="bd:545725">handverkarar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="handverksmeistari" msd="SMPNar">handverksmeistarar</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sokallaður" msd="APSNSA" lemmaRef="bd:579991">sokallað</w>
+            <w lemma="gerðabýti" msd="SNSAar" join="right" lemmaRef="bd:572290">gerðabýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umrøða" msd="LWFSN" lemmaRef="bd:553699">Umrødda</w>
+            <w lemma="missa" msd="LWFSN" lemmaRef="bd:553983">mista</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="inntøkuføra" msd="VIMtnp" lemmaRef="bd:553402">inntøkuførast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="fyrimælunum" msd="SNPDAr">fyrimælunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="b." msd="TS">b.</w>
+            <w lemma="Anna" msd="PIFpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="skattgjaldari" msd="SMPAar" lemmaRef="bd:547448">skattgjaldarar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mannagongd" msd="SFSNAr" lemmaRef="bd:534740">mannagongdin</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="svara" msd="DNd" lemmaRef="bd:551385">svarandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vanligur" msd="APSFSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="arbeiðstíð" msd="SFSAar" lemmaRef="bd:533474">arbeiðstíð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPN3PD" lemmaRef="bd:513683">teim</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="APSNPD" lemmaRef="bd:513687">um</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="útbúgving" msd="SFSAar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ar" msd="SNSAar" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="beiða" msd="SNSAar" lemmaRef="bd:553635">beiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="s" msd="SMSAar">s</w>
+            <w lemma="jálvan" msd="APSMSA" join="right">jálvan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSFSD" lemmaRef="bd:556584">vanligari</w>
+            <w lemma="frítíð" msd="SFSDar" join="right" lemmaRef="bd:534015">frítíð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">Arbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="skattgjaldari" msd="SMSNar" join="right" lemmaRef="bd:547448">Skattgjaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="nakar" msd="PINpSA" lemmaRef="bd:587899">nakað</w>
+            <w lemma="afturfyri" msd="DNd" join="right" lemmaRef="bd:587880">afturfyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="móttikin" msd="APWFSD" lemmaRef="bd:581402">móttiknu</w>
+            <w lemma="gáva" msd="SFSDAr" join="right" lemmaRef="bd:520375">gávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="60" msd="NOgnc">60</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="left">1981</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="mettur" msd="LSNSD" lemmaRef="bd:561729">mettum</w>
+            <w lemma="virði" msd="SNSDar" lemmaRef="bd:573238">virði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ókeypis" msd="Adegnc" lemmaRef="bd:587024">ókeypis</w>
+            <w lemma="arbeiðsmegi" msd="SFSDar" lemmaRef="bd:544160">arbeiðsmegi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partafelag" msd="SNSDar" join="right" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="høvuðspartaeigari" msd="SMSNar">høvuðspartaeigari</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="v" msd="KC">v</pc>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="virða" msd="VNAPP3" join="left" lemmaRef="bd:518958">virðir</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ókeypis" msd="Adegnc" lemmaRef="bd:587024">ókeypis</w>
+            <w lemma="arbeiðsmegi" msd="SFSNar" join="right" lemmaRef="bd:544160">arbeiðsmegi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="partafelag" msd="SNSDar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góður" msd="APSNPG" join="right" lemmaRef="bd:535951">góða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="virði" msd="SNPAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="skapar" msd="VNAPS3" join="right">skapar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="samtykkja" msd="VNAAS3" lemmaRef="bd:554136">samtykti</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="gera" msd="LWFSA" lemmaRef="bd:575738">gjørdu</w>
+            <w lemma="álíkning" msd="SFSAar" join="right" lemmaRef="bd:526487">álíkning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="broyting" msd="SFSDar" join="right" lemmaRef="bd:524586">broyting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eigari" msd="SMSNar" lemmaRef="bd:513834">eigari</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="parta" msd="VIAtnp" lemmaRef="bd:552528">parta</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="mettur" msd="LWFSA" lemmaRef="bd:561729">mettu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="..." msd="KE" join="right">...</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="skjóta" msd="VNAAS3" lemmaRef="bd:575851">skeyt</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSAaP" join="right" lemmaRef="bd:566096">Rætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundegving" msd="SFSDar" join="right">grundegving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Det" msd="PPN3SN" join="left">Det</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="en" msd="RFSNI">en</w>
+            <w lemma="forudsætning" msd="SFSNar">forudsætning</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="beskatte" msd="VIAtnp">beskatte</w>
+            <w lemma="en" msd="RMSAI">en</w>
+            <w lemma="ar" msd="SMSAar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bejdsindsats" msd="SMSAar">bejdsindsats</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="denne" msd="PDMpSN">denne</w>
+            <w lemma="modsvares" msd="VNMPS3">modsvares</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="eta" msd="RNSDI" lemmaRef="bd:576212">et</w>
+            <w lemma="vederlag" msd="SNSAar">vederlag</w>
+            <w lemma="under" msd="DGd">under</w>
+            <w lemma="en" msd="PIFpSA">en</w>
+            <w lemma="eller" msd="CC">eller</w>
+            <w lemma="anden" msd="PIFpSA">anden</w>
+            <w lemma="formur" msd="SFSAar" join="right" lemmaRef="bd:539438">form</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="det" msd="PPN3SA">det</w>
+            <w lemma="være" msd="CC">være</w>
+            <w lemma="sig" msd="DNd" lemmaRef="bd:571337">sig</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="penge" msd="SMPDar">penge</w>
+            <w lemma="eller" msd="CC">eller</w>
+            <w lemma="andre" msd="PINpPD">andre</w>
+            <w lemma="formuegoder" msd="SMPDar" join="right">formuegoder</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Herefter" msd="DNd">Herefter</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="da" msd="CS">da</w>
+            <w lemma="det" msd="PPN3SN">det</w>
+            <w lemma="må" msd="VNAPS3">må</w>
+            <w lemma="lægges" msd="VIMtnp">lægges</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SMSGar" lemmaRef="bd:534139">grund</w>
+            <w lemma="samur" msd="CS" lemmaRef="bd:562852">som</w>
+            <w lemma="ubestridt" msd="APSNSN" join="right">ubestridt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="der" msd="PPN3SN">der</w>
+            <w lemma="ikke" msd="DNd">ikke</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="udbetalt" msd="LSFSN">udbetalt</w>
+            <w lemma="sagsøgeren" msd="SMSDAr">sagsøgeren</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="eller" msd="CC">eller</w>
+            <w lemma="ydet" msd="LSNSN">ydet</w>
+            <w lemma="hamur" msd="PPM3SD" lemmaRef="bd:531201">ham</w>
+            <w lemma="nogen" msd="PIFpSA">nogen</w>
+            <w lemma="anden" msd="PIFpSN">anden</w>
+            <w lemma="formur" msd="SFSAar" lemmaRef="bd:539438">form</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="vederlag" msd="SNSNar">vederlag</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="det" msd="RNSAD">det</w>
+            <w lemma="omhandlede" msd="LWNSA">omhandlede</w>
+            <w lemma="arbejde" msd="SNSAar" join="right">arbejde</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="der" msd="DNd">der</w>
+            <w lemma="være" msd="VIAtnp">være</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="give" msd="VIAtnp">give</w>
+            <w lemma="sagsøgeren" msd="SMSDAr">sagsøgeren</w>
+            <w lemma="medhold" msd="SNSAar">medhold</w>
+            <w lemma="i" msd="DGd" join="right">i</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ligningskommissioen" msd="SMSNAr">ligningskommissioen</w>
+            <pc lemma="...." msd="KE">....</pc>
+            <w lemma="har" msd="VNAPS3" lemmaRef="bd:587265">har</w>
+            <w lemma="været" msd="VUAtnp">været</w>
+            <w lemma="uberettiget" msd="APSFSN">uberettiget</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sætte" msd="VIAtnp">sætte</w>
+            <w lemma="hamur" msd="PPM3SA" lemmaRef="bd:531201">ham</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="skat" msd="SMSAar">skat</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="en" msd="RFSDI">en</w>
+            <w lemma="anslået" msd="LSFSD">anslået</w>
+            <w lemma="indtægt" msd="SFSDar">indtægt</w>
+            <pc lemma="...." msd="KE">....</pc>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfallandi" msd="Adegnc">tilfallandi</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvi</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skiftistjór" msd="SMSNar">skiftistjór</w>
+            <w lemma="i" msd="DNd" join="right">i</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avtøkustjóri" msd="SMSNar" lemmaRef="bd:544613">avtøkustjóri</w>
+            <w lemma="o.t." msd="TS" join="right">o.t.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="tilfallandi" msd="Adegnc">tilfallandi</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="studningur" msd="SMPDar" join="right" lemmaRef="bd:541605">studningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gáva" msd="SFPDar" lemmaRef="bd:520375">gávum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sbr." msd="TT" join="left">sbr.</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="happadráttur" msd="SMSDar" lemmaRef="bd:567651">happadrátti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="eydnuspæl" msd="SNSDar" lemmaRef="bd:538168">eydnuspæli</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="inntøka" msd="SFPDar" join="right" lemmaRef="bd:520688">inntøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="telja" msd="VIAtnp" lemmaRef="bd:575710">telja</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="–" msd="KO" join="right">–</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="toppur" msd="SMSAAr" lemmaRef="bd:565202">toppin</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">Gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="burturluting" msd="SFSDar" lemmaRef="bd:524620">burturluting</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="burturluting" msd="SFSDar" lemmaRef="bd:524620">burturluting</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="burturluting" msd="SFSDar" join="right" lemmaRef="bd:524620">burturluting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eydnuspæl" msd="SNSDar" join="right" lemmaRef="bd:538168">eydnuspæli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="happadráttur" msd="SMSDar" join="right" lemmaRef="bd:567651">happadrátti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vedding" msd="SFSNar" join="right" lemmaRef="bd:526381">vedding</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="premiulá" msd="SNSNar">premiulá</w>
+            <w lemma="nsbrævi" msd="SNSNar" join="right">nsbrævi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="prem" msd="SFSNar" join="right">prem</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="iukonto" msd="SFSDar" join="right">iukonto</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gitikapping" msd="SFSNar" lemmaRef="bd:524955">gitikapping</w>
+            <w lemma="o.t" msd="TS" join="right">o.t</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantikin" msd="LSMSN" lemmaRef="bd:581415">undantikin</w>
+            <w lemma="inntøkuskattur" msd="SMSDar" lemmaRef="bd:531109">inntøkuskatti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="land" msd="SNSAar" lemmaRef="bd:527776">land</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kommuna" msd="SFSAar" join="right" lemmaRef="bd:520934">kommunu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tiltak" msd="SNSNAr" lemmaRef="bd:537371">tiltakið</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="loyvi" msd="SNSDar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="føroyskur" msd="APSMSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tiltak" msd="SNSNAr" lemmaRef="bd:537371">tiltakið</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="almennur" msd="APSNSN" join="right" lemmaRef="bd:561652">alment</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="VNMPS3" join="right" lemmaRef="bd:554166">krevst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="bókmentaligur" msd="APSFSD" join="right" lemmaRef="bd:556013">bókmentaligari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="listaligur" msd="APSFSD" join="right" lemmaRef="bd:556022">listaligari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vísindaligur" msd="APSFSD" lemmaRef="bd:555880">vísindaligari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tekniskur" msd="APSFSD" lemmaRef="bd:558144">tekniskari</w>
+            <w lemma="kapping" msd="SFSDar" lemmaRef="bd:525161">kapping</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virðisløn" msd="SFSNar" lemmaRef="bd:536630">virðisløn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tílíkur" msd="PINpSA" lemmaRef="bd:555432">tílíkt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="undantikin" msd="LSFSN" lemmaRef="bd:581415">undantikin</w>
+            <w lemma="inntøkuskattur" msd="SMSDar" lemmaRef="bd:531109">inntøkuskatti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="land" msd="SNSAar" lemmaRef="bd:527776">land</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kommuna" msd="SFSAar" join="right" lemmaRef="bd:520934">kommunu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuskattur" msd="SMSAar" lemmaRef="bd:531109">inntøkuskatt</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landskassi" msd="SMSAAr" join="right" lemmaRef="bd:569465">landskassan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDAr" join="right" lemmaRef="bd:542165">vinninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="3.000" msd="NOgnc">3.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="gáva" msd="SFSNar" lemmaRef="bd:520375">Gáva</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="samtykkja" msd="VUAtnp" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="fylgjandi" msd="Adegnc" lemmaRef="bd:563697">fylgjandi</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gáva" msd="SFPAar" lemmaRef="bd:520375">gávur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="rundskriv" msd="SNSNar" join="left" lemmaRef="bd:516543">Rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2016" msd="NOgnc" join="right">2016</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gáva" msd="SFPNar" lemmaRef="bd:520375">Gávur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="starvsfólk" msd="SNPAar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="serstakur" msd="APSNSA" lemmaRef="bd:561161">serstakt</w>
+            <w lemma="høva" msd="SNSAar" join="right" lemmaRef="bd:553452">høvi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="gáva" msd="SFPNar" lemmaRef="bd:520375">Gávur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="upphædd" msd="SFSAAr" join="right" lemmaRef="bd:536498">upphæddina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gáva" msd="SFPNar" lemmaRef="bd:520375">Gávur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="naturalia" msd="SNSDar" join="both">naturalia</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="keypsprísur" msd="SMSNAr" lemmaRef="bd:566644">keypsprísurin</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="meirvirðisgjald" msd="SNSAar" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1.500" msd="NOgnc">1.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lítið" msd="DNC" join="right" lemmaRef="bd:586955">minni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="61" msd="NOgnc">61</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="keypsprísur" msd="SMSNAr" lemmaRef="bd:566644">keypsprísurin</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="meirvirðisgjald" msd="SNSAar" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="1.500" msd="NOgnc">1.500</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="gjalda" msd="VIMtnp" lemmaRef="bd:576419">gjaldast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="upphædd" msd="SFSDAr" join="right" lemmaRef="bd:536498">upphæddini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="toppur" msd="SMSAAr" lemmaRef="bd:565202">toppin</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="íløgustudningur" msd="SMSNar" join="right">íløgustudningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="egnsudvikling" msd="SMSAar" join="both">egnsudvikling</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="menningargrunnur" msd="SMSAar">menningargrunn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ídnaður" msd="SMSAar" join="right" lemmaRef="bd:566787">ídnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handverk" msd="SNSAar" lemmaRef="bd:515249">handverk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="ASWFPA" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="fyritøka" msd="SFPAar" lemmaRef="bd:520155">fyritøkur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="skeið" msd="SNSAar" join="right" lemmaRef="bd:571040">skeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="byrja" msd="VNAPS3" lemmaRef="bd:549807">byrjar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="studningur" msd="SMSAAr" join="right" lemmaRef="bd:541605">studningin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">Hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSMSN" lemmaRef="bd:578418">stórur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="studningur" msd="SMSDAr" lemmaRef="bd:541605">studninginum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="ár" msd="SNSNAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="síggja" msd="VNAPS3" lemmaRef="bd:514175">sær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="skeið" msd="SNSDAr" join="right" lemmaRef="bd:571040">skeiðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="vinna" msd="SFSNar" join="left" lemmaRef="bd:524070">vinna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="spekulatión" msd="SFSNar" join="right" lemmaRef="bd:577746">spekulatión</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ágóði" msd="SMSNar" lemmaRef="bd:549246">Ágóði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="RMSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="skattskyldugur" msd="APWMSD" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIFpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="keypa" msd="VUAtnp" lemmaRef="bd:553478">keypt</w>
+            <w lemma="ogna" msd="LWMSA" lemmaRef="bd:550912">ogna</w>
+            <w lemma="rlutin" msd="SMSAAr">rlutin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ágóði" msd="SMSDar" join="right" lemmaRef="bd:549246">ágóða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="selur" msd="VNAPS3" lemmaRef="bd:531209">Selir</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="stuttur" msd="DNC" lemmaRef="bd:562083">styttri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="ætla" msd="VIMtnp" join="right" lemmaRef="bd:549302">ætlast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ogna" msd="VUAtnp" lemmaRef="bd:550912">ogna</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eyga" msd="SNSAar" lemmaRef="bd:513549">eyga</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="prógva" msd="LSNSN" lemmaRef="bd:552753">prógvað</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eystari" msd="PEg1nc" lemmaRef="bd:559300">Eystara</w>
+            <w lemma="landsrættarmál" msd="SNSNar">landsrættarmál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="163" msd="NOgnc" join="right">163</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1992" msd="NOgnc" join="left">1992</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Lsk-mál" msd="TS" join="left">Lsk-mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1989" msd="NOgnc" join="both">1989</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grundøki" msd="SNSDar" join="right" lemmaRef="bd:529957">grundøki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landsskattanevnd" msd="SFSDAr" join="right">landsskattanevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSAaP" join="right" lemmaRef="bd:566096">Rætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="tinglýsa" msd="LSFSN" lemmaRef="bd:553525">tinglýst</w>
+            <w lemma="ognarheimild" msd="SFSNar">ognarheimild</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="fyrrenn" msd="DNd" lemmaRef="bd:587889">fyrrenn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="1986" msd="NOgnc">1986</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SFSAar" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="søla" msd="SFSAAr" lemmaRef="bd:523417">søluna</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1980" msd="NOgnc" join="right">1980</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SFSAar" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stevna" msd="Adegnc" lemmaRef="bd:553340">stevnandi</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1987" msd="NOgnc">1987</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="skattgjaldari" msd="SMSAar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="øki" msd="SNSDar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="keypa" msd="VUAtnp" join="right" lemmaRef="bd:553478">keypt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">Víðari</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="m" msd="TS" join="right">m</w>
+            <pc lemma=".." msd="KE" join="both">..</pc>
+            <w lemma="a." msd="TS" join="left">a.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="niðurstøða" msd="SFSDAr" lemmaRef="bd:521827">niðurstøðuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSDaP" join="right" lemmaRef="bd:566096">Rætti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" join="right" lemmaRef="bd:576164">halda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stevna" msd="Adegnc" lemmaRef="bd:553340">stevnandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1980" msd="NOgnc">1980</w>
+            <w lemma="keypa" msd="VNAAS3" lemmaRef="bd:553478">keypti</w>
+            <w lemma="ogn" msd="SFSAAr" lemmaRef="bd:576965">ognina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kvitti" msd="SMSDar" lemmaRef="bd:548971">kvittanum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="PPF3SD" lemmaRef="bd:513683">henni</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ágóði" msd="SMSDar" join="right" lemmaRef="bd:549246">ágóða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="grundarlag" msd="SNSAar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="støði" msd="SNSDar" lemmaRef="bd:572988">støði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hækka" msd="VIAtnp" lemmaRef="bd:549974">hækka</w>
+            <w lemma="skattskyldgu" msd="APWFSA">skattskyldgu</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="stevna" msd="DNd" lemmaRef="bd:553340">stevnandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ágóði" msd="SMSDAr" lemmaRef="bd:549246">ágóðanum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="søla" msd="SFSDAr" join="right" lemmaRef="bd:523417">søluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSDaP" lemmaRef="bd:566096">Rætti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eystari" msd="SMSGaP" lemmaRef="bd:559300">Eystara</w>
+            <w lemma="Landsrætt" msd="SMSAaP" join="right">Landsrætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="stevna" msd="LWNSD" lemmaRef="bd:553340">stevnda</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="grundgeving" msd="SFSDar" lemmaRef="bd:524987">grundgeving</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSNaP" join="right" lemmaRef="bd:566096">Rættur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="føra" msd="VUAtnp" lemmaRef="bd:553403">ført</w>
+            <w lemma="neyðugur" msd="APSNSA" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="prógv" msd="SNSAar" lemmaRef="bd:527790">prógv</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stevna" msd="LWMSN" lemmaRef="bd:553340">stevndi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="keypa" msd="VUAtnp" lemmaRef="bd:553478">keypt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ætlan" msd="SFSDar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Spekulatiónsíløga" msd="SFSNar">Spekulatiónsíløga</w>
+            <w lemma="Ráðsavgerð" msd="SFSNar">Ráðsavgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="8." msd="NOgnc">8.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="1993" msd="NOgnc" join="right">1993</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1989" msd="NOgnc">1989</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="íløgufelag" msd="SNSAar">íløgufelag</w>
+            <w lemma="tekna" msd="VUAtnp" lemmaRef="bd:550947">teknað</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="íløga" msd="SFSAar" lemmaRef="bd:524236">íløgu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="diamantur" msd="SMSAar" join="right" lemmaRef="bd:539068">diamant</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="81.584" msd="NOgnc">81.584</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="peningur" msd="SMSNar" join="right" lemmaRef="bd:540811">peningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="útgjaldast" msd="VIMtnp">útgjaldast</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="seint" msd="DNC" join="right" lemmaRef="bd:587778">seinni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1992" msd="NOgnc" join="right">1992</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="íløgufelag" msd="SNSNAr">íløgufelagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gjaldssteðgur" msd="SMSAar" join="right">gjaldssteðg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="boð" msd="SNSAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søluprísur" msd="SMSNAr" lemmaRef="bd:566662">søluprísurin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="diamantun" msd="SFSDar">diamantun</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="liggja" msd="VNAAS3" lemmaRef="bd:576388">lá</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="10" msd="NOgnc" join="both">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íløguvirði" msd="SNSDAr" join="right">íløguvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="73.425" msd="NOgnc">73.425</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="góðtaka" msd="VNAAS3" lemmaRef="bd:576129">góðtók</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">Treytirnar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="62" msd="NOgnc">62</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="spekulatiónsvirksemi" msd="SNSDar">spekulatiónsvirksemi</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="lúka" msd="LSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ágóði" msd="SMSNar" lemmaRef="bd:549246">ágóði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="skatta" msd="LSMSN" join="right" lemmaRef="bd:552600">skattaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ognarlutur" msd="SMSNAr" lemmaRef="bd:566127">ognarluturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="keypa" msd="LSMSN" lemmaRef="bd:553478">keyptur</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSMSN" lemmaRef="bd:576279">seldur</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ágóði" msd="SMSDar" join="right" lemmaRef="bd:549246">ágóða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="slíkur" msd="PINpSA" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lønarinntøka" msd="SFSNar" lemmaRef="bd:521417">Lønarinntøka</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="118" msd="NOgnc" join="right">118</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útgoldið" msd="VUAtnp">útgoldið</w>
+            <w lemma="a-inntøka" msd="SNSAar" join="right" lemmaRef="bd:518974">A-inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="skattav" msd="SNSAar">skattav</w>
+            <w lemma="alda" msd="SNSAar" join="right" lemmaRef="bd:549403">aldi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSAar">num</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="samanlagdur" msd="APWFSA" lemmaRef="bd:561209">samanløgdu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="biðja" msd="LSNSN" lemmaRef="bd:576202">biðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samanbera" msd="VNAPS3" lemmaRef="bd:576026">samanber</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="118" msd="NOgnc" join="right">118</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="b" msd="SNSDar">b</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="upplýsingarskyldugi" msd="APWMSN" join="right">upplýsingarskyldugi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tollur" msd="SNSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSDAP" join="right">Skattaráðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upplýsa" msd="VIAtnp" lemmaRef="bd:553529">upplýsa</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="møguligur" msd="APSMPA" lemmaRef="bd:557122">møguligar</w>
+            <w lemma="fríur" msd="APSMPA" lemmaRef="bd:563109">fríar</w>
+            <w lemma="ágóðar" msd="SMPAar" join="right">ágóðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lata" msd="VUAtnp" join="right" lemmaRef="bd:576191">latið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Upplýsingarskylda" msd="SFSNAr" join="right">Upplýsingarskyldan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="NOgnc">a</w>
+            <w lemma="fevna" msd="VNAPS3" join="right" lemmaRef="bd:553332">fevnir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="118" msd="NOgnc" join="right">118</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="c" msd="TS">c</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útgold" msd="LSFSA">útgold</w>
+            <w lemma="na" msd="APSFSA">na</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="góðskriva" msd="LSFSA" lemmaRef="bd:552790">góðskrivaða</w>
+            <w lemma="samsýning" msd="SFSAar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rithøvundur" msd="SMSAar" lemmaRef="bd:538607">rithøvund</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tónaskald" msd="SNSAar" lemmaRef="bd:574509">tónaskald</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samsýning" msd="SFSAar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útinna" msd="Adegnc" lemmaRef="bd:553956">útinnandi</w>
+            <w lemma="listafólk" msd="SNPAar" lemmaRef="bd:585442">listafólk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Upplýsingarskylda" msd="SFSNAr">Upplýsingarskyldan</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útgjalding" msd="SFSAar" lemmaRef="bd:526578">útgjalding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgjald" msd="SNSDar" lemmaRef="bd:537438">avgjaldi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="einkarrætti" msd="SMSDar" join="right">einkarrætti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrimynd" msd="SFSAar" join="right" lemmaRef="bd:534033">fyrimynd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vørumerki" msd="SNSAar" lemmaRef="bd:530205">vørumerki</w>
+            <w lemma="o.l" msd="TS" join="right">o.l</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="avgjald" msd="SNSNAr" lemmaRef="bd:537438">avgjaldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="leypa" msd="DNd" lemmaRef="bd:576005">leypandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" join="right" lemmaRef="bd:513752">einum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">Nær</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">Meginreglan</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSMSN" join="right" lemmaRef="bd:575908">vunnin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samtíðarskattaskipan" msd="SFSDAr">samtíðarskattaskipanini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="miða" msd="LSNSN" lemmaRef="bd:552928">miðað</w>
+            <w lemma="ímóti" msd="DGd" join="right" lemmaRef="bd:513718">ímóti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyribilsskattseting" msd="SFSNAr">fyribilsskattsetingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="endaligur" msd="APSFSN" lemmaRef="bd:555875">endalig</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjørligur" msd="APSFSN" join="right" lemmaRef="bd:556767">gjørlig</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avlopsskattur" msd="SMSDar" join="right">avlopsskatti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="starvssáttmáli" msd="SMSDar">starvssáttmála</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løntakari" msd="SMSAar" join="right" lemmaRef="bd:546478">løntakara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APWFSD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="arbeiðsgongd" msd="SFSDar" lemmaRef="bd:533471">arbeiðsgongd</w>
+            <w lemma="arbeið" msd="SMSGAr" join="right" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gevari" msd="SMSGAr" join="right" lemmaRef="bd:513800">gevarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPAar" lemmaRef="bd:524957">gjaldingar</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="vinnuskeið" msd="SNSAar" join="right">vinnuskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APSFSN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN" join="right">útgoldin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDar" join="right" lemmaRef="bd:517736">álmanakkaári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="almanakkaár" msd="SNSAar" join="right">almanakkaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="løntakari" msd="SMSNAr" lemmaRef="bd:546478">løntakarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="endi" msd="SMSAar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="liga" msd="APSMSA" lemmaRef="bd:577144">ligan</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="PPF3SA" join="right" lemmaRef="bd:513683">hana</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="seinur" msd="ACWNSD" lemmaRef="bd:555778">seinna</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="missa" msd="LSNSN" lemmaRef="bd:553983">Mist</w>
+            <w lemma="ógoldin" msd="APSNSN" lemmaRef="bd:581050">ógoldið</w>
+            <w lemma="lønarkrav" msd="SNSNar">lønarkrav</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ógoldin" msd="APSNSN" lemmaRef="bd:581050">ógoldið</w>
+            <w lemma="lønarkrav" msd="SNSNar">lønarkrav</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="missa" msd="LSNSN" join="right" lemmaRef="bd:553983">mist</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarmissur" msd="SMSAAr">lønarmissin</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="APWNSD" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="trotabúaviðgerð" msd="SFSNAr">trotabúaviðgerðin</w>
+            <w lemma="enda" msd="VNAPS3" join="right" lemmaRef="bd:549452">endar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TS">sbr.</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="Lsk" msd="SgncaP" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1991" msd="NOgnc" join="both">1991</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">Kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="staðfesta" msd="VIMtnp" join="right" lemmaRef="bd:553837">staðfestast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="orsøkin" msd="SFSNAr">orsøkin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lønarkrav" msd="SNSNAr">lønarkravið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løn" msd="SFSNar" join="right" lemmaRef="bd:576943">lønar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verða" msd="LSNSN" lemmaRef="bd:576404">vorðið</w>
+            <w lemma="lánsfæ" msd="APSNSN" join="right" lemmaRef="bd:518929">lánsfæ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="staðfesta" msd="LSNSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="gall" msd="SNSAar" lemmaRef="bd:528600">fall</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lønarmissur" msd="SMSAar" join="right">lønarmiss</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="frádragandi" msd="Adegnc">frádragandi</w>
+            <w lemma="ognartap" msd="SNSAar" join="right">ognartap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">Heldur</w>
+            <w lemma="skattskylda" msd="APWFSN" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="løntakari" msd="SMSGAr" lemmaRef="bd:546478">løntakarans</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APSFSN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" join="right" lemmaRef="bd:527773">lagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="63" msd="NOgnc">63</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D.2" msd="TS" join="right">D.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TÍÐARGREINAN" msd="SFSNAr">TÍÐARGREINAN</w>
+            <w lemma="gávu-inn-tøka" msd="SFPNar">Gávuinntøkur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gávutilsøgn" msd="SFSNAr">gávutilsøgnin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="móttakar" msd="SMSGar" join="right">móttakar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ansur" msd="SMSGar" lemmaRef="bd:576798">ans</w>
+            <w lemma="kunnleiki" msd="SMSAar" join="right" lemmaRef="bd:513995">kunnleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gáva" msd="SFSAAr" join="right" lemmaRef="bd:520375">gávuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="gávumóttakari" msd="SMSNAr" join="right">gávumóttakarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="gávulyfti" msd="SNSNAr">gávulyftið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="uppfylla" msd="LSNSN" join="right" lemmaRef="bd:553935">uppfylt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treytaleysur" msd="DNd" lemmaRef="bd:557350">treytaleyst</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="gáva" msd="SFSAAr" lemmaRef="bd:520375">gávuna</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="skattaáseting" msd="SFSNar" join="right">skattaáseting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ognarlutur" msd="SMSNar" lemmaRef="bd:566127">ognarlutur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avhenda" msd="LSMSN" lemmaRef="bd:553757">avhendur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="burtursæð" msd="DNd">burtursæð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vanligur" msd="APSNPD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handilsviður" msd="SNPDar" lemmaRef="bd:566552">handilsvið</w>
+            <w lemma="ur" msd="SNPDar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skifti" msd="SNPDar" lemmaRef="bd:572866">skiftum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tíðspunkt" msd="SNSNAr" lemmaRef="bd:517452">tíðspunktið</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaá" msd="SFSAAr">skattaá</w>
+            <w lemma="set" msd="SFSAAr" join="right" lemmaRef="bd:577041">set</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingina" msd="SFSAAr" join="right">ingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="CS" lemmaRef="bd:587908">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ognarrættur" msd="SMSNAr">ognarrætturin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="keypari" msd="SMSAAr" join="right" lemmaRef="bd:546035">keyparan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sølupeningur" msd="SMSAAr">sølupeningin</w>
+            <w lemma="vinna" msd="LSMSN" join="right" lemmaRef="bd:575908">vunnin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="fyribilssáttmáli" msd="SMSNAr">fyribilssáttmálin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskriva" msd="LSMSN" join="right" lemmaRef="bd:552787">undirskrivaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="yvirtøkudagur" msd="SMSNAr" join="right">yvirtøkudagurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skeyti" msd="SNSNar" lemmaRef="bd:572865">skeyti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ting" msd="SNSNar" lemmaRef="bd:517328">ting</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lýsing" msd="SFSNar" lemmaRef="bd:525379">lýsing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skeyt" msd="SNSDAr" lemmaRef="bd:516791">skeytinum</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDAr" join="right" lemmaRef="bd:527997">sambandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="treyta" msd="LSFSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="sølupeningur" msd="SMSDAr" join="right">sølupeninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="byggiloyvi" msd="SNSDar" join="right" lemmaRef="bd:572072">byggiloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="eingin" msd="PIFpSA" lemmaRef="bd:587901">onga</w>
+            <w lemma="ávirkan" msd="SFSAar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattaáseting" msd="SFSNAr">skattaásetingin</w>
+            <w lemma="seinka" msd="LSFSN" lemmaRef="bd:550037">seinkað</w>
+            <w lemma="samsvara" msd="DNd" join="right" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="endaligur" msd="APWFSN" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaáseting" msd="SFSAAr" join="right">skattaásetingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="ivamál" msd="SNSNar" lemmaRef="bd:515500">ivamál</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattaáseting" msd="SFSNAr">skattaásetingin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="fyrrenn" msd="CS" lemmaRef="bd:587889">fyrrenn</w>
+            <w lemma="endaligur" msd="APWMSN" lemmaRef="bd:555875">endaligi</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgreiða" msd="LSMSN" lemmaRef="bd:553665">avgreiddur</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="dómur" msd="SMSDar" lemmaRef="bd:542633">dómi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættur" msd="APSFSD" lemmaRef="bd:564347">rættar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="semja" msd="SFSDar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFPNar" join="right" lemmaRef="bd:533493">Avgerðir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Lsk-mál" msd="TS">Lsk-mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="41" msd="NOgnc" join="right">41</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1984" msd="NOgnc" join="both">1984</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skaði" msd="SMSAar" lemmaRef="bd:513921">skaða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1982" msd="NOgnc">1982</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vanlukkutrygging" msd="SFSDAr" join="right" lemmaRef="bd:526369">vanlukkutryggingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="fyrrenn" msd="DNC" lemmaRef="bd:587889">fyrrenn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1984" msd="NOgnc">1984</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útgjaldingarár" msd="SNSDAr" join="right">útgjaldingarárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="halda" msd="VNAAS3" lemmaRef="bd:576164">helt</w>
+            <w lemma="uppá" msd="DGd" join="right" lemmaRef="bd:587540">uppá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SFSNar" lemmaRef="bd:540811">pening</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ur" msd="SFSNar" lemmaRef="bd:576765">urin</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1982" msd="NOgnc">1982</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattanevnd" msd="SFSAAr" join="right">landsskattanevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1987" msd="NOgnc" join="left">1987</w>
+            <w lemma="samsýnign" msd="SFSNar">samsýnign</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1985" msd="NOgnc" join="right">1985</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1986" msd="NOgnc" join="right">1986</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1986" msd="NOgnc" join="right">1986</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1987" msd="NOgnc" join="left">1987</w>
+            <w lemma="mánaðarløn" msd="SFSNar" lemmaRef="bd:534875">mánaðarløn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1985" msd="NOgnc" join="right">1985</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1984" msd="NOgnc" join="right">1984</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1984" msd="NOgnc" join="right">1984</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1988" msd="NOgnc" join="left">1988</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1986" msd="NOgnc" join="right">1986</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="misgávum" msd="SFPDar">misgávum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="peningastovnur" msd="SMSGAr" lemmaRef="bd:540810">peningastovnsins</w>
+            <w lemma="síða" msd="SFSDar" lemmaRef="bd:523376">síðu</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="bóka" msd="LSFSN" lemmaRef="bd:550237">bókað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1987" msd="NOgnc" join="right">1987</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útgjaldingarár" msd="SNSDAr">útgjaldingarárinum</w>
+            <w lemma="1987" msd="NOgnc" join="right">1987</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="samur" msd="PIFpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="niðurstøða" msd="SFSNar" lemmaRef="bd:521827">niðurstøða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="34" msd="NOgnc" join="right">34</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1988" msd="NOgnc" join="both">1988</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1989" msd="NOgnc" join="left">1989</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1990" msd="NOgnc" join="both">1990</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D.3" msd="TS" join="right">D.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frítíðarløn" msd="SFSNar" lemmaRef="bd:534016">FRÍTÍÐARLØN</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="frítíð" msd="SFSNar" lemmaRef="bd:534015">FRÍTÍÐ</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">VIÐ</w>
+            <w lemma="løn" msd="SFSDar" lemmaRef="bd:576943">LØN</w>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">Løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frítíð" msd="SFSAar" lemmaRef="bd:534015">frítíð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løn" msd="SFSDar" lemmaRef="bd:576943">løn</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="veita" msd="VNAPS3" lemmaRef="bd:553565">veitir</w>
+            <w lemma="løntakari" msd="SMSDAr" lemmaRef="bd:546478">løntakaranum</w>
+            <w lemma="frítíðarløn" msd="SFSAar" join="right" lemmaRef="bd:534016">frítíðarløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinna" msd="LSFSD" lemmaRef="bd:575908">vunnari</w>
+            <w lemma="løn" msd="SFSDar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frítíðarløn" msd="SFSNAr" lemmaRef="bd:534016">Frítíðarlønin</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPGar" lemmaRef="bd:524957">gjaldingar</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løn" msd="SFSDAr" lemmaRef="bd:576943">lønini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="løntakarafelag" msd="SNSAar">løntakarafelag</w>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">onki</w>
+            <w lemma="umboðandi" msd="Adegnc" lemmaRef="bd:563880">umboðandi</w>
+            <w lemma="løntakarafelag" msd="SNSNar">løntakarafelag</w>
+            <w lemma="finna" msd="VNMPS3" join="right" lemmaRef="bd:575902">finst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fríur" msd="DGd" lemmaRef="bd:563109">Frí</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tíðargrunnur" msd="SMSDAr">tíðargrunninum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="varðveitsla" msd="SFSDar" join="right" lemmaRef="bd:527678">varðveitslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="frítíð" msd="SFSNAr" lemmaRef="bd:534015">frítíðin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="halda" msd="VIMtnp" join="right" lemmaRef="bd:576164">haldast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="løgtingslóg" msd="SFSDar" join="right" lemmaRef="bd:534719">løgtingslóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Mánaðarløntir" msd="APSMPN">Mánaðarløntir</w>
+            <w lemma="løntakari" msd="SMPNar" lemmaRef="bd:546478">løntakarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frítíð" msd="SFSAar" lemmaRef="bd:534015">frítíð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løn" msd="SFSDar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSNSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="frítíðarískoyti" msd="SNSNar" join="right">frítíðarískoyti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1½" msd="NOgnc" join="right">1½</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinna" msd="LSFSD" lemmaRef="bd:575908">vunnari</w>
+            <w lemma="løn" msd="SFSDar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="undanfarin" msd="APWNSD" lemmaRef="bd:581675">undanfarna</w>
+            <w lemma="innvinningarári" msd="SNSDar" join="right">innvinningarári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="løgtingslóg" msd="SFSDar" join="right" lemmaRef="bd:534719">løgtingslóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="64" msd="NOgnc">64</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1986" msd="NOgnc">1986</w>
+            <w lemma="áseta" msd="VUAtnp" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tann" msd="CS" lemmaRef="bd:587908">Tað</w>
+            <w lemma="einstakur" msd="APWNSN" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="løntakarafelag" msd="SNSNAr">løntakarafelagið</w>
+            <w lemma="kunna" msd="VNAPS3" join="right" lemmaRef="bd:576394">kann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="innvinninngarár" msd="SNSAar" join="right">innvinninngarár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="limur" msd="SMPAAr" lemmaRef="bd:565737">limirnar</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="frítíðarløn" msd="SFSDar" lemmaRef="bd:534016">frítíðarløn</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tilskila" msd="LSNSN" lemmaRef="bd:550371">tilskilað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="frítíðarløn" msd="SFSDAr" lemmaRef="bd:534016">frítíðarlønini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frároknaður" msd="LSMSN" lemmaRef="bd:580203">frároknaður</w>
+            <w lemma="løn" msd="SFSDAr" join="right" lemmaRef="bd:576943">lønini</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="hýra" msd="SFSDAr" join="both" lemmaRef="bd:520641">hýruni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeið" msd="SMSNAr" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gevari" msd="SMSNAr" lemmaRef="bd:513800">gevarin</w>
+            <w lemma="ávísa" msd="VNAPS3" lemmaRef="bd:553517">ávísir</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="afturhaldsskipan" msd="SFSAAr" join="right">afturhaldsskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frítíðarløn" msd="SFSNAr" lemmaRef="bd:534016">Frítíðarlønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="heild" msd="SFSDar" lemmaRef="bd:534200">heild</w>
+            <w lemma="flyta" msd="LSFSN" lemmaRef="bd:576302">flutt</w>
+            <w lemma="løntakarafelag" msd="SNSDAr">løntakarafelagnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="varðveitsla" msd="SFSAar" join="right" lemmaRef="bd:527678">varðveitslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frítíðarløn" msd="SFSNAr" lemmaRef="bd:534016">Frítíðarlønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" lemmaRef="bd:534200">heild</w>
+            <w lemma="flyta" msd="LSFSN" lemmaRef="bd:576302">flutt</w>
+            <w lemma="løntakarafelag" msd="SNSDAr">løntakarafelagnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="varðveitsla" msd="SFSAar" lemmaRef="bd:527678">varðveitslu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="LSFSN" join="right" lemmaRef="bd:552600">skattað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="løntakarafelag" msd="SNSNAr">løntakarafelagið</w>
+            <w lemma="ávísa" msd="VNAPS3" lemmaRef="bd:553517">ávísir</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="afturhaldsskipan" msd="SFSAAr" join="right">afturhaldsskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frítíðarløn" msd="SFSNAr" join="right" lemmaRef="bd:534016">Frítíðarlønin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="varðveitsla" msd="SFSAar" lemmaRef="bd:527678">varðveitslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Frítíðargrunninum" msd="SMSDAP" join="right">Frítíðargrunninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="sam" msd="DNd">sam</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bært" msd="DGd">bært</w>
+            <w lemma="áðurnevndur" msd="APWNSD" lemmaRef="bd:579127">áðurnevnda</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frítíðarløn" msd="SFPAar" lemmaRef="bd:534016">frítíðarlønir</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="løntakari" msd="SMSDar" join="right" lemmaRef="bd:546478">løntakara</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Frítíðargrunninum" msd="SMSDAP" join="right">Frítíðargrunninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skattur" msd="SMPDAr" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="myndugleiki" msd="SMPDAr" lemmaRef="bd:513862">myndugleikunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løntakari" msd="SMSDAr" lemmaRef="bd:546478">løntakaranum</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="frítíðarløn" msd="SFSAar" join="right" lemmaRef="bd:534016">frítíðarløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="løntakari" msd="SMSDAr" lemmaRef="bd:546478">løntakaranum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" join="right" lemmaRef="bd:515493">inntøkuárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="brot" msd="SNSNar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="revsa" msd="LSNSN" lemmaRef="bd:552284">revsað</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="146" msd="NOgnc">146</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D.4" msd="TS" join="right">D.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattafríur" msd="APSFPN" lemmaRef="bd:563116">SKATTAFRÍAR</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">INNTØKUR</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="29" msd="NOgnc">29</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">niðanfyri</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattskyldugur" msd="APSFPN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SFPNar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="RMSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="skattskyldugur" msd="APWMSD" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóggáva" msd="SFSDAr">skattalóggávuni</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inna" msd="SFSDAr" join="right" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="tøka" msd="SFSDAr" join="right" lemmaRef="bd:523802">tøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1986" msd="NOgnc" join="both">1986</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNar" join="right" lemmaRef="bd:547448">Skattgjaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eigindómshandlari" msd="SMSNar" join="right">eigindómshandlari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="kæra" msd="VUAtnp" lemmaRef="bd:553390">kært</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattanevnd" msd="SFSAAr">landsskattanevndina</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hækka" msd="VUAtnp" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinningur" msd="SMSDAr" lemmaRef="bd:542165">vinninginum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grundstykki" msd="SNSDar" join="right" lemmaRef="bd:529956">grundstykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNAAS3" lemmaRef="bd:576197">stóð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="navn" msd="SNSDAr" lemmaRef="bd:537908">navninum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kona" msd="SFSDAr" join="right" lemmaRef="bd:520940">konuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landss" msd="SNSGar">Landss</w>
+            <w lemma="kattavald" msd="SNSNAr">kattavaldið</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="mega" msd="VNAAS3" lemmaRef="bd:576398">mátti</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stava" msd="VIAtnp" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eigindómshandlari" msd="SMSNar" join="right">eigindómshandlari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ognarvøkstur" msd="SMSNar" join="right">ognarvøkstur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="óseldur" msd="APSMPN" lemmaRef="bd:578718">óseldir</w>
+            <w lemma="ognarlutur" msd="SMPNar" lemmaRef="bd:566127">ognarlutir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="RMPDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="skattskyld" msd="APWMPD" join="right">skattskyld</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="uga" msd="VNAPP3">uga</w>
+            <w lemma="hækka" msd="VIAtnp" lemmaRef="bd:549974">hækka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virði" msd="SNSDar" lemmaRef="bd:573238">virði</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognarminking" msd="SFSNar">ognarminking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="lækka" msd="VNAPP3" lemmaRef="bd:549976">lækka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virði" msd="SNSDar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="gáva" msd="SFPAar" join="right" lemmaRef="bd:520375">gávur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hjúnafelagi" msd="SMSDar" join="right" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avkom" msd="SNSDar" join="right" lemmaRef="bd:514354">avkomi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="SNPDar" lemmaRef="bd:538620">for</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="eldrum" msd="APSMPD">eldrum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heruppií" msd="DNd" join="left">heruppií</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="ættleiðingarforeldur" msd="SNPDar" join="right">ættleiðingarforeldrum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="abbi" msd="SMSDar" lemmaRef="bd:513765">abba</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="omma" msd="SFSDar" join="right" lemmaRef="bd:521936">ommu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="ognarvøkstur" msd="SMSAar" join="right">ognarvøkstur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arvur" msd="SMSDar" lemmaRef="bd:542368">arvi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="greiðsla" msd="SFSDar" lemmaRef="bd:520299">greiðslu</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arvur" msd="SMSDar" join="right" lemmaRef="bd:542368">arvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fallin" msd="APSMSD" lemmaRef="bd:561436">falnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ófallin" msd="APSMSD" join="right" lemmaRef="bd:561436">ófalnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="felagsbúgv" msd="SMSDar" lemmaRef="bd:570636">felagsbúgvi</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sita" msd="VIAtnp" lemmaRef="bd:576102">sita</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskiftur" msd="APSMSD" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="búgva" msd="SMSDar" join="right" lemmaRef="bd:575771">búgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="65" msd="NOgnc">65</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ognarvøkstur" msd="SMSNar" join="right">ognarvøkstur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gifta" msd="SFSDar" join="right" lemmaRef="bd:520236">giftu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="lívstryggingarpeningur" msd="SMSNar">lívstryggingarpeningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpSN" join="right" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="van" msd="SFSDar" join="right">van</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lukka" msd="SFSDar" join="right" lemmaRef="bd:527251">lukku</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avlami" msd="SNSDar" join="right" lemmaRef="bd:573356">avlamis</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjúkratrygging" msd="SFSDar" join="right" lemmaRef="bd:525828">sjúkratrygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tíðarvissur" msd="APSNSN" lemmaRef="bd:561684">tíðarviss</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="missa" msd="LSFSA" lemmaRef="bd:553983">mista</w>
+            <w lemma="vinnuinnløga" msd="SFSAar" join="right">vinnuinnløgu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">Líkningarráðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nú" msd="DNd" join="left" lemmaRef="bd:576772">nú</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP" join="right">Skattaráðið</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rundskriv" msd="SNSDar" lemmaRef="bd:516543">rundskrivi</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1986" msd="NOgnc">1986</w>
+            <w lemma="áseta" msd="VUAtnp" lemmaRef="bd:576366">ásett</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="endurgjaldsveiting" msd="SFPDar">endurgjaldsveitingum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tryggingarstovnur" msd="SMPDar" join="right">tryggingarstovnum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="sum" msd="CS" join="left" lemmaRef="bd:514256">Sum</w>
+            <w lemma="skattskyldugur" msd="APSFPN" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="rokna" msd="VIMtnp" join="right" lemmaRef="bd:550959">roknast</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="endurgjald" msd="SNPNar" lemmaRef="bd:537550">Endurgjøld</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="missa" msd="LSFPA" lemmaRef="bd:553983">mistar</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="endurgjald" msd="SNPNar" lemmaRef="bd:537550">endurgjøld</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vara" msd="Adegnc" lemmaRef="bd:551382">varandi</w>
+            <w lemma="mein" msd="SNSAar" join="right" lemmaRef="bd:516066">mein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="c." msd="TT">c.</w>
+            <w lemma="endurgjald" msd="SNPNar" lemmaRef="bd:537550">endurgjøld</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuevni" msd="SNSDar" join="right">vinnuevni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d." msd="TT">d.</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjøld</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="forsyrgjara" msd="SMSDar" join="right">forsyrgjara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="endurgjald" msd="SNPNAr" join="right" lemmaRef="bd:537550">endurgjøldini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="b" msd="SNSDar" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="d" msd="SNSDar" join="both">d</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útgoldin" msd="LSNPN">útgoldin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tíðarvissur" msd="APSNSN" lemmaRef="bd:561684">tíðarviss</w>
+            <w lemma="gjald" msd="SNSNar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nevna" msd="LWNPN" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="endurgjald" msd="SNPNar" lemmaRef="bd:537550">endurgjøld</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útgoldin" msd="LSNPN">útgoldin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="kapitalupp" msd="SFSNar" join="right">kapitalupp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="hædd" msd="SFSNar" join="right" lemmaRef="bd:534305">hædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="niðanfyri" msd="DGd" lemmaRef="bd:587355">Niðanfyri</w>
+            <w lemma="tilskila" msd="LWNPA" lemmaRef="bd:550371">tilskilaðu</w>
+            <w lemma="endurgjald" msd="SNPAar" lemmaRef="bd:537550">endurgjøld</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFPA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFPAAr" join="right" lemmaRef="bd:520688">inntøkurnar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">Endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ónáð" msd="SFPAar" lemmaRef="bd:536785">ónáðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="støða" msd="SFSDar" join="right" lemmaRef="bd:523272">støðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bróta" msd="LSNSA" lemmaRef="bd:575843">brotið</w>
+            <w lemma="hjúnabandslyfti" msd="SNSAar" join="right">hjúnabandslyfti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="c." msd="TT">c.</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ærumeiðing" msd="SFSAar" join="right" lemmaRef="bd:526507">ærumeiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d." msd="TT">d.</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sviði" msd="SMSAar" lemmaRef="bd:549142">sviða</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sársaki" msd="SMSAar" join="right" lemmaRef="bd:549147">sársaka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="e." msd="TT">e.</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lýti" msd="SNSAar" lemmaRef="bd:572564">lýti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="misprýði" msd="SNSAar" join="right" lemmaRef="bd:572604">misprýði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="f." msd="TT">f.</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heilsubót" msd="SFSAar" join="right" lemmaRef="bd:543276">heilsubót</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="sjúkrahús" msd="SNSDar" join="right" lemmaRef="bd:570383">sjúkrahúsi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilskila" msd="VIMtnp" lemmaRef="bd:550371">Tilskilast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="skattskyldugur" msd="APWFPN" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="endurgjaldsveiting" msd="SFPNAr">endurgjaldsveitingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="A" msd="SNSNar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFPNar" join="both" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ávísa" msd="VIMtnp" lemmaRef="bd:553517">ávísast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="avrokningarstað" msd="SNSAar" join="right">avrokningarstað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="varur" msd="APSNSN" lemmaRef="bd:554883">Vart</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="finna" msd="VNMPP3" lemmaRef="bd:575902">finnast</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="frammanfyri" msd="DGd" lemmaRef="bd:587248">frammanfyri</w>
+            <w lemma="umrøða" msd="LWFPA" lemmaRef="bd:553699">umrøddu</w>
+            <w lemma="enda" msd="SFPAar" join="right" lemmaRef="bd:553753">endur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gjaldsveiting" msd="SFPAar" join="right">gjaldsveitingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">Líkningarráðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nú" msd="DNd" join="left" lemmaRef="bd:576772">nú</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP" join="right">Skattaráðið</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vegleiða" msd="SFPAar" lemmaRef="bd:553642">vegleiðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ivamál" msd="SNPDar" join="right" lemmaRef="bd:515500">ivamálum</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="trygging" msd="SFSDar" lemmaRef="bd:526187">trygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastogn" msd="SFSDar" lemmaRef="bd:533875">fastogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leysafæ" msd="SNSDar" join="right" lemmaRef="bd:518930">leysafæ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søluvirði" msd="SNSNAr" join="right" lemmaRef="bd:573024">søluvirðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="ognarlutur" msd="SMPNar" lemmaRef="bd:566127">ognarlutir</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="selja" msd="LSMPN" join="right" lemmaRef="bd:576279">seldir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hitta" msd="RNSND" lemmaRef="bd:553917">hitt</w>
+            <w lemma="almennur" msd="APWNSN" lemmaRef="bd:561652">almenna</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fyriskipa" msd="VUAtnp" lemmaRef="bd:551235">fyriskipað</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almennur" msd="APSNSD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="embætisligur" msd="APSNSD" lemmaRef="bd:556926">embætisligum</w>
+            <w lemma="starv" msd="SNSDar" join="right" lemmaRef="bd:537306">starvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="innihalda" msd="VNAPP3" lemmaRef="bd:576150">innihalda</w>
+            <w lemma="nakar" msd="PIFpSA" lemmaRef="bd:587899">nakra</w>
+            <w lemma="samsýning" msd="SFSAar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="tilsvarandi" msd="Adegnc" lemmaRef="bd:563902">tilsvarandi</w>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="loyvishavandi" msd="Adegnc">loyvishavandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="APSNPN" lemmaRef="bd:560948">privat</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="rinda" msd="VNAPP3" join="right">rinda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="66" msd="NOgnc">66</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rundskriv" msd="SNSDar" lemmaRef="bd:516543">rundskrivi</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="12." msd="NOgnc">12.</w>
+            <w lemma="august" msd="SMSDar" lemmaRef="bd:530652">august</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vegleiða" msd="SFPDar" join="right" lemmaRef="bd:553642">vegleið</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingum" msd="SFPDar">ingum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="lønardeild" msd="SFSDAr" lemmaRef="bd:534723">lønardeildini</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løntakari" msd="SMSAar" lemmaRef="bd:546478">løntakara</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar" join="right">arbeiðsørindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="vistarhald" msd="SNSNar" lemmaRef="bd:517658">vistarhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="vistarhald" msd="SNSNar" lemmaRef="bd:517658">vistarhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="endurgjald" msd="SNSNar" join="right" lemmaRef="bd:537550">Endurgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="egin" msd="APSMSN" lemmaRef="bd:581131">egin</w>
+            <w lemma="bilur" msd="SMSNar" lemmaRef="bd:542624">bilur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ørindi" msd="SNPDar" lemmaRef="bd:573323">ørindum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="endurgjald" msd="SNSNAr" lemmaRef="bd:537550">Endurgjaldið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="3,20" msd="NOgnc">3,20</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="km." msd="TT">km.</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="endurgjalda" msd="LSNSN" lemmaRef="bd:576420">endurgoldið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endurgjald" msd="SNSNAr" lemmaRef="bd:537550">endurgjaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattskyldugur" msd="APSNSN" join="right" lemmaRef="bd:554319">skattskyldugt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="stórur" msd="ACSNSA" lemmaRef="bd:578418">størri</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="km" msd="TT" join="right">km</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="frammanfyri" msd="DNd" lemmaRef="bd:587248">frammanfyri</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nevna" msd="LSNSN" join="right" lemmaRef="bd:553339">nevnt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="3,20" msd="NOgnc">3,20</w>
+            <w lemma="A" msd="TS">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSNar" join="both" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ávísa" msd="VIAtnp" lemmaRef="bd:553517">ávísa</w>
+            <w lemma="st" msd="TS">st</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="afturhaldsskipan" msd="SFSAAr" join="right">afturhaldsskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ansa" msd="VIAtnp" lemmaRef="bd:552163">ansa</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="kilometur" msd="SMPNAr" join="right" lemmaRef="bd:566995">kilometrarnir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="enda" msd="LSNSN" lemmaRef="bd:553753">end</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="urgoldið" msd="LSNSN">urgoldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samsvara" msd="VNAPP3" lemmaRef="bd:551386">samsvara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kilometur" msd="SMPAAr" join="right" lemmaRef="bd:566995">kilometrarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="koyra" msd="LSMPN" lemmaRef="bd:553384">koyrdir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeið" msd="SNPDar" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ørindi" msd="SNPDar" join="right" lemmaRef="bd:573323">ørindum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="ein" msd="NCFSA" lemmaRef="bd:530546">eina</w>
+            <w lemma="ferð" msd="SFSAar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mánaður" msd="SMSAAr" lemmaRef="bd:566206">mánaðin</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="koyra" msd="LSNSN" lemmaRef="bd:553384">koyrt</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">skjal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bókhald" msd="SNSDar" lemmaRef="bd:583114">bókhaldi</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mánaður" msd="SMSAAr" lemmaRef="bd:566206">mánaðin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endurgjald" msd="SNSAar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjald" msd="SNSNar" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="a-inntøka" msd="SNSNar" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="ávísur" msd="APSNSN" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="afturhaldsskipan" msd="SFSAAr" join="right">afturhaldsskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="løntakari" msd="SMSDar" lemmaRef="bd:546478">løntakara</w>
+            <w lemma="kilometurpeningur" msd="SMSAar">kilometurpening</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðspláss" msd="SNSDar" join="right" lemmaRef="bd:570264">arbeiðsplássi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="A-inntøka" msd="SFSNar" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">Fastar</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">Fastar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="almennur" msd="APSMPN" lemmaRef="bd:561652">almennir</w>
+            <w lemma="stovnur" msd="SMPNar" lemmaRef="bd:541581">stovnar</w>
+            <w lemma="veita" msd="VNAPP3" lemmaRef="bd:553565">veita</w>
+            <w lemma="starvsfólk" msd="SNPDar" lemmaRef="bd:517063">starvsfólkum</w>
+            <w lemma="sín" msd="PEN3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="stovnur" msd="SMSAAr" join="right" lemmaRef="bd:541581">stovnin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="góðkenna" msd="LSFPN" lemmaRef="bd:553887">góðkendar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarmálaráð" msd="SNSDAP" lemmaRef="bd:571174">Fíggjarmálaráðnum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="b" msd="SMSAar">b</w>
+            <w lemma="il" msd="SMSAar" lemmaRef="bd:542966">il</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænastuørindi" msd="SNPDar">tænastuørindum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vistarhald" msd="SNSNar" lemmaRef="bd:517658">Vistarhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="ferðast" msd="VNMPS3" lemmaRef="bd:553229">ferðast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ørindi" msd="SNPDar" lemmaRef="bd:573323">ørindum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" join="right" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="almennur" msd="APWNSD" join="right" lemmaRef="bd:561652">almenna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="ð" msd="PPN3SN">ð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattskyldugur" msd="APSNSN" join="right" lemmaRef="bd:554319">skattskyldugt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjald" msd="SNPNAr" lemmaRef="bd:537638">Gjøldini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løta" msd="SFSDAr" lemmaRef="bd:521422">løtuni</w>
+            <w lemma="hesin" msd="PDNpPN" join="right" lemmaRef="bd:587854">hesi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tímapeningur" msd="SMSNar">Tímapeningur</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="15,00" msd="NOgnc">15,00</w>
+            <w lemma="fullur" msd="APSMSN" lemmaRef="bd:562108">Fullur</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="250,00" msd="NOgnc">250,00</w>
+            <w lemma="hartil" msd="DNd" lemmaRef="bd:587269">Hartil</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="náttarviðbót" msd="SFSNar" lemmaRef="bd:543352">náttarviðbót</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rokning" msd="SFSDar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="650,00" msd="NOgnc">650,00</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="67" msd="NOgnc">67</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="náttarviðbót" msd="SFSNar" join="right" lemmaRef="bd:543352">Náttarviðbót</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skjalprógva" msd="LSNSN" lemmaRef="bd:552750">skjalprógvað</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="230,00" msd="NOgnc">230,00</w>
+            <w lemma="lækka" msd="LSMSN" lemmaRef="bd:549976">Lækkaður</w>
+            <w lemma="dagpeningur" msd="SMSNar" join="right">dagpeningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="náttarviðbót" msd="SFSDar" join="right" lemmaRef="bd:543352">náttarviðbót</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="212,00" msd="NOgnc">212,00</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="náttarviðbót" msd="SFSDar" lemmaRef="bd:543352">náttarviðbót</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="106,00" msd="NOgnc">106,00</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">Treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="gjald" msd="SNPNAr" lemmaRef="bd:537638">gjøldini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="veita" msd="VIMtnp" lemmaRef="bd:553565">veitast</w>
+            <w lemma="skattafríur" msd="DNd" lemmaRef="bd:563116">skattafrítt</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ferð" msd="SFSNAr" lemmaRef="bd:533886">ferðin</w>
+            <w lemma="vara" msd="VNAPS3" lemmaRef="bd:551382">varar</w>
+            <w lemma="langur" msd="DNC" lemmaRef="bd:564185">longri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="tími" msd="SMPAar" join="right" lemmaRef="bd:513769">tímar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ferð" msd="SFSNAr" lemmaRef="bd:533886">ferðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="langur" msd="DNC" lemmaRef="bd:564185">longri</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="km" msd="TT">km</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsstaður" msd="SMSDAr" join="right">arbeiðsstaðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="LSMSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="dagur" msd="SMSNar" lemmaRef="bd:568412">dag</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tímapeningur" msd="SMSNar">tímapeningur</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="kommuna" msd="SFSAar" join="right" lemmaRef="bd:520934">kommunu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Arbeiðsstað" msd="SNSNAr">Arbeiðsstaðið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyrisettur" msd="LSNSN" join="right" lemmaRef="bd:561738">fyrisett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arbeiðsstað" msd="SNSNAr" join="right">arbeiðsstaðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ávísur" msd="APSNSN" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="løntak" msd="SNSNar" join="right">løntak</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSDar" lemmaRef="bd:576757">aranum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="skrivstova" msd="SFSNar" join="both" lemmaRef="bd:522825">skrivstova</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bygd" msd="SFSNar" lemmaRef="bd:528739">bygd</w>
+            <w lemma="o.t" msd="TS" join="right">o.t</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="km" msd="TT">km</w>
+            <w lemma="mark" msd="SNSNAr" lemmaRef="bd:518914">markið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="haðani" msd="DNd" join="right" lemmaRef="bd:587273">haðani</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Dagpeningur" msd="SMSNar">Dagpeningur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="samdøgur" msd="SNSAar" join="right" lemmaRef="bd:529516">samdøgur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="løntakari" msd="SMSNAr" lemmaRef="bd:546478">løntakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="burturstaddur" msd="APSMSN" join="right" lemmaRef="bd:564292">burturstaddur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="tænastuferð" msd="SFSNAr" lemmaRef="bd:536428">tænastuferðin</w>
+            <w lemma="stuttur" msd="ACSFSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="tími" msd="SMPAar" join="right" lemmaRef="bd:513769">tímar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tímapeningur" msd="SMSNar">tímapeningur</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="áseta" msd="LSMSA" lemmaRef="bd:576366">ásettan</w>
+            <w lemma="tími" msd="SMSAar" join="right" lemmaRef="bd:513769">tíma</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="langur" msd="ACSFSN" join="right" lemmaRef="bd:564185">longri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <w lemma="lata" msd="LSMSN" join="right" lemmaRef="bd:576191">latin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="náttarviðbót" msd="SFSNar" lemmaRef="bd:543352">Náttarviðbót</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="liggja" msd="VUAtnp" lemmaRef="bd:576388">ligið</w>
+            <w lemma="nátt" msd="SFSAar" lemmaRef="bd:543483">nátt</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsstaður" msd="SMSDar" join="right">arbeiðsstaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nátt" msd="SMSNAr" lemmaRef="bd:543483">Náttin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="tími" msd="SMPAar" join="right" lemmaRef="bd:513769">tímar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokning" msd="SFSNar" lemmaRef="bd:524485">avrokning</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvørj" msd="PIFpSA">hvørj</w>
+            <w lemma="a" msd="PIFpSA">a</w>
+            <w lemma="ferð" msd="SFSAar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">skjal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ferðast" msd="VNMPS3" lemmaRef="bd:553229">Ferðast</w>
+            <w lemma="løntakari" msd="SMSNAr" lemmaRef="bd:546478">løntakarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ørindi" msd="SNPDar" lemmaRef="bd:573323">ørindum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="útreiðsla" msd="SFPAAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="endurgjalda" msd="LSFPA" lemmaRef="bd:576420">endurgoldnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rokning" msd="SFSDar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattskyldugur" msd="APSFPN" join="right" lemmaRef="bd:554319">skattskyldugar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="møguligur" msd="APSFSN" lemmaRef="bd:557122">møgulig</w>
+            <w lemma="dagur" msd="SMSAar" join="right" lemmaRef="bd:568412">dag</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="náttarviðbót" msd="SFSNar" lemmaRef="bd:543352">náttarviðbót</w>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">harumframt</w>
+            <w lemma="a-inntøka" msd="SNSAar" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rindar" msd="VNAPS3">Rindar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="stórur" msd="ACSNSA" lemmaRef="bd:578418">størri</w>
+            <w lemma="endurgjald" msd="SNSAar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nevna" msd="LSNSN" join="right" lemmaRef="bd:553339">nevnt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="upphædd" msd="SFSNAr" join="right" lemmaRef="bd:536498">upphæddin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="áseta" msd="LWFPA" lemmaRef="bd:576366">ásettu</w>
+            <w lemma="upphædd" msd="SFPAAr" join="right" lemmaRef="bd:536498">upphæddirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="A-inntøka" msd="SFSNar" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="ávísur" msd="APSNSN" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="afturhaldsskipan" msd="SFSAAr" join="right">afturhaldsskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vistarhald" msd="SNSNar" lemmaRef="bd:517658">Vistarhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="ferðast" msd="VNMPS3" lemmaRef="bd:553229">ferðast</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ørindi" msd="SNPDar" lemmaRef="bd:573323">ørindum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeið" msd="SMSNAr" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gevari" msd="SMSNAr" lemmaRef="bd:513800">gevarin</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="almennur" msd="APWNSD" join="right" lemmaRef="bd:561652">almenna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endurgjald" msd="SNSNAr" lemmaRef="bd:537550">endurgjaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattskyldugur" msd="APSNSN" join="right" lemmaRef="bd:554319">skattskyldugt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="almennur" msd="APWNPN" lemmaRef="bd:561652">Almennu</w>
+            <w lemma="gjald" msd="SNPNAr" lemmaRef="bd:537638">gjøldini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løta" msd="SFSDAr" lemmaRef="bd:521422">løtuni</w>
+            <w lemma="hesin" msd="PDNpPN" join="right" lemmaRef="bd:587854">hesi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dan-mark" msd="SNSNar">Danmørk</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tænastuferð" msd="SFPAar" lemmaRef="bd:536428">tænastuferðir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="danmarkar" msd="SNSGaP">Danmarkar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="dagpeningur" msd="SMSNAr">dagpeningurin</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="360" msd="NOgnc">360</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innivist" msd="SFSAar" lemmaRef="bd:534373">innivist</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hotell" msd="SNSDar" lemmaRef="bd:583463">hotelli</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rokning" msd="SFSDar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2018" msd="NOgnc">2018</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.020" msd="NOgnc" join="right">1.020</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="nátt" msd="SFSAar" join="right" lemmaRef="bd:543483">nátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="starvsfólk" msd="SNSNar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skjalprógva" msd="VNAPS3" lemmaRef="bd:552750">skjalprógvar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hotell" msd="SNPAar" join="right" lemmaRef="bd:583463">hotell</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="náttarviðbót" msd="SFSAar" lemmaRef="bd:543352">náttarviðbót</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="nátt" msd="SFSAar" join="right" lemmaRef="bd:543483">nátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="gista" msd="LSNSN" lemmaRef="bd:518960">gist</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hotell" msd="SNSDar" lemmaRef="bd:583463">hotelli</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmørk" msd="SFSDaP" join="right">Danmørk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="morgunmatur" msd="SMSNAr" lemmaRef="bd:565989">morgunmaturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hotellprísur" msd="SMSDAr" join="right">hotellprísinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="draga" msd="LSNPN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagpeningur" msd="SMSDAr">dagpeninginum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="morgunmatur" msd="SMSAar" join="right" lemmaRef="bd:565989">morgunmat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="gisting" msd="SFSNar" lemmaRef="bd:524954">gisting</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gjald" msd="SNSAAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skeið" msd="SNSAar" lemmaRef="bd:571040">skeið</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="starvsfólk" msd="SNSNAr" lemmaRef="bd:517063">starvsfólkið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="náttarviðbót" msd="SFSAar" lemmaRef="bd:543352">náttarviðbót</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hotell" msd="SNSAar" join="right" lemmaRef="bd:583463">hotell</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">Full</w>
+            <w lemma="viðbót" msd="SFSNar" lemmaRef="bd:543436">viðbót</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">Aftaná</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="veita" msd="VIMtnp" lemmaRef="bd:553565">veitast</w>
+            <w lemma="45" msd="NOgnc" join="right">45</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="frammanfyri" msd="DGd" lemmaRef="bd:587248">frammanfyri</w>
+            <w lemma="tilskila" msd="LWFPD" lemmaRef="bd:550371">tilskilaðu</w>
+            <w lemma="viðbót" msd="SFPDar" lemmaRef="bd:543436">viðbótum</w>
+            <w lemma="skattafríur" msd="APSFPN" join="right" lemmaRef="bd:563116">skattafríar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="68" msd="NOgnc">68</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="land" msd="SNPNar" lemmaRef="bd:527776">lond</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">Uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="danmørk" msd="SFSAaP">Danmørk</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="endurgjalda" msd="LSNSN" lemmaRef="bd:576420">endurgoldið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hotellrokning" msd="SFSAar" join="right">hotellrokning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="hotellrokning" msd="SFSDar">hotellrokning</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gisting" msd="SFSDar" join="right" lemmaRef="bd:524954">gisting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="morgunmatur" msd="SMSNar" lemmaRef="bd:565989">morgunmatur</w>
+            <w lemma="íroknaður" msd="LSMSN" join="right" lemmaRef="bd:580204">íroknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fáa" msd="VIMtnp" lemmaRef="bd:576403">fáast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vita" msd="VIAtnp" join="right" lemmaRef="bd:576383">vita</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="kosta" msd="VNAPS3" join="right" lemmaRef="bd:552579">kostar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="draga" msd="LSNPN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagviðbót" msd="SFSDAr" join="right">dagviðbótini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">Umframt</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hotellrokning" msd="SFSAar">hotellrokning</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <w lemma="veita" msd="VIMtnp" lemmaRef="bd:553565">veitast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="regl" msd="SFPDAr">regl</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="unum" msd="SFPDAr">unum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="lønardeild" msd="SFSDAr" join="right" lemmaRef="bd:534723">lønardeildini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="luttaka" msd="VNAPS3" lemmaRef="bd:576119">Luttekur</w>
+            <w lemma="tann" msd="PDMpSN" lemmaRef="bd:587908">tann</w>
+            <w lemma="ferðandi" msd="Adegnc" lemmaRef="bd:564110">ferðandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skeið" msd="SNSDar" lemmaRef="bd:571040">skeiði</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="máti" msd="SMPAar" lemmaRef="bd:546704">mátar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ferð" msd="SFSDar" join="right" lemmaRef="bd:533886">ferð</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="matur" msd="SMSNar" lemmaRef="bd:566445">matur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rokn" msd="LSMSN" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aður" msd="DNd">aður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skeiðgjald" msd="SNSAAr">skeiðgjaldið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innbjóðing" msd="SFSDar" join="right" lemmaRef="bd:525103">innbjóðing</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="4" msd="NOgnc" join="left">4</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="dagpeningur" msd="SMSDAr" join="right">dagpeninginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">Eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="máltíð" msd="SFPNar" lemmaRef="bd:534868">máltíðir</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gjald" msd="SNSDAr" join="right" lemmaRef="bd:537638">gjaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagpeningur" msd="SMSDAr">dagpeninginum</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="døgurði" msd="SMSAar" lemmaRef="bd:549295">døgurða</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nátturði" msd="SMSAar" lemmaRef="bd:549297">nátturða</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1984" msd="NOgnc">1984</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lønarroknskapur" msd="SMSAar">lønarroknskap</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="veiting" msd="SFPNar" lemmaRef="bd:526388">veitingar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="bóka" msd="VIMtnp" lemmaRef="bd:550237">bókast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="serstakur" msd="APSFPA" lemmaRef="bd:561161">serstakar</w>
+            <w lemma="kont" msd="SFPAar">kont</w>
+            <w lemma="i" msd="SFPAar">i</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="løntakari" msd="SMSAar" lemmaRef="bd:546478">løntakara</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endurgjald" msd="SNPNar" join="right" lemmaRef="bd:537550">Endurgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="rundskriv" msd="SNSDar" join="right" lemmaRef="bd:516543">rundskrivi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skattafríur" msd="APSNPN" join="right" lemmaRef="bd:563116">skattafrí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="ájavnt" msd="DNd">ájavnt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="endurgjald" msd="SNPAar" join="right" lemmaRef="bd:537550">endurgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="LSNPN" lemmaRef="bd:550274">avtalaði</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="fíggjarmálaráð" msd="SNSAAP" lemmaRef="bd:571174">Fíggjarmálaráðið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Tænastumannafelag" msd="SNSAaP">Tænastumannafelag</w>
+            <w lemma="land" msd="SNSGAP" join="right" lemmaRef="bd:527776">Landsins</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="8)" msd="NOgnc">8)</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="burturluting" msd="SFSDar" lemmaRef="bd:524620">burturluting</w>
+            <w lemma="v.m." msd="TT" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="smb." msd="TS">smb.</w>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="burturluting" msd="SFSDar" lemmaRef="bd:524620">burturluting</w>
+            <w lemma="v.m." msd="TT" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="samsýning" msd="SFSDar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fólkatingsmaður" msd="SMPNar" lemmaRef="bd:568145">fólkatingsmenn</w>
+            <w lemma="eiga" msd="VNAPP3" join="right" lemmaRef="bd:576382">eiga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ríkislóg" msd="SFSDar" lemmaRef="bd:535194">ríkislóg</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kostnaðarviðbót" msd="SFSNar" join="right">kostnaðarviðbót</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="kostnaðarviðbót" msd="SFSNar" join="right">kostnaðarviðbót</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="løgtingsmaður" msd="SMPDar" lemmaRef="bd:568146">løgtingsmonnum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sømdarpeningur" msd="SMSNar">Sømdarpeningur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="eyki" msd="Adegnc" lemmaRef="bd:545221">eyka</w>
+            <w lemma="sømdarpeningur" msd="SMSAar">sømdarpening</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lov" msd="SFSDar" lemmaRef="bd:576929">lov</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="314" msd="NOgnc">314</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="virði" msd="SNSNar" lemmaRef="bd:573238">virði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vistarhald" msd="SNSDar" lemmaRef="bd:517658">vistarhaldi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjófólk" msd="SNSDar" lemmaRef="bd:516709">sjófólki</w>
+            <w lemma="umborð" msd="DNd" join="right" lemmaRef="bd:587514">umborð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sømd" msd="SMSNar" join="right" lemmaRef="bd:536255">sømdar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heiðurspeningur" msd="SMSNar" join="right" lemmaRef="bd:539708">heiðurspeningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="umsókn" msd="SFSAar" join="right" lemmaRef="bd:536469">umsókn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="CS" lemmaRef="bd:583475">tó</w>
+            <w lemma="und" msd="SFSAar">und</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="antiknar" msd="LSFPA">antiknar</w>
+            <w lemma="fastur" msd="APSFPA" lemmaRef="bd:561118">fastar</w>
+            <w lemma="árligur" msd="APSFPA" lemmaRef="bd:556751">árligar</w>
+            <w lemma="veiting" msd="SFPAar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="studningur" msd="SMSNar" join="right" lemmaRef="bd:541605">Studningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="almennur" msd="APWNSN" lemmaRef="bd:561652">almenna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="góðkenna" msd="LSMPN" lemmaRef="bd:553887">góðkendir</w>
+            <w lemma="gávufægrunnar" msd="SMPNar">gávufægrunnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">aðrir</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lærlingur" msd="SMPDar" join="right" lemmaRef="bd:540352">lærlingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="styrkveiting" msd="SFSNar" lemmaRef="bd:526040">styrkveiting</w>
+            <w lemma="sam" msd="DNd" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bært" msd="DNd">bært</w>
+            <w lemma="játtan" msd="SFSNar" lemmaRef="bd:534405">játtan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="løgting" msd="SNSGAr" lemmaRef="bd:515993">løgtingsins</w>
+            <w lemma="fíggjarlóg" msd="SFSDar" lemmaRef="bd:534048">fíggjarlóg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="styrkveiting" msd="SFSNar" lemmaRef="bd:526040">styrkveiting</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="hjálpargrunnur" msd="SMSDAr">hjálpargrunninum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="óarbeiðsførur" msd="APSMPA" lemmaRef="bd:555064">óarbeiðsførar</w>
+            <w lemma="fiskimaður" msd="SMPAar" join="right" lemmaRef="bd:567866">fiskimenn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFPNar" join="right" lemmaRef="bd:533493">Avgerðir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="55" msd="NOgnc" join="right">55</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">Kæra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattanevnd" msd="SFSAAr">landsskattanevndina</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="listamaður" msd="SMSDar" lemmaRef="bd:567826">listamanni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rithøvundi" msd="SMSDar" lemmaRef="bd:547137">rithøvunda</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sømdarpeningur" msd="SMSDar">sømdarpeningi</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="69" msd="NOgnc">69</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="løgting" msd="SNSGAr" lemmaRef="bd:515993">løgtingsins</w>
+            <w lemma="fíggjarlóg" msd="SFSNar" join="right" lemmaRef="bd:534048">fíggjarlóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="samtykkja" msd="VNAAS3" lemmaRef="bd:554136">samtykti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kæra" msd="SFPDAr" lemmaRef="bd:521114">kærunum</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hald" msd="SNSAar" lemmaRef="bd:583097">hald</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="sømdarpeningur" msd="SMSNar" join="left">sømdarpeningur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lata" msd="LSMSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="umsókn" msd="SFSAar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma=")" msd="KO">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="veita" msd="LWFSN" lemmaRef="bd:553565">veitta</w>
+            <w lemma="peningahædd" msd="SFSNAr" lemmaRef="bd:535028">peningahæddin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="fastur" msd="APSFPA" join="left" lemmaRef="bd:561118">fastar</w>
+            <w lemma="árligur" msd="APSFPA" lemmaRef="bd:556751">árligar</w>
+            <w lemma="veiting" msd="SFPAar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løgting" msd="SNSDAr" lemmaRef="bd:515993">løgtinginum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="játta" msd="VIMtnp" lemmaRef="bd:552650">játtast</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSFSN" lemmaRef="bd:557602">ávís</w>
+            <w lemma="peningahædd" msd="SFSNar" lemmaRef="bd:535028">peningahædd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="einstakur" msd="APWNPA" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="listafólk" msd="SNPAAr" join="right" lemmaRef="bd:585442">listafólkini</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="48" msd="NOgnc" join="right">48</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="left">1983</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="36" msd="NOgnc" join="right">36</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1985" msd="NOgnc" join="both">1985</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rithøvundafelag" msd="SNSNar" lemmaRef="bd:535669">Rithøvundafelag</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">kært</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattanevnd" msd="SFSAAr">landsskattanevndina</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="rithøvundur" msd="SMSAar" join="right" lemmaRef="bd:538607">rithøvund</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sømdarpeningur" msd="SMSDar">sømdarpeningi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fólkating" msd="SNSGAr" lemmaRef="bd:515071">fólkatingsins</w>
+            <w lemma="fíggarlóg" msd="SFSDar" join="right">fíggarlóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">Líkningarráðið</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="varur" msd="APSNSN" lemmaRef="bd:554883">vart</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sømdarpeningur" msd="SMSNAr">sømdarpeningurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="livsvarige" msd="APSFPN" join="left">livsvarige</w>
+            <w lemma="ydelser" msd="SFPNar">ydelser</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kunstnere" msd="SMPAar" join="right">kunstnere</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hugtak" msd="SNSAAr" lemmaRef="bd:537698">hugtakið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="fastur" msd="APSFPN" join="left" lemmaRef="bd:561118">fastar</w>
+            <w lemma="árligur" msd="APSFPN" lemmaRef="bd:556751">árligar</w>
+            <w lemma="veiting" msd="SFPNar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="fastur" msd="APSFPA" join="left" lemmaRef="bd:561118">fastar</w>
+            <w lemma="árligur" msd="APSFPA" lemmaRef="bd:556751">árligar</w>
+            <w lemma="veiting" msd="SFPAar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avlamisviðbót" msd="SFSNar">avlamisviðbót</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grundupphædd" msd="SFSNar">grundupphædd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fólkapensjón" msd="SFSDar">fólkapensjón</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lamisveiting" msd="SFSDar">lamisveiting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="8a" msd="NOgnc" join="right">8a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barnaviðbót" msd="SFSNar" lemmaRef="bd:543230">barnaviðbót</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hjálp" msd="SFSNar" join="right" lemmaRef="bd:534253">hjálpar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="røktarviðbót" msd="SFSNar">røktarviðbót</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="persónligur" msd="APSFSN" lemmaRef="bd:556620">persónlig</w>
+            <w lemma="viðbót" msd="SFSNar" lemmaRef="bd:543436">viðbót</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="aldursviðbót" msd="SFSNar">aldursviðbót</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="45" msd="NOgnc">45</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="almannapensjónir" msd="SFPAar">almannapensjónir</w>
+            <w lemma="o.a." msd="TS" join="right">o.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="veiting" msd="SFPAar" lemmaRef="bd:526388">veitingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk" msd="TT" join="right">stk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="18b" msd="NOgnc" join="right">18b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="18c" msd="NOgnc" join="right">18c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="18d" msd="NOgnc">18d</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="18e" msd="NOgnc">18e</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="viðbót" msd="SFPAar" lemmaRef="bd:543436">viðbøtur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="almennur" msd="APSFSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="forsorg" msd="SFSAar" lemmaRef="bd:533974">forsorg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="veiting" msd="SFPAar" lemmaRef="bd:526388">veitingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiðsfremjandi" msd="Adegnc" lemmaRef="bd:563750">arbeiðsfremjandi</w>
+            <w lemma="tiltak" msd="SNPAar" lemmaRef="bd:537371">tiltøk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="barnagjald" msd="SNSAar" lemmaRef="bd:537453">barnagjald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="serligur" msd="APSNPA" lemmaRef="bd:556727">serlig</w>
+            <w lemma="gjald" msd="SNPAar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættarstøða" msd="SFSAar" lemmaRef="bd:586669">rættarstøðu</w>
+            <w lemma="barn" msd="SNPGAr" lemmaRef="bd:518913">barnanna</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSNPN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjaldsskylduga" msd="APWMSD">gjaldsskylduga</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="barnagjald" msd="SNSAar" lemmaRef="bd:537453">barnagjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="einsamallur" msd="APSMPA" lemmaRef="bd:563592">einsamallar</w>
+            <w lemma="uppihaldari" msd="SMPAar" lemmaRef="bd:548276">uppihaldarar</w>
+            <w lemma="o.a" msd="TS">o.a</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="limur" msd="SMPDAr" lemmaRef="bd:565737">limunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPM3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="nevna" msd="VNAAP3" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="keyp" msd="SNPDar" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="samtøka" msd="SFPDar" lemmaRef="bd:522508">samtøkum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="keypa" msd="VUAtnp" lemmaRef="bd:553478">keypt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="strika" msd="LSNSN" join="both" lemmaRef="bd:549895">Strikað</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="strika" msd="LSNSN" join="both" lemmaRef="bd:549895">Strikað</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="gáva" msd="SFPNar" join="right" lemmaRef="bd:520375">gávur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="innsavning" msd="SFPDar" join="right" lemmaRef="bd:525130">innsavningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSFSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="gáva" msd="SFSNAr" lemmaRef="bd:520375">gávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingangsveiting" msd="SFSNar">eingangsveiting</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hjálp" msd="SFSNar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="missa" msd="VUAtnp" lemmaRef="bd:553983">mist</w>
+            <w lemma="forsyrgjara" msd="SMSAar">forsyrgjara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vanlukka" msd="SFSDar" lemmaRef="bd:523932">vanlukku</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ávum" msd="SMPDar" lemmaRef="bd:583525">ávum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="hending" msd="SFPDar" join="right" lemmaRef="bd:525034">hendingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="peningagáva" msd="SFPAar" join="right">peningagávur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fólk" msd="SNPNar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="mangan" msd="DNd" lemmaRef="bd:587342">mangan</w>
+            <w lemma="savna" msd="VNAPP3" lemmaRef="bd:551145">savna</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="veita" msd="VNAPP3" lemmaRef="bd:553565">veita</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vanlukka" msd="SFPDar" lemmaRef="bd:523932">vanlukkum</w>
+            <w lemma="missa" msd="VNAPP3" lemmaRef="bd:553983">missa</w>
+            <w lemma="forsyrgjara" msd="SMSAar" join="right">forsyrgjara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skattafrítøka" msd="SFSNAr">Skattafrítøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSFSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="veiting" msd="SFSNAr" lemmaRef="bd:526388">veitingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="savna" msd="LSFSN" lemmaRef="bd:551145">savnað</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="breiður" msd="ACSMSA" lemmaRef="bd:563304">breiðari</w>
+            <w lemma="skari" msd="SMSAar" lemmaRef="bd:570100">skara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fólk" msd="SNSDar" join="right" lemmaRef="bd:515066">fólki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="gáva" msd="SFSNAr" lemmaRef="bd:520375">gávan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="gáva" msd="SFSNar" join="right" lemmaRef="bd:520375">gáva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hjálp" msd="SFSNar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="missa" msd="VUAtnp" lemmaRef="bd:553983">mist</w>
+            <w lemma="forsyrgjara" msd="SMSAar">forsyrgjara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vanlukkutilburður" msd="SMSAar" lemmaRef="bd:566281">vanlukkutilburð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="hending" msd="SFPAar" join="right" lemmaRef="bd:525034">hendingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="missa" msd="LSMSN" join="left" lemmaRef="bd:553983">mist</w>
+            <w lemma="forsyrgjara" msd="SMSAar" join="right">forsyrgjara</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="missa" msd="LSNSN" join="left" lemmaRef="bd:553983">mist</w>
+            <w lemma="forsyrgjaraevni" msd="SNSAar" join="right">forsyrgjaraevni</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="álvarsligur" msd="APSFSN" lemmaRef="bd:557029">Álvarslig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="langur" msd="APSFSN" lemmaRef="bd:564185">long</w>
+            <w lemma="sjúkralegur" msd="SFSNar">sjúkralega</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="regla" msd="SFSAar" join="right" lemmaRef="bd:522235">reglu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="líkna" msd="VIAtnp" lemmaRef="bd:550979">líkna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vanlukkutilburður" msd="SMPAar" lemmaRef="bd:566281">vanlukkutilburðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lógtingslóg" msd="SFSDar">lógtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar">rentuútreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDar" join="right" lemmaRef="bd:576930">lánum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="telefonútreiðslur" msd="SFPAar">telefonútreiðslur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="langfara" msd="APeMPD">langfara</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sjómaður" msd="SMPDar" join="right" lemmaRef="bd:568408">sjómonnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsmarknaðargjald" msd="SNPAar" join="right" lemmaRef="bd:537431">arbeiðsmarknaðargjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" join="right" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="70" msd="NOgnc">70</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="viðmerkja" msd="VIMtnp" join="right" lemmaRef="bd:554050">viðmerkjast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="telefonútreiðslur" msd="SFPAar">telefonútreiðslur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="langfarasjómonnum" msd="SMPDar">langfarasjómonnum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ð" msd="LSNSN">ð</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2005" msd="NOgnc" join="right">2005</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="privatur" msd="APWNSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="nýtsluvirði" msd="SNSAAr" lemmaRef="bd:572682">nýtsluvirðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="telda" msd="SFSDar" lemmaRef="bd:523486">teldu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útbúnaður" msd="SMSDar" join="right" lemmaRef="bd:566226">útbúnaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lata" msd="VUAtnp" lemmaRef="bd:576191">latið</w>
+            <w lemma="løntakari" msd="SMSAar" lemmaRef="bd:546478">løntakara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="gjald" msd="SNSNar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="starva" msd="Adegnc" lemmaRef="bd:552839">starvandi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="útgoldið" msd="LSNSA">útgoldið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="starv" msd="SNSDar" join="right" lemmaRef="bd:537306">starvi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hædd" msd="SFPAAr" lemmaRef="bd:534305">hæddirnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="gjald" msd="SNPDar" join="right" lemmaRef="bd:537638">gjøldum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="58" msd="NOgnc">58</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7." msd="NOgnc">7.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattafríur" msd="APSNPA" lemmaRef="bd:563116">skattafrí</w>
+            <w lemma="endurgjald" msd="SNPAar" lemmaRef="bd:537550">endurgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="starva" msd="Adegnc" lemmaRef="bd:552839">starvandi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="flogfar" msd="SNSDar" lemmaRef="bd:537589">flogfari</w>
+            <w lemma="áseta" msd="VUAtnp" lemmaRef="bd:576366">ásett</w>
+            <w lemma="upphædd" msd="SFPAAr" lemmaRef="bd:536498">upphæddirnar</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">Innlendis</w>
+            <w lemma="flogferðsla" msd="SFSNar" lemmaRef="bd:527167">flogferðsla</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">Niðanfyri</w>
+            <w lemma="tilskila" msd="LWNPA" lemmaRef="bd:550371">tilskilaðu</w>
+            <w lemma="endurgjald" msd="SNPAar" join="right" lemmaRef="bd:537550">endurgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="starva" msd="Adegnc" lemmaRef="bd:552839">starvandi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="flogfar" msd="SNSDar" lemmaRef="bd:537589">flogfari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tyrla" msd="SFSDar" lemmaRef="bd:523764">tyrlu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innlendis" msd="APeFSG" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="útgoldið" msd="LSNSA" join="right">útgoldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="starv" msd="SNSDar" join="right" lemmaRef="bd:537306">starvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattskyldugur" msd="APSNPN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tímapeningur" msd="SMSNar">Tímapeningur</w>
+            <w lemma="15,00" msd="NOgnc">15,00</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fullur" msd="APSMSN" lemmaRef="bd:562108">Fullur</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <w lemma="250,00" msd="NOgnc">250,00</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="náttarviðbót" msd="SFSNar" lemmaRef="bd:543352">Náttarviðbót</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hotel" msd="F" join="both">hotel</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rokning" msd="SFSDar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="650,00" msd="NOgnc">650,00</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="náttarviðbót" msd="SFSNar" join="right" lemmaRef="bd:543352">Náttarviðbót</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skjalprógva" msd="LSNSN" lemmaRef="bd:552750">skjalprógvað</w>
+            <w lemma="230,00" msd="NOgnc">230,00</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="ferð" msd="SFSNAr" lemmaRef="bd:533886">ferðin</w>
+            <w lemma="stuttur" msd="ACSFSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="tími" msd="SMPAar" join="right" lemmaRef="bd:513769">tímar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tímapeningur" msd="SMSNar">tímapeningur</w>
+            <w lemma="góðtaka" msd="LSMSN" lemmaRef="bd:576129">góðtikin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="tími" msd="SMSAar" join="right" lemmaRef="bd:513769">tíma</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="ferð" msd="SFSNAr" lemmaRef="bd:533886">ferðin</w>
+            <w lemma="langur" msd="ACSFSN" join="right" lemmaRef="bd:564185">longri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="fullur" msd="APSMSN" lemmaRef="bd:562108">fullur</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <w lemma="góðtaka" msd="LSMSN" join="right" lemmaRef="bd:576129">góðtikin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="náttarviðbót" msd="SFSNar" lemmaRef="bd:543352">Náttarviðbót</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="liggja" msd="VUAtnp" lemmaRef="bd:576388">ligið</w>
+            <w lemma="nátt" msd="SFSAar" lemmaRef="bd:543483">nátt</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nátt" msd="SMSNAr" lemmaRef="bd:543483">Náttin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="tími" msd="SMPAar" join="right" lemmaRef="bd:513769">tímar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="millumlanda" msd="Adegnc" lemmaRef="bd:564138">Millumlanda</w>
+            <w lemma="flogferðsla" msd="SFSNar" lemmaRef="bd:527167">flogferðsla</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">Niðanfyri</w>
+            <w lemma="tilskila" msd="LWNPA" lemmaRef="bd:550371">tilskilaðu</w>
+            <w lemma="endurgjald" msd="SNPAar" join="right" lemmaRef="bd:537550">endurgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="starva" msd="Adegnc" lemmaRef="bd:552839">starvandi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="flogfar" msd="SNSDar" lemmaRef="bd:537589">flogfari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tyrla" msd="SFSDar" lemmaRef="bd:523764">tyrlu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="millumlanda" msd="Adegnc" lemmaRef="bd:564138">millumlanda</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="útgoldið" msd="LSNSA" join="right">útgoldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="starv" msd="SNSDar" join="right" lemmaRef="bd:537306">starvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattskyldugur" msd="APSNPN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="danmark" msd="SFSNaP">Danmark</w>
+            <w lemma="Dagpeningur" msd="SMSNar">Dagpeningur</w>
+            <w lemma="360,00" msd="NOgnc">360,00</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS">jbr</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="náttarviðbót" msd="SFSNar" lemmaRef="bd:543352">Náttarviðbót</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hotel" msd="F" join="both">hotel</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rokning" msd="SFSDar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1.020" msd="NOgnc" join="right">1.020</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="00" msd="NOgnc" join="left">00</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="náttarviðbót" msd="SFSNar" join="right" lemmaRef="bd:543352">Náttarviðbót</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skjalprógva" msd="LSNSN" lemmaRef="bd:552750">skjalprógvað</w>
+            <w lemma="250,00" msd="NOgnc">250,00</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="71" msd="NOgnc">71</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="land" msd="SNPNar" lemmaRef="bd:527776">lond</w>
+            <w lemma="náttarviðbót" msd="SFSNar" lemmaRef="bd:543352">Náttarviðbót</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dagpeningur" msd="SMSNar">dagpeningur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="uttanríkisráð" msd="SNSDAr" join="right" lemmaRef="bd:571410">uttanríkisráðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSFSD" lemmaRef="bd:563109">fríari</w>
+            <w lemma="ferð" msd="SFSDar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fríur" msd="APSMSD" lemmaRef="bd:563109">fríum</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bráðfeingi" msd="Adegnc" lemmaRef="bd:529885">bráðfeingis</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="bráðfeingi" msd="Adegnc" lemmaRef="bd:529885">bráðfeingis</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="skilja" msd="VNMPS3" lemmaRef="bd:576280">skilst</w>
+            <w lemma="dvølja" msd="SMSNar" lemmaRef="bd:576287">dvølur</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMSGar" lemmaRef="bd:566206">mánaðar</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stuttur" msd="DNC" lemmaRef="bd:562083">styttri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="ímillum" msd="DNd" lemmaRef="bd:586858">ímillum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="23" msd="NOgnc" join="right">23</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="innskot" msd="SNSNar" join="right" lemmaRef="bd:515490">innskot</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grunsfæ" msd="SNSAar">grunsfæ</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hækking" msd="SFSAar" lemmaRef="bd:525081">hækking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grunsfæi" msd="SNSDar">grunsfæi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="grunnur" msd="SMPDar" lemmaRef="bd:569628">grunnum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="286" msd="NOgnc">286</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1984" msd="NOgnc">1984</w>
+            <w lemma="om" msd="DGd">om</w>
+            <w lemma="erhvervsmæssige" msd="APSMPA">erhvervsmæssige</w>
+            <w lemma="fonde" msd="SMPAar" join="right">fonde</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="smb." msd="TS">smb.</w>
+            <w lemma="kongligur" msd="APSFSD" lemmaRef="bd:556097">kongligari</w>
+            <w lemma="fyriskipan" msd="SFSDar" lemmaRef="bd:534037">fyriskipan</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="247" msd="NOgnc">247</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="1993" msd="NOgnc">1993</w>
+            <w lemma="om" msd="DGd">om</w>
+            <w lemma="ik" msd="SFSAar">ik</w>
+            <w lemma="rafttræden" msd="SFSNar">rafttræden</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Færøerne" msd="SFPAAP">Færøerne</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="lov" msd="SFSDar" lemmaRef="bd:576929">lov</w>
+            <w lemma="om" msd="DGd">om</w>
+            <w lemma="erhvervsmæssige" msd="APSMPA">erhvervsmæssige</w>
+            <w lemma="fonde" msd="SMPAar" join="right">fonde</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="framtaksgrunnur" msd="SMSDaP" lemmaRef="bd:565010">Framtaksgrunni</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggingargrunnur" msd="SMSDAP" lemmaRef="bd:565002">Fíggingargrunninum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1992" msd="NOgnc" join="right">1992</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="telja" msd="VNMPP3" lemmaRef="bd:575710">teljast</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="innskot" msd="SNPNar" lemmaRef="bd:515490">innskot</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grunnur" msd="SMPAar" join="right" lemmaRef="bd:569628">grunnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="CS" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="fæ" msd="SNPNar" lemmaRef="bd:518920">fæ</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="brúka" msd="LSNPN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útluting" msd="SFSAar" join="right" lemmaRef="bd:526591">útluting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðtøka" msd="SFPNar" lemmaRef="bd:524088">viðtøkur</w>
+            <w lemma="grunnur" msd="SMSGAr" lemmaRef="bd:569628">grunsins</w>
+            <w lemma="áseta" msd="VNAPP3" join="right" lemmaRef="bd:576366">áseta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="grunsf" msd="SNSNAr">grunsf</w>
+            <w lemma="æið" msd="SNSNAr">æið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="tilskila" msd="LSFSD" lemmaRef="bd:550371">tilskilaðari</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="brúka" msd="VIMtnp" lemmaRef="bd:588027">brúkast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útluting" msd="SFSAar" lemmaRef="bd:526591">útluting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innskot" msd="SNSAar" lemmaRef="bd:515490">innskot</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grunnur" msd="SMPAar" join="right" lemmaRef="bd:569628">grunnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="CS" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="viðtøka" msd="SFPNar" lemmaRef="bd:524088">viðtøkur</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="limur" msd="SMPDar" lemmaRef="bd:565737">limum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="ávísur" msd="APSFSD" lemmaRef="bd:557602">ávísari</w>
+            <w lemma="ætt" msd="SFSDar" lemmaRef="bd:577111">ætt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ávísur" msd="APSFPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="ætt" msd="SFPDar" lemmaRef="bd:577111">ættum</w>
+            <w lemma="framíhjárættur" msd="SMSAar" lemmaRef="bd:566092">framíhjárætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="veitinar" msd="SFPAAr">veitinar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="grunnur" msd="SMPDAr" lemmaRef="bd:569628">grunnunum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="framíhjárættur" msd="SMSAar" lemmaRef="bd:566092">framíhjárætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ávísur" msd="APSNPA" lemmaRef="bd:557602">ávís</w>
+            <w lemma="starv" msd="SNPAar" join="right" lemmaRef="bd:537306">størv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">Upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Garantifond" msd="SFSNar" join="left">Garantifond</w>
+            <w lemma="en" msd="DId">en</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="indskydere" msd="SMPAar">indskydere</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="investorer" msd="SMPAar" join="right">investorer</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="stovnur" msd="SMSDar" join="right" lemmaRef="bd:541581">stovni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nevna" msd="LSMSD" lemmaRef="bd:553339">nevndum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="garantifond" msd="SFSAar" join="left">garantifond</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="indskydere" msd="SMPAar">indskydere</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="investorer" msd="SMPAar" join="right">investorer</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="roknskaparligt" msd="APSNSA">roknskaparligt</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="SMSAAr" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="aktivur" msd="APSNPD" lemmaRef="bd:555225">aktivum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="passivur" msd="APSNPD" lemmaRef="bd:555139">passivum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIMpSA" join="right" lemmaRef="bd:513722">annan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hall" msd="SNSDAr" join="right" lemmaRef="bd:538004">hallinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stovnur" msd="SMSNAr" lemmaRef="bd:541581">stovnurin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="fulnaður" msd="VUAtnp" lemmaRef="bd:566175">fulnað</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útgjald" msd="SNSDAr" lemmaRef="bd:537098">útgjaldinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ábyrgd" msd="SFSDar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Garantifonden" msd="SFSDAP" join="left">Garantifonden</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="indskydere" msd="SMPAar">indskydere</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="investorer" msd="SMPAar" join="right">investorer</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útvegan" msd="SFSDAr" lemmaRef="bd:536845">útvegan</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arvirði" msd="SNSDAr">arvirðinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="aktivur" msd="SNPAAr" lemmaRef="bd:555225">aktivini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="stovnur" msd="SMSDAr" join="right" lemmaRef="bd:541581">stovninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="yvirtaka" msd="VNAPS3" lemmaRef="bd:576115">yvirtekur</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="aktivur" msd="SNPAar" join="right" lemmaRef="bd:555225">aktiv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Garantifonden" msd="SFSNAP" join="left">Garantifonden</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="indskydere" msd="SMPAar">indskydere</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="investorer" msd="SMPAar" join="right">investorer</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="upp" msd="SFPAar" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hædd" msd="SFPAar" join="right" lemmaRef="bd:534305">hæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umrøða" msd="LSFPN" lemmaRef="bd:553699">umrøddar</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stillur" msd="VIAtnp" lemmaRef="bd:561544">stilla</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útgjalding" msd="SFSAar" lemmaRef="bd:526578">útgjalding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIFpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="upphædd" msd="SFPDar" join="right" lemmaRef="bd:536498">upphæddum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stovnur" msd="SMSNAr" join="right" lemmaRef="bd:541581">stovnurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avhenda" msd="VNAPS3" lemmaRef="bd:553757">avhendir</w>
+            <w lemma="aktivur" msd="SNPAar" join="right" lemmaRef="bd:555225">aktiv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="byrja" msd="VNAPS3" lemmaRef="bd:549807">byrjar</w>
+            <w lemma="nýttur" msd="APSNSA" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gamal" msd="ACSNPA" lemmaRef="bd:562213">eldri</w>
+            <w lemma="inntøkuár" msd="SNPAar" lemmaRef="bd:515493">inntøkuár</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="varða" msd="Adegnc" lemmaRef="bd:552967">varðandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fylgjandi" msd="Adegnc" lemmaRef="bd:563697">fylgjandi</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">Somuleiðis</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seinur" msd="ACSNPA" lemmaRef="bd:555778">seinni</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umvæling" msd="SFSAar" lemmaRef="bd:526282">umvæling</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSMSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="løgtingstingslóg" msd="SFSNAr">løgtingstingslógin</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="formligur" msd="DNd" lemmaRef="bd:556572">formliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="stuðulsupphædd" msd="SFSNar">stuðulsupphædd</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2011" msd="NOgnc" join="right">2011</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="o.t." msd="TS" join="right">o.t.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="renta" msd="SFPDar" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="trygging" msd="SFPDar" lemmaRef="bd:526187">tryggingum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inngjald" msd="SNSAar" join="right" lemmaRef="bd:537726">inngjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSFSD" lemmaRef="bd:563109">fríari</w>
+            <w lemma="ferð" msd="SFSDar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsstaður" msd="SMSAar">arbeiðsstað</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="72" msd="NOgnc">72</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D.5" msd="TS" join="right">D.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">SIGA</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">INNTØKU</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">FRÁ</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">SÆR</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="høvuðsregla" msd="SFSNar" lemmaRef="bd:520625">høvuðsregla</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="upp" msd="SFSAAr" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gerðina" msd="SFSAAr" join="right">gerðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="endaligur" msd="APWMSN" lemmaRef="bd:555875">endaligi</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSMSN" join="right" lemmaRef="bd:575908">vunnin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="skattligur" msd="APSMSA" lemmaRef="bd:557087">skattligan</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="eftirfylgjandi" msd="DNd" lemmaRef="bd:563699">eftirfylgjandi</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">hinvegin</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="PPF3SA" join="right" lemmaRef="bd:513683">hana</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="skattaálíkning" msd="SFSNar" join="right" lemmaRef="bd:525838">skattaálíkning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattaálíkning" msd="SFSNar" lemmaRef="bd:525838">Skattaálíkning</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="dispositiv" msd="APSFSN" join="left">dispositiv</w>
+            <w lemma="frásigan" msd="SFSNar" join="right">frásigan</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">Treytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattafrítøka" msd="SFSAar">skattafrítøku</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="frásiganin" msd="SFSNAr">frásiganin</w>
+            <w lemma="ve" msd="VNAPS3">ve</w>
+            <w lemma="rður" msd="VNAPS3">rður</w>
+            <w lemma="siga" msd="LSFSN" lemmaRef="bd:576426">søgd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="PDMpSA" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="samsýning" msd="SFSAAr" join="right" lemmaRef="bd:525762">samsýningina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.d." msd="TS">T.d.</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sjónleikari" msd="SMSNar" lemmaRef="bd:514005">sjónleikari</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="samsýning" msd="SFSAar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="leikur" msd="VNAPS3" lemmaRef="bd:555303">leikar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="vælgerandi" msd="Adegnc" lemmaRef="bd:563919">vælgerandi</w>
+            <w lemma="endamál" msd="SNSDar" join="right" lemmaRef="bd:514788">endamáli</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">hinvegin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattaálíkning" msd="SFSNar" lemmaRef="bd:525838">skattaálíkning</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="sjónleikari" msd="SMSNAr" lemmaRef="bd:514005">sjónleikarin</w>
+            <w lemma="leikur" msd="VNAPS3" lemmaRef="bd:555303">leikar</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="fyri" msd="DGd" join="left" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eingin" msd="PINpSA" join="right" lemmaRef="bd:587901">einki</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="ímóti" msd="DGd" join="right" lemmaRef="bd:513718">ímóti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="t" msd="PPN3SN">t</w>
+            <w lemma="að" msd="PPN3SN">að</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjónleikari" msd="SMSNAr" lemmaRef="bd:514005">sjónleikarin</w>
+            <w lemma="peika" msd="VNAPS3" lemmaRef="bd:549883">peikar</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D.6" msd="TS" join="right">D.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">SKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="hjún" msd="SNPDar" lemmaRef="bd:515330">HJÚNUM</w>
+            <w lemma="hjúnafelagi" msd="SMPNar" lemmaRef="bd:569427">Hjúnafelagar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="seta" msd="LSMPN" lemmaRef="bd:518954">settir</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFPDar" lemmaRef="bd:520688">inntøkum</w>
+            <w lemma="sín" msd="PEF3PD" join="right" lemmaRef="bd:513755">sínum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="hjún" msd="LWNSD" lemmaRef="bd:515330">hjúna</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skattafríur" msd="APWMSD" lemmaRef="bd:563116">skattafría</w>
+            <w lemma="botnfrádráttur" msd="SMSDAr">botnfrádráttinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="yvir" msd="DNd" join="right" lemmaRef="bd:586847">yvir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="javning" msd="SFSNar" lemmaRef="bd:525147">javning</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="lágur" msd="ACWFSN" lemmaRef="bd:555839">lægra</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattafríur" msd="APWMSA" lemmaRef="bd:563116">skattafría</w>
+            <w lemma="botnur" msd="SMSAar" lemmaRef="bd:538886">botn</w>
+            <w lemma="frá" msd="SMSAAr" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="dráttur" msd="SMSAAr" join="right" lemmaRef="bd:567638">dráttin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="høgur" msd="ACWFSN" lemmaRef="bd:555859">hægra</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lækka" msd="LSFSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hjún" msd="SFPDar" lemmaRef="bd:515330">hjúnum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">Reka</w>
+            <w lemma="hjún" msd="SNPNar" lemmaRef="bd:515330">hjún</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="sjálvstøðugur" msd="APSNSA" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="úrslit" msd="SNSNAr" lemmaRef="bd:517852">úrslitið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuvirki" msd="SNSDAr">vinnuvirkinum</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerðinar" msd="SFPAAr">uppgerðinar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFPD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFPDAr" lemmaRef="bd:520688">inntøkunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hjún" msd="SNPDAr" lemmaRef="bd:515330">hjúnunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="luttøka" msd="SFSAar" lemmaRef="bd:521337">luttøku</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstur" msd="SMSDAr" join="right" lemmaRef="bd:567627">rakstrinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="hjúnafelag" msd="SNSDAr">hjúnafelagnum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarútreiðsla" msd="SFPAar">lønarútreiðslur</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="góðkenna" msd="LSMSN" lemmaRef="bd:553887">góðkendur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="veruligur" msd="APWNSA" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="arbeiðsavrik" msd="SNSAAr" join="right">arbeiðsavrikið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="hjún" msd="SNPNAr" lemmaRef="bd:515330">hjúnini</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hjúnaband" msd="SNSDar" join="right" lemmaRef="bd:527888">hjúnabandi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøkuuppgerð" msd="SFSAAr">inntøkuuppgerðina</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="egin" msd="APSFPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="ogn" msd="SFPDar" join="right" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7." msd="NOgnc">7.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="serskatting" msd="SFSAar" lemmaRef="bd:525783">serskatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hjún" msd="SFPDar" lemmaRef="bd:515330">hjúnum</w>
+            <w lemma="fyriskriva" msd="VIAtnp">fyriskriva</w>
+            <w lemma="neyvur" msd="ACSFPA" lemmaRef="bd:555248">neyvari</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sambúgvandi" msd="Adegnc" lemmaRef="bd:564071">sambúgvandi</w>
+            <w lemma="hjúnafelagi" msd="SNPDar" join="right" lemmaRef="bd:569427">hjúnafeløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="báðir" msd="PIMpPN" lemmaRef="bd:513751">báðir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="framdur" msd="LSFSN" join="right" lemmaRef="bd:578764">framd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="kunngerð" msd="SFSDAr" lemmaRef="bd:534538">kunngerðini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="soljóðandi" msd="DNd" lemmaRef="bd:564121">soljóðandi</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="vinnuvirki" msd="SNSNar" join="left">Vinnuvirki</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="uppbýti" msd="SNSAAr" lemmaRef="bd:573161">uppbýtið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFPD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFPDAr" lemmaRef="bd:520688">inntøkunum</w>
+            <w lemma="krevja" msd="VNMPS3" join="right" lemmaRef="bd:554166">krevst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sáttmáli" msd="SMSNar" lemmaRef="bd:513991">sáttmáli</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="mill" msd="DGd" join="right">mill</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hjúnafelagi" msd="SMPAAr" lemmaRef="bd:569427">hjúnafelagarnar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="neyvur" msd="APSFSD" lemmaRef="bd:555248">neyvari</w>
+            <w lemma="útgreining" msd="SFSDar" lemmaRef="bd:526580">útgreining</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="býti" msd="SNSDar" lemmaRef="bd:572096">býti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFSDar" join="right" lemmaRef="bd:533367">ábyrgd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">Galdandi</w>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gáva" msd="SFSNar" lemmaRef="bd:520375">gáva</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skráseting" msd="SFSAar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegan" msd="SFSAar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="loyvisbræv" msd="SNSDar" lemmaRef="bd:538211">loyvisbrævi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lúka" msd="LSFSN" join="right" lemmaRef="bd:575878">lokin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="73" msd="NOgnc">73</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="góðkenna" msd="VIMtnp" lemmaRef="bd:553887">góðkennast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="býti" msd="SNSAar" lemmaRef="bd:572096">býti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inna" msd="SFSDAr" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFSDAr" lemmaRef="bd:523802">tøkuni</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hjúnafelagi" msd="SMPAAr" join="right" lemmaRef="bd:569427">hjúnafelagarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="galda" msd="VIAtnp" lemmaRef="bd:576418">galda</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="álmur" msd="SMSDar" lemmaRef="bd:542702">álmanna</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="vinnuvirki" msd="SNSNAr">vinnuvirkið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="byrja" msd="LSNSN" lemmaRef="bd:549807">byrjað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="broyta" msd="VIMtnp" lemmaRef="bd:553579">broytast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">Broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="góðkenna" msd="VIMtnp" lemmaRef="bd:553887">góðkennast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" join="right" lemmaRef="bd:530645">januar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">Treytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="býti" msd="SNSAar" lemmaRef="bd:572096">býti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hjún" msd="SNPNar" lemmaRef="bd:515330">hjún</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="vinnuvirki" msd="SNSAAr">vinnuvirkið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="somuleiðis" msd="DNd" join="right" lemmaRef="bd:587478">somuleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="veruligur" msd="APSMSN" lemmaRef="bd:557176">veruligur</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="rakstur" msd="SMSNar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" lemmaRef="bd:566929">staðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="báðir" msd="PIMpPN" lemmaRef="bd:513751">báðir</w>
+            <w lemma="hjúnafelagi" msd="SMPNAr" lemmaRef="bd:569427">hjúnafelagarnir</w>
+            <w lemma="luttaka" msd="VNAPP3" lemmaRef="bd:576119">luttaka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstur" msd="SMSDAr" lemmaRef="bd:567627">rakstrinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="LSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="uppbýti" msd="SNSNAr" lemmaRef="bd:573161">uppbýtið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSNSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hjún" msd="SFPDar" lemmaRef="bd:515330">hjúnum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="góðkenna" msd="VIMtnp" lemmaRef="bd:553887">góðkennast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppge" msd="SFSDAr">uppge</w>
+            <w lemma="rðini" msd="SFSDAr">rðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="APSMPD" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APWFPD" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="inntøka" msd="SFPDAr" join="right" lemmaRef="bd:520688">inntøkunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tann" msd="PDMpSN" lemmaRef="bd:587908">tann</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hjúnafelagi" msd="SNPDAr" join="right" lemmaRef="bd:569427">hjúnafeløgunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="høvd" msd="SFSAAr" join="right" lemmaRef="bd:571794">høvuðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstur" msd="SMSDAr" join="right" lemmaRef="bd:567627">rakstrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samlaður" msd="APWFSD" lemmaRef="bd:580045">samlaðu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="festibóndi" msd="SMPNar" lemmaRef="bd:564476">Festibøndur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vinnuvirki" msd="SNSNar">Vinnuvirki</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="hjúnafelagi" msd="SMSDAr" lemmaRef="bd:569427">hjúnafelaganum</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">Sjálvstøðugt</w>
+            <w lemma="vinnuvirki" msd="SNSNar">vinnuvirki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="hjúnafelagi" msd="SMSDar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="meginpartur" msd="SMSDAr" lemmaRef="bd:532197">meginpartinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstur" msd="SMSDAr" lemmaRef="bd:567627">rakstrinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="støði" msd="SNSDar" lemmaRef="bd:572988">støði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="útbúgving" msd="SFSDar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fakligur" msd="APSMSD" lemmaRef="bd:556500">fakliga</w>
+            <w lemma="førleiki" msd="SMSDar" lemmaRef="bd:513993">førleika</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ábyrgd" msd="SFSAar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPD" join="right" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skráseting" msd="SFSAar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegan" msd="SFSAar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="loyvisbræv" msd="SNSDar" lemmaRef="bd:538211">loyvisbrævi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lúka" msd="LSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="áseta" msd="VIMtnp" lemmaRef="bd:576366">ásetast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skrivligur" msd="APSMSD" lemmaRef="bd:557224">skrivligum</w>
+            <w lemma="sáttmáli" msd="SMSDar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="partur" msd="SMPAAr" join="right" lemmaRef="bd:532202">partarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="setanartreyt" msd="SFPNar">setanartreytir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðstíð" msd="SFSNar" lemmaRef="bd:533474">arbeiðstíð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="tilskila" msd="LSFSN" join="right" lemmaRef="bd:550371">tilskilað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="galda" msd="VIAtnp" lemmaRef="bd:576418">galda</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ársbyrjan" msd="SFSDar" lemmaRef="bd:536727">ársbyrjan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="byrja" msd="VNAPS3" lemmaRef="bd:549807">byrjar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="arbeiða" msd="VIAtnp" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="broyta" msd="VIMtnp" lemmaRef="bd:553579">broytast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="góðkenna" msd="VIMtnp" lemmaRef="bd:553887">góðkennast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="arbeiða" msd="VIAtnp" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="løn" msd="SFSAAr" join="right" lemmaRef="bd:576943">lønina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">Lønin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="høgur" msd="ACSFSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="kollektivur" msd="APWFSA" lemmaRef="bd:555230">kollektiva</w>
+            <w lemma="sátt" msd="SFSAar" join="right" lemmaRef="bd:533170">sátt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mál" msd="SNPGar" lemmaRef="bd:516179">mála</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðssmarknaðinum" msd="SMSDAr" join="right">arbeiðssmarknaðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="høgur" msd="ACSFSN" join="right" lemmaRef="bd:555859">hægri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sáttmálaøki" msd="SNSAAr" join="right">sáttmálaøkið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="sáttmáli" msd="SMSNar" lemmaRef="bd:513991">sáttmáli</w>
+            <w lemma="finna" msd="VNMPS3" lemmaRef="bd:575902">finst</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSDAr" lemmaRef="bd:566169">arbeiðsmarknaðinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="s" msd="TS">s</w>
+            <w lemma="kattavald" msd="SNSNAr">kattavaldið</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="løn" msd="SFSAAr" lemmaRef="bd:576943">lønina</w>
+            <w lemma="svara" msd="DNd" lemmaRef="bd:551385">svarandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="veruligur" msd="APWNSA" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiðsav" msd="SNSDAr">arbeiðsav</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="reka" msd="SNSDAr" join="right" lemmaRef="bd:576063">rikinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">Lønin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ársverk" msd="SNSAar" join="right" lemmaRef="bd:517767">ársverk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDAr" join="right" lemmaRef="bd:571970">arbeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="støð" msd="SNSNAr" lemmaRef="bd:571373">støðið</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útbúgving" msd="SFSDar" join="right" lemmaRef="bd:526572">útbúgving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fakligur" msd="APSFPD" lemmaRef="bd:556500">fakligum</w>
+            <w lemma="fortreyt" msd="SFPDar" lemmaRef="bd:533976">fortreytum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roynd" msd="SFPDar" lemmaRef="bd:535147">royndum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="sam" msd="SFSAar">sam</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sýning" msd="SFSAar" join="right" lemmaRef="bd:526114">sýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="aðrastaðni" msd="DNd" join="right" lemmaRef="bd:587627">aðrastaðni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="festibóndi" msd="SMSNar" join="right" lemmaRef="bd:564476">festibóndi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="festari" msd="SMSNar" lemmaRef="bd:545278">festari</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="festibræv" msd="SNSDar" join="right" lemmaRef="bd:538170">festibrævi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">ynskir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" join="right" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiða" msd="VNAPS3" lemmaRef="bd:553638">arbeiðir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="festur" msd="SMSDAr" join="right" lemmaRef="bd:559315">festinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="loyva" msd="LSMSN" lemmaRef="bd:553445">loyvdur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="LSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="starvssáttmáli" msd="SMSNar">starvssáttmáli</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskriva" msd="LSMSN" lemmaRef="bd:552787">undirskrivaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="góðkenna" msd="LSMSN" lemmaRef="bd:553887">góðkendur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattavald" msd="SNSDAr" join="right" lemmaRef="bd:516757">skattavaldinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">Lønin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjúnafelagi" msd="SMSAAr" lemmaRef="bd:569427">hjúnafelagan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="A-inntøka" msd="SFSNar" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ávísa" msd="VIMtnp" lemmaRef="bd:553517">ávísast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="afturhaldsskipan" msd="SFSAAr" join="right">afturhaldsskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnuvirki" msd="SNSNar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="leiga" msd="SFSDar" lemmaRef="bd:521183">leigu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APWFSD" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="hjúnafelagi" msd="SMSDar" join="right" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eigari" msd="SMSNar" lemmaRef="bd:513834">eigari</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóggáva" msd="SFSDar" join="right" lemmaRef="bd:521405">lóggávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="74" msd="NOgnc">74</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">Eiga</w>
+            <w lemma="hjúnafelagi" msd="SMPNar" lemmaRef="bd:569427">hjúnafelagar</w>
+            <w lemma="slíkur" msd="PIFpSA" lemmaRef="bd:555427">slíka</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgangsstøði" msd="SNSNAr" lemmaRef="bd:585759">útgangsstøðið</w>
+            <w lemma="javnbýti" msd="SNSNar" lemmaRef="bd:572404">javnbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APWFSD" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ognaruppgerð" msd="SFSNar" lemmaRef="bd:534987">Ognaruppgerð</w>
+            <w lemma="hjúnafelagi" msd="SMPNar" join="right" lemmaRef="bd:569427">Hjúnafelagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="h" msd="DNd">h</w>
+            <w lemma="vør" msd="PIFpSA" lemmaRef="bd:575586">vør</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="ognaruppgerð" msd="SFSAar" lemmaRef="bd:534987">ognaruppgerð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ár" msd="SMSGar" lemmaRef="bd:517748">árs</w>
+            <w lemma="endi" msd="SMSDar" lemmaRef="bd:513771">enda</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">taka</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ogn" msd="SFPAar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ognaruppgerð" msd="SFSDar" join="right" lemmaRef="bd:534987">ognaruppgerð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ini" msd="DNd" join="right">ini</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sundurlesing" msd="SFSAar" lemmaRef="bd:526058">sundurlesing</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skilnaður" msd="SMSAar" lemmaRef="bd:566174">skilnað</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="sambúgvandi" msd="Adegnc" lemmaRef="bd:564071">sambúgvandi</w>
+            <w lemma="hjúnafelagi" msd="SMPAar" lemmaRef="bd:569427">hjúnafelagar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambúgv" msd="SNSNAr" lemmaRef="bd:570635">sambúgvið</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="uppathildið" msd="LSNSN">uppathildið</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sundur" msd="SFSNar" lemmaRef="bd:587484">sundur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lesing" msd="SFSNar" lemmaRef="bd:525284">lesing</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skilnaður" msd="SMSNar" lemmaRef="bd:566174">skilnaður</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hjún" msd="SNPNar" lemmaRef="bd:515330">hjún</w>
+            <w lemma="slíta" msd="VNAPP3" lemmaRef="bd:575800">slíta</w>
+            <w lemma="sambúð" msd="SFSAar">sambúð</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sundurlesing" msd="SFSAar" lemmaRef="bd:526058">sundurlesing</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skilnaður" msd="SMSAar" join="right" lemmaRef="bd:566174">skilnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambúgv" msd="SNSNAr" lemmaRef="bd:570635">sambúgvið</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="uppathildið" msd="LSNSN">uppathildið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="sambúgv" msd="SNSNAr" lemmaRef="bd:570635">sambúgvið</w>
+            <w lemma="halda" msd="VNAAS3" lemmaRef="bd:576164">helt</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hjún" msd="SNPNar" lemmaRef="bd:515330">hjún</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="slíta" msd="VUAtnp" lemmaRef="bd:575800">slitið</w>
+            <w lemma="sambúgv" msd="SMSAar" lemmaRef="bd:570635">sambúgv</w>
+            <w lemma="gera" msd="VNMPP3" lemmaRef="bd:575738">gerast</w>
+            <w lemma="sambúgvandi" msd="Adegnc" lemmaRef="bd:564071">sambúgvandi</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="stund" msd="SFSDar" lemmaRef="bd:536164">stund</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="mettur" msd="LSNPN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sambúgvandi" msd="Adegnc" join="right" lemmaRef="bd:564071">sambúgvandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="eina" msd="APWNSD" lemmaRef="bd:564399">eina</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="báðir" msd="PINpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="hjúnafelagi" msd="SNPDAr" join="right" lemmaRef="bd:569427">hjúnafelagunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambúgv" msd="SNSNAr" lemmaRef="bd:570635">sambúgvið</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="uppathildið" msd="LSNSN" join="right">uppathildið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D.7" msd="TS" join="right">D.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">SKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="barn" msd="SNPDar" lemmaRef="bd:518913">BØRNUM</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="barn" msd="SNPNar" lemmaRef="bd:518913">børn</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="inna" msd="SFSDar" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFSDar" lemmaRef="bd:523802">tøku</w>
+            <w lemma="sín" msd="PEF3SD" join="right" lemmaRef="bd:513755">síni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="barn" msd="SNPNar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fylla" msd="VUAtnp" lemmaRef="bd:553937">fylt</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="foreldur" msd="SNPGAr" join="right" lemmaRef="bd:529372">foreldranna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stjúk" msd="SNSGar">stjúk</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fosturforeldur" msd="SNPGAr" join="right" lemmaRef="bd:529374">fosturforeldranna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="løn" msd="SFSAAr" lemmaRef="bd:576943">lønina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barn" msd="SNPAAr" lemmaRef="bd:518913">børnini</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">Lønin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="barn" msd="SNPDAr" join="right" lemmaRef="bd:518913">børnunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="barn" msd="SNSNAr" lemmaRef="bd:518913">barnið</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="foreldur" msd="SNPNAr" lemmaRef="bd:529372">foreldrini</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPD" join="right" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skipa" msd="LSNSN" lemmaRef="bd:551238">skipað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="parta" msd="SNSNar" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="smápartafelag" msd="SNSNar" join="right" lemmaRef="bd:535727">smápartafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="foreldur" msd="SNPNAr" lemmaRef="bd:529372">foreldrini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="høvd" msd="SNSNar" lemmaRef="bd:571794">høvuðs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="partaeigari" msd="SMPNar" join="right" lemmaRef="bd:546925">partaeigarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDar" lemmaRef="bd:535361">skattalóg</w>
+            <w lemma="ini" msd="DNd" join="right">ini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íognar" msd="SFSDAr" join="right">íognar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parta</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="smápartafelag" msd="SNSDAr" join="both" lemmaRef="bd:535727">smápartafelagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">Lønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="foreldur" msd="SNPGAr" lemmaRef="bd:529372">foreldranna</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="úrslit" msd="SNSDAr" join="right" lemmaRef="bd:517852">úrslitinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="49" msd="NOgnc" join="right">49</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="sýta" msd="VNAPS3" lemmaRef="bd:553624">sýtir</w>
+            <w lemma="skattgjaldari" msd="SMSAar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="s" msd="SFSAar">s</w>
+            <w lemma="jálvstøð" msd="SFSAar" join="right">jálvstøð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ugt" msd="APSNSA">ugt</w>
+            <w lemma="reingerðingarvirksemi" msd="SNSAar" join="right">reingerðingarvirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarútreiðsla" msd="SFPAar">lønarútreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSNPA" lemmaRef="bd:581131">egin</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landsskattanevnd" msd="SFSDAr" join="right">landsskattanevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="barn" msd="SNSNar" lemmaRef="bd:518913">barn</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuár" msd="SNSDAr" join="right" lemmaRef="bd:515493">inntøkuárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="forvinna" msd="VUAtnp" lemmaRef="bd:575905">forvunnið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="foreldur" msd="SNPDAr" join="right" lemmaRef="bd:529372">foreldrunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntak" msd="SFSDAr" join="right" lemmaRef="bd:537729">inntøk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="una" msd="SFSDAr">una</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="barn" msd="SNSDAr" join="right" lemmaRef="bd:518913">barninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="foreldur" msd="SNPNAr" lemmaRef="bd:529372">foreldrini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="roknskapur" msd="SMSDar" join="right" lemmaRef="bd:565908">roknskapi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="barn" msd="SNPDar" join="right" lemmaRef="bd:518913">børnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="búgva" msd="VNAPP3" lemmaRef="bd:575771">búgva</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvur" msd="APSNPN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skattskyldugur" msd="APSNPN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="telja" msd="LSNSN" lemmaRef="bd:575710">talt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="te" msd="PPN3PN" lemmaRef="bd:571387">te</w>
+            <w lemma="y" msd="PPN3PN">y</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="uppihald" msd="SNSAar" join="right" lemmaRef="bd:518800">uppihald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="foreldur" msd="SNPDAr" join="right" lemmaRef="bd:529372">foreldrunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðurlag" msd="SNSNar" lemmaRef="bd:535837">viðurlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="75" msd="NOgnc">75</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="foreldur" msd="SNPGAr" lemmaRef="bd:529372">foreldranna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="barn" msd="SNSNar" lemmaRef="bd:518913">barn</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="innløguveiting" msd="SFSAar">innløguveiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gáva" msd="SFSAar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="foreldur" msd="SMPDar" join="right" lemmaRef="bd:529372">foreldrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stjúk" msd="SNSDar" join="right">stjúk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="forsturforeldrum" msd="SNPDar" join="right">forsturforeldrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="innløguveiting" msd="SFSDar">innløguveiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDAr" lemmaRef="bd:576965">ognini</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="gevari" msd="SMSDar" join="right" lemmaRef="bd:513800">gevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ál" msd="SNSDar" lemmaRef="bd:576774">ál</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="manakkaári" msd="SNSDar" join="right">manakkaári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="barn" msd="SNSNAr" lemmaRef="bd:518913">barnið</w>
+            <w lemma="fylla" msd="VNAPS3" lemmaRef="bd:553937">fyllir</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gifta" msd="VNMPS3" join="right" lemmaRef="bd:553797">giftist</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="uppihaldspeningur" msd="SMSNar">uppihaldspeningur</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="forsyrgjaraskylduna" msd="SFSAAr" join="right">forsyrgjaraskylduna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gáva" msd="SFSNar" join="right" lemmaRef="bd:520375">gáva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="gevari" msd="SMSDar" join="right" lemmaRef="bd:513800">gevara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="D.4" msd="TS" join="right">D.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattafríur" msd="APSFPN" lemmaRef="bd:563116">Skattafríar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">er</w>
+            <w lemma="barnagjald" msd="SNSNar" join="right" lemmaRef="bd:537453">barnagjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="forskotvís" msd="DNd">forskotvís</w>
+            <w lemma="rindað" msd="LSNSN">rindað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="almennur" msd="APWNSD" join="right" lemmaRef="bd:561652">almenna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="foreldur" msd="SNPDAr" lemmaRef="bd:529372">foreldrunum</w>
+            <w lemma="liva" msd="VNAPS3" lemmaRef="bd:576308">livir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="faðir" msd="SMSNar" join="right" lemmaRef="bd:529162">faðir</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="móðurleysur" msd="APSFSN" join="right" lemmaRef="bd:557483">móðurleys</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skattafríur" msd="APSFSN" lemmaRef="bd:563116">skattafrí</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D.8" msd="TS" join="right">D.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="barnafrádráttur" msd="SMSNar" lemmaRef="bd:567637">BARNAFRÁDRÁTTUR</w>
+            <w lemma="landsskattur" msd="SMSNar">Landsskattur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ásetingarlóg" msd="SFSDAr">ásetingarlógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="e" msd="VNAPS3">e</w>
+            <w lemma="r" msd="VNAPS3">r</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="5" msd="NOgnc" join="left">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="barn" msd="SNSAAr" join="right" lemmaRef="bd:518913">barnið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="foreldra-myndug-leiki" msd="SMSAar">foreldramyndugleika</w>
+            <w lemma="yvir" msd="DNd" join="right" lemmaRef="bd:586847">yvir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útroknaður" msd="APWMSD" lemmaRef="bd:580202">útroknaða</w>
+            <w lemma="landsskattur" msd="SMSDAr">landsskattinum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="barnafrádráttur" msd="SMSAar" lemmaRef="bd:567637">barnafrádrátt</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="6.500" msd="NOgnc" join="right">6.500</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">Frádrátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSMSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="barn" msd="SNSNAr" lemmaRef="bd:518913">barnið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="pr" msd="TS" join="right">pr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDar" join="right" lemmaRef="bd:517736">álmanakkaári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skattseting" msd="SFSNAr">skattsetingin</w>
+            <w lemma="viðvíkir" msd="VNAPS3" join="right">viðvíkir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Búgvi" msd="VNAPP3" lemmaRef="bd:514096">Búgva</w>
+            <w lemma="barn" msd="SNPNAr" lemmaRef="bd:518913">børnini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="foreldra-myndug-leiki" msd="SMSAar">foreldramyndugleika</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="hon" msd="PPN3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="barnafrádráttur" msd="SMSNAr" lemmaRef="bd:567637">barnafrádrátturin</w>
+            <w lemma="ístaðin" msd="DNd" lemmaRef="bd:587567">ístaðin</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="barn" msd="SNPAAr" lemmaRef="bd:518913">børnini</w>
+            <w lemma="búgva" msd="DNd" join="right" lemmaRef="bd:575771">búgvandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="f" msd="VNAPS3">f</w>
+            <w lemma="ellur" msd="VNAPS3">ellur</w>
+            <w lemma="barnafrádráttur" msd="SMSNAr" lemmaRef="bd:567637">barnafrádrátturin</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="barnaverndarnevnd" msd="SFSNar" lemmaRef="bd:533543">barnaverndarnevnd</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="yvirtaka" msd="VUAtnp" lemmaRef="bd:576115">yvirtikið</w>
+            <w lemma="umsorgan" msd="SFSAar" lemmaRef="bd:533277">umsorgan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="barn" msd="SNPDAr" lemmaRef="bd:518913">børnunum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="heilur" msd="APSNSA" lemmaRef="bd:554630">heilt</w>
+            <w lemma="álmanakkaár" msd="SNSAar" join="right" lemmaRef="bd:517736">álmanakkaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="lækka" msd="LSMSN" lemmaRef="bd:549976">lækkaður</w>
+            <w lemma="lutfalsligur" msd="DNd" join="right" lemmaRef="bd:556956">lutfalsliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="heimila" msd="VNAPS3" lemmaRef="bd:550372">heimilar</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lækka" msd="LSMSN" lemmaRef="bd:549976">lækkaður</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalslig</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="heilur" msd="APSNSA" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ál" msd="SNSAar" lemmaRef="bd:576774">ál</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="manakkaár" msd="SNSAar" join="right">manakkaár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="barnafrádráttur" msd="SMSNar" lemmaRef="bd:567637">Barnafrádráttur</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="varðveita" msd="VUAtnp" lemmaRef="bd:553569">varðveitt</w>
+            <w lemma="skattskylda" msd="SFSAAr" lemmaRef="bd:527491">skattskylduna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="samsvara" msd="DNd" join="right" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lúka" msd="LSNSN" lemmaRef="bd:575878">lokið</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hjúnalag" msd="SNSAar" lemmaRef="bd:535537">hjúnalag</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="maður" msd="SMSDAr" join="right" lemmaRef="bd:567706">manninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambúgvandi" msd="Adegnc" lemmaRef="bd:564071">Sambúgvandi</w>
+            <w lemma="hjún" msd="SNPNar" lemmaRef="bd:515330">hjún</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="sjálvi" msd="APSNPN">sjálvi</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="frádráttur" msd="SMSAAr" join="right" lemmaRef="bd:567649">frádráttin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="hjún" msd="SMPDar" join="right" lemmaRef="bd:515330">hjúnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="sambúgvandi" msd="Adegnc" join="right" lemmaRef="bd:564071">sambúgvandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" join="right" lemmaRef="bd:569427">hjúnafelagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="barn" msd="SNPAAr" lemmaRef="bd:518913">børnini</w>
+            <w lemma="búgva" msd="DNd" join="right" lemmaRef="bd:575771">búgvandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frádráttur" msd="SMSAAr" lemmaRef="bd:567649">frádráttin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="flytingardagur" msd="SMSDAr" join="right">flytingardegnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="barn" msd="SNSAAr" lemmaRef="bd:518913">barnið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="barn" msd="SNPAAr" lemmaRef="bd:518913">børnini</w>
+            <w lemma="búgva" msd="DNd" lemmaRef="bd:575771">búgvandi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hædd" msd="SFSAar" lemmaRef="bd:534305">hædd</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ógiftur" msd="APSNPN" lemmaRef="bd:559335">ógift</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fráskildur" msd="APSNPN" lemmaRef="bd:578749">fráskild</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="foreldra-myndug-leiki" msd="SMSAar" join="right">foreldramyndugleika</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">Spurningurin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættarstøða" msd="SFSAAr" lemmaRef="bd:586669">rættarstøðuna</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="viðgera" msd="LSMSN" lemmaRef="bd:575715">viðgjørdur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">Orsakað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PIFpPN" lemmaRef="bd:587901">ongar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="øki" msd="SNSDAr" join="right" lemmaRef="bd:530226">økinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="grunda" msd="VUAtnp" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="endi" msd="SMSAar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="málstulking" msd="SFSAar">málstulking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="avgera" msd="VUAtnp" join="right" lemmaRef="bd:575727">avgjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="analogur" msd="DNd" join="right" lemmaRef="bd:584013">analogt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ógiftur" msd="APSNPA" lemmaRef="bd:559335">ógift</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fráskildur" msd="APSNPA" lemmaRef="bd:578749">fráskild</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="foreldra-myndug-leiki" msd="SMSDar" join="right">foreldramyndugleika</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="76" msd="NOgnc">76</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="barnafrádráttur" msd="SMSNar" lemmaRef="bd:567637">Barnafrádráttur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avlopsskattur" msd="SMSNar">avlopsskattur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="barnafrádráttur" msd="SMSNAr" lemmaRef="bd:567637">barnafrádrátturin</w>
+            <w lemma="høgur" msd="ACSMSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="barnafrádráttur" msd="SMSAar" join="right" lemmaRef="bd:567637">barnafrádrátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="munur" msd="SMSNar" join="right" lemmaRef="bd:565797">munur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="in" msd="DNd">in</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="skattgjaldari" msd="SMSDar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útgjalding" msd="SFSNAr" lemmaRef="bd:526578">Útgjaldingin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skattur" msd="SMSGar" lemmaRef="bd:531119">skatta</w>
+            <w lemma="upp" msd="SFSNar" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gera" msd="SFSNAr" lemmaRef="bd:575738">gerðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avlopsskattur" msd="SMSNar">avlopsskattur</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunuskattur" msd="SMSNar">Kommunuskattur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="46" msd="NOgnc" join="right">46</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="kommuna" msd="SFPNAr" lemmaRef="bd:520934">kommunurnar</w>
+            <w lemma="avgera" msd="VIAtnp" join="right" lemmaRef="bd:575727">avgera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="út" msd="APWMSD" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rokna" msd="LWMSD" lemmaRef="bd:550959">roknaða</w>
+            <w lemma="kommunuskattur" msd="SMSDAr">kommunuskattinum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="játta" msd="LSMSN" lemmaRef="bd:552650">játtaður</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="barnafrádráttur" msd="SMSNar" join="right" lemmaRef="bd:567637">barnafrádráttur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upp" msd="SFSNAr" lemmaRef="bd:587517">Upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hædd" msd="SFSNAr" lemmaRef="bd:534305">hæddin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðtaka" msd="LSFSN" lemmaRef="bd:576126">viðtikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kommunustýri" msd="SNSDAr">kommunustýrinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="desember" msd="SMSAar" join="right" lemmaRef="bd:565636">desember</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gald" msd="SMSNar" join="right">gald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="inntøkuár" msd="SNSAar" join="right" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="24." msd="NOgnc">24.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2002" msd="NOgnc" join="right">2002</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kvinna" msd="SFSNar" lemmaRef="bd:521081">Kvinna</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skilja" msd="LSFSN" lemmaRef="bd:576280">skild</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="maður" msd="SMSDar" lemmaRef="bd:567706">manni</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1999" msd="NOgnc" join="right">1999</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">Saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="maður" msd="SMSDar" lemmaRef="bd:567706">manni</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">kvinnan</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hjúnaskilnaður" msd="SMSAAr" lemmaRef="bd:566173">hjúnaskilnaðin</w>
+            <w lemma="búgva" msd="VNAAS3" lemmaRef="bd:575771">búði</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="gifta" msd="VNMAS3" lemmaRef="bd:553797">giftist</w>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">kvinnan</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="maður" msd="SMSDar" join="right" lemmaRef="bd:567706">manni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">Spurningurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="hereftir" msd="DNd" join="right" lemmaRef="bd:587106">hereftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="barnafrádráttur" msd="SMSNAr" lemmaRef="bd:567637">barnafrádrátturin</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kvinna" msd="SFSDAr" lemmaRef="bd:521081">kvinnuni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="maður" msd="SMSAAr" lemmaRef="bd:567706">mannin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ACWFSD" lemmaRef="bd:555778">seinnu</w>
+            <w lemma="gifta" msd="SFSDar" join="right" lemmaRef="bd:520236">giftu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="uppihalda" msd="VNAAS3" lemmaRef="bd:576151">uppihelt</w>
+            <w lemma="barn" msd="SNSDAr" join="right" lemmaRef="bd:518913">børninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="barnafrádráttur" msd="SMSNAr" lemmaRef="bd:567637">barnafrádrátturin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ásetingarlóg" msd="SFSDAr">ásetingarlógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tengdur" msd="LSMSN">tengdur</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="for" msd="SMSDAr" lemmaRef="bd:538620">for</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="eldramyndugleiki" msd="SMSDAr" join="right">eldramyndugleikanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TT">Stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sambúgvandi" msd="Adegnc" lemmaRef="bd:564071">sambúgvandi</w>
+            <w lemma="hjún" msd="SNPNar" lemmaRef="bd:515330">hjún</w>
+            <w lemma="sjálvi" msd="APSNPN">sjálvi</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="frádráttur" msd="SMSAAr" join="right" lemmaRef="bd:567649">frádráttin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="lesa" msd="LSMSN" lemmaRef="bd:576099">lisin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samanhangur" msd="SMSDar" lemmaRef="bd:531998">samanhangi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="framganga" msd="VNAPS3" lemmaRef="bd:575990">framgongur</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="byggja" msd="VNAPS3" lemmaRef="bd:518965">byggir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="fyritreyt" msd="SFSAar" join="right" lemmaRef="bd:534038">fyritreyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="felagsbarn" msd="SNPAar">felagsbørn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ættleiða" msd="LSNPA" lemmaRef="bd:553650">ættleidd</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="felagsbarn" msd="SNPAar">felagsbørn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ættleiða" msd="APSNPA" lemmaRef="bd:553650">ættleidd</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tulking" msd="SFSAar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="foreldraræði" msd="SNSDar" join="right">foreldraræði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gagnnýta" msd="VIAtnp" lemmaRef="bd:553614">gagnnýta</w>
+            <w lemma="barnafrádráttur" msd="SMSAAr" join="right" lemmaRef="bd:567637">barnafrádráttin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="11." msd="NOgnc">11.</w>
+            <w lemma="juli" msd="SMSDar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kvinna" msd="SFSNar" lemmaRef="bd:521081">Kvinna</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="september" msd="SMSAar" lemmaRef="bd:565637">september</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="1½" msd="NOgnc">1½</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="útbúgving" msd="SFSAar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="foreldra-myndug-leiki" msd="SMSAar">foreldramyndugleika</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="barn" msd="SNSDar" join="right" lemmaRef="bd:518913">barni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="búgva" msd="VNAAS3" lemmaRef="bd:575771">búði</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="útbúgving" msd="SFSDar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="hon" msd="PEg3nc" lemmaRef="bd:513683">hennara</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="barn" msd="SNSNAr" lemmaRef="bd:518913">barnið</w>
+            <w lemma="búgva" msd="VIAtnp" lemmaRef="bd:575771">búgva</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="foreldur" msd="SMPDar" lemmaRef="bd:529372">foreldrum</w>
+            <w lemma="hon" msd="PEg3nc" join="right" lemmaRef="bd:513683">hennara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">Kvinnan</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">leyk</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barnafrádráttur" msd="SMSAar" lemmaRef="bd:567637">barnafrádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2002" msd="NOgnc" join="right">2002</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ásetingarlóg" msd="SFSDAr" join="right">ásetingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="lúka" msd="LSNSN" join="right" lemmaRef="bd:575878">lokið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="foreldur" msd="SNPNAr" lemmaRef="bd:529372">Foreldrini</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="tilhald" msd="SNSAar" lemmaRef="bd:517319">tilhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="foreldra-myndug-leiki" msd="SMSAar">foreldramyndugleika</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="barn" msd="SNSDAr" join="right" lemmaRef="bd:518913">barninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="niðurstøða" msd="SFSNar" lemmaRef="bd:521827">Niðurstøða</w>
+            <w lemma="stýri" msd="SNSGAP" lemmaRef="bd:572992">Stýrisins</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="hereftir" msd="DNd" join="right" lemmaRef="bd:587106">hereftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">kvinnan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="foreldur" msd="SNPNar" lemmaRef="bd:529372">foreldur</w>
+            <w lemma="hon" msd="PEg3nc" lemmaRef="bd:513683">hennara</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="barnafrádráttur" msd="SMSAar" lemmaRef="bd:567637">barnafrádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">Galdandi</w>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggáva</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eftirfylgjandi" msd="DNd" lemmaRef="bd:563699">eftirfylgjandi</w>
+            <w lemma="broyta" msd="LSFSN" join="right" lemmaRef="bd:553579">broytt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="loyva" msd="VNAPS3" lemmaRef="bd:553445">loyvir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ásetingarlóg" msd="SFSDAr" join="right">ásetingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="barnafrádráttur" msd="SMSNAr" lemmaRef="bd:567637">barnafrádrátturin</w>
+            <w lemma="ístaðin" msd="DNd" lemmaRef="bd:587567">ístaðin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="barn" msd="SNPAAr" lemmaRef="bd:518913">børnini</w>
+            <w lemma="búgva" msd="DNd" join="right" lemmaRef="bd:575771">búgvandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="barn" msd="SNPNAr" lemmaRef="bd:518913">børnini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="búgva" msd="VNAPP3" lemmaRef="bd:575771">búgva</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="foreldra-myndug-leiki" msd="SMSAar">foreldramyndugleika</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="hon" msd="PPN3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="E." msd="TS">E.</w>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">Frádráttir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="ser-regla" msd="SFPNar">serreglur</w>
+            <w lemma="77" msd="NOgnc">77</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="E." msd="TS">E.</w>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">FRÁDRÁTTIR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">INNTØKUNI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">AÐRAR</w>
+            <w lemma="ser-regla" msd="SFPNar">SERREGLUR</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ávísur" msd="APSMPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="sjómaður" msd="SMPDar" lemmaRef="bd:568408">sjómonnum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="fiskimaður" msd="SMPAar" lemmaRef="bd:567866">fiskimenn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="fiskimaður" msd="SMPAar" join="right" lemmaRef="bd:567866">fiskimenn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSMPN" lemmaRef="bd:575715">viðgjørdir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norðurlendskur" msd="APWFSD" lemmaRef="bd:557691">norðurlendsku</w>
+            <w lemma="tvískattaavtala" msd="SFSDAr" join="right">tvískattaavtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25a" msd="NOgnc" join="right">25a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="veiðuinntøka" msd="SFSNAr">veiðuinntøkan</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="470.000" msd="NOgnc">470.000</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lækka" msd="LSFSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="65.800" msd="NOgnc">65.800</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fiskimaður" msd="SMPNar" lemmaRef="bd:567866">fiskimenn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útlendskur" msd="APSNSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSMPN" lemmaRef="bd:575715">viðgjørdir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="norðurlendskur" msd="APWFSD" lemmaRef="bd:557691">norðurlendsku</w>
+            <w lemma="tvískattaavtala" msd="SFSDAr" join="right">tvískattaavtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samdøgursfrádráttur" msd="SMSAar">samdøgursfrádrátt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="a" msd="DNd">a</w>
+            <w lemma="nnars" msd="DNd">nnars</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áseting" msd="SFSDAr" join="right" lemmaRef="bd:526495">ásetingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="dvølja" msd="VIAtnp" lemmaRef="bd:576287">dvølja</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mistur" msd="APWNSD" lemmaRef="bd:559941">mista</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="slit" msd="SNSAar" lemmaRef="bd:518604">slit</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="samdøgur" msd="SMPAar" lemmaRef="bd:529516">samdøgur</w>
+            <w lemma="innanfyri" msd="DGd" lemmaRef="bd:587316">innanfyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaðartíðarskeið" msd="SNSAar" join="right">mánaðartíðarskeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="E.1" msd="TS" join="right">E.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="VEIÐUinntøka" msd="SFSNar">VEIÐUINNTØKA</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">EFTIR</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25A" msd="NOgnc">25A</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">SKATTALÓGINI</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25a" msd="NOgnc">25a</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="n" msd="SFSNAr">n</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fiskifar" msd="SNSDar" lemmaRef="bd:537578">fiskifari</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="veiðiinntøka" msd="SFSNAr" join="right">veiðiinntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="leggja" msd="LSFSN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="peningavirði" msd="SNSDar" join="right" lemmaRef="bd:572707">peningavirði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bjarg" msd="SFSAar" join="right" lemmaRef="bd:537459">bjarg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingarløn" msd="SFSAar" join="right">ingarløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sleip" msd="SNSAar" lemmaRef="bd:516932">sleip</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ogna" msd="VNMPS3" lemmaRef="bd:550912">ognast</w>
+            <w lemma="bátur" msd="SMSDar" lemmaRef="bd:542627">báti</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="veiðuferð" msd="SFSDar" join="right">veiðuferð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjálp" msd="SFSGar" lemmaRef="bd:534253">hjálpar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ve" msd="SFSNar">ve</w>
+            <w lemma="iðiinntøka" msd="SFSNar" join="right">iðiinntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">Undir</w>
+            <w lemma="veiðiinntøka" msd="SFSAar">veiðiinntøku</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="studningur" msd="SMSNar" join="right" lemmaRef="bd:541605">studningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="minstaløn" msd="SFSNar" join="right" lemmaRef="bd:532385">minstaløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="minstaforvinningur" msd="SMSNar">minstaforvinningur</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevna" msd="LWMPN" lemmaRef="bd:553339">Nevndu</w>
+            <w lemma="stuðul" msd="SMPNar" lemmaRef="bd:567270">stuðlar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="viðgera" msd="LSMPN" lemmaRef="bd:575715">viðgjørdir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="egning" msd="SFSNar" join="right" lemmaRef="bd:524723">egning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="serligur" msd="APSFSN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="manning" msd="SFSDAr" join="right" lemmaRef="bd:525386">manningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="knýta" msd="LSFSN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="bátur" msd="SMSDAr" join="right" lemmaRef="bd:542627">bátinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="veiðiinntøka" msd="SFSNar" join="right">veiðiinntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">Upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tveir" msd="NCMPN" lemmaRef="bd:530548">tveir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="ASWFSD" lemmaRef="bd:561118">føstu</w>
+            <w lemma="manning" msd="SFSDAr" lemmaRef="bd:525386">manningini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="heimaegnari" msd="SMPNar" join="right">heimaegnarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="samsýna" msd="VIMtnp" lemmaRef="bd:578392">samsýnast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="javnur" msd="APSMSD" lemmaRef="bd:561179">jøvnum</w>
+            <w lemma="fótur" msd="SMSDar" lemmaRef="bd:568672">føti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hann" msd="PPM3PA" join="right" lemmaRef="bd:513684">teir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="úti" msd="DNd" lemmaRef="bd:588028">úti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bátur" msd="SMSDAr" join="right" lemmaRef="bd:542627">bátinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="veiðiinntøka" msd="SFSDAr" join="right">veiðiinntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="manning" msd="SFSNAr" lemmaRef="bd:525386">manningin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="fiski-út-gera" msd="SFSAar">fiskiútgerð</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hjálpa" msd="VIAtnp" lemmaRef="bd:518953">hjálpa</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="røkja" msd="VIAtnp" lemmaRef="bd:554082">røkja</w>
+            <w lemma="bátur" msd="SMSAAr" join="right" lemmaRef="bd:542627">bátin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="veiðiinntøka" msd="SFSDAr" join="right">veiðiinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rakstur" msd="SMPNar" join="right" lemmaRef="bd:567627">Rakstrar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="hall" msd="SNSNar" join="left" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skiparakstur" msd="SMSDar">skiparakstri</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fiskiskip" msd="SNPAar" join="right" lemmaRef="bd:514889">fiskiskip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="royna" msd="VNAPP3" lemmaRef="bd:553345">royna</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fjarleið" msd="SFPDar" join="right" lemmaRef="bd:533919">fjarleiðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stórur" msd="ACSMPA" lemmaRef="bd:578418">størri</w>
+            <w lemma="línubátur" msd="SMPAar" lemmaRef="bd:540368">línubátar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ísfiskatrolarar" msd="SMPAar">ísfiskatrolarar</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="royna" msd="VNAPP3" lemmaRef="bd:553345">royna</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="heimaleiða" msd="SFPDar" join="right" lemmaRef="bd:520428">heimaleiðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="manning" msd="SFSNAr" lemmaRef="bd:525386">manningin</w>
+            <w lemma="mynstra" msd="LSFSN" lemmaRef="bd:551960">mynstrað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="sáttmáli" msd="SMSDar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="reiðarafelag" msd="SNSAaP" lemmaRef="bd:535664">Reiðarafelag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="yrkisfelag" msd="SNSAar" lemmaRef="bd:535845">yrkisfelag</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="síggja" msd="VMAtS2" join="left" lemmaRef="bd:514175">sí</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útróðrarfloti" msd="SMSAAr" join="right">útróðrarflotan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eyðkendur" msd="APSNSN" lemmaRef="bd:578966">eyðkent</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsgaldandi" msd="Adegnc">einsgaldandi</w>
+            <w lemma="hýrusáttmáli" msd="SMPNar">hýrusáttmálar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="manning" msd="SFSAar" lemmaRef="bd:525386">manning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bátur" msd="SMSAar" join="right" lemmaRef="bd:542627">bát</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="mynstraður" msd="APSMPD" lemmaRef="bd:580524">mynstraðum</w>
+            <w lemma="fiskimaður" msd="SMPDar" join="right" lemmaRef="bd:567866">fiskimonnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stødd" msd="SFSAar" join="right" lemmaRef="bd:536179">stødd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ymja" msd="APSMPN" lemmaRef="bd:576243">ym</w>
+            <w lemma="iskir" msd="APSMPN">iskir</w>
+            <w lemma="sáttmáli" msd="SMPNar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="manning" msd="SFSAar" lemmaRef="bd:525386">manning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bátur" msd="SMSAar" join="right" lemmaRef="bd:542627">bát</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættiligur" msd="DNd" lemmaRef="bd:556367">Rættiliga</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="manning" msd="SFSAar" lemmaRef="bd:525386">manning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bátaeigari" msd="SMPAar" join="right">bátaeigarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="avrokna" msd="VIMtnp" lemmaRef="bd:550963">avroknast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="avtala" msd="SFPNar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="munnligur" msd="DNd" join="right" lemmaRef="bd:556604">munnliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="óklárur" msd="APWNPN" lemmaRef="bd:554911">ókláru</w>
+            <w lemma="sáttmálaviðurskifti" msd="SNPNar">sáttmálaviðurskifti</w>
+            <w lemma="gera" msd="VNAPP3" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="veiðiinntøka" msd="SFSNAr" join="right">veiðiinntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avrokna" msd="VIMtnp" lemmaRef="bd:550963">avroknast</w>
+            <w lemma="manning" msd="SFSDAr" join="right" lemmaRef="bd:525386">manningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nakar" msd="PIFpPD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="treyt" msd="SFPDar" lemmaRef="bd:536371">treytum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avmarking" msd="SFPDar" join="right" lemmaRef="bd:524478">avmarkingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="E." msd="TS">E.</w>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">Frádráttir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="ser-regla" msd="SFPNar">serreglur</w>
+            <w lemma="78" msd="NOgnc">78</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="manning" msd="SFSNAr" lemmaRef="bd:525386">manningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mynstra" msd="LSFSN" lemmaRef="bd:551960">mynstrað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="sáttmáli" msd="SMSDar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="reiðarafelag" msd="SNSAaP" lemmaRef="bd:535664">Reiðarafelag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="yrkisfelag" msd="SNSAar" lemmaRef="bd:535845">yrkisfelag</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="meginfelag" msd="SNSAaP" lemmaRef="bd:535603">Meginfelag</w>
+            <w lemma="útróðrarmaður" msd="SMPGaP" lemmaRef="bd:568024">Útróðrarmanna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bátur" msd="SMPAaP" lemmaRef="bd:542627">Báta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skipaeigari" msd="SMPAar" join="right">Skipaeigarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avrokning" msd="SFSNAr" lemmaRef="bd:524485">avrokningin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="manning" msd="SFSAAr" lemmaRef="bd:525386">manningina</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="CS" lemmaRef="bd:587265">Har</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">ongin</w>
+            <w lemma="sáttmáli" msd="SMSNar" lemmaRef="bd:513991">sáttmáli</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">treytin</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mynstra" msd="LSNSN" lemmaRef="bd:551960">mynstrað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fiskipartur" msd="SMSNAr" lemmaRef="bd:532257">fiskiparturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="manning" msd="SFSAAr" lemmaRef="bd:525386">manningina</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avtala" msd="LSMSN" lemmaRef="bd:550274">avtalaður</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skipaeigari" msd="SMSAar">skipaeigara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="yrkisfelag" msd="SNSAar" lemmaRef="bd:535845">yrkisfelag</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMPNar" lemmaRef="bd:513991">Sáttmálar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="skip" msd="SNSAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="manning" msd="SFSAar" lemmaRef="bd:525386">manning</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="avtala" msd="VIMtnp" join="right" lemmaRef="bd:550274">avtalast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="manningarpartur" msd="SMPDAr" join="right">manningarpartunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avmarking" msd="SFPAAr" lemmaRef="bd:524478">avmarkingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="veiðiinntøka" msd="SFSNar" join="right">veiðiinntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="fiskiskip" msd="SNSDar" join="right" lemmaRef="bd:514889">fiskiskipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skip" msd="SNSDAr" join="right" lemmaRef="bd:516806">skipinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sami" msd="PIMpSN" lemmaRef="bd:573819">sami</w>
+            <w lemma="uppgerðarháttur" msd="SMSNar" join="right">uppgerðarháttur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="manning" msd="SFSDAr" join="right" lemmaRef="bd:525386">manningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="veiðiinntøka" msd="SFSNar" join="right">veiðiinntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnstilla" msd="VIAtnp" lemmaRef="bd:550456">javnstilla</w>
+            <w lemma="fiskimaður" msd="SMPAar" join="right" lemmaRef="bd:567866">fiskimenn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hýra" msd="SFSNAr" lemmaRef="bd:520641">hýran</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fiskiskip" msd="SNPDar" join="right" lemmaRef="bd:514889">fiskiskipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="fiskiskip" msd="SNSNar" join="right" lemmaRef="bd:514889">fiskiskipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="Norðurland" msd="SNSDaP" lemmaRef="bd:584684">Norðurlandi</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="Grønland" msd="SNSDaP" join="right" lemmaRef="bd:584624">Grønlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lækka" msd="LSNSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áleggja" msd="LSMSN" lemmaRef="bd:576273">álagdur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="FAS" msd="TS">FAS</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skipan" msd="SFSDAr" join="left" lemmaRef="bd:535389">skipanini</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="upprunaligur" msd="DNd" lemmaRef="bd:555959">upprunaliga</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25a" msd="NOgnc" join="right">25a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="veiðiinntøka" msd="SFSNar" join="right">veiðiinntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="broyta" msd="LSNSN" join="right" lemmaRef="bd:553579">broytt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="FAS" msd="TS">FAS</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ásetingarlóg" msd="SFSDAr" join="right">ásetingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSD" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="FAS" msd="TS" join="right">FAS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="j" msd="TT" join="right">j</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="javnm" msd="DNd">javnm</w>
+            <w lemma="ett" msd="LSNSN">ett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="FAS" msd="TS" join="right">FAS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bruttoinntøka" msd="SFSDar" join="right">bruttoinntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevndur" msd="SFSNar" lemmaRef="bd:579113">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSFSN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="løn" msd="SFPAar" join="right" lemmaRef="bd:576943">lønar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádrigið" msd="LSNSN" join="right">frádrigið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSFSN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">Inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPN3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="FAS" msd="TS">FAS</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="javnmeta" msd="LSNPN" lemmaRef="bd:553541">javnmett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="FAS" msd="TS" join="right">FAS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrund" msd="SNSAAr" join="right" lemmaRef="bd:535360">skattagrund</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arlag" msd="SNSAAr" join="right">arlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="loyva" msd="VIMtnp" lemmaRef="bd:553445">loyvast</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSNar" join="right" lemmaRef="bd:567649">frádráttur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" join="right" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="føra" msd="LSMSN" lemmaRef="bd:553403">førdur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="A" msd="SFSAar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSAar" join="both" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSD" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="FAS" msd="TS">FAS</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="javnmeta" msd="APSNSD" lemmaRef="bd:553541">javnmettum</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">Skatturin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ásetingarlóg" msd="SFSDAr">ásetingarlógini</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landskassi" msd="SMSAAr" join="right" lemmaRef="bd:569465">landskassan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="manning" msd="SFSNAr" lemmaRef="bd:525386">Manningin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="FAS" msd="TS" join="right">FAS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="DIS" msd="TS">DIS</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWFSD" lemmaRef="bd:559144">føroysku</w>
+            <w lemma="skráseting" msd="SFSDAr" lemmaRef="bd:525877">skrásetingini</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25b" msd="NOgnc" join="right">25b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="reiðaravirki" msd="SNPNar" join="right" lemmaRef="bd:530067">Reiðaravirkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="63a" msd="NOgnc">63a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="120" msd="NOgnc">120</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="19." msd="NOgnc">19.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="afturberingsprosenti" msd="SNSDar">afturberingsprosenti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="reiðaravirki" msd="SNPAar" join="right" lemmaRef="bd:530067">reiðaravirkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skip" msd="SNPAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="FAS" msd="SgncaP">FAS</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="afturbornan" msd="APSMSA" join="right">afturbornan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="E.1.1" msd="TS" join="right">E.1.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fiskimannafrádráttur" msd="SMSNar">Fiskimannafrádráttur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="veiðiinntøka" msd="SFSDAr">veiðiinntøkuni</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="470.000" msd="NOgnc">470.000</w>
+            <w lemma="draga" msd="VNMPP3" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppgjørdur" msd="LSFSN" lemmaRef="bd:579307">uppgjørd</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="E." msd="TS">E.</w>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">Frádráttir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="ser-regla" msd="SFPNar">serreglur</w>
+            <w lemma="79" msd="NOgnc">79</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="28.03.2001" msd="NOgnc">28.03.2001</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="eygleiðari" msd="SMSNar" lemmaRef="bd:545212">eygleiðari</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="japanskur" msd="APSNSD" lemmaRef="bd:562787">japanskum</w>
+            <w lemma="fiskiskip" msd="SNSDar" join="right" lemmaRef="bd:514889">fiskiskipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fiskirannsóknarstova" msd="SFSAAP" lemmaRef="bd:519943">Fiskirannsóknarstovuna</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="royndarfiskiskapur" msd="SMSAar">royndarfiskiskap</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tunfiskur" msd="SMSDar" join="right" lemmaRef="bd:541918">tunfiski</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="reiðarí" msd="SNSNAr" lemmaRef="bd:570789">Reiðaríið</w>
+            <w lemma="sku" msd="VNAAS3">sku</w>
+            <w lemma="ldi" msd="VNAAS3">ldi</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fiskirannsóknarstova" msd="SFSAAP" lemmaRef="bd:519943">Fiskirannsóknarstovuna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ávísur" msd="APSFPA" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eygleiðari" msd="SMSAAr" join="right" lemmaRef="bd:545212">eygleiðaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="arbeiða" msd="VNAAS3" lemmaRef="bd:553638">arbeiddi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Fiskirann" msd="SMSAAP">Fiskirann</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sóknarstova" msd="SFSDAr">sóknarstovuni</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eygleiðari" msd="SMSNar" lemmaRef="bd:545212">eygleiðari</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tunfiskiskip" msd="SNSDAr">tunfiskiskipinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="Starvsmannafelagssáttmálanum" msd="SMSDAP">Starvsmannafelagssáttmálanum</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="sigul" msd="SMSAar" lemmaRef="bd:582925">sigli</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="venda" msd="VNAAS3" lemmaRef="bd:553767">vendi</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gjalda" msd="SMSNAr" lemmaRef="bd:576419">gjaldarin</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattavald" msd="SNSAAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="spyrja" msd="VNAAS3" lemmaRef="bd:576297">spurdi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattavald" msd="SNSDAr" join="right" lemmaRef="bd:516757">skattavaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattakærunevndina" msd="SFSAAr" join="right">landsskattakærunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" join="right" lemmaRef="bd:516757">skattavaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAr" join="right" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="j." msd="TT" join="left">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="99S01-0084" msd="NOgnc" join="right">99S01-0084</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="leggja" msd="LSFSN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSAaP" join="right" lemmaRef="bd:566096">Rætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="26." msd="NOgnc">26.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="BS" msd="TS" join="left">BS</w>
+            <w lemma="91412001" msd="NOgnc" join="right">91412001</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="E.2" msd="TS" join="right">E.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttanlandainntøka" msd="SFSNar" join="right">UTTANLANDAINNTØKA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fiskiskip" msd="SNSDar" lemmaRef="bd:514889">fiskiskipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norðurlendskur" msd="APWMSD" lemmaRef="bd:557691">norðurlendska</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25b" msd="NOgnc">25b</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="langur" msd="DNd" lemmaRef="bd:564185">langt</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="peningsvirði" msd="SNSDar" lemmaRef="bd:572708">peningsvirði</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="útlendskur" msd="APSNSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="25b" msd="NOgnc">25b</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="uttanl" msd="DNd">uttanl</w>
+            <w lemma="ands" msd="SNSGar" join="right">ands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norðurlendskur" msd="APWMSD" lemmaRef="bd:557691">norðurlendska</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="norðurlendskur" msd="APSNPD" join="right" lemmaRef="bd:557691">norðurlendsk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="APSNPD" lemmaRef="bd:513687">um</w>
+            <w lemma="fiskifar" msd="SNPDar" lemmaRef="bd:537578">fiskiførum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="norðurlendskur" msd="APSNPD" lemmaRef="bd:557691">norðurlendskum</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="norður" msd="APSNPD" join="right" lemmaRef="bd:587688">norður</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lendskum" msd="APSNPD">lendskum</w>
+            <w lemma="fiskifar" msd="SNPDar" lemmaRef="bd:537578">fiskiførum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="E.1." msd="TS" join="right">E.1.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="f" msd="DGd">f</w>
+            <w lemma="rá" msd="DGd" lemmaRef="bd:543843">rá</w>
+            <w lemma="norðurlendskur" msd="APSNPD" lemmaRef="bd:557691">norðurlendskum</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="flúgvari" msd="SMPDar" join="right" lemmaRef="bd:545377">flúgvarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tyrla" msd="SFPDar" lemmaRef="bd:523764">tyrlum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="loftfar" msd="SNPDar" join="right" lemmaRef="bd:537815">loftførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="flogferðslustarvsfólk" msd="SNPNar">flogferðslustarvsfólk</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSNPN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norðurlendskur" msd="APWFSD" lemmaRef="bd:557691">norðurlendsku</w>
+            <w lemma="tvískattaavtala" msd="SFSDAr" join="right">tvískattaavtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samdøgursfrádráttur" msd="SMSAar">samdøgursfrádrátt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áseting" msd="SFSDAr" join="right" lemmaRef="bd:526495">ásetingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fremri" msd="DNS" lemmaRef="bd:586801">fremst</w>
+            <w lemma="dvølja" msd="VNAPP3" lemmaRef="bd:576287">dvølja</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="land" msd="SNSGar" lemmaRef="bd:527776">lands</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mistur" msd="APWNSD" lemmaRef="bd:559941">mista</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="slit" msd="SNSAar" lemmaRef="bd:518604">slit</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="samdøgur" msd="SFPAar" lemmaRef="bd:529516">samdøgur</w>
+            <w lemma="innan" msd="DNd" join="right" lemmaRef="bd:586854">innan</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaðartíðarskeið" msd="SNSAar" join="right">mánaðartíðarskeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttanlandsinntøka" msd="SFSNar" join="right">Uttanlandsinntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fiskiskip" msd="SNSDar" lemmaRef="bd:514889">fiskiskipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" lemmaRef="bd:537589">flogfari</w>
+            <w lemma="uttanfyri" msd="DGd" lemmaRef="bd:587606">uttanfyri</w>
+            <w lemma="Norðurland" msd="SNPAaP" lemmaRef="bd:584684">Norðurlond</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="útlendskur" msd="APSNPD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSMPN" lemmaRef="bd:575715">viðgjørdir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25b" msd="NOgnc" join="right">25b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntak" msd="SFSNAr" lemmaRef="bd:537729">inntøk</w>
+            <w lemma="an" msd="SFSNAr" lemmaRef="bd:576756">an</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lækka" msd="LSFSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="120.000" msd="NOgnc">120.000</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rest" msd="SMSNAr" lemmaRef="bd:535113">restin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útlendskur" msd="APSNSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áseting" msd="SFSDAr" join="right" lemmaRef="bd:526495">ásetingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25b" msd="NOgnc" join="right">25b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="útlendskur" msd="APWNSD" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stuttur" msd="ACSNSA" lemmaRef="bd:562083">styttri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="uppgáva" msd="SFPAar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="inna" msd="DNd" lemmaRef="bd:553957">inni</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="øki" msd="SNSDar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="SgncaP">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="80" msd="NOgnc">80</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="TS">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">STUÐULSSKIPANIRNAR</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">Tann</w>
+            <w lemma="13." msd="NOgnc">13.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="1996" msd="NOgnc">1996</w>
+            <w lemma="seta" msd="VNAAS3" lemmaRef="bd:518954">setti</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeið" msd="SMSAar" join="right" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bólkur" msd="SMSAar" lemmaRef="bd:538987">bólk</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fyrireika" msd="VIAtnp" lemmaRef="bd:549884">fyrireika</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umlegging" msd="SFSAar" lemmaRef="bd:526262">umlegging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="APWMSD" lemmaRef="bd:560948">privata</w>
+            <w lemma="rentufrádráttur" msd="SMSDAr">rentufrádráttinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="renta" msd="SFSAar" join="right" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="stuðulskipan" msd="SFSAar">stuðulskipan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sethúsabygging" msd="SFSAar" join="right">sethúsabygging</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">Samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="uppskot" msd="SNSNar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="víkj" msd="SMSDar" join="right">víkj</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="andi" msd="SMSDar" lemmaRef="bd:513785">andi</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ting" msd="SNSAAr" lemmaRef="bd:517328">tingið</w>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1996" msd="NOgnc" join="right">1996</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="uppskot" msd="SNSNar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="broyta" msd="SFSAar" lemmaRef="bd:553579">broyt</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avtøka" msd="SFSAar" lemmaRef="bd:519135">avtøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="frádráttur" msd="SMPDar" join="right" lemmaRef="bd:567649">frádráttum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ting" msd="SNSAAr" join="right" lemmaRef="bd:517328">tingið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="CS" lemmaRef="bd:586848">Eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løgting" msd="SNSNAr" lemmaRef="bd:515993">løgtingið</w>
+            <w lemma="síðari" msd="DNS" lemmaRef="bd:586807">síðst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="samtykkja" msd="VUAtnp" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="uppskot" msd="SNSAar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="landsstýri" msd="SNSGAr" join="right" lemmaRef="bd:585678">landsstýrisins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="uppskot" msd="SNPNar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="stuðulsskipan" msd="SFPAar" lemmaRef="bd:536166">stuðulsskipanir</w>
+            <w lemma="leggja" msd="LSNPN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ting" msd="SNSAAr" lemmaRef="bd:517328">tingið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vár" msd="SNSDar" lemmaRef="bd:577098">vári</w>
+            <w lemma="1997" msd="NOgnc">1997</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="summar" msd="SNSDar" lemmaRef="bd:571712">sumri</w>
+            <w lemma="1997" msd="NOgnc">1997</w>
+            <w lemma="samtykkja" msd="VNAAS3" lemmaRef="bd:554136">samtykti</w>
+            <w lemma="løgting" msd="SNSNAr" lemmaRef="bd:515993">løgtingið</w>
+            <w lemma="stuðulslóg" msd="SFPAar">stuðulslógir</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="arbeiðsmarknaðargjald" msd="SNPDar" join="right" lemmaRef="bd:537431">arbeiðsmarknaðargjøldum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tele" msd="SFPDar">tele</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fonútreiðsla" msd="SFPDar">fonútreiðslum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="langfarasjómonnum" msd="SMPDar" join="right">langfarasjómonnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dupultur" msd="APSNSD" lemmaRef="bd:559452">dupultum</w>
+            <w lemma="húsarhald" msd="SNSDar" join="right" lemmaRef="bd:583119">húsarhaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uppihaldspen" msd="SMSDar" join="right">uppihaldspen</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingi" msd="SMSDar">ingi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ferðaútreiðslur" msd="SFPDar" lemmaRef="bd:569180">ferðaútreiðslum</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="1997" msd="NOgnc" join="right">1997</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="nýggjur" msd="APWFSD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="stuðulslóggáva" msd="SFSDAr">stuðulslóggávuni</w>
+            <w lemma="ynskja" msd="VNAAS3" lemmaRef="bd:554065">ynskti</w>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stuðla" msd="VIAtnp" lemmaRef="bd:550716">stuðla</w>
+            <w lemma="íbúð" msd="APSNPD" join="right" lemmaRef="bd:536754">íbúðar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sosialpolitiskur" msd="APSNPD" lemmaRef="bd:558637">sosialpolitiskum</w>
+            <w lemma="endamál" msd="SNPDar" lemmaRef="bd:514788">endamálum</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="skattalóggáva" msd="SFSAAr" join="right">skattalóggávuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="land" msd="SNSNAr" lemmaRef="bd:527776">Lands</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="stýri" msd="SNSNAr" lemmaRef="bd:572992">stýrið</w>
+            <w lemma="halda" msd="VNAAS3" join="right" lemmaRef="bd:576164">helt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ynskja" msd="VNAAP3" lemmaRef="bd:554065">ynsktu</w>
+            <w lemma="politiskur" msd="APWMPN" lemmaRef="bd:558634">politisku</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stuðla" msd="VIAtnp" lemmaRef="bd:550716">stuðla</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="endamál" msd="SNPDar" join="right" lemmaRef="bd:514788">endamálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="játtan" msd="SFSDar" lemmaRef="bd:534405">játtan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fíggjarlóg" msd="SFSDAr" join="right" lemmaRef="bd:534048">fíggjarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjøgnumgongd" msd="SFSNAr" lemmaRef="bd:534097">Gjøgnumgongdin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vegleiðingarskriv" msd="SNSDAr">vegleiðingarskrivinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="RNPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="stuðul" msd="SMSGar" lemmaRef="bd:567270">stuðuls</w>
+            <w lemma="skip" msd="SNPAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ana" msd="SFPAar" join="right" lemmaRef="bd:553318">anir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="umsita" msd="VNAPS3" join="right" lemmaRef="bd:576101">umsitur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.1" msd="TS" join="right">F.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SFSNar" lemmaRef="bd:567270">STUÐUL</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">TIL</w>
+            <w lemma="RENTUútreiðsla" msd="SFPAar">RENTUÚTREIÐSLUR</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">LÁNUM</w>
+            <w lemma="F.1.1" msd="TT" join="right">F.1.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lán" msd="SFSNar" lemmaRef="bd:576930">Lán</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="renta" msd="SFPAar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDar" join="right" lemmaRef="bd:576930">lánum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="l" msd="APSNPN">l</w>
+            <w lemma="utaíbúðafeløg" msd="SNPNar" join="right">utaíbúðafeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="stovnseta" msd="LSNPN" lemmaRef="bd:576330">stovnsett</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lutaíbúðafeløg" msd="SNPAar" join="right">lutaíbúðafeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="renta" msd="SFPAar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDar" join="right" lemmaRef="bd:576930">lánum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avtala" msd="LSNPN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1991" msd="NOgnc" join="right">1991</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDar" join="right" lemmaRef="bd:576930">lánum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avtala" msd="LSNPN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1991" msd="NOgnc">1991</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="seint" msd="DNC" join="right" lemmaRef="bd:587778">seinni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bygging" msd="SFSAar" join="right" lemmaRef="bd:524628">bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umvæling" msd="SFSAar" lemmaRef="bd:526282">umvæling</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umbygging" msd="SFSNar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSMSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bygging" msd="SFSAar" join="right" lemmaRef="bd:524628">bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umvæling" msd="SFSNar" lemmaRef="bd:526282">umvæling</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umbygging" msd="SFSNar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bústaðaeindum" msd="SNPDar">bústaðaeindum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lutaíbúðafeløgum" msd="SNPDar" join="right">lutaíbúðafeløgum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="útbúgving" msd="SFSNar" join="right" lemmaRef="bd:526572">útbúgving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="gjalding" msd="SFSNar" lemmaRef="bd:524957">gjalding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ábyrgd" msd="SFSDar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ábyrgd" msd="SFSNAr" lemmaRef="bd:533367">ábyrgdin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avtala" msd="LSFSN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1994" msd="NOgnc" join="right">1994</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lutaíbúðafeløg" msd="SNPAar">lutaíbúðafeløg</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="lutur" msd="SMSAAr" join="right" lemmaRef="bd:566115">lutin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=".." msd="KE" join="left">..</pc>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="lán" msd="SNPAar" join="right" lemmaRef="bd:576930">lán</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="SNSDar">a</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="matrikulnummar" msd="SNSAAr">matrikulnummarið</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="bústaðaeind" msd="SFSAAr" join="right">bústaðaeindina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="halda" msd="LSMSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" join="right" lemmaRef="bd:575771">búgva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="bústaður" msd="SMSNar" join="right" lemmaRef="bd:566891">bústaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarligur" msd="DNd" lemmaRef="bd:556661">fíggjarliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="knýta" msd="LSMSN" lemmaRef="bd:553612">knýttur</w>
+            <w lemma="at" msd="DNd" lemmaRef="bd:530644">at</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="miðdepil" msd="SMSNAr" join="left" lemmaRef="bd:567249">miðdepilin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lívsáhugamál" msd="SNPDAr" join="right">lívsáhugamálunum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="TS">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="81" msd="NOgnc">81</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="provisjónir" msd="SFPAar">provisjónir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bústaðareind" msd="SFSDar">bústaðareind</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="SNSDar">b</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar">rentuútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="byggitíð" msd="SFSDAr" join="right" lemmaRef="bd:533663">byggitíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="síðari" msd="ASWNPA" lemmaRef="bd:586807">síðstu</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="innflyting" msd="SFSAar" join="right">innflyting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjald" msd="SNSNar" lemmaRef="bd:537098">útgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="innflyting" msd="SFSAar" join="right">innflyting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="veita" msd="VIMtnp" lemmaRef="bd:553565">veitast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sambúgvandi" msd="Adegnc" lemmaRef="bd:564071">sambúgvandi</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPN" lemmaRef="bd:513751">báðir</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="bústaður" msd="SMSAAr" join="right" lemmaRef="bd:566891">bústaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sethúsarenta" msd="SFPAar">sethúsarentur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSMSN" lemmaRef="bd:552690">treytaður</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="ein" msd="RNPNI" lemmaRef="bd:530547">eini</w>
+            <w lemma="hús" msd="SNPNar" lemmaRef="bd:527779">hús</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útleigan" msd="SMSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rentuútreiðsl" msd="SFPNar" join="right">rentuútreiðsl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="urna" msd="SFPNAr" lemmaRef="bd:551053">urnar</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="APSFPN" lemmaRef="bd:557165">vinnuligar</w>
+            <w lemma="renta" msd="SFPNar" join="right" lemmaRef="bd:522267">rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="kem" msd="VNAPS3" join="right">kem</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="VNAPS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tal" msd="SNSAar" join="right" lemmaRef="bd:537360">tal</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="ein" msd="RNPNI" lemmaRef="bd:530547">eini</w>
+            <w lemma="hús" msd="SNPNar" lemmaRef="bd:527779">hús</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="samla" msd="LWFPN" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="rentuútreiðsla" msd="SFPNAr">rentuútreiðslurnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2a" msd="NOgnc" join="right">2a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentustuðulslóg" msd="SFSDAr" join="right">rentustuðulslógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="síggja" msd="LSNSN" lemmaRef="bd:514175">sæð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2a" msd="NOgnc" join="right">2a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="loyva" msd="VNAPS3" lemmaRef="bd:553445">loyvir</w>
+            <w lemma="rentustuðulsskipan" msd="SFSNAr">rentustuðulsskipanin</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="lán" msd="SNSNar" lemmaRef="bd:576930">lán</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stuðulsloyvd" msd="SNSAar" join="right">stuðulsloyvd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heild" msd="SFSNar" lemmaRef="bd:534200">heild</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="stuðulsloyvt" msd="APSNSN" join="right">stuðulsloyvt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="neyðugur" msd="APSNSN" join="right" lemmaRef="bd:554382">neyðugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppbýtt" msd="LSNSN" join="right">uppbýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="veita" msd="VIMtnp" lemmaRef="bd:553565">veitast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentustuðulsskipan" msd="SFSDAr" join="right">rentustuðulsskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="2a" msd="NOgnc" join="right">2a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="renta" msd="SFPAar" lemmaRef="bd:522267">rentu</w>
+            <w lemma="r" msd="SFSAar">r</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDar" join="right" lemmaRef="bd:576930">lánum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="stuðulsloyvt" msd="APSNSA">stuðulsloyvt</w>
+            <w lemma="endamál" msd="SNSAar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="peningastovnur" msd="SMSDar" join="right" lemmaRef="bd:540810">peningastovni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="egin" msd="APSMSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAP" join="right">Skattakærunevndin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Vágar" msd="SFPGaP" lemmaRef="bd:576584">Vága</w>
+            <w lemma="øki" msd="SNSNaP" lemmaRef="bd:530226">Øki</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="26." msd="NOgnc">26.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Skopun" msd="SFSDaP" join="right">Skopun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="august" msd="SMSAar" lemmaRef="bd:530652">august</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="keypa" msd="VNAAS3" lemmaRef="bd:553478">keypti</w>
+            <w lemma="hús" msd="SNSAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Sørvágur" msd="SMSDaP" join="right" lemmaRef="bd:576588">Sørvági</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="august" msd="SMSDar" lemmaRef="bd:530652">august</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" join="right" lemmaRef="bd:550959">rokna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hús" msd="SNPAAr" lemmaRef="bd:527779">húsini</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2000" msd="NOgnc" join="right">2000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAP">Skattakærunevndin</w>
+            <w lemma="grunda" msd="VNAAS3" lemmaRef="bd:549473">grundaði</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kærur" msd="SMSAAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="fiskiskapur" msd="SMSAar" lemmaRef="bd:565863">fiskiskap</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avgreiða" msd="VIAtnp" lemmaRef="bd:553665">avgreiða</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="heimkoma" msd="SFSAar" join="right" lemmaRef="bd:586306">heimkomu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="stýri" msd="SNSDAP" join="right" lemmaRef="bd:572992">Stýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="lán" msd="SNSDar" lemmaRef="bd:576930">láni</w>
+            <w lemma="avtala" msd="LSNSN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1991" msd="NOgnc">1991</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="debitorskifti" msd="SNSNar" join="right">debitorskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fyrispurningur" msd="SMSNar" lemmaRef="bd:539494">Fyrispurningur</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="stýri" msd="SNSDAP" join="right" lemmaRef="bd:572992">Stýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arvingi" msd="SMPNar" join="right" lemmaRef="bd:544565">arvingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="hjúnafelagi" msd="SMSNar" join="right" lemmaRef="bd:569427">hjúnafelagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sita" msd="VNAAS3" lemmaRef="bd:576102">sat</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskiftur" msd="APSMSD" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="búgva" msd="SMSDar" lemmaRef="bd:575771">búgvi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="felagsbúgv" msd="SNPDar" join="right" lemmaRef="bd:570636">felagsbúnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar" join="right">rentuútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="tilskriva" msd="LSFPN" lemmaRef="bd:552775">tilskrivaðar</w>
+            <w lemma="lán" msd="SNSDar" join="right" lemmaRef="bd:576930">láni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="deyður" msd="APWMSN" join="right" lemmaRef="bd:563333">deyði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1991" msd="NOgnc">1991</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónligt</w>
+            <w lemma="reka" msd="LSNSA" lemmaRef="bd:576063">rikið</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Vinnuvirki" msd="SNSNAr">Vinnuvirkið</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="halda" msd="LSNSN" lemmaRef="bd:576164">hildið</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="standa" msd="VNAAS3" lemmaRef="bd:576197">stóð</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stýri" msd="SNSNAr" lemmaRef="bd:572992">Stýrið</w>
+            <w lemma="svara" msd="VNAAS3" lemmaRef="bd:551385">svaraði</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2002" msd="NOgnc" join="right">2002</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="arvingi" msd="SMPNar" lemmaRef="bd:544565">arvingar</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="debitorskifti" msd="SNSNar">debitorskifti</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">Skattliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="realisatión" msd="SFSAar" lemmaRef="bd:577774">realisatión</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gamal" msd="APWNSD" lemmaRef="bd:562213">gamla</w>
+            <w lemma="lán" msd="SNSDAr" lemmaRef="bd:576930">láninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stovnan" msd="SMSAAr" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="nýggjur" msd="APSNSD" lemmaRef="bd:563018">nýggjum</w>
+            <w lemma="lán" msd="SNSDar" join="right" lemmaRef="bd:576930">láni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="SgncaP">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="82" msd="NOgnc">82</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="arvingur" msd="SMPAAr" lemmaRef="bd:538713">arvingarnir</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nýggjur" msd="APWNSN" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="stovna" msd="LSNSN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="debitorskiftið" msd="SNSNAr">debitorskiftið</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="renta" msd="SFPNar" join="right" lemmaRef="bd:522267">Rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="falla" msd="LSFPN" lemmaRef="bd:576422">falnar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="gamal" msd="APWNSA" lemmaRef="bd:562213">gamla</w>
+            <w lemma="lán" msd="SNSAAr" join="right" lemmaRef="bd:576930">lánið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="arvingur" msd="SMPNAr" lemmaRef="bd:538713">arvingarnir</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="lán" msd="SNSAAr" join="right" lemmaRef="bd:576930">lánið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rentuútrei" msd="SFPNar">rentuútrei</w>
+            <w lemma="ðslur" msd="SFPNar">ðslur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="arvingi" msd="SMPDAr" join="right" lemmaRef="bd:544565">arvingunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="høvuðsstólur" msd="SMSDAr" join="right" lemmaRef="bd:539829">høvuðsstólinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="renta" msd="SFPNar" join="right" lemmaRef="bd:522267">Rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPP3" lemmaRef="bd:576422">falla</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lán" msd="SNSAAr" join="right" lemmaRef="bd:576930">lánið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arvingur" msd="SMPNAr" lemmaRef="bd:538713">arvingarnir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="yvir" msd="DNd" join="right" lemmaRef="bd:586847">yvir</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="lán" msd="SNSAAr" join="right" lemmaRef="bd:576930">lánið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="renta" msd="SFPNar" join="right" lemmaRef="bd:522267">rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="gamal" msd="APWNSA" lemmaRef="bd:562213">gamla</w>
+            <w lemma="lán" msd="SNSAAr" join="right" lemmaRef="bd:576930">lánið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="nýggjur" msd="APWNSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="lán" msd="SNSAAr" join="right" lemmaRef="bd:576930">lánið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="arvingur" msd="SMPNAr" lemmaRef="bd:538713">arvingarnir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ska" msd="DNd">ska</w>
+            <w lemma="ttliga" msd="DNd">ttliga</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="succedera" msd="VIAtnp" join="both">succedera</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="debitorinum" msd="SMSDAr" join="right">debitorinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="arvingur" msd="SMPNAr" lemmaRef="bd:538713">arvingarnir</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="renta" msd="SFPAar" join="right" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="hjúnafelag" msd="SNSDAr" join="right">hjúnafelagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="velja" msd="VNAPS3" lemmaRef="bd:554155">velur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sita" msd="VIAtnp" lemmaRef="bd:576102">sita</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskiftur" msd="APSMSD" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="búgva" msd="SMSDar" join="right" lemmaRef="bd:575771">búgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="støða" msd="SFSNAr" lemmaRef="bd:523272">støðan</w>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="annar" msd="PIFpSN" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" join="right" lemmaRef="bd:569427">hjúnafelagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sita" msd="VNAPS3" lemmaRef="bd:576102">situr</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskiftur" msd="APSMSD" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="búgva" msd="SMSDar" join="right" lemmaRef="bd:575771">búgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAar" lemmaRef="bd:566929">stað</w>
+            <w lemma="hinsur" msd="RMSAD" lemmaRef="bd:565509">hins</w>
+            <w lemma="deyður" msd="APWMSG" join="right" lemmaRef="bd:563333">deyða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">Skattliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="realisatión" msd="SFSAar" join="right" lemmaRef="bd:577774">realisatión</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="lán" msd="SNSAar" join="right" lemmaRef="bd:576930">lán</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="avtala" msd="LSNSN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1991" msd="NOgnc" join="right">1991</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rentustuðulslóg" msd="SFSDAr" join="right">rentustuðulslógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="stýri" msd="SNSDAP" join="right" lemmaRef="bd:572992">Stýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="umskipan" msd="SFSDar" join="right" lemmaRef="bd:536467">umskipan</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="umfígging" msd="SFSDar" join="left" lemmaRef="bd:526255">umfígging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gamal" msd="APSNPD" lemmaRef="bd:562213">gomlum</w>
+            <w lemma="lán" msd="SNPDar" join="right" lemmaRef="bd:576930">lánum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="stýri" msd="SNSNAr" lemmaRef="bd:572992">Stýrið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="februar" msd="SMSAar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrispurningur" msd="SMSAar" lemmaRef="bd:539494">fyrispurning</w>
+            <w lemma="svara" msd="VUAtnp" join="right" lemmaRef="bd:551385">svarað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="stovna" msd="VNAPS3" lemmaRef="bd:551162">stovnar</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="nýttur" msd="APSNSA" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="lán" msd="SNSAar" lemmaRef="bd:576930">lán</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="gamal" msd="APSNSA" lemmaRef="bd:562213">gamalt</w>
+            <w lemma="lán" msd="SNSAar" join="right" lemmaRef="bd:576930">lán</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hevu" msd="VNAAP3">hevu</w>
+            <w lemma="r" msd="VUAtnp">r</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nýggjur" msd="APWNSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="lán" msd="SNSAAr" join="right" lemmaRef="bd:576930">lánið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="gamal" msd="APWNSA" lemmaRef="bd:562213">gamla</w>
+            <w lemma="lán" msd="SNSAAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1991" msd="NOgnc" join="right">1991</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýggjur" msd="APWNSN" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="restskuld" msd="SFSAAr">restskuldina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gamal" msd="APWNSD" lemmaRef="bd:562213">gamla</w>
+            <w lemma="lán" msd="SNSDAr" lemmaRef="bd:576930">láninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="møguligur" msd="APSFSA" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="provisión" msd="SFSAar">provisión</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umfígging" msd="SFSAAr" join="right" lemmaRef="bd:526255">umfíggingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="gamal" msd="APWNSA" lemmaRef="bd:562213">gamla</w>
+            <w lemma="lán" msd="SNSAAr" join="right" lemmaRef="bd:576930">lánið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nýggjur" msd="APWNSN" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rentustuðulslóg" msd="SFSDAr" join="right">rentustuðulslógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="veita" msd="LSMSN" join="right" lemmaRef="bd:553565">veittur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="stýri" msd="SNSDAP" join="right" lemmaRef="bd:572992">Stýrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="sethúsarenta" msd="SFPDar">sethúsarentum</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="hjún" msd="SNPAar" join="right" lemmaRef="bd:515330">hjún</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="stýri" msd="SNSNAr" lemmaRef="bd:572992">Stýrið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrispur" msd="SMSAar">fyrispur</w>
+            <w lemma="ning" msd="SMSAar">ning</w>
+            <w lemma="svara" msd="VUAtnp" join="right" lemmaRef="bd:551385">svarað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rentustuðulslóg" msd="SFSNAr">rentustuðulslógin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="orða" msd="LSFSN" join="right" lemmaRef="bd:552972">orðað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSNSN" join="right" lemmaRef="bd:554382">neyðugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="umsókn" msd="SFPNar" lemmaRef="bd:536469">umsóknir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSFPN" join="right" lemmaRef="bd:575715">viðgjørdar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="ogn" msd="SFSAAr" join="right" lemmaRef="bd:576965">ognina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="renta" msd="SFPAar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ogn" msd="SFSAAr" join="right" lemmaRef="bd:576965">ognina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hjún" msd="SNPAar" join="right" lemmaRef="bd:515330">hjún</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ogn" msd="SFSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="stuðul" msd="SMSGar" lemmaRef="bd:567270">stuðuls</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="loyva" msd="LSNPA" lemmaRef="bd:553445">loyvd</w>
+            <w lemma="lán" msd="SNPAar" lemmaRef="bd:576930">lán</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">meginreglan</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="býta" msd="VIAtnp" lemmaRef="bd:553607">býta</w>
+            <w lemma="lán" msd="SNSAAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hjúnafelagi" msd="SMPNAr" lemmaRef="bd:569427">hjúnafelagarnir</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="uppfylla" msd="VNAPP3" lemmaRef="bd:553935">uppfylla</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="støða" msd="SFSNAr" lemmaRef="bd:523272">Støðan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="annar" msd="PIFpSN" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="a" msd="PIMpSA">a</w>
+            <w lemma="nnan" msd="PIMpSA">nnan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar" join="right">rentuútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjúnafelagi" msd="SMSNAr" join="right" lemmaRef="bd:569427">Hjúnafelagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rentustuðulslóg" msd="SFSDAr" join="right">rentustuðulslógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="2a" msd="NOgnc" join="right">2a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lá" msd="SFSNar" lemmaRef="bd:543842">lá</w>
+            <w lemma="nið" msd="DNd">nið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heild" msd="SFSNar" lemmaRef="bd:534200">heild</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stuðulsloyvt" msd="APSNSN" join="right">stuðulsloyvt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">Skal</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="veita" msd="VIMtnp" lemmaRef="bd:553565">veitast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPP3" lemmaRef="bd:576398">mugu</w>
+            <w lemma="hjúnafelagi" msd="SMPNAr" lemmaRef="bd:569427">hjúnafelagarnir</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="SgncaP">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="83" msd="NOgnc">83</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="býta" msd="VNAPP3" lemmaRef="bd:553607">býta</w>
+            <w lemma="lán" msd="SNPAAr" lemmaRef="bd:576930">lánini</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="hjúnafelagi" msd="SMPNAr" lemmaRef="bd:569427">hjúnafelagarnir</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="síggja" msd="VNAPS3" lemmaRef="bd:514175">sær</w>
+            <w lemma="standa" msd="VNAPP3" lemmaRef="bd:576197">standa</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDAr" lemmaRef="bd:576930">lán</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="unum" msd="SNPDAr" join="right">unum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="hjúnafelagi" msd="SMSAAr" join="right" lemmaRef="bd:569427">hjúnafelagan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="standa" msd="VIAtnp" lemmaRef="bd:576197">standa</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sethús" msd="SNPDar" lemmaRef="bd:585129">sethúsa</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lán" msd="SNPDAr" lemmaRef="bd:576930">lánunum</w>
+            <w lemma="einsamallur" msd="DNd" join="right" lemmaRef="bd:563592">einsamallan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsskattakærunevnd" msd="SFSDAP">Landsskattakærunevndini</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="kautiónsfrá" msd="SMSDar" join="right">kautiónsfrá</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="dráttur" msd="SMSDar" join="right" lemmaRef="bd:567638">drátti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rentustuðul" msd="SMSDar" join="right" lemmaRef="bd:567268">rentustuðuli</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <w lemma="frádráttur" msd="SMSDar" join="both" lemmaRef="bd:567649">frádrátti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="01S01-0122" msd="NOgnc" join="right">01S01-0122</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="sýta" msd="VNAPS3" lemmaRef="bd:553624">sýtir</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="skattligur" msd="APSMSA" lemmaRef="bd:557087">skattligan</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kautiónskravi" msd="SNSDar">kautiónskravi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Finansstyrelsen" msd="SgncaP" join="right">Finansstyrelsen</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fylgja" msd="SFSNar" lemmaRef="bd:520150">fylgja</w>
+            <w lemma="herav" msd="DNd">herav</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samur" msd="DNd" lemmaRef="bd:562852">somu</w>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="sýta" msd="LSNSN" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="rentustuðul" msd="SMSNar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="rentufrádráttur" msd="SMSNar" join="both">rentufrádráttur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="byrja" msd="VNAPS3" lemmaRef="bd:549807">byrjar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1985" msd="NOgnc">1985</w>
+            <w lemma="kautionera" msd="VNAAS3" lemmaRef="bd:551565">kautioneraði</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="Danmarks" msd="SgncaP">Danmarks</w>
+            <w lemma="Skibskreditfond" msd="SgncaP">Skibskreditfond</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lán" msd="SNSDar" lemmaRef="bd:576930">láni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partafelag" msd="SNSDar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="knappur" msd="APSFPA" lemmaRef="bd:563583">knappar</w>
+            <w lemma="67" msd="NOgnc">67</w>
+            <w lemma="mill.kr" msd="TS" join="right">mill.kr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="farmaskip" msd="SNSAar" join="right" lemmaRef="bd:514854">farmaskip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hamari" msd="SMSAAr" join="right" lemmaRef="bd:514042">hamaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">Tann</w>
+            <w lemma="30.11.1987" msd="NOgnc">30.11.1987</w>
+            <w lemma="innfríar" msd="VNAPS3">innfríar</w>
+            <w lemma="Finansstyrelsen" msd="SgncaP">Finansstyrelsen</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="restskuld" msd="SFSAAr">restskuldina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partafelag" msd="SNSDar" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Danmarks" msd="SFSGaP">Danmarks</w>
+            <w lemma="Skibskreditfond" msd="SFSAaP">Skibskreditfond</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="yvirtaka" msd="VNAPS3" lemmaRef="bd:576115">yvirtekur</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="kautionistur" msd="SMSDAr" join="right" lemmaRef="bd:539957">kautionistinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Finansstyrelsen" msd="SgncaP">Finansstyrelsen</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="kautiónskravið" msd="SNSAAr">kautiónskravið</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="3.663.548" msd="NOgnc">3.663.548</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setir</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1988" msd="NOgnc" join="right">1988</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFPGar" lemmaRef="bd:525107">innheintingar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="advokatur" msd="SMSDar" join="right" lemmaRef="bd:538643">advokati</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="morarenta" msd="SFPDar" lemmaRef="bd:521634">morarentum</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="5.250.169" msd="NOgnc" join="right">5.250.169</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="58" msd="NOgnc" join="both">58</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="grundgeva" msd="VNAPS3" lemmaRef="bd:576076">grundgevur</w>
+            <w lemma="sýtanina" msd="SFSAAr">sýtanina</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="treyt" msd="SFPDAr" lemmaRef="bd:536371">treytunum</w>
+            <w lemma="sbrt" msd="TS">sbrt</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="k" msd="SNSNAr">k</w>
+            <w lemma="autiónskravið" msd="SNSNAr">autiónskravið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="kautionistur" msd="SMSDAr" join="right" lemmaRef="bd:539957">kautionistinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSNSN" join="right" lemmaRef="bd:576419">goldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattgjald" msd="SNSNar" join="right">skattgjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSNAr" lemmaRef="bd:576757">arin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VUAtnp" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="kæra" msd="VNAPS3" lemmaRef="bd:553390">kærir</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattakæru" msd="SFSAar">landsskattakæru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nevnd" msd="SFSAAr" join="right" lemmaRef="bd:534912">nevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <w lemma="staðfesta" msd="VNAPS3" lemmaRef="bd:553837">staðfestir</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skjalprógva" msd="LSNSN" join="right" lemmaRef="bd:552750">skjalprógvað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kautionistur" msd="SMSNAr" lemmaRef="bd:539957">kautionisturin</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Finansstyrelsen" msd="SgncaP" join="right">Finansstyrelsen</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="liga" msd="APSMSA" lemmaRef="bd:577144">ligan</w>
+            <w lemma="kautionsfrádrátt" msd="SMSAar">kautionsfrádrátt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rentufrádráttur" msd="SMSAar">rentufrádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kautiónstap" msd="SNSAar" join="right">kautiónstap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="renta" msd="SFSNAr" lemmaRef="bd:522267">rentan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="relateraður" msd="LSFSN" lemmaRef="bd:580442">relaterað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="átaka" msd="VUAtnp" lemmaRef="bd:576124">átikið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="skuldari" msd="SMSNar" join="right" lemmaRef="bd:547535">skuldari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.1.2" msd="TS" join="right">F.1.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stuðulsstøð" msd="SNSNAr">Stuðulsstøðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="lán" msd="SNPAar" join="right" lemmaRef="bd:576930">lán</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk.1" msd="TT" join="right">stk.1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="árligur" msd="APWMSN" lemmaRef="bd:556751">árligi</w>
+            <w lemma="rentustuðul" msd="SMSNAr" lemmaRef="bd:567268">rentustuðulin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="nevna" msd="LWFSN" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="prosentupphædd" msd="SFSNar">prosentupphædd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="áseta" msd="LWFSD" lemmaRef="bd:576366">ásettu</w>
+            <w lemma="hámarksupphædd" msd="SFSDar">hámarksupphædd</w>
+            <w lemma="pr" msd="TT" join="right">pr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="matrikkulnummar" msd="SNPNar">matrikkulnummar</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSMPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="bústaður" msd="SMSAAr" join="right" lemmaRef="bd:566891">bústaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eigaraíbúð" msd="SFSNar">Eigaraíbúð</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnmeta" msd="VIAtnp" lemmaRef="bd:553541">javnmeta</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="matrikulnummar" msd="SNSAar" join="right">matrikulnummar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="árligur" msd="APWFSN" lemmaRef="bd:556751">árliga</w>
+            <w lemma="prosentupphædd" msd="SFSNAr">prosentupphæddin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="36" msd="NOgnc" join="right">36</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2013" msd="NOgnc">2013</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fremeftir" msd="DNd" join="right">fremeftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="árligur" msd="APWFSN" lemmaRef="bd:556751">árliga</w>
+            <w lemma="hámarksupphædd" msd="SFSNAr">hámarksupphæddin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2013" msd="NOgnc">2013</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="130.000" msd="NOgnc">130.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="120.000" msd="NOgnc">120.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Eigaraíbúð" msd="SFPNar" join="right">Eigaraíbúðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="býta" msd="LSFPN" lemmaRef="bd:553607">býttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvstøðugur" msd="APSNSA" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="matrikulnummar" msd="SNSAar" join="right">matrikulnummar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="september" msd="SMSAar" lemmaRef="bd:565637">september</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="framhaldandi" msd="DNd" lemmaRef="bd:563601">framhaldandi</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="TS">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="84" msd="NOgnc">84</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="íbúð" msd="SFSNAr" lemmaRef="bd:536754">íbúðin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sjálvstøðugur" msd="APSNSA" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="matrikulnummar" msd="SNSAar" join="right">matrikulnummar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="lán" msd="SNPAar" join="right" lemmaRef="bd:576930">lán</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="renta" msd="SFPAar" join="right" lemmaRef="bd:522267">rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="vanligur" msd="APSFPD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="lánsavtala" msd="SFPDar">lánsavtalum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tilskriva" msd="LSFPN" lemmaRef="bd:552775">tilskrivaðar</w>
+            <w lemma="leyp" msd="SNSNar" lemmaRef="bd:515854">leyp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSAar" join="right" lemmaRef="bd:517736">álmanakkaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.1.3" msd="TS" join="right">F.1.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">Grundarlagið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="rentustuðul" msd="SMSDAr" lemmaRef="bd:567268">rentustuðlinum</w>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="r" msd="APSFPA">r</w>
+            <w lemma="entuútreiðsla" msd="SFPAar">entuútreiðslur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="við" msd="Adegnc" lemmaRef="bd:513701">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="peningastovnur" msd="SMSDar" join="right" lemmaRef="bd:540810">peningastovni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lestrarlán" msd="SNSAar" join="right" lemmaRef="bd:515848">lestrarlán</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="renta" msd="SFSAar" join="right" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="samansavnað" msd="LSNSN">samansavnað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíð" msd="SFSDAr" join="right" lemmaRef="bd:536436">tíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="afturgjalding" msd="SFSNar" lemmaRef="bd:524404">afturgjalding</w>
+            <w lemma="byrja" msd="VNAPS3" join="right" lemmaRef="bd:549807">byrjar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="renta" msd="SFSAar" join="right" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tilskriva" msd="LSNSN" lemmaRef="bd:552775">tilskrivað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="afturgjaldstíð" msd="SFSDAr" join="right">afturgjaldstíðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.1.4" msd="TS" join="right">F.1.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rindan" msd="SFSNAr" lemmaRef="bd:535120">Rindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentustuðul" msd="SMSDar" lemmaRef="bd:567268">rentustuðli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kostnaðarbýt" msd="SNSNAr">kostnaðarbýtið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="land" msd="SNSAar" lemmaRef="bd:527776">land</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kommuna" msd="SFSAar" lemmaRef="bd:520934">kommunu</w>
+            <w lemma="land" msd="SNSNAP" lemmaRef="bd:527776">Landið</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="rentustuðul" msd="SMSAAr" join="right" lemmaRef="bd:567268">rentustuðulin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rentustuðul" msd="SMSNAr" lemmaRef="bd:567268">Rentustuðulin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="mánaðarligur" msd="DNd" lemmaRef="bd:556708">mánaðarliga</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNAr" lemmaRef="bd:567270">Stuðulin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="býta" msd="LSMSN" lemmaRef="bd:553607">býttur</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="land" msd="SNSAar" lemmaRef="bd:527776">land</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kommuna" msd="SFSAar" join="right" lemmaRef="bd:520934">kommunu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="2013" msd="NOgnc">2013</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="býti" msd="SNSNAr" lemmaRef="bd:572096">býtið</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="land" msd="SNSNAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="kommuna" msd="SFSNAr" lemmaRef="bd:520934">kommunan</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="land" msd="SNSNAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="kommuna" msd="SFSNAr" lemmaRef="bd:520934">kommunan</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1-3" msd="NOgnc" join="right">1-3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kommuna" msd="SFSNAr" join="right" lemmaRef="bd:520934">kommunan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilmeldaður" msd="LSMSN" join="right" lemmaRef="bd:579534">tilmeldaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSMSN" join="right">útgoldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útrei" msd="SFPAAr">útrei</w>
+            <w lemma="ðslurnar" msd="SFPAAr">ðslurnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentustuðul" msd="SMSDAr" join="right" lemmaRef="bd:567268">rentustuðlinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilmeldaður" msd="LSMSN" lemmaRef="bd:579534">tilmeldaður</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="kommuna" msd="SFSAar" join="right" lemmaRef="bd:520934">kommunu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="kommuna" msd="SFSNAr" join="right" lemmaRef="bd:520934">kommunan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="tilmeldaður" msd="LSMSN" join="right" lemmaRef="bd:579534">tilmeldaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útreiðsla" msd="SFPAAr" join="right" lemmaRef="bd:524340">útreiðslurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommuna" msd="SFPNAr" lemmaRef="bd:520934">Kommunurnar</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentustuðul" msd="SMSDAr" lemmaRef="bd:567268">rentustuðlinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mótrokn" msd="SNSNar">mótrokn</w>
+            <w lemma="aður" msd="DNd">aður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="skattaupphædd" msd="SFSDar" join="right">skattaupphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="kommuna" msd="SFSDAr" lemmaRef="bd:520934">kommununi</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="mánaður" msd="SMSAar" join="right" lemmaRef="bd:566206">mánaða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Mótrokn" msd="SFSNar" join="right">Mótrokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingin" msd="PIFpSN">ingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útgjald" msd="SNSDAr" lemmaRef="bd:537098">útgjaldinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="mánaður" msd="SMSDar" join="right" lemmaRef="bd:566206">mánaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="aftaná" msd="DNd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="mán" msd="SMSAAr">mán</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="aðan" msd="SMSAAr" join="right">aðan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="rentustuðul" msd="SMSNAr" lemmaRef="bd:567268">rentustuðulin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSMSN" join="right">útgoldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.1.5" msd="TT" join="right">F.1.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Formkrav" msd="SNPNar">Formkrøv</w>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" join="right" lemmaRef="bd:536469">umsókn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="umsóknarblad" msd="SNSNar">umsóknarblad</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="søkkja" msd="LSNSN" lemmaRef="bd:554138">søkt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tveir" msd="NCNPN" lemmaRef="bd:530548">tvey</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSMPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="ogn" msd="SFSAAr" lemmaRef="bd:576965">ognina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="stuðulsloyvd" msd="APSNPA">stuðulsloyvd</w>
+            <w lemma="lán" msd="SNPAar" lemmaRef="bd:576930">lán</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="báðir" msd="PIMpPN" lemmaRef="bd:513751">báðir</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="eiga" msd="SMPNAr" lemmaRef="bd:576382">eig</w>
+            <w lemma="ararnir" msd="SMPNAr">ararnir</w>
+            <w lemma="undirskriva" msd="VIAtnp" lemmaRef="bd:552787">undirskriva</w>
+            <w lemma="umsóknarblað" msd="SNSAAr" join="right" lemmaRef="bd:535815">umsóknarblaðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="undirskrivari" msd="SMSNAr" lemmaRef="bd:548255">undirskrivarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="undirskriva" msd="VIAtnp" lemmaRef="bd:552787">undirskriva</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="báðir" msd="PIMpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="eigari" msd="SMPAAr" join="right" lemmaRef="bd:513834">eigararnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="nær" msd="ACSNPA" lemmaRef="bd:564431">nærri</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skjalprógvan" msd="SFSAAr" join="right">skjalprógvan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="neyðugur" msd="APSNPN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="støðutakan" msd="SFSAar" lemmaRef="bd:536185">støðutakan</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="101" msd="NOgnc">101</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="11." msd="NOgnc">11.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1997" msd="NOgnc">1997</w>
+            <w lemma="áseta" msd="VUAtnp" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørjir</w>
+            <w lemma="upplýsing" msd="SMPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="skjalprógv" msd="SNPNar">skjalprógv</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIMtnp" join="right" lemmaRef="bd:576191">latast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="søkkja" msd="LSNSN" lemmaRef="bd:554138">søkt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">Umframt</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skjalprógv" msd="SNPAar" join="right">skjalprógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="embætisvirksemismeginregluni" msd="SFSDAr">embætisvirksemismeginregluni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="officialmaksimuni" msd="SFSDAr" join="both">officialmaksimuni</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="SgncaP">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="85" msd="NOgnc">85</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="neyðugur" msd="APSMPN" lemmaRef="bd:554382">neyðugir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="umsøkjari" msd="SMSNAr" lemmaRef="bd:548244">umsøkjarin</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.1.6" msd="TT" join="right">F.1.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Re" msd="SMSNar">Re</w>
+            <w lemma="ntustuðul" msd="SMSNar">ntustuðul</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="endurgjald" msd="SNSDar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rentuút" msd="SFPAar">rentuút</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="reiðsla" msd="SFPAar" lemmaRef="bd:522249">reiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar" join="right">rentuútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="DIS-arar" msd="SMPAar" join="right">DIS-arar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr">landsstýrismanninum</w>
+            <w lemma="heimila" msd="LSNSN" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="viðvíkjandi" msd="DGd" join="right" lemmaRef="bd:563597">viðvíkjandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="áseta" msd="VUAtnp" lemmaRef="bd:576366">ásett</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar" join="right">rentuútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="kunngerð" msd="SFSDAr" lemmaRef="bd:534538">kunngerðini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar" join="right">rentuútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentustuðulslóg" msd="SFSDAr" join="right">rentustuðulslógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunngerð" msd="SFSNAr" lemmaRef="bd:534538">Kunngerðin</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kemu" msd="VNAPP3">kemu</w>
+            <w lemma="r" msd="VNAPP3">r</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="áseting" msd="SFSAAr" lemmaRef="bd:526495">ásetingina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="APWMSN" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="prógva" msd="VIAtnp" join="right" lemmaRef="bd:552753">prógva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="siga" msd="VUAtnp" lemmaRef="bd:576426">sagt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar" join="right">rentuútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skjalprógvan" msd="SFSNAr">Skjalprógvan</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.1.7" msd="TS" join="right">F.1.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFPNar" lemmaRef="bd:521114">Kærur</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="rentustuðulsavgerð" msd="SFPAar">rentustuðulsavgerðir</w>
+            <w lemma="avgerð" msd="SFPAar" join="right" lemmaRef="bd:533493">Avgerðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentustuðulslóg" msd="SFSDAr" join="right">rentustuðulslógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8a" msd="NOgnc" join="right">8a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAaP" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="og" msd="CC" join="left" lemmaRef="bd:513685">og</w>
+            <w lemma="Avgjaldskærunevndina" msd="SFSAAP">Avgjaldskærunevndina</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" join="right" lemmaRef="bd:524049">vikur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">Kæran</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skrivligur" msd="APSFSN" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grundgeving" msd="SFSNar" lemmaRef="bd:524987">grundgeving</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kæra" msd="SFSDAr" lemmaRef="bd:521114">kæruni</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="freist" msd="SMSNAr" lemmaRef="bd:533992">Freistin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.1.8" msd="TS" join="right">F.1.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Eftirlitsregla" msd="SFPNar">Eftirlitsreglur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="o.a." msd="TS">o.a.</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tilsvarandi" msd="Adegnc" lemmaRef="bd:563902">tilsvarandi</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentustuðulsmál" msd="SNPDar" join="right">rentustuðulsmálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.1.9" msd="TS" join="right">F.1.9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">Avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transport" msd="SMSAar">transport</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentustuðulslóg" msd="SFSDAr">rentustuðulslógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættsókn" msd="SFSDar" join="right">rættsókn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSMSN" join="right">útgoldin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">Avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transport" msd="SMSAar">transport</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgjaldaranum" msd="SMSDAr">útgjaldaranum</w>
+            <w lemma="óviðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563834">óviðkomandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dómur" msd="SMSNar" lemmaRef="bd:542633">Dómur</w>
+            <w lemma="avsiga" msd="LSMSN" lemmaRef="bd:576432">avsagdur</w>
+            <w lemma="26." msd="NOgnc">26.</w>
+            <w lemma="februar" msd="SMSAar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="BS" msd="TS" join="left">BS</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="96" msd="NOgnc" join="right">96</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="2001" msd="NOgnc" join="both">2001</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">Spurningurin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættarsókn" msd="SFSAar" lemmaRef="bd:535184">rættarsókn</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="viðgera" msd="LSMSN" lemmaRef="bd:575715">viðgjørdur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSDaP" lemmaRef="bd:566096">Rætti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="dómur" msd="SMSDar" join="right" lemmaRef="bd:542633">dómi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Fíggjarmálastýrið" msd="SNSNAP" join="right">Fíggjarmálastýrið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="fíggjarmálaráð" msd="SNSNAP" lemmaRef="bd:571174">Fíggjarmálaráðið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="prógva" msd="VUAtnp" join="right" lemmaRef="bd:552753">prógvað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="viðgera" msd="VUAtnp" lemmaRef="bd:575715">viðgjørt</w>
+            <w lemma="skatta" msd="SNPAar" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rentustuðulsmál" msd="SNPAar">rentustuðulsmál</w>
+            <w lemma="borgari" msd="SMSGAr" lemmaRef="bd:513918">borgarans</w>
+            <w lemma="óheftur" msd="DNd" lemmaRef="bd:559321">óheft</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PINpSD" join="right" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="SgncaP">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="86" msd="NOgnc">86</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="orsøk" msd="SFSDar" join="right">orsøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="óvanligur" msd="DNd" lemmaRef="bd:556585">óvanliga</w>
+            <w lemma="langur" msd="APSFSA" lemmaRef="bd:564185">langa</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="umsókn" msd="SFSAAr" lemmaRef="bd:536469">umsóknina</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="borgari" msd="SMSDAr" lemmaRef="bd:513918">borgaranum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="blíva" msd="VNAAS3" lemmaRef="bd:575803">bleiv</w>
+            <w lemma="fíggjarmál" msd="SNSNaP" join="right" lemmaRef="bd:569108">Fíggjarmála</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="stýri" msd="SNSNAr" lemmaRef="bd:572992">stýrið</w>
+            <w lemma="døma" msd="LSNSN" lemmaRef="bd:553312">dømt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="borgari" msd="SMSDAr" lemmaRef="bd:513918">borgaranum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="hann" msd="PPM3SG" lemmaRef="bd:513684">hans</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="advokatur" msd="SMSAar" join="right" lemmaRef="bd:538643">advokat</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grannskoðarahjálp" msd="SFSAar" join="right">grannskoðarahjálp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="advokatur" msd="SMSAar" join="right" lemmaRef="bd:538643">advokat</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grannskoðarahjálp" msd="SFSAar">grannskoðarahjálp</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stórur" msd="APSMSD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="týdningur" msd="SMSDar" lemmaRef="bd:541994">týdningi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðgerð" msd="SFSAAr" lemmaRef="bd:536643">viðgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattamál" msd="SNSDAr">skattamálinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útgjalding" msd="SFSAAr" lemmaRef="bd:526578">útgjaldingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentustuðul" msd="SMSDAr" join="right" lemmaRef="bd:567268">rentustuðlinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Fíggjarmálastýrið" msd="SNSNAP">Fíggjarmálastýrið</w>
+            <w lemma="bera" msd="VNAAS3" lemmaRef="bd:576019">bar</w>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" join="right" lemmaRef="bd:524340">útreiðslunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.1.10" msd="TS" join="right">F.1.10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="panting" msd="SFSNar">Panting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="10a" msd="NOgnc">10a</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="innheita" msd="VIAtnp">innheita</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="útgoldnan" msd="LSMSA">útgoldnan</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="panting" msd="SFSDar" join="right">panting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.2" msd="SgncaP" join="right">F.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SFSNar" lemmaRef="bd:567270">STUÐUL</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">TIL</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">DUPULT</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">HÚSARHALD</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.2.1" msd="TS" join="right">F.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">Rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gifta" msd="LSMSN" lemmaRef="bd:553797">giftur</w>
+            <w lemma="per" msd="SMPNar" lemmaRef="bd:586895">per</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sónur" msd="SMPNar" join="right">sónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiðsávum" msd="SFPDar">arbeiðsávum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="orða" msd="LSFSN" join="right" lemmaRef="bd:552972">orðað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umsøkjari" msd="SMSNAr" lemmaRef="bd:548244">umsøkjarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gifta" msd="LSMSN" join="right" lemmaRef="bd:553797">giftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiðsávum" msd="SFPDar" join="right">arbeiðsávum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">At</w>
+            <w lemma="umsøkjari" msd="SMSNAr" lemmaRef="bd:548244">umsøkjarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="gifta" msd="LSMSN" lemmaRef="bd:553797">giftur</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="ógiftur" msd="APSNPD" join="right" lemmaRef="bd:559335">ógiftum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sundurlisin" msd="APSNPD" lemmaRef="bd:581845">sundurlisnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fráskildur" msd="APSNPD" join="right" lemmaRef="bd:578749">fráskildum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="viðmerking" msd="SFPAAr" lemmaRef="bd:526425">viðmerkingarnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="Løgtingstíðindi" msd="SNPNaP">Løgtingstíðindi</w>
+            <w lemma="1997" msd="NOgnc" join="right">1997</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síða" msd="SFSAar" lemmaRef="bd:523376">síðu</w>
+            <w lemma="640" msd="NOgnc" join="right">640</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umsøkjari" msd="SMSNAr" lemmaRef="bd:548244">umsøkjarin</w>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">Útreiðslurnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiðsávum" msd="SFPDar">arbeiðsávum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="krevja" msd="LSNSN" join="right" lemmaRef="bd:554166">kravt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roynd" msd="SFSDar" lemmaRef="bd:535147">roynd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="SFSDar" lemmaRef="bd:524007">veru</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tveir" msd="NCNPA" lemmaRef="bd:530548">tvey</w>
+            <w lemma="húsarhald" msd="SNPAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="atvold" msd="SFSNAr" lemmaRef="bd:533489">atvoldin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">Treytin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiðsávum" msd="SFPDar">arbeiðsávum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="lúka" msd="LSFSN" join="right" lemmaRef="bd:575878">lokin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="umsøkjari" msd="SMSNAr" lemmaRef="bd:548244">umsøkjarin</w>
+            <w lemma="búgva" msd="VNAPS3" lemmaRef="bd:575771">býr</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiðsstaður" msd="SMSAAr" join="right">arbeiðsstaðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="húski" msd="SNSNAr" lemmaRef="bd:529986">húskið</w>
+            <w lemma="búgva" msd="VNAPS3" lemmaRef="bd:575771">býr</w>
+            <w lemma="aðrastaðni" msd="DNd" lemmaRef="bd:587627">aðrastaðni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="langur" msd="DNd" lemmaRef="bd:564185">langt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsstaður" msd="SMSDAr" join="right">arbeiðsstaðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="dagligur" msd="APSFSN" lemmaRef="bd:556085">daglig</w>
+            <w lemma="ferðing" msd="SFSNar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="møguligur" msd="APSFSN" lemmaRef="bd:557122">møgulig</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="órímiligur" msd="APSMPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tíðarnýtsla" msd="SFSAar" join="right">tíðarnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">Eru</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">skipanin</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="landamark" msd="SFSAar" join="right" lemmaRef="bd:584738">landamørk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.2.2" msd="TT" join="right">F.2.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðulsstøð" msd="SFSNAr">Stuðulsstøðið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="leiga" msd="SFSAar" lemmaRef="bd:521183">leigu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="høli" msd="SNSDar" lemmaRef="bd:572370">høli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kostur" msd="SMSDar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="minstuupphædd" msd="SFSAar" join="right">minstuupphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="TS">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="87" msd="NOgnc">87</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr">landsstýrismanninum</w>
+            <w lemma="heimila" msd="LSNSN" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="stuðulsupp" msd="SFPAar" join="right">stuðulsupp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="hædd" msd="SFPAar" join="right" lemmaRef="bd:534305">hæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="minstuupphædd" msd="SFSAar">minstuupphædd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="neyvur" msd="ACSFPA" lemmaRef="bd:555248">neyvari</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyrisiting" msd="SFSAAr" lemmaRef="bd:524919">fyrisitingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="áseta" msd="VUAtnp" lemmaRef="bd:576366">ásett</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðuls</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="minstuupphædd" msd="SFPAar" join="right">minstuupphæddir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="leiga" msd="SFSAar" lemmaRef="bd:521183">leigu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="høli" msd="SNSDar" lemmaRef="bd:572370">høli</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="488" msd="NOgnc">488</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mánaður" msd="SMSAAr" join="right" lemmaRef="bd:566206">mánaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="eykaútreiðsla" msd="SFPAar">eykaútreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kostur" msd="SMSAar" lemmaRef="bd:566023">kost</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="upp" msd="SFSNAr" lemmaRef="bd:587517">upp</w>
+            <w lemma="hædd" msd="SFSNAr" lemmaRef="bd:534305">hæddin</w>
+            <w lemma="20,50" msd="NOgnc">20,50</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="arbeiðsdagur" msd="SMSAar" join="right" lemmaRef="bd:568420">arbeiðsdag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="innanlendis" msd="DNd" lemmaRef="bd:586984">Innanlendis</w>
+            <w lemma="ferðing" msd="SFSNar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="ein" msd="NCFSA" lemmaRef="bd:530546">eina</w>
+            <w lemma="ferð" msd="SFSAar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vika" msd="SFSAAr" join="right" lemmaRef="bd:524049">vikuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útroknaður" msd="LSNSN" lemmaRef="bd:580202">útroknað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">løg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tingslóg" msd="SFSNar">tingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" join="right" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="TS" lemmaRef="bd:514175">sí</w>
+            <w lemma="F.3" msd="TT" join="right">F.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Minstaupphædd" msd="SFSNAr" join="right">Minstaupphæddin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="bera" msd="VIAtnp" join="right" lemmaRef="bd:576019">bera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="850" msd="NOgnc">850</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="stuðulsskeið" msd="SNSAAr" join="right">stuðulsskeiðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stuðulsskeið" msd="SNPNAr">Stuðulsskeiðini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <pc lemma="–" msd="KO" join="right">–</pc>
+            <w lemma="30" msd="NOgnc" join="both">30</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <pc lemma="–" msd="KO" join="right">–</pc>
+            <w lemma="31" msd="NOgnc" join="both">31</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="desember" msd="SMSAar" join="right" lemmaRef="bd:565636">desember</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.2.3" msd="TS" join="right">F.2.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rindan" msd="SFSNAr" lemmaRef="bd:535120">Rindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stuðlur" msd="SMSDar" lemmaRef="bd:541609">stuðli</w>
+            <w lemma="landskassi" msd="SMSNAP" lemmaRef="bd:569465">Landskassin</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="stuðul" msd="SMSAAr" lemmaRef="bd:567270">stuðulin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNAr" lemmaRef="bd:567270">Stuðulin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="juli" msd="SMSDar" lemmaRef="bd:530651">juli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="mánaður" msd="SMSDar" lemmaRef="bd:566206">mánaði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="konto" msd="SFSDar" lemmaRef="bd:585958">konto</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningastovnur" msd="SMSDar" join="right" lemmaRef="bd:540810">peningastovni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.2.4" msd="TT" join="right">F.2.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Formkrav" msd="SNPNar">Formkrøv</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" join="right" lemmaRef="bd:536469">umsókn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="umsóknarblað" msd="SNSNar" lemmaRef="bd:535815">umsóknarblað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="søkkja" msd="LSNSN" lemmaRef="bd:554138">søkt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TT">Stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="heimila" msd="VNAPP3" lemmaRef="bd:550372">heimila</w>
+            <w lemma="r" msd="VNAPS3">r</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr" join="right">landsstýrismanninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skjalprógv" msd="SNPAar" join="right">skjalprógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="neyðugur" msd="APSNPN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="siga" msd="LSNSN" lemmaRef="bd:576426">sagt</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSMSN" lemmaRef="bd:552690">treytaður</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útleigari" msd="SMSNAr" lemmaRef="bd:548661">útleigarin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="umsókn" msd="SFSAAr" lemmaRef="bd:536469">umsóknina</w>
+            <w lemma="vátta" msd="VNAPS3" join="right" lemmaRef="bd:552656">váttar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umsøkjari" msd="SMSDAr" lemmaRef="bd:548244">umsøkjaranum</w>
+            <w lemma="geva" msd="LWFPN" lemmaRef="bd:576061">givnu</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="íbúð" msd="SFSDar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="leigutíð" msd="SFSDar">leigutíð</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="rættur" msd="APSFPN" join="right" lemmaRef="bd:564347">rættar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.2.5" msd="TT" join="right">F.2.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="endurgjald" msd="SNSDar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="samtíðis" msd="DNd" lemmaRef="bd:587072">samtíðis</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.2.6" msd="TT" join="right">F.2.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">Avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transport" msd="SMSAar">transport</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="t" msd="CS">t</w>
+            <w lemma="il" msd="DGd" lemmaRef="bd:542966">il</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættarsókn" msd="SFSDar" join="right" lemmaRef="bd:535184">rættarsókn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSMSN" join="right">útgoldin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">Avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transport" msd="SMSAar">transport</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgjaldaranum" msd="SMSDAr">útgjaldaranum</w>
+            <w lemma="óviðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563834">óviðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="SgncaP">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="88" msd="NOgnc">88</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.2.7" msd="TT" join="right">F.2.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFPNar" lemmaRef="bd:521114">Kærur</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="stuðulsavgerð" msd="SFPAar">stuðulsavgerðir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="áseta" msd="VUAtnp" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="boð" msd="SNSAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAaP" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Avgjaldskæru" msd="SFSAaP" join="right">Avgjaldskæru</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="nevnd" msd="SFSAAr" join="right" lemmaRef="bd:534912">nevndina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">Kæran</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skrivligur" msd="APSFSN" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grundgeving" msd="SFSNar" lemmaRef="bd:524987">grundgeving</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kæra" msd="SFSDAr" lemmaRef="bd:521114">kæruni</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="síggja" msd="VIAtnp" lemmaRef="bd:514175">síggja</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kærufreist" msd="SFSDAr" join="right">kærufreistini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAP">Avgjaldskærunevndini</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="stuðlur" msd="SMSDar" lemmaRef="bd:541609">stuðli</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="j." msd="TT" join="left">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="02S01-0131" msd="NOgnc" join="right">02S01-0131</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fráskildur" msd="APSFSN" lemmaRef="bd:578749">Fráskild</w>
+            <w lemma="kvinna" msd="SFSNar" lemmaRef="bd:521081">kvinna</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">Kvinnan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="maður" msd="SMSNar" lemmaRef="bd:567706">maður</w>
+            <w lemma="hon" msd="PEg3nc" lemmaRef="bd:513683">hennara</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="felags-foreldra-myndug-leiki" msd="SMSAar">felagsforeldramyndugleika</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="barn" msd="SNPDar" lemmaRef="bd:518913">børnum</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="búgva" msd="VNAAS3" lemmaRef="bd:575771">búði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Svøríki" msd="SNSDaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">Kvinnan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hús" msd="SNSAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Svøríki" msd="SNSDaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barn" msd="SNPDAr" join="right" lemmaRef="bd:518913">børnunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Svøríki" msd="SNSDaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">Kvinnan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="spyrja" msd="VUAtnp" lemmaRef="bd:576297">spurt</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="stuðlur" msd="SMSDar" join="right" lemmaRef="bd:541609">stuðli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">Kvinnan</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APWFSA" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSAAr" join="right">skattakærunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAar" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyristing" msd="SNSAar">skattafyristing</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Avgjaldskærunevndina" msd="SFSAAP">Avgjaldskærunevndina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="støðutakan" msd="SFSAar" join="right" lemmaRef="bd:536185">støðutakan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAP">Avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">Eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollur" msd="SFSNaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="greiða" msd="DNd" lemmaRef="bd:553662">greitt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="giftur" msd="APSMPN" lemmaRef="bd:559336">giftir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stuðu" msd="SMSAar">stuðu</w>
+            <w lemma="l." msd="SMSAar">l.</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fráskildur" msd="LSMSN" lemmaRef="bd:578749">fráskild</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">leyk</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="treyt" msd="SFSAar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stuðul" msd="SMSAar" join="right" lemmaRef="bd:567270">stuðul</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3" msd="TS" join="right">F.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ferðastuðul" msd="SFSNar" lemmaRef="bd:567261">FERÐASTUÐUL</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.1" msd="TS" join="right">F.3.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">Rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lønarinntøka" msd="SFSAar" join="right" lemmaRef="bd:521417">lønarinntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="fiskur" msd="SMSDar" lemmaRef="bd:539352">fiski</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útróðrarpartur" msd="SMSAar" join="right" lemmaRef="bd:532288">útróðrarpart</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsstaður" msd="SMSAar">arbeiðsstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" join="right" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.2" msd="TT" join="right">F.3.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðulsstøð" msd="SFSNAr">Stuðulsstøðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsstaður" msd="SMSAar">arbeiðsstað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="upphædd" msd="SFSDar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="kilometur" msd="SMSAar" join="right" lemmaRef="bd:566995">kilometur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="SgncaP">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="89" msd="NOgnc">89</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stuðul" msd="SMSNAr" lemmaRef="bd:567270">stuðulin</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaleið" msd="SFSDAr" join="right" lemmaRef="bd:533887">ferðaleiðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="pr" msd="TS" join="right">pr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arbeiðsdagur" msd="SMSAar" lemmaRef="bd:568420">arbeiðsdag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="langur" msd="ACSMSN" lemmaRef="bd:564185">longri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="kilometur" msd="SMPNar" join="right" lemmaRef="bd:566995">kilometrar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="sjóvegis" msd="DNd" join="right" lemmaRef="bd:587083">sjóvegis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="loftvegis" msd="DNd" lemmaRef="bd:587769">loftvegis</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="koyring" msd="SFSAar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="undirsjóvartunnil" msd="SMPAar" lemmaRef="bd:567368">undirsjóvartunlar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="upphædd" msd="SFSDar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="túrur" msd="SMSAar" lemmaRef="bd:542698">túr</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VUAtnp" lemmaRef="bd:576366">ásett</w>
+            <w lemma="neyvur" msd="ACSFPA" lemmaRef="bd:555248">neyvari</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyrisiting" msd="SFSAAr" lemmaRef="bd:524919">fyrisitingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.2.1" msd="TS" join="right">F.3.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="stuðulsupphædd" msd="SFPNAr">stuðulsupphæddirnar</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fjarstøða" msd="SFSNAr" lemmaRef="bd:527158">Fjarstøðan</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsstaður" msd="SMSAar">arbeiðsstað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stuttur" msd="ASWFSA" lemmaRef="bd:562083">stytstu</w>
+            <w lemma="ferðaleið" msd="SFSAAr" lemmaRef="bd:533887">ferðaleiðina</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsstaður" msd="SMSAar" join="right">arbeiðsstað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSAar" join="right" lemmaRef="bd:534538">kunngerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="vegur" msd="SMSGar" lemmaRef="bd:566866">vega</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="strekki" msd="SNPNar" lemmaRef="bd:530124">strekkir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="uppgjørdur" msd="LSNPN" join="right" lemmaRef="bd:579307">uppgjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="e" msd="PIFpSA">e</w>
+            <w lemma="ina" msd="PIFpSA">ina</w>
+            <w lemma="ferð" msd="SFSAar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="dagligur" msd="DNd" join="right" lemmaRef="bd:556085">dagliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiðstakari" msd="SMSNar" lemmaRef="bd:544551">arbeiðstakari</w>
+            <w lemma="mangur" msd="ACSMPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="arbeiðsgevari" msd="SMPAar" join="right" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="ein" msd="NCMSN" lemmaRef="bd:530546">ein</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" lemmaRef="bd:578389">Tórshavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="NCMSN" lemmaRef="bd:530546">ein</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Runavík" msd="SFSDaP" lemmaRef="bd:576636">Runavík</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skifta" msd="Adegnc" lemmaRef="bd:553799">skiftandi</w>
+            <w lemma="ósamanhangandi" msd="Adegnc" lemmaRef="bd:563671">ósamanhangandi</w>
+            <w lemma="arbeiðstíð" msd="SFPAar" lemmaRef="bd:533474">arbeiðstíðir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="arbeið" msd="SMSDar" join="right" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gevari" msd="SMSDar" join="right" lemmaRef="bd:513800">gevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kl." msd="TT">kl.</w>
+            <w lemma="08.00" msd="NOgnc">08.00</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kl." msd="TT">kl.</w>
+            <w lemma="12.00" msd="NOgnc">12.00</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kl." msd="TT">kl.</w>
+            <w lemma="20.00" msd="NOgnc">20.00</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kl." msd="TT">kl.</w>
+            <w lemma="24.00" msd="NOgnc">24.00</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="dagur" msd="SMSAar" join="right" lemmaRef="bd:568412">dag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ferð" msd="SFSAar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="arbeið" msd="SMSAar" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gevari" msd="SMSAar" lemmaRef="bd:513800">gevara</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="koma" msd="SFSAar" join="right" lemmaRef="bd:520927">komu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiðstakari" msd="SMSNAr" lemmaRef="bd:544551">arbeiðstakarin</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="búgva" msd="VNAPS3" lemmaRef="bd:575771">býr</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Hósvík" msd="SFSDaP" join="right" lemmaRef="bd:576629">Hósvík</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="220" msd="NOgnc">220</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="árligur" msd="DNd" join="right" lemmaRef="bd:556751">árliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.2.2" msd="TS" join="right">F.3.2.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innanoyggj" msd="APSFSG" lemmaRef="bd:576481">innanoyggja</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="innanoyggj" msd="DNd" lemmaRef="bd:576481">innanoyggja</w>
+            <w lemma="sjóvegis" msd="DNd" join="right" lemmaRef="bd:587083">sjóvegis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="loftvegis" msd="DNd" lemmaRef="bd:587769">loftvegis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="undirsjóvartunnil" msd="SMPAar" lemmaRef="bd:567368">undirsjóvartunlar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tveir" msd="NCMPA" lemmaRef="bd:530548">tveir</w>
+            <w lemma="túrur" msd="SMPAar" lemmaRef="bd:542698">túrar</w>
+            <w lemma="dagligur" msd="DNd" lemmaRef="bd:556085">dagliga</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="arbeiðsstaður" msd="SMSAar" join="right">arbeiðsstað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stuðulsupphædd" msd="SFPNAr">Stuðulsupphæddirnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="F.3.2.1" msd="SgncaP" join="right">F.3.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.2.3" msd="TS" join="right">F.3.2.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innanoyggj" msd="APeFSG" lemmaRef="bd:576481">innanoyggja</w>
+            <w lemma="ferðing" msd="SFSDar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">Kann</w>
+            <w lemma="ferðing" msd="SFSNar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="sjóvegis" msd="DNd" lemmaRef="bd:587083">sjóvegis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="loftvegis" msd="DNd" join="right" lemmaRef="bd:587769">loftvegis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaleið" msd="SFSDAr" join="right" lemmaRef="bd:533887">ferðaleiðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaleið" msd="SFSDAr" join="right" lemmaRef="bd:533887">ferðaleiðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="F.3.2.1" msd="SgncaP" join="right">F.3.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.3" msd="TT" join="right">F.3.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rindan" msd="SFSNAr" lemmaRef="bd:535120">Rindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stuðlur" msd="SMSDar" lemmaRef="bd:541609">stuðli</w>
+            <w lemma="landskassi" msd="SMSNAP" lemmaRef="bd:569465">Landskassin</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="ferðastulin" msd="SMSAAr" join="right">ferðastulin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ferðastuðul" msd="SMSNAr" lemmaRef="bd:567261">Ferðastuðulin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="juli" msd="SMSDar" lemmaRef="bd:530651">juli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="mánaður" msd="SMSDar" lemmaRef="bd:566206">mánað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="konto" msd="SFSDar" lemmaRef="bd:585958">konto</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningastovnur" msd="SMSDar" join="right" lemmaRef="bd:540810">peningastovni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="SgncaP">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="90" msd="NOgnc">90</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.4" msd="TS" join="right">F.3.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Formkrav" msd="SNPNar">Formkrøv</w>
+            <w lemma="ferðastuðul" msd="SMSNar" lemmaRef="bd:567261">Ferðastuðul</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="umsóknarblað" msd="SNSNar" lemmaRef="bd:535815">umsóknarblað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="søkkja" msd="LSNSN" lemmaRef="bd:554138">søkt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" join="right" lemmaRef="bd:567270">stuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TT">Stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="heimila" msd="VNAPS3" lemmaRef="bd:550372">heimilar</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr" join="right">landsstýrismanninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skjalprógv" msd="SNPAar" join="right">skjalprógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="neyðugur" msd="APSNPN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðastuðul" msd="SMSAar" join="right" lemmaRef="bd:567261">ferðastuðul</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="siga" msd="LSNSN" lemmaRef="bd:576426">sagt</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ferðastuðul" msd="SMSAar" join="right" lemmaRef="bd:567261">ferðastuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="umsøkjari" msd="SMSGAr" lemmaRef="bd:548244">umsøkjarans</w>
+            <w lemma="vátta" msd="VNAPS3" lemmaRef="bd:552656">váttar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="umsókn" msd="SFSDAr" join="right" lemmaRef="bd:536469">umsóknini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umsøkjari" msd="SMSNAr" lemmaRef="bd:548244">umsøkjarin</w>
+            <w lemma="arbeiða" msd="VNAPS3" lemmaRef="bd:553638">arbeiðir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.5" msd="TT" join="right">F.3.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="endurgjald" msd="SNSDar" lemmaRef="bd:537550">endurgjaldi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" join="right" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="samtíðis" msd="DNd" lemmaRef="bd:587072">samtíðis</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðastuðul" msd="SMSAar" join="right" lemmaRef="bd:567261">ferðastuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.6" msd="TT" join="right">F.3.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">Avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transport" msd="SMSAar">transport</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðastuðul" msd="SMSAar" lemmaRef="bd:567261">ferðastuðul</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættarsókn" msd="SFSDar" join="right" lemmaRef="bd:535184">rættarsókn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSMSN" join="right">útgoldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transport" msd="SMSAar">transport</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgjaldaranum" msd="SMSDAr">útgjaldaranum</w>
+            <w lemma="óviðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563834">óviðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F.3.7" msd="TT" join="right">F.3.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFPNar" lemmaRef="bd:521114">Kærur</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="stuðulsavgerð" msd="SFPAar">stuðulsavgerðir</w>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kun" msd="SFSDar">kun</w>
+            <w lemma="ngerð" msd="SFSDar">ngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="áseta" msd="VUAtnp" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Avgjaldskærunevndina" msd="SFSAAP" join="right">Avgjaldskærunevndina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">Kæran</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skrivligur" msd="APSFSN" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="g" msd="APSFSN">g</w>
+            <w lemma="rundgeving" msd="SFSNar">rundgeving</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kæra" msd="SFSDAr" lemmaRef="bd:521114">kæruni</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <w lemma="síggja" msd="VIAtnp" lemmaRef="bd:514175">síggja</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kærufreist" msd="SFSDAr" join="right">kærufreistini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAP" join="right">Avgjaldskærunevndini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="02S01" msd="NOgnc">02S01</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="0131" msd="NOgnc" join="both">0131</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fráskildur" msd="APSFSN" lemmaRef="bd:578749">Fráskild</w>
+            <w lemma="kvinna" msd="SFSNar" lemmaRef="bd:521081">kvinna</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">Kvinnan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="maður" msd="SMSNar" lemmaRef="bd:567706">maður</w>
+            <w lemma="hon" msd="PEg3nc" lemmaRef="bd:513683">hennara</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="felags-foreldra-myndug-leiki" msd="SMSAar">felagsforeldramyndugleika</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="barn" msd="SNPDar" lemmaRef="bd:518913">børnum</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="búgva" msd="VNAAS3" lemmaRef="bd:575771">búði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Svøríki" msd="SNSDaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">Kvinnan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hús" msd="SNSAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Svøríki" msd="SNSDaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="k" msd="VNAAS3">k</w>
+            <w lemma="undi" msd="VNAAS3">undi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barn" msd="SNPDAr" join="right" lemmaRef="bd:518913">børnunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Svøríki" msd="SNSDaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">Kvinnan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="spyrja" msd="VUAtnp" lemmaRef="bd:576297">spurt</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="ferðastuðul" msd="SMSAar" join="right" lemmaRef="bd:567261">ferðastuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="stuðlur" msd="SMSDar" join="right" lemmaRef="bd:541609">stuðli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kvinna" msd="SFSNAr" lemmaRef="bd:521081">Kvinnan</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APWFSA" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSAAr" join="right">skattakærunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAar" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyristing" msd="SNSAar">skattafyristing</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAaP" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr">avgjaldskærunevndina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="støðutakan" msd="SFSAar" join="right" lemmaRef="bd:536185">støðutakan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAP">Avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="SgncaP">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="91" msd="NOgnc">91</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAP">Avgjaldskærunevndin</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avgerð" msd="SFSDar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="sín" msd="PEF3SD" join="right" lemmaRef="bd:513755">síni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <w lemma="tá" msd="CS" join="left" lemmaRef="bd:577212">tá</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferð" msd="SFPGar" join="right" lemmaRef="bd:533886">ferða</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tveir" msd="NCMPN" lemmaRef="bd:530548">tveir</w>
+            <w lemma="møguleiki" msd="SMPNar" join="right" lemmaRef="bd:513882">møguleikar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ann" msd="PIMpSN" lemmaRef="bd:576391">Annar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="heimila" msd="VNAPS3" lemmaRef="bd:550372">heimilar</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðing" msd="SFSAar" join="right" lemmaRef="bd:524798">ferðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSMSN" lemmaRef="bd:552690">treytaður</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskyldugur" msd="APSMSA" join="right" lemmaRef="bd:554319">skattskyldugan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="búgva" msd="VNAPS3" lemmaRef="bd:575771">býr</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="inntøkugev" msd="Adegnc">inntøkugev</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="aðrastaðni" msd="DNd" lemmaRef="bd:587627">aðrastaðni</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeið" msd="SNSDAr" join="right" lemmaRef="bd:570905">arbeiðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="síggja" msd="VNMPS3" lemmaRef="bd:514175">sæst</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" join="right" lemmaRef="bd:554957">kæraranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="búgva" msd="VNAPS3" lemmaRef="bd:575771">býr</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="ferðing" msd="SFSNAr" lemmaRef="bd:524798">ferðingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Svøríki" msd="SNSGaP" lemmaRef="bd:584500">Svøríkis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="privatur" msd="APSNPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="ørindi" msd="SNPDar" join="right" lemmaRef="bd:573323">ørindum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hin" msd="PDFpSN" lemmaRef="bd:513757">Hin</w>
+            <w lemma="heimild" msd="SFSNAr" lemmaRef="bd:534215">heimildin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="93" msd="NOgnc">93</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1997" msd="NOgnc">1997</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" join="right" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyritreyt" msd="SFSAar" join="right" lemmaRef="bd:534038">fyritreyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsstaður" msd="SMSAar">arbeiðsstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="jfr" msd="TS" join="right">jfr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">Longu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="orsøk" msd="SFSDar">orsøk</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="ei" msd="DNd" lemmaRef="bd:586923">ei</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðastuðul" msd="SMSDar" join="right" lemmaRef="bd:567261">ferðastuðuli</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsskattakærunevnd" msd="SFSDAP" join="right">Landsskattakærunevndini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="LSFSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2002" msd="NOgnc" join="right">2002</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j.nr" msd="TT" join="right">j.nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="02S02-0020" msd="NOgnc" join="right">02S02-0020</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjúkrasystraskúli" msd="SMSDaP" lemmaRef="bd:547427">Sjúkrasystraskúla</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="búðí" msd="VNAAS3">búðí</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bygd" msd="SFSDar" lemmaRef="bd:528739">bygd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="koyra" msd="VNAAS3" lemmaRef="bd:553384">koyrdi</w>
+            <w lemma="ímillum" msd="DGd" lemmaRef="bd:586899">ímillum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skúli" msd="SMSAar" join="right" lemmaRef="bd:513817">skúla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="lesa" msd="VNAAS3" lemmaRef="bd:576099">las</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjúkrasystir" msd="SFSAar" join="right" lemmaRef="bd:543986">sjúkrasystir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starvsvenjing" msd="SFSDar" lemmaRef="bd:525987">starvsvenjing</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skúli" msd="SMSDar" join="right" lemmaRef="bd:513817">skúla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="søkkja" msd="VNAAS3" lemmaRef="bd:554138">søkti</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upplæringarpláss" msd="SNSAar">upplæringarpláss</w>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skúli" msd="SMSAar" join="right" lemmaRef="bd:513817">skúla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skattgjaldrin" msd="SMSNAr">Skattgjaldrin</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="viðv" msd="DGd">viðv</w>
+            <w lemma="stuðul" msd="SMSDar" lemmaRef="bd:567270">stuðuli</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skúli" msd="SMSAar" lemmaRef="bd:513817">skúla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APWFSA" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSAAr">skattakærunevndina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skúli" msd="SMSNAr" lemmaRef="bd:513817">skúlin</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsstaður" msd="SMSNar" join="right">arbeiðsstaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNAr" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNAr" join="right">skattstovan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakæra" msd="SFSDar" join="right">skattakæru</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattakærunevndina" msd="SFSAAr" join="right">landsskattakærunevndina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="siga" msd="VNAAS3" lemmaRef="bd:576426">segði</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nið" msd="SFSDar">nið</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="urstøða" msd="SFSDar">urstøðu</w>
+            <w lemma="sín" msd="PEF3SD" join="right" lemmaRef="bd:513755">síni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="landsskattakærunevnd" msd="SFSNAP">Landsskattakærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="skúli" msd="SMSAar" lemmaRef="bd:513817">skúla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" lemmaRef="bd:547448">skattgjaldaran</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="APWNPN" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="arbeið" msd="SMSAar" join="right" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="takara" msd="SMSAar">takara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="útbúgvingarstað" msd="SNSAar">útbúgvingarstað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="serligur" msd="APSFSD" lemmaRef="bd:556727">serligari</w>
+            <w lemma="avløning" msd="SFSDar">avløning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppbýti" msd="SNSDar" lemmaRef="bd:573161">uppbýti</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="teoretiskur" msd="APSFSA" lemmaRef="bd:558617">teoretiska</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="praktiskur" msd="APSFSA" lemmaRef="bd:558670">praktiska</w>
+            <w lemma="venjing" msd="SFSAar" join="right" lemmaRef="bd:526398">venjing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="umstøður" msd="SFPDar" lemmaRef="bd:569238">umstøðum</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="nevnd" msd="SFSNAr" join="right" lemmaRef="bd:534912">nevndin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sjúkrasystraskúli" msd="SMSNAP" lemmaRef="bd:547427">Sjúkrasystraskúlin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsstaður" msd="SMSNar">arbeiðsstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ferðastuðul" msd="SMSAar" join="right" lemmaRef="bd:567261">ferðastuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP">Skattstovuni</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kæra" msd="SFSDAr" join="right" lemmaRef="bd:521114">kæruni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsskattakærunevnd" msd="SFSDAP" join="right">Landsskattakærunevndini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="LSFSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2002" msd="NOgnc" join="right">2002</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="02S02-0021" msd="NOgnc" join="right">02S02-0021</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattgjaldari" msd="SMSNar" join="right" lemmaRef="bd:547448">Skattgjaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bygd" msd="SFSDar" join="right" lemmaRef="bd:528739">bygd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="læra" msd="SFSDar" lemmaRef="bd:521368">læru</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="maskinsmiðjur" msd="SFPNar">maskinsmiðjur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="bygd" msd="SFSDar" join="right" lemmaRef="bd:528739">bygd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skifta" msd="LSNSN" lemmaRef="bd:553799">Skift</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ímillum" msd="DGd" lemmaRef="bd:586899">ímillum</w>
+            <w lemma="verkligur" msd="APSFSA" lemmaRef="bd:556512">verkliga</w>
+            <w lemma="læra" msd="SFSAar" lemmaRef="bd:521368">læru</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lærupláss" msd="SNSDar" lemmaRef="bd:570271">læruplássi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirvísing" msd="SFSAar" lemmaRef="bd:526302">undirvísing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skúli" msd="SMSDar" join="right" lemmaRef="bd:513817">skúla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lærusáttmáli" msd="SMSDar" lemmaRef="bd:546439">lærusáttmála</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lærutíð" msd="SFSDAr" join="right" lemmaRef="bd:532840">lærutíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAAr" join="right" lemmaRef="bd:536436">tíðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tekniskur" msd="APWMSD" lemmaRef="bd:558144">Tekniska</w>
+            <w lemma="skúli" msd="SMSDaP" join="right" lemmaRef="bd:513817">Skúla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tekniskur" msd="APWMSD" lemmaRef="bd:558144">Tekniska</w>
+            <w lemma="skúli" msd="SMSDaP" lemmaRef="bd:513817">Skúla</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tórshavn" msd="SFSDaP" lemmaRef="bd:578389">Tórshavn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ferðast" msd="VNMAS3" lemmaRef="bd:553229">ferðaðist</w>
+            <w lemma="dagur" msd="SMSAar" join="right" lemmaRef="bd:568412">dag</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="liga" msd="DNd" lemmaRef="bd:577144">liga</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaðarbygd" msd="SFSAAr">bústaðarbygdina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Tórshavn" msd="SFSAaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="søkkja" msd="VNAAS3" lemmaRef="bd:554138">søkti</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ferðastuðul" msd="SMSAar" join="right" lemmaRef="bd:567261">ferðastuðul</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="TS">F.</w>
+            <w lemma="stuðulsskipan" msd="SFPNAr" lemmaRef="bd:536166">Stuðulsskipanirnar</w>
+            <w lemma="92" msd="NOgnc">92</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útgjald" msd="VIAtnp" lemmaRef="bd:537098">útgjalda</w>
+            <w lemma="ferðastuðul" msd="SMSAar" lemmaRef="bd:567261">ferðastuðul</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sam" msd="SNSAar">sam</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="band" msd="SNSAar" lemmaRef="bd:527813">band</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lærupláss" msd="SNSAar" join="right" lemmaRef="bd:570271">lærupláss</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skúli" msd="SMSAar" join="right" lemmaRef="bd:513817">skúla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="stuðlur" msd="SMSDar" lemmaRef="bd:541609">stuðli</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skúli" msd="SMSAar" lemmaRef="bd:513817">skúla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APWFSA" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="Skattakærunevndina" msd="SFSAAP" join="right">Skattakærunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattakærunevndina" msd="SFSAAr" join="right">landsskattakærunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="halda" msd="VNAAS3" lemmaRef="bd:576164">helt</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="ivi" msd="SMSNar" lemmaRef="bd:577140">ivi</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurskifti" msd="SNSAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeið" msd="SMSAar" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gevari" msd="SMSAar" lemmaRef="bd:513800">gevara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðstakari" msd="SMSAar" join="right" lemmaRef="bd:544551">arbeiðstakara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Arbeiðsstað" msd="SNSNAr">Arbeiðsstaðið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="flyta" msd="LSNSN" lemmaRef="bd:576302">flutt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vanligur" msd="APWMSD" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="arbeiðsstaður" msd="SMSDAr">arbeiðsstaðnum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skúli" msd="SMSAar" lemmaRef="bd:513817">skúla</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Havn" msd="SFSDaP" lemmaRef="bd:578390">Havn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="tíð" msd="SFSAar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="arbeiðssáttmáli" msd="SMSNar">arbeiðssáttmáli</w>
+            <w lemma="framhal" msd="DNd">framhal</w>
+            <w lemma="danda" msd="Adegnc" lemmaRef="bd:549437">dandi</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skúlatíð" msd="SFSDAr" join="right" lemmaRef="bd:533094">skúlatíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="allur" msd="PINpSD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="lærutíðarskeið" msd="SNSDAr" join="right">lærutíðarskeiðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="ávísur" msd="APWFSN" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="sertrygd" msd="SFSAar" join="right">sertrygd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="lærlingur" msd="SMSNar" lemmaRef="bd:540352">lærling</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ur" msd="SMSNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="treyt" msd="SFPDar" join="right" lemmaRef="bd:536371">treytum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsmarknaður" msd="SMSAAr" join="right" lemmaRef="bd:566169">arbeiðsmarknaðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="landsskattakærunevnd" msd="SFSNAP" join="right">Landsskattakærunevndin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferð" msd="APSMSA" lemmaRef="bd:533886">ferð</w>
+            <w lemma="astuðul" msd="SMSAar" join="right">astuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tekniskur" msd="APWMSD" lemmaRef="bd:558144">Tekniska</w>
+            <w lemma="skúli" msd="SMSDaP" join="right" lemmaRef="bd:513817">Skúla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="avgera" msd="LSNSN" lemmaRef="bd:575727">avgjørt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G." msd="SgncaP">G.</w>
+            <w lemma="deyðsbúgv" msd="SFSNaP" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="93" msd="NOgnc">93</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G." msd="SgncaP">G.</w>
+            <w lemma="deyðsbúgv" msd="SFSNar" lemmaRef="bd:570637">DEYÐSBÚGV</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="doyggja" msd="VNAPS3" join="right" lemmaRef="bd:575772">doyr</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="deyður" msd="APSMSN" join="right" lemmaRef="bd:563333">deyður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="deyður" msd="APSMSN" join="right" lemmaRef="bd:563333">deyður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tann" msd="PDMpSN" lemmaRef="bd:587908">tann</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hjástaddur" msd="APSNPN" join="right" lemmaRef="bd:564301">hjástødd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="sýslumaður" msd="SMSDar" lemmaRef="bd:568342">sýslumanni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skiftirættur" msd="SMSDar" lemmaRef="bd:566065">skiftirætti</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="andlát" msd="SNSDAr" join="right" lemmaRef="bd:514319">andlátinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skiftirættur" msd="SMSNAr" lemmaRef="bd:566065">Skiftirætturin</w>
+            <w lemma="skriva" msd="VNAPS3" lemmaRef="bd:552779">skrivar</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="m." msd="TS">m.</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skiftirættur" msd="SMSNAr" lemmaRef="bd:566065">Skiftirætturin</w>
+            <w lemma="venda" msd="VNAPS3" lemmaRef="bd:553767">vendir</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arvingi" msd="SMPAar" lemmaRef="bd:544565">arvingar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="búgv" msd="SNSGAr" lemmaRef="bd:527791">búsins</w>
+            <w lemma="viðgerðarháttur" msd="SMSDar" join="right">viðgerðarhátti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNar" join="right" lemmaRef="bd:569427">hjúnafelagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="sita" msd="Adegnc" lemmaRef="bd:576102">sitandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="búgvin" msd="APSNPD" lemmaRef="bd:562288">búnum</w>
+            <w lemma="óskiftur" msd="SNPDar" join="right" lemmaRef="bd:559343">óskiftum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="búgv" msd="SNSNar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirsi" msd="Adegnc">eftirsi</w>
+            <w lemma="tandur" msd="Adegnc" lemmaRef="bd:579146">tandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hjún" msd="SNPGAr" join="right" lemmaRef="bd:515330">hjúnanna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="skifta" msd="LSNSN" join="right" lemmaRef="bd:553799">skift</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skifti" msd="SNSNAr" lemmaRef="bd:572866">skiftið</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="privatur" msd="DNd" join="right" lemmaRef="bd:560948">privat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arvingi" msd="SMPNar" lemmaRef="bd:544565">Arvingar</w>
+            <w lemma="velja" msd="VNAPP3" lemmaRef="bd:554155">velja</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="privatur" msd="APSNPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="skifti" msd="SNPDar" lemmaRef="bd:572866">skiftum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="millumliður" msd="SNSAAr" lemmaRef="bd:531939">millumlið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="arvingi" msd="SMPAar" lemmaRef="bd:544565">arvingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="almur" msd="APSNPD" lemmaRef="bd:542619">alm</w>
+            <w lemma="enni" msd="APSNPD" lemmaRef="bd:572150">ennum</w>
+            <w lemma="skifti" msd="SNPDar" lemmaRef="bd:572866">skiftum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skiftirættur" msd="SMSNAr" lemmaRef="bd:566065">skiftirætturin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="hjálpari" msd="SMSNar" lemmaRef="bd:545802">hjálpari</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skiftirættur" msd="SMSDAr" lemmaRef="bd:566065">skiftirættinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="advokatur" msd="SMSNar" join="right" lemmaRef="bd:538643">advokatur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samskifti" msd="SNSDAr" lemmaRef="bd:572800">samskiftinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G.1" msd="TS" join="right">G.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="óskiftur" msd="APSNSN" lemmaRef="bd:559343">ÓSKIFT</w>
+            <w lemma="búgv" msd="SNSNar" lemmaRef="bd:527791">BÚGV</w>
+            <w lemma="velja" msd="VNAPS3" lemmaRef="bd:554155">Velur</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sita" msd="VIAtnp" lemmaRef="bd:576102">sita</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="búgva" msd="LSNPD" lemmaRef="bd:575771">búnum</w>
+            <w lemma="óskiftur" msd="APSNPD" join="right" lemmaRef="bd:559343">óskiftum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yvirlit" msd="SNSNar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="boð" msd="SNSNar" lemmaRef="bd:571129">Boð</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNar" lemmaRef="bd:569427">hjúnafelagi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sita" msd="Adegnc" lemmaRef="bd:576102">sitandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="búgva" msd="LSNPD" lemmaRef="bd:575771">búnum</w>
+            <w lemma="óskiftur" msd="SNPDar" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrit" msd="SNSAar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="skiftirættur" msd="SMSNAr" lemmaRef="bd:566065">skiftirætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">Eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hjún" msd="SNPGAr" lemmaRef="bd:515330">hjúnanna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" lemmaRef="bd:515493">inntøkuári</w>
+            <w lemma="andlát" msd="SNSNAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skattseting" msd="SFSNAr">Skattsetingin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="leypa" msd="Adegnc" lemmaRef="bd:576005">leypandi</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="ogn" msd="SFPDar" join="right" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="deyður" msd="APWMSN" lemmaRef="bd:563333">deyði</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eiga" msd="VUAtnp" lemmaRef="bd:576382">átt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSFPN" join="right" lemmaRef="bd:576279">seldar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="leypa" msd="Adegnc" lemmaRef="bd:576005">leypandi</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" join="right" lemmaRef="bd:552600">skattaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="vinna" msd="LSFPN" join="right" lemmaRef="bd:575908">vunnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ogn" msd="SFPNAr" lemmaRef="bd:576965">ognirnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSFPN" join="right" lemmaRef="bd:576279">seldar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="39" msd="NOgnc">39</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="hjún" msd="SNPGAr" lemmaRef="bd:515330">hjúnanna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="andlát" msd="SNSNAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">Inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" lemmaRef="bd:563333">deyða</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafe" msd="SNSDAr">hjúnafe</w>
+            <w lemma="lag" msd="SNSDAr" lemmaRef="bd:527773">lagnum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="álíkna" msd="LSFPN" lemmaRef="bd:550982">álíknaðar</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuár" msd="SNSAAr" join="right" lemmaRef="bd:515493">inntøkuárið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="andlát" msd="SNSNAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">Skatturin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="útroknaður" msd="LSMSN" lemmaRef="bd:580202">útroknaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gjalda" msd="VIMtnp" lemmaRef="bd:576419">gjaldast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSDAr" join="right" lemmaRef="bd:569427">hjúnafelaganum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="deyður" msd="APWMSA" lemmaRef="bd:563333">deyða</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="stuttur" msd="ACSNSA" lemmaRef="bd:562083">styttri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPAar" join="right" lemmaRef="bd:566206">mánaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umroknaður" msd="LSFSN" lemmaRef="bd:580239">umroknað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPAar" join="right" lemmaRef="bd:566206">mánaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="gjalda" msd="VIMtnp" lemmaRef="bd:576419">gjaldast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="deyður" msd="APWMSN" lemmaRef="bd:563333">deyði</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lív" msd="SNSDar" join="right" lemmaRef="bd:576936">lívi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="álíkning" msd="SFSNar" lemmaRef="bd:526487">álíkning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" lemmaRef="bd:563333">deyða</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="álíkning" msd="SFSNar" lemmaRef="bd:526487">álíkning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSDAr" join="right" lemmaRef="bd:569427">hjúnafelaganum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" join="right" lemmaRef="bd:569427">hjúnafelagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hjún" msd="SNPGAr" lemmaRef="bd:515330">hjúnanna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" join="right" lemmaRef="bd:515493">inntøkuárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="andlát" msd="SNSNAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="hall" msd="SNSNar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="andlát" msd="SNSNAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="mótrokna" msd="VIMtnp" lemmaRef="bd:550962">mótroknast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="hjúnafelagi" msd="SMSDAr" lemmaRef="bd:569427">hjúnafelaganum</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G." msd="SgncaP">G.</w>
+            <w lemma="deyðsbúgv" msd="SFSNaP" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="94" msd="NOgnc">94</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="inntøkuár" msd="SNSDAr" join="right" lemmaRef="bd:515493">inntøkuárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="andlát" msd="SNSNAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="deyður" msd="APWMSN" lemmaRef="bd:563333">deyði</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="vinnuvirki" msd="SNSAar">vinnuvirki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ogn" msd="SFPAar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivinga</w>
+            <w lemma="r" msd="SNPNar">r</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="deyðsár" msd="SNSDAr" join="right">deyðsárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="vinnuvirki" msd="SNSNAr">vinnuvirkið</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriving" msd="SFPNAr" lemmaRef="bd:524493">Avskrivingarnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="býta" msd="LSFPN" lemmaRef="bd:553607">býttar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="deyður" msd="APWMSA" lemmaRef="bd:563333">deyða</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSAAr" lemmaRef="bd:569427">hjúnafelagan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ársbyrjan" msd="SFSDar" lemmaRef="bd:536727">ársbyrjan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="andlát" msd="SNSAAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rest" msd="SFSAAr" lemmaRef="bd:535113">restina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFPNAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vinnuvirki" msd="SNSDAr">vinnuvirkinum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAar" lemmaRef="bd:566929">stað</w>
+            <w lemma="hinsur" msd="RMSND" lemmaRef="bd:565509">hins</w>
+            <w lemma="deyður" msd="APWMSG" join="right" lemmaRef="bd:563333">deyða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">Eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" join="right" lemmaRef="bd:569427">hjúnafelagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sita" msd="VNAPS3" lemmaRef="bd:576102">situr</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskiftur" msd="APSMSD" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="búgva" msd="SMSDar" join="right" lemmaRef="bd:575771">búgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="samur" msd="PINpPA" lemmaRef="bd:562852">somu</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samur" msd="PIFpPA" lemmaRef="bd:562852">somu</w>
+            <w lemma="skylda" msd="SFPAar" join="right" lemmaRef="bd:522870">skyldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="deyður" msd="APWMSN" lemmaRef="bd:563333">deyði</w>
+            <w lemma="hava" msd="VNAAS3" join="right" lemmaRef="bd:576399">hevði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSMSA" lemmaRef="bd:557165">vinnuligan</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="einhvør" msd="PINpSD" lemmaRef="bd:587910">einhvørjum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="deyður" msd="APWMSN" lemmaRef="bd:563333">deyði</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="gera" msd="VUAtnp" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="avskriva" msd="LSFPN" lemmaRef="bd:552788">avskrivaðar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="salduvirðum" msd="SNPDar" join="right">salduvirðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="avseting" msd="SFPNar" lemmaRef="bd:524488">avsetingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskriva" msd="SFPNar" lemmaRef="bd:552788">avskrivi</w>
+            <w lemma="ngar" msd="SFPNar">ngar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="eftirsitandi" msd="Adegnc" join="right" lemmaRef="bd:564007">eftirsitandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hallur" msd="SNSNar" lemmaRef="bd:538594">Hall</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWNSD" lemmaRef="bd:563333">deyða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ár" msd="SNPDAr" lemmaRef="bd:517748">árunum</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSDar" join="right" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G.2" msd="SgncaP" join="right">G.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skifta" msd="LSFSN" lemmaRef="bd:553799">SKIFT</w>
+            <w lemma="búgv" msd="SFSNaP" lemmaRef="bd:527791">BÚGV</w>
+            <w lemma="G.2.1" msd="TS" join="right">G.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="álíkning" msd="SFSNar" lemmaRef="bd:526487">Álíkning</w>
+            <w lemma="hinsur" msd="RMSDD" lemmaRef="bd:565509">hins</w>
+            <w lemma="deyður" msd="APWMSG" lemmaRef="bd:563333">deyða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="deyðsár" msd="SNSDAr">deyðsárinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="velja" msd="VNAPS3" lemmaRef="bd:554155">velur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sita" msd="VIAtnp" lemmaRef="bd:576102">sita</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskiftur" msd="APSMSD" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="búgva" msd="SMSDar" join="right" lemmaRef="bd:575771">búgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" lemmaRef="bd:563333">deyða</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="andlát" msd="SNSNAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="endaligur" msd="APSMSN" lemmaRef="bd:555875">endaligur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gjalding" msd="SFSDAr" lemmaRef="bd:524957">gjaldingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fyribilsskattur" msd="SMSDar" join="right">fyribilsskatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAAS3" lemmaRef="bd:576422">fall</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPGar" lemmaRef="bd:524957">gjaldingar</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="andlát" msd="SNSDAr" join="right" lemmaRef="bd:514319">andlátinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="eftirhildin" msd="LSMSN" lemmaRef="bd:581038">eftirhildin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFPDar" join="right" lemmaRef="bd:520688">inntøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinna" msd="LSFPN" lemmaRef="bd:575908">vunnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="deyðadagur" msd="SMSAAr" join="right" lemmaRef="bd:568446">deyðadagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="búni" msd="SMPDar" lemmaRef="bd:513848">búnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="álíkning" msd="SFSAar" lemmaRef="bd:526487">álíkning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="byrjan" msd="SFSDAr" lemmaRef="bd:533667">byrjanini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="krevja" msd="VIAtnp" join="right" lemmaRef="bd:554166">krevja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="endaligur" msd="APSFSN" lemmaRef="bd:555875">endalig</w>
+            <w lemma="álíkning" msd="SFSNar" lemmaRef="bd:526487">álíkning</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="and" msd="SNSAAr" join="right">and</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lát" msd="SNSAAr" lemmaRef="bd:576932">látið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="hinsur" msd="RMSDD" lemmaRef="bd:565509">hins</w>
+            <w lemma="deyður" msd="APWMSG" lemmaRef="bd:563333">deyða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøkuár" msd="SNSGAr" lemmaRef="bd:515493">inntøkuársins</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc" join="right">14-uppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="oyðublað" msd="SNSNar" join="both" lemmaRef="bd:535647">Oyðublað</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="heimasíða" msd="SFSDAr" lemmaRef="bd:524378">heimasíðuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skiftirættur" msd="SMSDAr" lemmaRef="bd:566065">skiftirættinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sýsla" msd="SFPDAr" join="right" lemmaRef="bd:523439">sýslunum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc">14-uppgerð</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc">14-uppgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="andlát" msd="SNSAAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="hinsur" msd="RMSDD" lemmaRef="bd:565509">hins</w>
+            <w lemma="deyður" msd="APWMSG" lemmaRef="bd:563333">deyða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøkuár" msd="SNSGAr" lemmaRef="bd:515493">inntøkuársins</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="búgv" msd="SMPDar" join="right" lemmaRef="bd:527791">búgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skul" msd="VNAAP3">skul</w>
+            <w lemma="u" msd="VNAAP3">u</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="uppgerð" msd="SFSDAr" join="left" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="skattligur" msd="APWNSA" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="lutfalsligur" msd="APSFSN" lemmaRef="bd:556956">lutfalslig</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tíð" msd="SFSAAr" lemmaRef="bd:536436">tíðina</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="andlát" msd="SNSAAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="deyður" msd="APWMSN" lemmaRef="bd:563333">deyði</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="kunna" msd="VUAtnp" lemmaRef="bd:576395">kunnað</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" join="right" lemmaRef="bd:515493">inntøkuárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="mask" msd="SFPAar" join="right" lemmaRef="bd:516039">maskin</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SFSAar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSAar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="rakstrargøgn" msd="SNPAar" lemmaRef="bd:536881">rakstrargøgn</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="salduvirðið" msd="SNSNAr" join="right">salduvirðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="javna" msd="LSNSN" lemmaRef="bd:551141">javnað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útvegnar" msd="SMPDar">útvegnar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søluupphædd" msd="SFPDar">søluupphæddum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ogn" msd="SFPDar" join="right" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSFPN" lemmaRef="bd:549537">útvegaðar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="selja" msd="LSFPN" lemmaRef="bd:576279">seldar</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seinur" msd="ASWNSN" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="inntøkuár" msd="SNSNar" lemmaRef="bd:515493">inntøkuár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="enda" msd="LSNSN" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="privatur" msd="APSNPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="skifti" msd="SNPDar" lemmaRef="bd:572866">skiftum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="millummaður" msd="SMSNar" lemmaRef="bd:567907">millummaður</w>
+            <w lemma="arvingi" msd="SMPGAr" join="right" lemmaRef="bd:544565">arvinganna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc" join="right">14-uppgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="almennur" msd="APSNPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="skifti" msd="SNPDar" lemmaRef="bd:572866">skiftum</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="hjálpari" msd="SMSNAr" lemmaRef="bd:545802">hjálparin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skiftirættur" msd="SMSDAr" lemmaRef="bd:566065">skiftirættinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="advokatur" msd="SMSNar" join="right" lemmaRef="bd:538643">advokatur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc">14-uppgerðina</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G." msd="SgncaP">G.</w>
+            <w lemma="deyðsbúgv" msd="SFSNaP" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="95" msd="NOgnc">95</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc">14-uppgerðin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="andlát" msd="SNSAAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="senda" msd="VIMtnp" lemmaRef="bd:553766">sendast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="viðgera" msd="VIMtnp" join="right" lemmaRef="bd:575715">viðgerast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="taka" msd="LSFSN" join="right" lemmaRef="bd:576131">tikin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="velja" msd="VNAPS3" lemmaRef="bd:554155">Velur</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sita" msd="VIAtnp" lemmaRef="bd:576102">sita</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskiftur" msd="APSMSD" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="búgva" msd="SMSDar" join="right" lemmaRef="bd:575771">búgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="serogn" msd="SFSNAr" lemmaRef="bd:535278">serognin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" lemmaRef="bd:563333">deyða</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skifta" msd="LSFSN" join="right" lemmaRef="bd:553799">skift</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="deyðadagur" msd="SMSDAr" lemmaRef="bd:568446">deyðadegnum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="serogn" msd="SFSNar" lemmaRef="bd:535278">serogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" join="right" lemmaRef="bd:563333">deyða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="inna" msd="SFSNAr" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFSNAr" lemmaRef="bd:523802">tøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" lemmaRef="bd:563333">deyða</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tíð" msd="SFSAAr" lemmaRef="bd:536436">tíðina</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="andlát" msd="SNSAAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" lemmaRef="bd:534200">heild</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hjún" msd="SNPGar" lemmaRef="bd:515330">hjún</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="anna" msd="SNPGar">anna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" lemmaRef="bd:515493">inntøkuári</w>
+            <w lemma="andlát" msd="SNSNAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyribilsskatur" msd="SMSNar">fyribilsskatur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" lemmaRef="bd:563333">deyða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSMSN" lemmaRef="bd:561729">mettir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endaligur" msd="APSMSN" join="right" lemmaRef="bd:555875">endaligur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">Búgvið</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc">14-uppgerð</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="búgv" msd="SNSNar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc" join="right">14-uppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="dagligur" msd="APSFSN" lemmaRef="bd:556085">daglig</w>
+            <w lemma="sekt" msd="SFSNar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="áleggja" msd="LSFSN" lemmaRef="bd:576273">áløgd</w>
+            <w lemma="búgv" msd="SNSDAr" join="right" lemmaRef="bd:527791">búnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skiftirættur" msd="SMSNAr" lemmaRef="bd:566065">skiftirætturin</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimila" msd="LSNSN" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="skiftirættur" msd="SMSDAr" lemmaRef="bd:566065">skiftirættinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="búgv" msd="SNSAAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="APSFSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="upp" msd="SFSNAr" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="SFSNAr" lemmaRef="bd:575738">gerðin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skiftirættur" msd="SMSNAr" lemmaRef="bd:566065">Skiftirætturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="búgv" msd="SNSAAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="APSFSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðar</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">Búgvið</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="álíkning" msd="SFSAar" lemmaRef="bd:526487">álíkning</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="álíkning" msd="SFSAar" lemmaRef="bd:526487">álíkning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="millumbil" msd="SNSAAr" lemmaRef="bd:516095">millumbilið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="tíðarskeið" msd="SNSNAr" join="left" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="uppgjørdur" msd="LSNSN" lemmaRef="bd:579307">uppgjørt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="inntøkuár" msd="SNSAar" join="right" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fráboðan" msd="SFSNAr" lemmaRef="bd:534005">Fráboðanin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="búgva" msd="LSNSN" lemmaRef="bd:575771">búgvið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="VIMtnp" join="right" lemmaRef="bd:575738">gerast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fráboðan" msd="SFSNAr" lemmaRef="bd:534005">fráboðanin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvur" msd="APSFSN" join="right" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="uppgáva" msd="SFSNAr" lemmaRef="bd:523876">uppgávan</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avg" msd="SFSNAr">avg</w>
+            <w lemma="erðin" msd="SFSNAr">erðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="taka" msd="LSFSN" join="right" lemmaRef="bd:576131">tikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="halda" msd="LSFSN" join="right" lemmaRef="bd:576164">hildin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="missa" msd="VNAPS3" lemmaRef="bd:553983">missir</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="álíkning" msd="SFSAar" join="right" lemmaRef="bd:526487">álíkning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="álíkning" msd="SFSAar" lemmaRef="bd:526487">álíkning</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="endaligur" msd="APSFSA" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="álíkning" msd="SFSAar" join="right" lemmaRef="bd:526487">álíkning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="boða" msd="LSNSN" lemmaRef="bd:552945">boðað</w>
+            <w lemma="búgv" msd="SNSDar" lemmaRef="bd:527791">búnum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc">14-uppgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hond" msd="SFSAar" join="right" lemmaRef="bd:543173">hendi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="halda" msd="LSFSN" join="right" lemmaRef="bd:576164">hildin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="missa" msd="VNAPS3" lemmaRef="bd:553983">missir</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="álíkning" msd="SFSAar" join="right" lemmaRef="bd:526487">álíkning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endaligur" msd="APWFSN" lemmaRef="bd:555875">Endaliga</w>
+            <w lemma="álíkning" msd="SFSNAr" lemmaRef="bd:526487">álíkningin</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">Upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="endaligur" msd="APWFSA" lemmaRef="bd:555875">endaligu</w>
+            <w lemma="inntøkuuppgerð" msd="SFSAAr">inntøkuuppgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" lemmaRef="bd:563333">deyða</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="inntøka" msd="SFSNAr" join="right" lemmaRef="bd:520688">inntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vinna" msd="VNAAS3" lemmaRef="bd:575908">vann</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="deyðadagur" msd="SMSAAr" join="right" lemmaRef="bd:568446">deyðadagin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="íroknaður" msd="DNd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="A" msd="SNSAar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFPAar" join="both" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útgoldnar" msd="LSFPN">útgoldnar</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="deyðadagur" msd="SMSAAr" join="right" lemmaRef="bd:568446">deyðadagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="B" msd="SFPAar">B</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFPNar" join="left" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="deyði" msd="SMSAar" lemmaRef="bd:548765">deyða</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="inntøkuuppgerð" msd="SFSDar">inntøkuuppgerð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="samur" msd="PIFpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="deyður" msd="APWMSN" lemmaRef="bd:563333">deyði</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="kunna" msd="VUAtnp" lemmaRef="bd:576395">kunnað</w>
+            <w lemma="nýta" msd="VUAtnp" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="vanligur" msd="APSFPN" lemmaRef="bd:556584">vanligar</w>
+            <w lemma="avskriving" msd="SFPNar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="burturlegging" msd="SFPNar" lemmaRef="bd:524619">burturleggingar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="lutfalsligur" msd="APWMSA" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="gera" msd="VIMtnp" join="right" lemmaRef="bd:575738">gerast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nettoinntøka" msd="SFSNAr" lemmaRef="bd:521795">Nettoinntøkan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="heilársinntøka" msd="SFSAar" join="right">heilársinntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tal" msd="SNSDar" join="right" lemmaRef="bd:537360">tali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gjalda" msd="VIMtnp" join="right" lemmaRef="bd:576419">gjaldast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ársbyrjan" msd="SFSDar" lemmaRef="bd:536727">ársbyrjan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="deyðadagur" msd="SMSAAr" join="right" lemmaRef="bd:568446">deyðadagin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyribils" msd="DNd" lemmaRef="bd:587262">Fyribils</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="A" msd="SMSNar" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="B-skattur" msd="SMSNar">B-skattur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G." msd="SgncaP">G.</w>
+            <w lemma="deyðsbúgv" msd="SFSNaP" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="96" msd="NOgnc">96</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tal" msd="SNSDar" join="right" lemmaRef="bd:537360">tali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="úrslit" msd="SNSNAr" lemmaRef="bd:517852">úrslitið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="krevja" msd="LSFSD" lemmaRef="bd:554166">kravdari</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="høgur" msd="ACSNSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="búgv" msd="SNPDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="tilgóðar" msd="DNd">tilgóðar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="avlopsskattur" msd="SMSNar" join="both">avlopsskattur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="búni" msd="SMSDAr" join="right" lemmaRef="bd:513848">búnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="úrslit" msd="SNSNAr" lemmaRef="bd:517852">úrslitið</w>
+            <w lemma="nógvur" msd="ACSNSN" lemmaRef="bd:578409">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="5.000" msd="NOgnc">5.000</w>
+            <w lemma="búgv" msd="SNSDar" lemmaRef="bd:527791">búnum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skuld" msd="SFSGar" lemmaRef="bd:535969">skuldar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="írestandi" msd="Adegnc" join="left" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="skyldugur" msd="APSNSN" lemmaRef="bd:554317">skyldugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="B-inntøka" msd="SFPDar" lemmaRef="bd:518976">B-inntøkum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tíð" msd="SFSDAr" lemmaRef="bd:536436">tíðini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="deyðadagur" msd="SMSAAr" lemmaRef="bd:568446">deyðadagin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ónýta" msd="LSMPN" lemmaRef="bd:553620">ónýttir</w>
+            <w lemma="frádráttur" msd="SMPNar" join="right" lemmaRef="bd:567649">frádráttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rentufrádráttur" msd="SMSNar">rentufrádráttur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">fluttur</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búgv" msd="SNSAAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuuppgerð" msd="SFSDar">inntøkuuppgerð</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">tess</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G.2.2" msd="TS" join="right">G.2.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="álíkning" msd="SFSNar" lemmaRef="bd:526487">Álíkning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <w lemma="Skattskyldna" msd="SFSNar">Skattskyldna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="deyður" msd="APSMSN" join="right" lemmaRef="bd:563333">deyður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="burtur" msd="DGd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="deyðadagur" msd="SMSAAr" join="right" lemmaRef="bd:568446">deyðadagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">Samstundis</w>
+            <w lemma="uppstanda" msd="VNAPS3" lemmaRef="bd:576192">uppstendur</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="nýggjur" msd="APSMSN" lemmaRef="bd:563018">nýggjur</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="VNMPS3" lemmaRef="bd:553339">nevnist</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="deyðsbúgv" msd="SNSNar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">Bert</w>
+            <w lemma="deyðsbúgv" msd="SNPNar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattasubjekt" msd="SNPNar" join="right">skattasubjekt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="deyðsbúgv" msd="SFPNar" join="right" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar">skiftisviðgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="deyðsbúgv" msd="SFPNar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar">skiftisviðgerð</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="ogn" msd="SFPAar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avmarka" msd="LSNPN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="inntøka" msd="SFPDar" join="right" lemmaRef="bd:520688">inntøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skifti" msd="SNSNar" lemmaRef="bd:572866">Skifti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="deyðsbúgv" msd="SMSDar" lemmaRef="bd:570637">deyðsbúgvi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="privatur" msd="DNd" join="right" lemmaRef="bd:560948">privat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="almennur" msd="APSNPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="skifti" msd="SNPDar" lemmaRef="bd:572866">skiftum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skiftirættur" msd="SMSNAr" join="right" lemmaRef="bd:566065">skiftirætturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="hjálp" msd="SFSNar" lemmaRef="bd:534253">hjálpa</w>
+            <w lemma="ri" msd="SFSNar">ri</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skifirættinum" msd="SMSDAr">skifirættinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="advokatur" msd="SMSNar" join="both" lemmaRef="bd:538643">advokatur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skifti" msd="SNSDAr" join="right" lemmaRef="bd:572866">skiftinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="privatur" msd="APSNPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="skifti" msd="SNPDar" lemmaRef="bd:572866">skiftum</w>
+            <w lemma="velja" msd="VNAPP3" lemmaRef="bd:554155">velja</w>
+            <w lemma="arvingur" msd="SMPNAr" lemmaRef="bd:538713">arvingarnir</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="standa" msd="VIAtnp" lemmaRef="bd:576197">standa</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skifti" msd="SNSDAr" join="right" lemmaRef="bd:572866">skiftinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SMPDar" join="right" lemmaRef="bd:527791">búgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="APSFSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar">skiftisviðgerð</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">Skattskyldan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SMPDar" join="right" lemmaRef="bd:527791">búgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="t" msd="LSNPN">t</w>
+            <w lemma="aka" msd="LSNPN" lemmaRef="bd:576113">ikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="APSFSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinna" msd="LSFPN" lemmaRef="bd:575908">vunnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíð" msd="SFSDAr" lemmaRef="bd:536436">tíðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="andlát" msd="SNSDAr" lemmaRef="bd:514319">andlátinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endaligur" msd="APWFSD" lemmaRef="bd:555875">endaligu</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="uppgerð" msd="SMSNar" lemmaRef="bd:536495">uppgerðar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skildagur" msd="SMSNar" join="right" lemmaRef="bd:568579">skildagur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">Inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="deyður" msd="APWMSN" lemmaRef="bd:563333">deyði</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="doyggja" msd="VNAAS3" join="right" lemmaRef="bd:575772">doyði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búni" msd="SMSDAr" join="right" lemmaRef="bd:513848">búnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">Skattskyldan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgvin" msd="APSNSD" lemmaRef="bd:562288">búnum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útlutan" msd="SFSAar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arvingi" msd="SMPAar" lemmaRef="bd:544565">arvingar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sita" msd="Adegnc" lemmaRef="bd:576102">sitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" join="right" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="sjálvur" msd="APSFSD" lemmaRef="bd:555235">sjálvari</w>
+            <w lemma="skiftisviðgerð" msd="SFSDAr">skiftisviðgerðini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skildagur" msd="SMSDAr" join="right" lemmaRef="bd:568579">skildegnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SMPDar" join="right" lemmaRef="bd:527791">búgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar">Skiftisviðgerð</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">Skattskyldan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SMPDar" join="right" lemmaRef="bd:527791">búgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar">skiftisviðgerð</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="deyðadagur" msd="SMSDar" lemmaRef="bd:568446">deyðadegnum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skildagur" msd="SMSNar" lemmaRef="bd:568579">skildagur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endaligur" msd="APWFSD" lemmaRef="bd:555875">endaligu</w>
+            <w lemma="búsuppgerð" msd="SFSDAr" join="right">búsuppgerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="endaligur" msd="APSFSN" lemmaRef="bd:555875">endalig</w>
+            <w lemma="búsuppgerð" msd="SFSNar">búsuppgerð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útrunnin" msd="LSFSN" join="right" lemmaRef="bd:561321">útrunnin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">Frá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarbil" msd="SMSDar" lemmaRef="bd:517445">tíðarbili</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frameftir" msd="DNd" lemmaRef="bd:587240">frameftir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">ver</w>
+            <w lemma="ða" msd="VNAPP3">ða</w>
+            <w lemma="arvingi" msd="SMPNar" lemmaRef="bd:544565">arvingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búgv" msd="SNSDAr" join="right" lemmaRef="bd:527791">búnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="slíkur" msd="PIMpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="búgv" msd="SMPDar" lemmaRef="bd:527791">búgvum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G." msd="SgncaP">G.</w>
+            <w lemma="deyðsbúgv" msd="SFSNaP" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="97" msd="NOgnc">97</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="deyðadagur" msd="SMSDAr" lemmaRef="bd:568446">deyðadegnum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Búsuppgerð" msd="SFSNar">Búsuppgerð</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="búsviðgerð" msd="SFSNar">búsviðgerð</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="liðugur" msd="APSFSN" lemmaRef="bd:561497">liðug</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="miða" msd="LSNSN" lemmaRef="bd:552928">miðað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Dagur" msd="SMSNAr" join="right" lemmaRef="bd:574691">Dagurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="arvingur" msd="SMPNAr" lemmaRef="bd:538713">arvingarnir</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arvur" msd="SMSDAr" join="right" lemmaRef="bd:542368">arvinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nevna" msd="LSMSN" lemmaRef="bd:553339">nevndur</w>
+            <w lemma="skildagur" msd="SMSNAr" join="right" lemmaRef="bd:568579">skildagurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="endaligur" msd="APSFSN" lemmaRef="bd:555875">endalig</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="búgv" msd="SNSAAr" join="right" lemmaRef="bd:527791">búgvið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevn</w>
+            <w lemma="d" msd="TT" join="right">d</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Búsuppgerð" msd="SFSNar" join="left">Búsuppgerð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="støði" msd="SNSDar" lemmaRef="bd:572988">støði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppgerð" msd="SFSDar" join="right" lemmaRef="bd:536495">uppgerð</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="oyðublað" msd="SNSNar" join="right" lemmaRef="bd:535647">oyðublað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skiftirættur" msd="SMSDAr" lemmaRef="bd:566065">skiftirættinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sýsla" msd="SFPDAr" join="right" lemmaRef="bd:523439">sýslunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="byggja" msd="VNAPS3" lemmaRef="bd:518965">byggir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="uppgerð" msd="SFSAAr" join="both" lemmaRef="bd:536495">uppgerðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="møguligur" msd="APSFPA" lemmaRef="bd:557122">møguligar</w>
+            <w lemma="broyta" msd="SFPAar" lemmaRef="bd:553579">broyt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingar" msd="SFPAar">ingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hending" msd="SFPAar" join="right" lemmaRef="bd:525034">hendingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc">14-uppgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="endaligur" msd="APWFSN" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="skiftisregla" msd="SFPDar">skiftisreglum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="ogn" msd="SFPNar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ogn" msd="SFPNar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSFPN" lemmaRef="bd:552610">mettar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avhenda" msd="LSFPN" lemmaRef="bd:553757">avhendar</w>
+            <w lemma="uppgerðardagur" msd="SMSAAr" join="right">uppgerðardagin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avhending" msd="SFSNar" lemmaRef="bd:524466">Avhending</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">Somuleiðis</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="upp" msd="SFSAar" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="SFSAar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="burturlegging" msd="SFPNar" lemmaRef="bd:524619">burturleggingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="ogn" msd="SFPNar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avskriva" msd="LSFPN" lemmaRef="bd:552788">avskrivaðar</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="selja" msd="LSFPN" lemmaRef="bd:576279">seldar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="uppgerð" msd="LWMSA" lemmaRef="bd:536495">uppgerða</w>
+            <w lemma="rdagin" msd="SMSAAr" join="right">rdagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frádrigið" msd="LSNSN" join="right">frádrigið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">Somuleiðis</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="keypa" msd="LSFPN" lemmaRef="bd:553478">keyptar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hyggja" msd="SFSDar" lemmaRef="bd:520558">hyggju</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSFPN" lemmaRef="bd:576279">seldar</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDAr" join="right" lemmaRef="bd:536495">uppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virði" msd="SNPNAr" lemmaRef="bd:573238">Virðini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="áseta" msd="VIMtnp" lemmaRef="bd:576366">ásetast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="uppgerðardagur" msd="SMSAAr">uppgerðardagin</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="ogn" msd="SFPNAr" lemmaRef="bd:576965">ognirnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arvingi" msd="SMPAAr" join="right" lemmaRef="bd:544565">arvingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="møguligur" msd="APSFSN" lemmaRef="bd:557122">møgulig</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="deyður" msd="Adegnc" lemmaRef="bd:563333">deyðs</w>
+            <w lemma="búgv" msd="SMPDar" lemmaRef="bd:527791">búgvum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíð" msd="SFSDAr" lemmaRef="bd:536436">tíðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="deyðadagur" msd="SMSDAr" lemmaRef="bd:568446">deyðadegnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="upp" msd="SFSNAr" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gera" msd="SFSNAr" lemmaRef="bd:575738">gerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="búgv" msd="SNSDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="tíðarskeið" msd="SNSNar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stuttur" msd="ACSNSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPAar" join="right" lemmaRef="bd:566206">mánaðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="inntøkuskeið" msd="SNSAar" join="right">inntøkuskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Inntøkuuppgerð" msd="SFPNar">Inntøkuuppgerðir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SMPDar" lemmaRef="bd:527791">búgvum</w>
+            <w lemma="fylgja" msd="VNAPP3" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APSMPA" lemmaRef="bd:554317">skyldugar</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búgv" msd="SNSDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="avskriving" msd="SFSDar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="hall" msd="SNSDar" join="left" lemmaRef="bd:528601">halli</w>
+            <w lemma="viðgera" msd="LSFPN" join="right" lemmaRef="bd:575715">viðgjørdar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="útvega" msd="LSFPN" lemmaRef="bd:549537">útvegaðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="búgv" msd="SNSDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="up" msd="DNd">up</w>
+            <w lemma="prunaliga" msd="DNd">prunaliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">peninga</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="útvega" msd="LSFPN" lemmaRef="bd:549537">útvegaðar</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">Fyrr</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSFPN" lemmaRef="bd:552610">mettar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="búgv" msd="SNPDar" join="right" lemmaRef="bd:527791">búnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="støð" msd="SFSAar" lemmaRef="bd:571373">støð</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="una" msd="DNd">una</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" join="right" lemmaRef="bd:563333">deyða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hall" msd="SNSNar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búgv" msd="SNSDAr" join="right" lemmaRef="bd:527791">búnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="telja" msd="LSNPN" lemmaRef="bd:575710">tald</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hall" msd="SNSNAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="telja" msd="VUAtnp" lemmaRef="bd:575710">talt</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuuppgerð" msd="SFSDAr">inntøkuuppgerðini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" join="right" lemmaRef="bd:563333">deyða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAr" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hall" msd="SNSNar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ogn" msd="SFPNar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapi" msd="SFSDAr" join="right">kapi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="talvinningsskattalóg" msd="SFSDAr">talvinningsskattalógini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útlutaður" msd="LSFPN" lemmaRef="bd:580841">útlutaðar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" join="right" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arvingi" msd="SMPAar" lemmaRef="bd:544565">arvingar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="legat" msd="SMPAar">legat</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arar" msd="SMPAar" join="right">arar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsinntøka" msd="SFSAAr">kapitalvinningsinntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDAr" join="right" lemmaRef="bd:527791">búnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattligur" msd="APWFSA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="støða" msd="SFSAAr" lemmaRef="bd:523272">støðuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" join="right" lemmaRef="bd:563333">deyða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G." msd="SgncaP">G.</w>
+            <w lemma="deyðsbúgv" msd="SFSNaP" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="98" msd="NOgnc">98</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="búsuppgerð" msd="SFSNAr">búsuppgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatskifti" msd="SNPDar">privatskiftum</w>
+            <w lemma="búgva" msd="SMSDar" lemmaRef="bd:575771">búgvi</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="andlát" msd="SNSAAr" lemmaRef="bd:514319">andlátið</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">Heldur</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="privatur" msd="APWNSN" lemmaRef="bd:560948">privata</w>
+            <w lemma="skifti" msd="SNSNar" lemmaRef="bd:572866">skifti</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPNar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSMPN" lemmaRef="bd:576051">farnir</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="andlát" msd="SNSDAr" join="right" lemmaRef="bd:514319">andlátinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="búgv" msd="SNSNAr" join="right" lemmaRef="bd:527791">búgvið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="ein" msd="NCMSN" lemmaRef="bd:530546">ein</w>
+            <w lemma="mánaður" msd="SMSNar" lemmaRef="bd:566206">mánaði</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="líða" msd="LSMSN" join="right" lemmaRef="bd:575812">liðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="støða" msd="SFSAAr" lemmaRef="bd:523272">støðuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búni" msd="SMSDAr" join="right" lemmaRef="bd:513848">búnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="útrunnin" msd="LSFSN" join="right" lemmaRef="bd:561321">útrunnin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tilskila" msd="LSNSN" join="right" lemmaRef="bd:550371">tilskilað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="la" msd="LSFPN">la</w>
+            <w lemma="tnar" msd="LSFPN">tnar</w>
+            <w lemma="arvingi" msd="SMPDAr" join="right" lemmaRef="bd:544565">arvingunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hjúnafelagi" msd="SMSDar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="legatari" msd="SMPDar" join="right">legatarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpPA" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="ogn" msd="SFPAar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGar" lemmaRef="bd:537358">taks</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búni" msd="SMSDAr" join="right" lemmaRef="bd:513848">búnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFPDar" lemmaRef="bd:520688">inntøkum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDar" lemmaRef="bd:527791">búnum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="andlát" msd="SNSDAr" lemmaRef="bd:514319">andlátinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" join="right" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="vanligur" msd="APSFSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" join="right" lemmaRef="bd:515493">inntøkuárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyrri" msd="ASWNSN" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="inntøkuskeið" msd="SNSNar">inntøkuskeið</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">tess</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tíð" msd="SFSNAr" lemmaRef="bd:536436">tíðin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="deyður" msd="APWMSD" lemmaRef="bd:563333">deyða</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="dagur" msd="SMSDAr" lemmaRef="bd:568412">degnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nærri" msd="ASWMSA" lemmaRef="bd:586805">næsta</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSAar" join="right" lemmaRef="bd:565636">desember</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Inntøkuuppgerð" msd="SFSNAr">Inntøkuuppgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattskyldugur" msd="APSMPA" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" join="right" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="arvingi" msd="SFPDAr" lemmaRef="bd:544565">arvingunum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="freist" msd="SFSDAr" join="right" lemmaRef="bd:533992">freistini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuuppgerð" msd="SFSAAr">inntøkuuppgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="ganga" msd="VNAAS3" lemmaRef="bd:576001">gekk</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="upphædd" msd="SFPAar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="freist" msd="SFSAAr" join="right" lemmaRef="bd:533992">freistina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arvingi" msd="SMPNar" lemmaRef="bd:544565">Arvingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hereftir" msd="DNd" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="upphædd" msd="SFPAar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattligur" msd="APSNSA" lemmaRef="bd:557087">skattligt</w>
+            <w lemma="útveganarvirði" msd="SNSAar" join="right" lemmaRef="bd:585762">útveganarvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="enda" msd="VNAPS3" lemmaRef="bd:549452">endar</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDAr" join="right" lemmaRef="bd:527791">búnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="búsvið" msd="SNSAAr">búsvið</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="SFSNAr" lemmaRef="bd:575738">gerðin</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="arvingur" msd="SMPNAr" lemmaRef="bd:538713">arvingarnir</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFPDAr" lemmaRef="bd:520688">inntøkunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDAr" join="right" lemmaRef="bd:527791">búnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búgv" msd="SNSDAr" join="right" lemmaRef="bd:527791">búnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="deyðsbúgv" msd="SFPNar" join="right" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frítikin" msd="LSNPN">frítikin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuskattur" msd="SMSAar" lemmaRef="bd:531109">inntøkuskatt</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="deyðsbúgv" msd="SNSNar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="frítikið" msd="LSNSN">frítikið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="innøkuskatt" msd="SMSAar" join="right">innøkuskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">Inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="deyðsbúgv" msd="SNPDar" lemmaRef="bd:570637">deyðsbúnum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="25.000" msd="NOgnc" join="right">25.000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="endaligur" msd="APSFSN" lemmaRef="bd:555875">endalig</w>
+            <w lemma="búsuppgerð" msd="SFSNar">búsuppgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" join="right" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frítikin" msd="LSNPN">frítikin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuskattur" msd="SMSAar" lemmaRef="bd:531109">inntøkuskatt</w>
+            <w lemma="deyðsbúgv" msd="SFPNar" join="right" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="frítikin" msd="LSNPN">frítikin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuskattur" msd="SMSAar" join="right" lemmaRef="bd:531109">inntøkuskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjalda" msd="VNAPP3" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuskattur" msd="SMSDar" join="right" lemmaRef="bd:531109">inntøkuskatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ásetingarlóg" msd="SFSDAr" join="right">ásetingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="óskiftur" msd="APSNPN" lemmaRef="bd:559343">Óskift</w>
+            <w lemma="búgv" msd="SNPNar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skifta" msd="LSNPN" lemmaRef="bd:553799">skift</w>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lív" msd="SNSDar" lemmaRef="bd:576936">lívi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="óskiftur" msd="APSNSN" lemmaRef="bd:559343">óskift</w>
+            <w lemma="búgv" msd="SNSNar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skiftisviðgerð" msd="SFSGar" join="right">skiftisviðgerðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lív" msd="SNSDar" join="right" lemmaRef="bd:576936">lívi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="flyta" msd="LSFSN" lemmaRef="bd:576302">flutt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="búgv" msd="SNSAAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skiftirættur" msd="SMSNAr" lemmaRef="bd:566065">skiftirætturin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="góðtaka" msd="VUAtnp" lemmaRef="bd:576129">góðtikið</w>
+            <w lemma="umbøn" msd="SFSAAr" lemmaRef="bd:536456">umbønina</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skifti" msd="SNSAAr" join="right" lemmaRef="bd:572866">skiftið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Inna" msd="DGd" lemmaRef="bd:526785">Innan</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áhei" msd="SFSNAr">áhei</w>
+            <w lemma="tanin" msd="SFSNAr">tanin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skifti" msd="SNSAar" lemmaRef="bd:572866">skifti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="játta" msd="LSFSN" join="right" lemmaRef="bd:552650">játtað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skifti" msd="SNSAAr" join="right" lemmaRef="bd:572866">skiftið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="áheitan" msd="SFSNAr" lemmaRef="bd:536716">áheitanin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="játta" msd="LSFSN" join="right" lemmaRef="bd:552650">játtað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="punkt" msd="SMSAAr" lemmaRef="bd:516423">punktið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14-uppgerð" msd="NOgnc" join="right">14-uppgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðgerð" msd="SFSGar" lemmaRef="bd:536643">viðgerðar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="áheitan" msd="SFSNAr" lemmaRef="bd:536716">áheitanin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skifti" msd="SNSAar" lemmaRef="bd:572866">skifti</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="jattað" msd="LSFSN" join="right">jattað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="inntøkuár" msd="SNSAar" lemmaRef="bd:515493">inntøkuár</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avskriving" msd="SFPAar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="skifta" msd="LSNSN" join="right" lemmaRef="bd:553799">skift</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="G." msd="SgncaP">G.</w>
+            <w lemma="deyðsbúgv" msd="SFSNaP" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="99" msd="NOgnc">99</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="tillutaður" msd="VUAtnp" lemmaRef="bd:580843">tillutað</w>
+            <w lemma="ogn" msd="SFSAAr" join="right" lemmaRef="bd:576965">ognina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rætta" msd="DNd" lemmaRef="bd:553921">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="møguligur" msd="APSFPA" lemmaRef="bd:557122">møguligar</w>
+            <w lemma="avskriving" msd="SFPAar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">Annars</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="nar" msd="PPF3PN">nar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áheitan" msd="SFSNAr" lemmaRef="bd:536716">áheitanin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skifiti" msd="SNSAar">skifiti</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="játta" msd="LSFSN" join="right" lemmaRef="bd:552650">játtað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skattafríur" msd="APSNSN" join="right" lemmaRef="bd:563116">skattafrítt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="endaligur" msd="APSFSN" lemmaRef="bd:555875">endalig</w>
+            <w lemma="búsuppgerð" msd="SFSNar">búsuppgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áheitan" msd="SFSNAr" lemmaRef="bd:536716">áheitanin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skifti" msd="SNSAar" lemmaRef="bd:572866">skifti</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="játta" msd="LSFSN" join="right" lemmaRef="bd:552650">játtað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="25.000" msd="NOgnc">25.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="búgv" msd="SNPNar" join="right" lemmaRef="bd:527791">Búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSNPN" lemmaRef="bd:576191">latin</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sita" msd="Adegnc" lemmaRef="bd:576102">sitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSDar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sita" msd="VIAtnp" lemmaRef="bd:576102">sita</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskiftur" msd="APSMSD" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="búgva" msd="SMSDar" lemmaRef="bd:575771">búgvi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="búgv" msd="SNSNar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skifti" msd="SNSGar" lemmaRef="bd:572866">skiftis</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="viðgerð" msd="SFSNar" join="right" lemmaRef="bd:536643">viðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" lemmaRef="bd:569427">hjúnafelagan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sita" msd="VIAtnp" lemmaRef="bd:576102">sita</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="óskiftur" msd="APSMSD" lemmaRef="bd:559343">óskiftum</w>
+            <w lemma="búgva" msd="SMSDar" join="right" lemmaRef="bd:575771">búgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.v.s." msd="TS">T.v.s.</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="deyðadagur" msd="SMSDAr" lemmaRef="bd:568446">deyðadegnum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSDAr" join="right" lemmaRef="bd:569427">hjúnafelaganum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="møguligur" msd="APSFSN" lemmaRef="bd:557122">møgulig</w>
+            <w lemma="skattseting" msd="SFSNar">skattseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="búni" msd="SMSDAr" lemmaRef="bd:513848">búnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattseting" msd="SFSNar">skattseting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" lemmaRef="bd:563333">deyða</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="strika" msd="LSFSN" join="right" lemmaRef="bd:549895">strikað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="búgv" msd="SNPNar" join="right" lemmaRef="bd:527791">Búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="almennur" msd="APSFSD" lemmaRef="bd:561652">almennari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisviðgerð" msd="SFSDar">skiftisviðgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="búgv" msd="SNSNar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="almennur" msd="APSFSD" lemmaRef="bd:561652">almennari</w>
+            <w lemma="skifti" msd="SNSGar" lemmaRef="bd:572866">skiftis</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="viðgerð" msd="SFSDar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aftaná" msd="CS" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPNar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="liðin" msd="LSMPN" lemmaRef="bd:562762">lidnir</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="andlát" msd="SNSDAr" join="right" lemmaRef="bd:514319">andlátinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verðu" msd="VNAPP3">verðu</w>
+            <w lemma="r" msd="DNd">r</w>
+            <w lemma="viðgera" msd="LSNSN" lemmaRef="bd:575715">viðgjørt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="CS" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSNar" join="right" lemmaRef="bd:568412">dagur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skifti" msd="SNSNAr" lemmaRef="bd:572866">skiftið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="búgv" msd="SNSDAr" lemmaRef="bd:527791">búnum</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hes" msd="PDMpSD" join="right">hes</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="APSMSD" lemmaRef="bd:513687">um</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="arvingi" msd="SMPNar" lemmaRef="bd:544565">arvingar</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búgv" msd="SNSDAr" join="right" lemmaRef="bd:527791">búnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="búgv" msd="SNSNar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="almennur" msd="APSFSD" lemmaRef="bd:561652">almennari</w>
+            <w lemma="skiftisviðgerð" msd="SFSDar">skiftisviðgerð</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPNar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="liðin" msd="LSMPN" lemmaRef="bd:562762">lidnir</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="deyðadagur" msd="SMSDAr" join="right" lemmaRef="bd:568446">deyðadegnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samur" msd="PIFpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar">skiftisviðgerð</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.v.s." msd="TS">T.v.s.</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="andlát" msd="SNSDAr" join="right" lemmaRef="bd:514319">andlátinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="búgv" msd="SNPNar" join="right" lemmaRef="bd:527791">Búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="privatur" msd="APSFSD" lemmaRef="bd:560948">privatari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="APSFSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="skiftisviðgerð" msd="SFSDar">skiftisviðgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="búgv" msd="SNSNar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="skiftisvigerð" msd="SFSAar" join="right">skiftisvigerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="afaná" msd="CS">afaná</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="mánaður" msd="SMPNar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ganga" msd="LSMPN" lemmaRef="bd:576001">gingnir</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="deyðadagur" msd="SMSDAr" join="right" lemmaRef="bd:568446">deyðadegnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="APSFSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="skiftisviðgerð" msd="SFSAar" join="right">skiftisviðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="skattskyldugur" msd="APSNSN" join="right" lemmaRef="bd:554319">skattskyldugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ar" msd="SMPNAr" lemmaRef="bd:576757">ar</w>
+            <w lemma="vingarnir" msd="SMPNAr">vingarnir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirsitandi" msd="Adegnc" lemmaRef="bd:564007">eftirsitandi</w>
+            <w lemma="hjúnafelagi" msd="SMSNar" lemmaRef="bd:569427">hjúnafelagi</w>
+            <w lemma="støðugur" msd="DNd" lemmaRef="bd:554391">støðugt</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búni" msd="SMSDAr" join="right" lemmaRef="bd:513848">búnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppafturtøka" msd="SFSNar" lemmaRef="bd:523874">Uppafturtøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="skifta" msd="LSMPD" lemmaRef="bd:553799">skiftum</w>
+            <w lemma="búgv" msd="SMPDar" lemmaRef="bd:527791">búgvum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="skifta" msd="LSNSN" lemmaRef="bd:553799">skift</w>
+            <w lemma="búgv" msd="SNSNar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="uppaftur" msd="DNd" lemmaRef="bd:587518">uppaftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skiftisviðgerð" msd="SFSGar" join="right">skiftisviðgerðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skattskyldugur" msd="APSNSN" lemmaRef="bd:554319">skattskyldugt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skiftirættur" msd="SMSNAr" lemmaRef="bd:566065">skiftirætturin</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="góðtaka" msd="VUAtnp" lemmaRef="bd:576129">góðtikið</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðgerð" msd="SFSGar" join="right" lemmaRef="bd:536643">viðgerðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattafrítøka" msd="SFSAar">skattafrítøku</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gald" msd="SNSNar">gald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="slíkur" msd="PINpPA" lemmaRef="bd:555427">slík</w>
+            <w lemma="búgv" msd="SNPAar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">Annars</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samur" msd="PIFpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="búgv" msd="SNPAar" join="right" lemmaRef="bd:527791">búgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skifta" msd="LSNPN" lemmaRef="bd:553799">skift</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="andlát" msd="SNSAAr" join="right" lemmaRef="bd:514319">andlátið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="uppafturtøka" msd="SFSNar" lemmaRef="bd:523874">Uppafturtøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="DNd" lemmaRef="bd:560948">privat</w>
+            <w lemma="skifta" msd="LSMPD" lemmaRef="bd:553799">skiftum</w>
+            <w lemma="búgv" msd="SMPDar" lemmaRef="bd:527791">búgvum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="privatur" msd="APSNPN" lemmaRef="bd:560948">privat</w>
+            <w lemma="skifta" msd="LSNPN" lemmaRef="bd:553799">skift</w>
+            <w lemma="búgv" msd="SNPNar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="uppaftur" msd="DNd" join="right" lemmaRef="bd:587518">uppaftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvíla" msd="VNAPS3" lemmaRef="bd:553267">hvílir</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búni" msd="SMSDAr" join="right" lemmaRef="bd:513848">búnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="H." msd="TS">H.</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">Sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="100" msd="NOgnc">100</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="H." msd="SgncaP">H.</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">SJÁLVSTØÐUGT</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">VINNUREKANDI</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="H.1" msd="TS" join="right">H.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="SNSNar" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="B-skattur" msd="SMSNar">B-SKATTUR</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hyggja" msd="LSNSN" lemmaRef="bd:576325">hugt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="sjálvstøðugur" msd="APSMPD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="løntakari" msd="SMPDar" join="right" lemmaRef="bd:546478">løntakarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="munur" msd="SMSNar" lemmaRef="bd:565797">munur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="fyribilsskattur" msd="SMSAar" join="right">fyribilsskatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøkuskattur" msd="SMSNAr" join="right" lemmaRef="bd:531109">Inntøkuskatturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hvør" msd="PQNpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="eftirhildin" msd="LSMSN" lemmaRef="bd:581038">eftirhildin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="63" msd="NOgnc">63</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="A-skattur" msd="SMSNar" join="both">A-skattur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSMPN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattarokning" msd="SFSDar" join="right">skattarokning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyribilsskattur" msd="SMSNar">Fyribilsskattur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">Skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fyribilsgjald" msd="SNPDar" join="right">fyribilsgjøldum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="eftirhildin" msd="LSMSN" lemmaRef="bd:581038">eftirhildin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="63" msd="NOgnc">63</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="A-skattur" msd="SMSNar" join="both">A-skattur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattarokning" msd="SFSDar">skattarokning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="B-skattur" msd="TS" join="both">B-skattur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyribilsskattur" msd="SMSNar" join="right">Fyribilsskattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="land" msd="SMSAar" join="right" lemmaRef="bd:527776">lands</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kommuna" msd="SMSAar" join="right" lemmaRef="bd:520934">kommunu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kirkjuskattur" msd="SMSAar">kirkjuskatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="krevja" msd="LSMSN" lemmaRef="bd:554166">kravdur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" join="right" lemmaRef="bd:515493">inntøkuárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">meginreglan</w>
+            <w lemma="samsvara" msd="VIAtnp" lemmaRef="bd:551386">samsvara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endaligur" msd="APWMSA" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="álíkna" msd="LSMSN" lemmaRef="bd:550982">álíknaður</w>
+            <w lemma="aftaná" msd="DNd" join="right" lemmaRef="bd:587198">aftaná</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="álmanakkaár" msd="SNSNAr" lemmaRef="bd:517736">álmanakkaárið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lúka" msd="LSNSN" join="right" lemmaRef="bd:575878">lokið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="A" msd="SNSNar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFPNar" join="both" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="slíkur" msd="PIFpPN" join="right" lemmaRef="bd:555427">slíkar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="nógvur" msd="ASWNSA" lemmaRef="bd:578409">mesta</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avrokna" msd="LSFPN" lemmaRef="bd:550963">avroknaðar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nettoinntøka" msd="SFPNar" join="right" lemmaRef="bd:521795">nettoinntøkur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">Teir</w>
+            <w lemma="frádráttur" msd="SMPNar" join="right" lemmaRef="bd:567649">frádráttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="loyva" msd="LSMPN" lemmaRef="bd:553445">loyvdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuuppgerð" msd="SFSDAr">inntøkuuppgerðini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaútrokn" msd="SFSDAr">skattaútrokn</w>
+            <w lemma="ing" msd="SFSDAr" join="right">ing</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ini" msd="SFSDAr" join="right">ini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="slíkur" msd="PIMpPN" join="right" lemmaRef="bd:555427">slíkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokn" msd="VIMtnp" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="einstakur" msd="APWFSD" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="útgjalding" msd="SFSDAr" join="right" lemmaRef="bd:526578">útgjaldingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="B-inntøka" msd="SFPNar" join="right" lemmaRef="bd:518976">B-inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nettoinntøkur" msd="SFPNar" join="right">nettoinntøk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SFPNar" lemmaRef="bd:576765">ur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hóska" msd="VNAPP3" lemmaRef="bd:550186">hóska</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftirhildin" msd="LSMSN" lemmaRef="bd:581038">eftirhildin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tilfar" msd="SNSAar" lemmaRef="bd:518744">tilfar</w>
+            <w lemma="o.a." msd="TS" join="right">o.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="B-inntøka" msd="SFSDAr" join="right" lemmaRef="bd:518976">B-inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="H.2" msd="TS" join="right">H.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">SJÁLVSTØÐUGT</w>
+            <w lemma="vinnuvirki" msd="SNSNar">VINNUVIRKI</w>
+            <w lemma="Egin" msd="APSFSN" lemmaRef="bd:574998">Egin</w>
+            <w lemma="rokning" msd="SFSNar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFSNar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">Sjálvstøðugt</w>
+            <w lemma="vinnuvirki" msd="SNSNar">vinnuvirki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="eyðkenna" msd="LSNSN" lemmaRef="bd:553885">eyðkent</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFSAar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fremja" msd="LSNSN" lemmaRef="bd:554157">framt</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuligur" msd="APSNSD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="fíggjarligur" msd="APSMSA" lemmaRef="bd:556661">fíggjarligan</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="úr" msd="DNd" join="right" lemmaRef="bd:563607">úr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">Virksemið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="nøkulunda" msd="DNd" lemmaRef="bd:587447">nøkulunda</w>
+            <w lemma="støðugur" msd="APSNSN" lemmaRef="bd:554391">støðugt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="framhaldandi" msd="Adegnc" lemmaRef="bd:563616">framhaldandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="stødd" msd="SFSDar" join="right" lemmaRef="bd:536179">stødd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnmeta" msd="VIAtnp" lemmaRef="bd:553541">javnmeta</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ítriv" msd="SNSAar" join="right" lemmaRef="bd:517805">ítriv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvstøðugur" msd="APSNPN" lemmaRef="bd:554392">Sjálvstøðug</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkingarárinum" msd="SNSDAr">álíkingarárinum</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattamyndugleiki" msd="SMSAAr" join="right">skattamyndugleikan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løntakari" msd="SMPNar" lemmaRef="bd:546478">Løntakarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álíkningarár" msd="SNSDAr">álíkningarárinum</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvstøðugur" msd="APSNPN" lemmaRef="bd:554392">Sjálvstøðug</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="skula" msd="VNAPP3" join="right" lemmaRef="bd:576393">skulu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="rakstrarkostnaður" msd="SMPAar" join="right" lemmaRef="bd:566182">rakstrarkostnaðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="ganga" msd="VNAPP3" lemmaRef="bd:576001">ganga</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFPAAr" join="right" lemmaRef="bd:520688">inntøkurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tryggja" msd="VNAPP3" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="hon" msd="PPF3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">Undir</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPAar" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="A" msd="SNSAar" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónligur" msd="APSNSD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">Av</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ivamál" msd="SNPNar" lemmaRef="bd:515500">ivamál</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvstøðugur" msd="APSFSA" lemmaRef="bd:554392">sjálvstøðuga</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænastuviðurskifti" msd="SNPDar" join="right">tænastuviðurskiftum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="løntakari" msd="SMSNar" join="right" lemmaRef="bd:546478">løntakari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PIMpSD" lemmaRef="bd:555427">slíkum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="H." msd="TS">H.</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">Sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="101" msd="NOgnc">101</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ivamál" msd="SNPDar" lemmaRef="bd:515500">ivamálum</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="samlaður" msd="APSFSD" lemmaRef="bd:580045">samlaðari</w>
+            <w lemma="meting" msd="SFSDar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðurskifti" msd="SNPDar" lemmaRef="bd:573245">viðurskiftum</w>
+            <w lemma="ímillum" msd="DGd" lemmaRef="bd:586899">ímillum</w>
+            <w lemma="hann" msd="PPM3SA" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="arbeiði" msd="SNSAAr" join="right" lemmaRef="bd:571970">arbeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="arbeiði" msd="SNSAAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="gera" msd="LSNSA" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="vegleiðing" msd="SFSNar" join="right" lemmaRef="bd:526382">vegleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvstøðugur" msd="APSFSA" lemmaRef="bd:554392">sjálvstøðuga</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="nakar" msd="PINpPN" lemmaRef="bd:587899">nøkur</w>
+            <w lemma="punkt" msd="SNPNar" lemmaRef="bd:516423">punkt</w>
+            <w lemma="nevna" msd="LSNPN" join="right" lemmaRef="bd:553339">nevnd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="samlaður" msd="APSFSA" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="meting" msd="SFSAar" join="right" lemmaRef="bd:525414">meting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">Einki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="punkt" msd="SNPDAr" lemmaRef="bd:516423">punktunum</w>
+            <w lemma="einsamal" msd="DNd" lemmaRef="bd:563595">einsamalt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="einstakur" msd="APWNPN" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="punkt" msd="SNPNAr" lemmaRef="bd:516423">punktini</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sjálvstøðugur" msd="APSFSA" lemmaRef="bd:554392">Sjálvstøðuga</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" join="right" lemmaRef="bd:514256">sum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="hjevur" msd="VNAPS3">hjevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="egin" msd="APSNPA" lemmaRef="bd:581131">egin</w>
+            <w lemma="høli" msd="SNPAar" join="right" lemmaRef="bd:572370">hølir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="handil" msd="SMSAar" join="right" lemmaRef="bd:567172">handil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verkstaður" msd="SMSAar" lemmaRef="bd:566942">verkstað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="teknistova" msd="SFSAar" join="right" lemmaRef="bd:523481">teknistovu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ar" msd="SNSNAr" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="beiðin" msd="SNSNAr" lemmaRef="bd:562691">beiðið</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fremja" msd="LSNSN" join="right" lemmaRef="bd:554157">framt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="varur" msd="APSNSN" lemmaRef="bd:554883">vart</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lýsing" msd="SFPDar" lemmaRef="bd:525379">lýsingum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skilja" msd="SFPDar" lemmaRef="bd:576280">skiltum</w>
+            <w lemma="o.l." msd="TS" join="right">o.l.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="yrkiskfólk" msd="SNSNar">yrkiskfólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="átaka" msd="VNAPS3" lemmaRef="bd:576124">átekur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ávísur" msd="APSNSA" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="læra" msd="SFSDar" lemmaRef="bd:521368">læru</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="yvirhøvur" msd="DNd" lemmaRef="bd:571727">yvirhøvur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="hjálparfólk" msd="SNPAar" join="right" lemmaRef="bd:585241">hjálparfólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="tilfar" msd="SNSAar" lemmaRef="bd:518744">tilfar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="leggja" msd="VNAPS3" lemmaRef="bd:518970">leggur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættis" msd="SMSGar" join="right" lemmaRef="bd:586795">rættis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiða" msd="VNAPS3" join="right" lemmaRef="bd:553641">leiðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fordeila" msd="VNAPS3" lemmaRef="bd:553258">fordeilir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiði" msd="SNSDAr" lemmaRef="bd:571970">arbeiðinum</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="leiðbeining" msd="SFSAar" lemmaRef="bd:525278">leiðbeining</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kundi" msd="SMSDAr" lemmaRef="bd:546202">kundanum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="hon" msd="PPF3SA" join="right" lemmaRef="bd:513683">hana</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="knýta" msd="VNAPS3" lemmaRef="bd:553612">knýtir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ordri" msd="SMSAAr" join="right" lemmaRef="bd:546872">ordran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="arbeiðsamboð" msd="SNPAAr">arbeiðsamboðini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7." msd="NOgnc">7.</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fíggjarligur" msd="APSFSA" lemmaRef="bd:556661">fíggjarliga</w>
+            <w lemma="ábyrgd" msd="SFSAar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="váði" msd="SMSAar" lemmaRef="bd:548483">váða</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="kundi" msd="SMPDar" lemmaRef="bd:546202">kundum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="levera" msd="LSNSA" lemmaRef="bd:551764">leverað</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8." msd="NOgnc">8.</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ymiskur" msd="APSNPA" lemmaRef="bd:558120">ymisk</w>
+            <w lemma="viðskiftafólk" msd="SNPAar" lemmaRef="bd:517678">viðskiftafólk</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="binda" msd="LSMSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ávísur" msd="APWNSD" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="viðskifti" msd="SNSDAr" lemmaRef="bd:584590">viðskifta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fólk" msd="SNSDAr" lemmaRef="bd:515066">fólkinum</w>
+            <w lemma="útyvir" msd="DGd" lemmaRef="bd:587595">útyvir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="einstakur" msd="APWFSA" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="bílegging" msd="SFSAAr" join="right" lemmaRef="bd:524634">bíleggingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="9." msd="NOgnc">9.</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="knýta" msd="LSFSN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="møguligur" msd="APSNSD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="yvirskot" msd="SNSDar" join="right" lemmaRef="bd:518859">yvirskoti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsak" msd="SFSNar" lemmaRef="bd:534997">orsaka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="viðskiftafólk" msd="SNSDar" join="right" lemmaRef="bd:517678">viðskiftafólki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="forða" msd="LSMSN" lemmaRef="bd:552974">forðaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ar" msd="SNSAar" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="beiða" msd="SNSAar" lemmaRef="bd:553635">beiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="11." msd="NOgnc">11.</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rokning" msd="SFSAar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="12." msd="NOgnc">12.</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinnuloyvi" msd="SNSAar" join="right" lemmaRef="bd:573236">vinnuloyvi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="A" msd="SMSAar" join="right">A</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="B-inntøka" msd="SFSAar" join="right" lemmaRef="bd:518976">B-inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="H.3" msd="TS" join="right">H.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">LØNTAKARI</w>
+            <w lemma="móttakari" msd="SMSNar" lemmaRef="bd:546710">Móttakari</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="A" msd="SFSDar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSDar" join="left" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nevnur" msd="LSMSN">nevnur</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="samsýning" msd="SFSAar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónligur" msd="APSNSA" lemmaRef="bd:556620">persónligt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">Løntakari</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ávísing" msd="SFSDar" lemmaRef="bd:526504">ávísing</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <w lemma="rokning" msd="SFSAar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ávísing" msd="SFSNar" lemmaRef="bd:526504">Ávísing</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="A-inntøka" msd="SgncaP" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umfata" msd="LSFSN" lemmaRef="bd:552333">umfatað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="allur" msd="PINpSN" join="right" lemmaRef="bd:587907">Alt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónligur" msd="APSNSA" lemmaRef="bd:556620">persónligt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frítíðarløn" msd="SFSAar" join="right" lemmaRef="bd:534016">frítíðarløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samsýning" msd="SFSAar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tantiéme" msd="F" join="right">tantiéme</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provisjón" msd="SFSAar">provisjón</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líknandi" msd="Adegnc" join="right" lemmaRef="bd:563845">líknandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="veiting" msd="SFPNar" join="right" lemmaRef="bd:526388">Veitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="samsýning" msd="SFPAar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="dagpeningur" msd="SMSNar" join="right">dagpeningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="arbeiðsloysi" msd="SNSDar" lemmaRef="bd:573348">arbeiðsloysi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjúka" msd="SFSDar" lemmaRef="bd:522702">sjúku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verkfall" msd="SNSAar" join="right" lemmaRef="bd:528609">verkfals</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verkbanssam" msd="SFSNar" join="right">verkbanssam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sýning" msd="SFPAar" lemmaRef="bd:526114">sýningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="líkur" msd="APSFPN" lemmaRef="bd:555418">líkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="H." msd="TS">H.</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">Sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="102" msd="NOgnc">102</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">Samsýningar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjónleikari" msd="SMPAar" join="right" lemmaRef="bd:514005">sjónleikarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tónleikari" msd="SMPAar" join="right" lemmaRef="bd:514008">tónleikarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="artistur" msd="SMPAar" lemmaRef="bd:583796">artistar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útinna" msd="Adegnc" lemmaRef="bd:553956">útinnandi</w>
+            <w lemma="listafólk" msd="SNPAar" lemmaRef="bd:585442">listafólk</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heild" msd="SFSAar" join="right" lemmaRef="bd:534200">heild</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fyrilesari" msd="SMPAar" lemmaRef="bd:545482">fyrilesarar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttafólk" msd="SNPAar" join="right" lemmaRef="bd:585325">ítróttafólk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="triðjamaður" msd="SMSAar">triðjamann</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="møguligur" msd="DNd" join="left" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="felag" msd="SNSAar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Pensjón" msd="SFPNar">Pensjónir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bíðipeningur" msd="SMSNar">bíðipeningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="skattskyldugur" msd="APSFPN" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="veiting" msd="SFPNar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="skattskyldugur" msd="APSFPA" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="út" msd="SFPAar" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gjalding" msd="SFPAar" lemmaRef="bd:524957">gjaldingar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="pensjónskipanum" msd="SFPDar">pensjónskipanum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="leypa" msd="Adegnc" lemmaRef="bd:576005">leypandi</w>
+            <w lemma="útgjalding" msd="SFPDar" lemmaRef="bd:526578">útgjaldingum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ratutrygg" msd="SFPDar" join="right">ratutrygg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingum" msd="SFPDar" join="right">ingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tekna" msd="LSFPN" lemmaRef="bd:550947">teknaðar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hugi" msd="SMSDar" lemmaRef="bd:513901">huga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="pensjón" msd="SFSAar">pensjón</w>
+            <w lemma="útgoldnað" msd="LSFSA" join="right">útgoldnað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fólka" msd="SFSNar" join="right" lemmaRef="bd:550017">Fólka</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avlamispensjón" msd="SFSNar">avlamispensjón</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="skattskyldugur" msd="APSFPN" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="almannaveiting" msd="SFPNar" join="right" lemmaRef="bd:524431">almannaveitingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="studningur" msd="SMPNar" lemmaRef="bd:541605">Studningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">aðrir</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="styrkur" msd="SMPNar" join="right" lemmaRef="bd:531687">styrkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="veita" msd="LSMPN" lemmaRef="bd:553565">veittir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="myndugur" msd="SMPDar" lemmaRef="bd:554324">myndug</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="leikur" msd="SMPDar" lemmaRef="bd:531637">leikum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stovnur" msd="SMPDar" lemmaRef="bd:541581">stovnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felagsskapur" msd="SMPDar" lemmaRef="bd:565933">felagsskapum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almennur" msd="APSMSD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="privatur" msd="APSMSD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="grunnur" msd="SMSDar" join="right" lemmaRef="bd:569628">grunn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="SMPDar" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gávufægrunnum" msd="SMPDar">gávufægrunnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpPD" join="right" lemmaRef="bd:555432">tílíkum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">Samsýningar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="limur" msd="SMSNar" lemmaRef="bd:565737">limur</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hjálparmaður" msd="SMSNar">hjálparmaður</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="slag" msd="SNPDar" lemmaRef="bd:535723">sløgum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stýri" msd="SNPDar" join="right" lemmaRef="bd:572992">stýrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nevnd" msd="SFPDar" join="right" lemmaRef="bd:534912">nevndum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráði" msd="SNPDar" lemmaRef="bd:572764">ráðum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpPD" join="right" lemmaRef="bd:555432">tílíkum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="8)" msd="NOgnc">8)</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">Samsýning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="fríur" msd="APSNSN" lemmaRef="bd:563109">frítt</w>
+            <w lemma="vistarhald" msd="SNSNar" lemmaRef="bd:517658">vistarhald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGar" lemmaRef="bd:537358">taks</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DNd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="møguligur" msd="APSFSN" lemmaRef="bd:557122">møgulig</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="út" msd="SFPAar" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="reiðsla" msd="SFPAar" lemmaRef="bd:522249">reiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðing" msd="SFSAar" join="right" lemmaRef="bd:524798">ferðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uppihald" msd="SNSAar" lemmaRef="bd:518800">uppihald</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="triði" msd="APWMSD" lemmaRef="bd:530597">triðja</w>
+            <w lemma="maður" msd="SMSDar" lemmaRef="bd:567706">manni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="møguligur" msd="DNd" join="left" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="strika" msd="LSNSN" lemmaRef="bd:549895">Strikað</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Peningagáva" msd="SFPNar">Peningagávur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="lønarinntøka" msd="SFSNar" lemmaRef="bd:521417">Lønarinntøka</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="lønarinntøka" msd="SFSNar" lemmaRef="bd:521417">Lønarinntøka</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="A-inntøka" msd="SFSNar" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">Frá</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="meginregla" msd="SFSDar" lemmaRef="bd:521530">meginreglu</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="undantak" msd="SNSNar" join="right" lemmaRef="bd:537126">undantak</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">almennar</w>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="pensjónsútgjaldingar" msd="SFPNar">pensjónsútgjaldingar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="danskur" msd="APSMSD" lemmaRef="bd:562763">donskum</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="a-inntøka" msd="SNSAar" join="right" lemmaRef="bd:518974">A-inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyribilsskattur" msd="SMSNar">fyribilsskattur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="eftirhildin" msd="LSMSN" lemmaRef="bd:581038">eftirhildin</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útgjalding" msd="SFSDAr" lemmaRef="bd:526578">útgjaldingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="61" msd="NOgnc">61</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="A" msd="SFSNar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSNar" join="both" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útlendskur" msd="APSFPD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="sendistarvsstova" msd="SFPDar">sendistarvsstovum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="limur" msd="SMPDar" lemmaRef="bd:565737">limum</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útlendskur" msd="APSFPD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="sendikonslum" msd="SFPDar">sendikonslum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="lógargrein" msd="SFSNar" lemmaRef="bd:576681">lógargrein</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimating" msd="SNSAar" lemmaRef="bd:585208">heimating</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="d" msd="TS">d</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="CS" lemmaRef="bd:587908">Tað</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="61" msd="NOgnc">61</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="áleggja" msd="LSNSN" lemmaRef="bd:576273">álagt</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avrokna" msd="VIAtnp" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fulltrú" msd="SMSNar" lemmaRef="bd:534020">Fulltrú</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="útlendskur" msd="APWMSN" lemmaRef="bd:557701">útlendski</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimating" msd="SNSAar" lemmaRef="bd:585208">heimating</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="skyldugur" msd="LSMSN" lemmaRef="bd:554317">skyldugur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ávísa" msd="VIAtnp" lemmaRef="bd:553517">ávísa</w>
+            <w lemma="inntøka" msd="SFPAAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="A-inntøka" msd="SFSAar" join="right" lemmaRef="bd:518974">A-inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="H." msd="TS">H.</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">Sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="løntakari" msd="SMPDar" lemmaRef="bd:546478">løntakarum</w>
+            <w lemma="103" msd="NOgnc">103</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skráseta" msd="LSMPN" lemmaRef="bd:576367">Skrásettir</w>
+            <w lemma="sjálvboðin" msd="APSMPN" lemmaRef="bd:562709">sjálvbodnir</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útlendskur" msd="APSMPN" lemmaRef="bd:557701">útlendskir</w>
+            <w lemma="arbeiðsgevari" msd="SMPNar" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skráseta" msd="LSMPN" lemmaRef="bd:576367">skrásettir</w>
+            <w lemma="sjálvboðin" msd="APSMPN" lemmaRef="bd:562709">sjálvbodnir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsgevari" msd="SMPNar" lemmaRef="bd:513801">arbeiðsgevarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">ver</w>
+            <w lemma="ður" msd="VNAPS3">ður</w>
+            <w lemma="ávísa" msd="LSFSN" lemmaRef="bd:553517">ávíst</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattaskipan" msd="SFSAAr">skattaskipanina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="A-inntøka" msd="SFSAar" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a-inntøka" msd="SNSNar" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="mangur" msd="ASWNPD" lemmaRef="bd:564189">flestu</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="neyvan" msd="DNd" lemmaRef="bd:587350">neyvan</w>
+            <w lemma="trupul" msd="APSNSN" lemmaRef="bd:562314">trupult</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avgera" msd="VIAtnp" join="right" lemmaRef="bd:575727">avgera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónligur" msd="APSNSA" lemmaRef="bd:556620">persónligt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænastuviðurskifti" msd="SNPDar" join="right">tænastuviðurskiftum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFSAar" join="right" lemmaRef="bd:533367">ábyrgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="sjálvstøðugur" msd="APSNSA" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" join="right" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="sermerki" msd="SNSNAr" lemmaRef="bd:530088">sermerkið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFSAar" join="right" lemmaRef="bd:533367">ábyrgd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="trupul" msd="APSNSN" lemmaRef="bd:562314">trupult</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="A-inntøka" msd="SFSNar" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSNSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vegur" msd="SMSNar" lemmaRef="bd:566866">veg</w>
+            <w lemma="líða" msd="SMSNar" join="right" lemmaRef="bd:575812">leið</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="inntøkumóttakari" msd="SMSNAr">inntøkumóttakarin</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="PIMpSA" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="inntøkumóttakari" msd="SMSNAr">inntøkumóttakarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="framhaldandi" msd="Adegnc" lemmaRef="bd:563616">framhaldandi</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="inntøkumóttakari" msd="SMSNar">inntøkumóttakari</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">løntakari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frítíðarløn" msd="SFSAar" lemmaRef="bd:534016">frítíðarløn</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="frítíð" msd="SFSDAr" lemmaRef="bd:534015">frítíðar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="inntøkumóttakari" msd="SMSNAr">inntøkumóttakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="starvsmannalóg" msd="SFSDAr">starvsmannalógini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lóg" msd="SFSAAr" lemmaRef="bd:576938">lógina</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiðaravernd" msd="SFSAar" join="right">arbeiðaravernd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nettoinntøka" msd="SFSNar" lemmaRef="bd:521795">nettoinntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="inntøkumóttakari" msd="SMSDAr">inntøkumóttakaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avrokna" msd="LSFSN" lemmaRef="bd:550963">avroknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vanligur" msd="APSFSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="tænasta" msd="SFSAar" join="right" lemmaRef="bd:523776">tænastu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tímaløn" msd="SFSNar" join="right" lemmaRef="bd:536433">tímaløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vikuløn" msd="SFSNar" join="right" lemmaRef="bd:536607">vikuløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mánaðarløn" msd="SFSNar" join="right" lemmaRef="bd:534875">mánaðarløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ómaksløn" msd="SFSNar" lemmaRef="bd:536781">ómaksløn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="akkordløn" msd="SFSNar" join="right">akkordløn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="spurningur" msd="SMSAAr" lemmaRef="bd:541521">spurningin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="A" msd="SFSAar">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSAar" join="both" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="almennur" msd="APSFSD" lemmaRef="bd:561652">almennari</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privatan</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hús" msd="SNSAar" join="right" lemmaRef="bd:527779">hús</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="104" msd="NOgnc">104</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="TT">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">VINNUREKANDI</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">Reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkuuppgerð" msd="SFSAAr">inntøkuuppgerðina</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I.1" msd="NOgnc" join="right">I.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="BRUTTOinntøka" msd="SFSNAr">BRUTTOINNTØKAN</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">Grundarlagið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="25-40" msd="NOgnc" join="right">25-40</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Inntøkuhugtak" msd="SNSNAr">Inntøkuhugtakið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="støði" msd="SNSAar" lemmaRef="bd:572988">støði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grundregla" msd="SFSDAr" lemmaRef="bd:586344">grundregluni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="reinur" msd="APSFSA" lemmaRef="bd:554760">reina</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bruttoinntøka" msd="SFSNAr" join="right">bruttoinntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="útreiðsla" msd="SFPDar" join="right" lemmaRef="bd:524340">útreiðslum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ganga" msd="VNAPP3" lemmaRef="bd:576001">ganga</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tøka" msd="SFSAAr" join="right" lemmaRef="bd:523802">tøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frádrignum" msd="APSNPD" join="right">frádrignum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§§" msd="SMPDAr">§§</w>
+            <w lemma="23" msd="NOgnc">23</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skattaár" msd="SNSAAr" lemmaRef="bd:585015">skattaárið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøkuár" msd="SNSNAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="lýst" msd="LSNPN" join="right">lýst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="28" msd="NOgnc" join="left">28</w>
+            <w lemma="áseta" msd="VNAPP3" lemmaRef="bd:576366">áseta</w>
+            <w lemma="høvuðsregla" msd="SFSAAr" lemmaRef="bd:520625">høvuðsregluna</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="nevna" msd="LWFPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="grein" msd="SFPDar" lemmaRef="bd:576666">greinum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="yvirhøvur" msd="DNd" lemmaRef="bd:571727">yvirhøvur</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppgerð" msd="SFSDAr" join="right" lemmaRef="bd:536495">uppgerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="inntak" msd="SFPNar" lemmaRef="bd:537729">inntøk</w>
+            <w lemma="ur" msd="SFPNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="peningur" msd="SMSNar" join="right" lemmaRef="bd:540811">peningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="peningsvirði" msd="SNSAar" join="right" lemmaRef="bd:572708">peningsvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="afturvendandi" msd="Adegnc" lemmaRef="bd:563639">afturvendandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="einusinni" msd="DNd" join="right">einusinni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="høvuðsregla" msd="SFSNar" lemmaRef="bd:520625">høvuðsregla</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="miðvísur" msd="APSNSD" lemmaRef="bd:557631">miðvísum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="tilvildarligur" msd="APSFSN" join="right" lemmaRef="bd:556643">tilvildarlig</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="gáva" msd="SFSNar" lemmaRef="bd:520375">gáva</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ásetan" msd="SFSNAr" lemmaRef="bd:536737">Ásetanin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§§" msd="SMPDAr">§§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="28" msd="NOgnc" join="left">28</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="úttømandi" msd="Adegnc" join="right" lemmaRef="bd:563840">úttømandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="annar" msd="PIFpPD" join="left" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="inntøka" msd="SFPDar" lemmaRef="bd:520688">inntøkum</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="telja" msd="VIAtnp" lemmaRef="bd:575710">telja</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framm" msd="DNd">framm</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="anfyri" msd="DNd" join="right">anfyri</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">Skattalógini</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vøra" msd="SFPNar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="goymsla" msd="SFSDar" join="right" lemmaRef="bd:520288">goymslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráevni" msd="SNSDar" lemmaRef="bd:572761">ráevni</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hálvur" msd="APSFSN" lemmaRef="bd:555234">hálv</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullvirkaður" msd="LSFPN" lemmaRef="bd:579912">fullvirkaðar</w>
+            <w lemma="vøra" msd="SFPNar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="telja" msd="LSFPN" lemmaRef="bd:575710">taldar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuuppgerð" msd="SFSAAr">inntøkuuppgerðina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="keypsvirði" msd="SNSDar" join="right" lemmaRef="bd:572426">keypsvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="framleiðsluvirði" msd="SNSDar" join="right">framleiðsluvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vøra" msd="SFPNAr" lemmaRef="bd:524139">vørurnar</w>
+            <w lemma="hava" msd="VNAPP3" join="right" lemmaRef="bd:576399">hava</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="inntøkuár" msd="SNSNAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">Hesar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="liva" msd="Adegnc" lemmaRef="bd:576308">livandi</w>
+            <w lemma="alifiskur" msd="SMSAar" join="right" lemmaRef="bd:538669">alifisk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="smolt" msd="SMSAar" join="right" lemmaRef="bd:516949">smolt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuuppgerð" msd="SFSAAr" join="right">inntøkuuppgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ágóði" msd="SMSNar" lemmaRef="bd:549246">ágóði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="RMSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="skattskyldugur" msd="APWMSD" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIFpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="keypa" msd="VUAtnp" lemmaRef="bd:553478">keypt</w>
+            <w lemma="ognarlutur" msd="SMSAAr" lemmaRef="bd:566127">ognarlutin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ágóði" msd="SMSDar" join="right" lemmaRef="bd:549246">ágóða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="29" msd="NOgnc">29</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="viðgera" msd="VNAPS3" lemmaRef="bd:575715">viðger</w>
+            <w lemma="nakar" msd="PINpPA" lemmaRef="bd:587899">nøkur</w>
+            <w lemma="u" msd="SNPAar">u</w>
+            <w lemma="ndantøk" msd="SNPAar">ndantøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vanligur" msd="APWFPA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPAAr" join="right" lemmaRef="bd:522235">reglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="§§" msd="SMPNAr">§§</w>
+            <w lemma="31-34" msd="NOgnc">31-34</w>
+            <w lemma="áseta" msd="VNAPP3" lemmaRef="bd:576366">áseta</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upp" msd="SFSDAr" lemmaRef="bd:587517">upp</w>
+            <w lemma="gerði" msd="SFSDAr" lemmaRef="bd:572293">gerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Good-willur" msd="F">Good-will</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="immateriellar" msd="APSFPN">immateriellar</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="35a" msd="NOgnc">35a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSMSA" lemmaRef="bd:557165">vinnuligan</w>
+            <w lemma="fiskiskapur" msd="SMSAar" join="right" lemmaRef="bd:565863">fiskiskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="veiðiloyvi" msd="SNSAar" join="right" lemmaRef="bd:573216">veiðiloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSNPN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="35b" msd="NOgnc">35b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="veiðiloyvi" msd="SNSNar" lemmaRef="bd:573216">Veiðiloyvi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSNSN" lemmaRef="bd:575715">viðgjørt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapittil" msd="SMSAar">kapittil</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="afturbering" msd="SFSNar" lemmaRef="bd:524399">Afturbering</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ávísur" msd="APSFPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="keypssamtøka" msd="SFPDar" lemmaRef="bd:520824">keypssamtøkum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="36" msd="NOgnc" join="right">36</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðishækking" msd="SFSNar" join="right">virðishækking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="partafelag" msd="SNSNar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vaksa" msd="VNAPS3" lemmaRef="bd:518946">veksur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="partapeningur" msd="SMSAAr" join="right">partapeningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partafelag" msd="SNSDAr" join="right" lemmaRef="bd:535653">partafelagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="105" msd="NOgnc">105</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37a" msd="NOgnc">37a</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing" msd="F">pricing</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37b" msd="NOgnc">37b</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tunnur" msd="APSFSA" lemmaRef="bd:562178">tunna</w>
+            <w lemma="kapitalisering" msd="SFSAar" join="right">kapitalisering</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="skilja" msd="VNMPS3" lemmaRef="bd:576280">skilst</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtak" msd="SNSDar" join="right" lemmaRef="bd:537219">samtaki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">Renta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="gjalda" msd="LSMSD" lemmaRef="bd:576419">goldnum</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="38" msd="NOgnc" join="right">38</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="valutakursvinningur" msd="SMSNar">valutakursvinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="–" msd="KO" join="right">–</pc>
+            <w lemma="tap" msd="SNSNar" join="left" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarkrøvum" msd="SFPDar">fíggjarkrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuvirki" msd="SNSAar">vinnuvirki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuldari" msd="SMPDar" lemmaRef="bd:547535">skuldarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðurlagsvinna" msd="SFSDar">viðurlagsvinnu</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSNPN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">Somuleiðis</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ina" msd="PIFpSA">ina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan-lands-inn-tøka" msd="SFPNar">Uttanlandsinntøkur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="t" msd="PPN3SN">t</w>
+            <w lemma="að" msd="PPN3SN">að</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattskylda" msd="SFSAAr" join="right" lemmaRef="bd:527491">skattskylduna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inna" msd="SFSNAr" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFSNAr" lemmaRef="bd:523802">tøkan</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avmarking" msd="SFSNAr" lemmaRef="bd:524478">Avmarkingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="grundsjónarmið" msd="SNSDar">grundsjónarmiði</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="globalinntøkugrundarreglan" msd="SFSNAr" join="both">globalinntøkugrundarreglan</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="finna" msd="VNMPS3" lemmaRef="bd:575902">finst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvískattasáttmáli" msd="SMPDar" join="right" lemmaRef="bd:548171">tvískattasáttmálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">landsstýrið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="land" msd="SNPAar" join="right" lemmaRef="bd:527776">lond</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skattalóg" msd="SFSAAr" lemmaRef="bd:535361">skattalógina</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="154" msd="NOgnc">154</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avtøka" msd="SFSAar" lemmaRef="bd:519135">avtøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískattur" msd="SMSDar" lemmaRef="bd:531133">tvískatti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="land" msd="SNPDar" lemmaRef="bd:527776">londum</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinna" msd="SFSNar" join="right" lemmaRef="bd:524070">Vinna</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ikki" msd="DNd" join="left" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattligur" msd="APWFSA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="viðgerð" msd="SFSAAr" lemmaRef="bd:536643">viðgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="møguligur" msd="APSNSD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="hall" msd="SNSDar" join="right" lemmaRef="bd:528601">halli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki.Sambært" msd="DNd">ikki.Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinnuligur" msd="APSFSN" lemmaRef="bd:557165">vinnulig</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="með" msd="CS">með</w>
+            <w lemma="an" msd="CS" lemmaRef="bd:576756">an</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinnuligt.Inntøka" msd="APSNSN">vinnuligt.Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ítriv" msd="SNSDar" lemmaRef="bd:517805">ítrivi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nettoinntøka" msd="SFSNar" join="right" lemmaRef="bd:521795">nettoinntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="javnur" msd="DNd" lemmaRef="bd:561179">javnt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="møgu" msd="APSNSN">møgu</w>
+            <w lemma="ligt" msd="APSNSN">ligt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ítriv" msd="SNSDar" lemmaRef="bd:517805">ítrivi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="føra" msd="VIMtnp" lemmaRef="bd:553403">førast</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1990" msd="NOgnc" join="left">1990</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="útgeva" msd="VUAtnp" lemmaRef="bd:576085">útgivið</w>
+            <w lemma="føroyskur" msd="APSMSA" lemmaRef="bd:559144">føroyskan</w>
+            <w lemma="álur" msd="SMSAar" lemmaRef="bd:576785">ál</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="manakka" msd="SMSAar" join="right">manakka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hækka" msd="VNAAS3" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hall" msd="SNSDAr" lemmaRef="bd:538004">hallinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útgáva" msd="SFSDAr" join="right" lemmaRef="bd:524332">útgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="draga" msd="VUAtnp" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="fastur" msd="APSNSN" lemmaRef="bd:561118">fast</w>
+            <w lemma="mark" msd="SNSNar" lemmaRef="bd:518914">mark</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítriv" msd="SNSAar" join="right" lemmaRef="bd:517805">ítriv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="tílíkur" msd="PINpPA" lemmaRef="bd:555432">tílík</w>
+            <w lemma="mál" msd="SNPAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="ítøkiligur" msd="DNd" lemmaRef="bd:556214">ítøkiligt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørj" msd="PIMpSA">hvørj</w>
+            <w lemma="um" msd="DId" lemmaRef="bd:513687">um</w>
+            <w lemma="einstakur" msd="SFSAar" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="m" msd="TS">m</w>
+            <w lemma="føri" msd="SNSAar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="o" msd="CC" lemmaRef="bd:514254">o</w>
+            <w lemma="g" msd="CC">g</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="nakar" msd="PINpPN" lemmaRef="bd:587899">nøkur</w>
+            <w lemma="eyðkenni" msd="SNPNar" lemmaRef="bd:572161">eyðkenni</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="høvuðsendamálið" msd="SNSNAr">høvuðsendamálið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="peningaligur" msd="APSMSA" lemmaRef="bd:555894">peningaligan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="framleiðslugagn" msd="SNPNar">framleiðslugøgn</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="keypa" msd="LSNPN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eyga" msd="SNSDar" join="right" lemmaRef="bd:513549">eyga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="útlit" msd="SNPNar" lemmaRef="bd:517864">útlit</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="avlop" msd="SNSAar" lemmaRef="bd:514356">avlop</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="íløga" msd="SFPAAr" lemmaRef="bd:524236">íløgurnar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="rentabilitetur" msd="SFSAar" join="both" lemmaRef="bd:531335">rentabilitet</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="avlop" msd="SNSNar" lemmaRef="bd:514356">avlop</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinanvegin" msd="DNd" join="right" lemmaRef="bd:587885">beinanvegin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hall" msd="SNSNAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="byrjunartrupulleikar" msd="SMPNar" join="right">byrjunartrupulleikar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="framhaldandi" msd="DNd" lemmaRef="bd:563601">framhaldandi</w>
+            <w lemma="byggja" msd="VNAPS3" lemmaRef="bd:518965">byggir</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="støðugur" msd="APSFSA" lemmaRef="bd:554391">støðuga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="uppi" msd="DNd" join="right" lemmaRef="bd:588029">uppi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="kanning" msd="SFPNar" lemmaRef="bd:525157">kanningar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="byrjan" msd="SFSAar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="viðvíkj" msd="DGd">viðvíkj</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="møguleiki" msd="SMPDAr" lemmaRef="bd:513882">møguleikunum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinna" msd="SFSNAr" lemmaRef="bd:524070">vinnan</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="fíggjarætlan" msd="SFSNar" join="both" lemmaRef="bd:534050">fíggjarætlan</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="regluligur" msd="DNd" join="right" lemmaRef="bd:557154">regluliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="samanbera" msd="LSNSN" lemmaRef="bd:576026">samanborið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="virki" msd="SNPAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vanligur" msd="APSMSA" lemmaRef="bd:556584">vanligan</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="106" msd="NOgnc">106</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="fakligur" msd="APSFPA" lemmaRef="bd:556500">fakligar</w>
+            <w lemma="fortreyt" msd="SFPAar" lemmaRef="bd:533976">fortreytir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="slíkur" msd="PIFpSA" lemmaRef="bd:555427">slíka</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="vinnuligur" msd="APSNPN" lemmaRef="bd:557165">vinnulig</w>
+            <w lemma="endamál" msd="SNPNar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="brúka" msd="VIAtnp" lemmaRef="bd:588027">brúka</w>
+            <w lemma="rakstrargøgn" msd="SNPAAr" lemmaRef="bd:536881">rakstrargøgnini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="brúk" msd="SNSAar" join="right" lemmaRef="bd:514550">brúk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ávísur" msd="APSFSD" lemmaRef="bd:557602">ávísari</w>
+            <w lemma="stødd" msd="SFSDar" lemmaRef="bd:536179">stødd</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="reka" msd="VUAtnp" lemmaRef="bd:576063">rikið</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="tíð" msd="SFSAar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSMSA" lemmaRef="bd:557165">vinnuligan</w>
+            <w lemma="rakstur" msd="SMSAar" join="right" lemmaRef="bd:567627">rakstur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="tengt" msd="LSNSN">tengt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="higartil" msd="DNd" lemmaRef="bd:587304">higartil</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="á." msd="DNd">á.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="rakstrarháttur" msd="SMSNAr">rakstrarhátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="APSMSN" lemmaRef="bd:556584">vanligur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="liva" msd="VNAPS3" lemmaRef="bd:576308">livir</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="vinnuligur" msd="APWFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:553010">støði</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="reka" msd="LSNSN" join="left" lemmaRef="bd:576063">rikið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tøkniligur" msd="APSNSD" lemmaRef="bd:556262">tøkniligum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="yrkisligur" msd="APSNSD" lemmaRef="bd:556867">yrkisligum</w>
+            <w lemma="fullgóður" msd="APSNSD" lemmaRef="bd:559227">fullgóðum</w>
+            <w lemma="støði" msd="SNSDar" join="right" lemmaRef="bd:572988">støði</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="slíkur" msd="PIFpSA" lemmaRef="bd:555427">slíka</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="professiónali" msd="SMSNar" join="left">professiónali</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tetseyðkenni" msd="SNSNar" join="right">tetseyðkenni</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">Einki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="nevna" msd="LWNPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="fyrilit" msd="SNPDar" lemmaRef="bd:518141">fyrilitum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvur" msd="APSMSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="valda" msd="VNMPS3" lemmaRef="bd:576421">veldst</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="sjónarmið" msd="SNSNAr" lemmaRef="bd:571037">sjónarmiðið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rentabilitetur" msd="SMSAar" lemmaRef="bd:531335">rentabilitet</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="góður" msd="APSFSA" lemmaRef="bd:535951">góða</w>
+            <w lemma="ábending" msd="SFSAar" lemmaRef="bd:526473">ábending</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="MVG-skráseting" msd="TS">MVG-skrásetingin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">vegleiðandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="mál" msd="SNPDar" join="right" lemmaRef="bd:516179">málum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1991" msd="NOgnc" join="left">1991</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útleigan" msd="SFSDAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="summarhús" msd="SNSDar" lemmaRef="bd:570438">summarhúsi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <w lemma="nokta" msd="LSMSN" join="right" lemmaRef="bd:552419">noktaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="TS" lemmaRef="bd:583476">Í</w>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1989" msd="NOgnc" join="left">1989</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="kæra" msd="VUAtnp" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="nokta" msd="VUAtnp" lemmaRef="bd:552419">noktað</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vinna" msd="SFSNar" join="right" lemmaRef="bd:524070">vinna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="líkningarráð" msd="SNSDAr" lemmaRef="bd:571274">líkningarráðnum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="landbúnaður" msd="SMSNar" lemmaRef="bd:566221">Landbúnaður</w>
+            <w lemma="landbúnaður" msd="SMSNar" lemmaRef="bd:566221">Landbúnaður</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stórur" msd="ACSMSA" lemmaRef="bd:578418">størri</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="viðgera" msd="LSMSN" lemmaRef="bd:575715">viðgjørdur</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="øki" msd="SNPNar" lemmaRef="bd:530226">øki</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="roknskaparlíkning" msd="SFSAAr" join="right">roknskaparlíkningina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">Serligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APSFSD" lemmaRef="bd:554319">skattskyldugari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mjólkineyt" msd="SFPDar" lemmaRef="bd:516141">mjólkineytum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattligur" msd="APSNPD" lemmaRef="bd:557087">skattlig</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="APSNPD" lemmaRef="bd:513687">um</w>
+            <w lemma="viðurskifti" msd="SNPDar" lemmaRef="bd:573245">viðurskiftum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="festibøndum" msd="SMPDar" join="right">festibøndum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">Fram</w>
+            <w lemma="t" msd="DGd">t</w>
+            <w lemma="il" msd="DGd" lemmaRef="bd:542966">il</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattligur" msd="APWFSA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="viðgerð" msd="SFSAAr" lemmaRef="bd:536643">viðgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seyðahald" msd="SNSDar" join="right" lemmaRef="bd:583132">seyðahaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tollur" msd="SNSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rundskriv" msd="SNSDar" lemmaRef="bd:516543">rundskrivi</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="serligur" msd="APWFPN" lemmaRef="bd:556727">serligu</w>
+            <w lemma="regla" msd="SFPNAr" join="right" lemmaRef="bd:522235">reglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seyðahald" msd="SNSAar" lemmaRef="bd:583132">seyðahald</w>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="se" msd="SNSNar">se</w>
+            <w lemma="yðahald" msd="SNSNar">yðahald</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="vinna" msd="SFSNar" join="right" lemmaRef="bd:524070">vinna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="m.a." msd="TS" join="right">m.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sokallaður" msd="APSNSA" lemmaRef="bd:579991">sokallað</w>
+            <w lemma="ítriv" msd="SNSAar" join="right" lemmaRef="bd:517805">ítriv</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="hobbyvirksemi" msd="SNSAar" join="both">hobbyvirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ítøkiligur" msd="APSFSN" lemmaRef="bd:556214">ítøkilig</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="einstakur" msd="APSNSD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="atlit" msd="SNPNar" join="right" lemmaRef="bd:517918">atlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="taka" msd="VIMtnp" join="right" lemmaRef="bd:576131">takast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="meting" msd="SFSNar" join="right" lemmaRef="bd:525414">meting</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rættarpraksis" msd="SMSNar">rættarpraksis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fyrisettur" msd="VUAtnp" join="right" lemmaRef="bd:561738">fyrisett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="endurgeva" msd="LSNPN" lemmaRef="bd:576083">endurgivin</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="vinna" msd="SFSNaP" join="right" lemmaRef="bd:524070">Vinna</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ikki" msd="DNd" join="left" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinna" msd="SFSNar" join="right" lemmaRef="bd:524070">vinna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="landbúnaður" msd="SMSDar" lemmaRef="bd:566221">landbúnaði</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1994" msd="NOgnc">1994</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattskyldugur" msd="APSFSD" lemmaRef="bd:554319">skattskyldugari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mjólkineyt" msd="SNPDar" join="right" lemmaRef="bd:516141">mjólkineytum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="festibóndi" msd="SMPNar" lemmaRef="bd:564476">Festibøndur</w>
+            <w lemma="Landstýrið" msd="SNSNAP">Landstýrið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="1991" msd="NOgnc">1991</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWNPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="viður" msd="SNPAAr" lemmaRef="bd:566565">viður</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skifti" msd="SNPAAr" lemmaRef="bd:572866">skiftini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="festibøndum" msd="SMPDar">festibøndum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kongsbøndum" msd="SMPDar" join="both">kongsbøndum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">Serliga</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="viðgera" msd="LSNPN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="ogna" msd="SNPNAr" lemmaRef="bd:550912">ognar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bóndi" msd="SMSAAr" lemmaRef="bd:564472">bóndan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="festi" msd="SNSAAr" join="right" lemmaRef="bd:572182">festið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="harundir" msd="DNd" lemmaRef="bd:587890">harundir</w>
+            <w lemma="ognaruppgerð" msd="SFPNar" lemmaRef="bd:534987">ognaruppgerðir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskriv" msd="SFPNar" join="right">avskriv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingar" msd="SFPNar" join="right">ingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="107" msd="NOgnc">107</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="útróðrarbátur" msd="SMPNar" lemmaRef="bd:542358">Útróðrarbátar</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útróðrarbátur" msd="SMPAar" lemmaRef="bd:542358">útróðrarbátar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skilja" msd="LSNSN" lemmaRef="bd:576280">skilt</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="høvuðsvinna" msd="SFSAar" lemmaRef="bd:520629">høvuðsvinnu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hjávinna" msd="SFSAar" join="right" lemmaRef="bd:520493">hjávinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="TAKS-ráðið" msd="SgncaP">TAKS-ráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">vegleiðandi</w>
+            <w lemma="regla" msd="SFSDar" lemmaRef="bd:522235">reglu</w>
+            <w lemma="áseta" msd="VUAtnp" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="avreiða" msd="VNAPS3" lemmaRef="bd:553668">avreiðir</w>
+            <w lemma="fiskur" msd="SMSAar" join="right" lemmaRef="bd:539352">fisk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="veiða" msd="LSMSN" lemmaRef="bd:553670">veiddur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útróðrarbátur" msd="SMSDar" join="right" lemmaRef="bd:542358">útróðrarbáti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="árligur" msd="APWFSN" lemmaRef="bd:556751">árlig</w>
+            <w lemma="a" msd="APWFSN">a</w>
+            <w lemma="bruttosøla" msd="SFSNAr">bruttosølan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nógv" msd="DNC" join="right" lemmaRef="bd:586968">meira</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="høvuðsregla" msd="SFSNar" lemmaRef="bd:520625">høvuðsregla</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="vinnuligur" msd="APSMSN" join="right" lemmaRef="bd:557165">vinnuligur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="árligur" msd="APWFSN" lemmaRef="bd:556751">árliga</w>
+            <w lemma="bruttosøla" msd="SFSNAr">bruttosølan</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lágur" msd="DNC" join="right" lemmaRef="bd:555839">lægri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ítøkiligur" msd="APSFSN" lemmaRef="bd:556214">ítøkilig</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avgera" msd="VIAtnp" join="right" lemmaRef="bd:575727">avgera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="kortini" msd="DNd" lemmaRef="bd:587341">kortini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="vinnuligur" msd="APSMSN" join="right" lemmaRef="bd:557165">vinnuligur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">Roknskapurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lúka" msd="VIAtnp" lemmaRef="bd:575878">lúka</w>
+            <w lemma="minstukrav" msd="SNPAAr">minstukrøvini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bókhald" msd="SNSAar" lemmaRef="bd:583114">bókhald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIMtnp" lemmaRef="bd:576399">Havast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hugi" msd="SMSDar" join="right" lemmaRef="bd:513901">huga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nakar" msd="PIFpPN" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="avmarking" msd="SFPNar" lemmaRef="bd:524478">avmarkingar</w>
+            <w lemma="viðvíkjandki" msd="DGd">viðvíkjandki</w>
+            <w lemma="skattligur" msd="APSFPD" lemmaRef="bd:557087">skattligum</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="b" msd="TS">b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avmarking" msd="SFPNar" lemmaRef="bd:524478">avmarkingar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattligur" msd="APSFPD" lemmaRef="bd:557087">skattligum</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattligur" msd="APWFSN" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eginnýtsla" msd="SFSDAr" join="right" lemmaRef="bd:527120">eginnýtsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="samanhaldast" msd="VIMtnp">samanhaldast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="loyva" msd="VIMtnp" lemmaRef="bd:553445">loyvast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattligur" msd="APSFPD" lemmaRef="bd:557087">skattligum</w>
+            <w lemma="avskriving" msd="SFPDar" join="right" lemmaRef="bd:524493">avskrivingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="hevu" msd="VNAAP3">hevu</w>
+            <w lemma="r" msd="SNSNAP">r</w>
+            <w lemma="landsstýri" msd="SNSNAP" lemmaRef="bd:585678">Landsstýrið</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="kunngerð" msd="SFSAar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattligur" msd="APWFSD" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="eginnýtsla" msd="SFSDAr" lemmaRef="bd:527120">eginnýtsluni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">samband</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bátur" msd="SMSDAr" lemmaRef="bd:542627">bátinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bátur" msd="SMSNar" lemmaRef="bd:542627">bátur</w>
+            <w lemma="selja" msd="LSMSN" join="right" lemmaRef="bd:576279">seldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="afturvunnar" msd="LSFPN">afturvunnar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="skatta" msd="LSFPN" join="right" lemmaRef="bd:552600">skattaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="møguligur" msd="APSMSD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="konjunkturvinningur" msd="SMSDar" join="right">konjunkturvinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="vinnuligur" msd="APSMSN" join="right" lemmaRef="bd:557165">vinnuligur</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ikki" msd="DNd" join="left" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinnuligur" msd="APSMSN" lemmaRef="bd:557165">vinnuligur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1989" msd="NOgnc" join="left">1989</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="loyva" msd="VUAtnp" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="vinnuligur" msd="APSMSN" join="right" lemmaRef="bd:557165">vinnuligur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="land" msd="SFSNAr" lemmaRef="bd:527776">Lands</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattanevnd" msd="SFSNAr" lemmaRef="bd:535362">skattanevndin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="niðurstøða" msd="SFSAar" join="right" lemmaRef="bd:521827">niðurstøðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinna" msd="APSFSN" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="liga" msd="APSMSN" lemmaRef="bd:577144">liga</w>
+            <w lemma="virkin" msd="APSMSN" join="right" lemmaRef="bd:581516">virkin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ali-fyri-tøka" msd="SFPNar" join="right">Alifyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="alifiskur" msd="SMSNar" lemmaRef="bd:538669">alifiskur</w>
+            <pc lemma="/" msd="KO" join="right">/</pc>
+            <w lemma="smolt" msd="SMSNar" join="left" lemmaRef="bd:516949">smolt</w>
+            <w lemma="ali-fyri-tøka" msd="SFPNar">Alifyritøkur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="serstøða" msd="SFSDar" join="right" lemmaRef="bd:527455">serstøðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="liva" msd="Adegnc" lemmaRef="bd:576308">livandi</w>
+            <w lemma="alifiskur" msd="SMSNar" join="right" lemmaRef="bd:538669">alifiskur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="smolt" msd="SMSNar" join="right" lemmaRef="bd:516949">smolt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tengdar" msd="LSFPN">tengdar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="alifiskur" msd="SMSDAr" join="right" lemmaRef="bd:538669">alifiskinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fóður" msd="SNSNar" lemmaRef="bd:529379">fóður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsløn" msd="SFSNar" join="right" lemmaRef="bd:533472">arbeiðsløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ár" msd="SMSGar" lemmaRef="bd:517748">árs</w>
+            <w lemma="endi" msd="SMSDar" lemmaRef="bd:513771">enda</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="goymsluvirði" msd="SNSDar">goymsluvirði</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="innibera" msd="VNAPS3" lemmaRef="bd:576017">inniber</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNAr" join="right" lemmaRef="bd:524340">útreiðslurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="liva" msd="Adegnc" lemmaRef="bd:576308">livandi</w>
+            <w lemma="fiskur" msd="SMSAAr" join="right" lemmaRef="bd:539352">fiskin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">vera</w>
+            <w lemma="frádrignar" msd="LSFPN" join="right">frádrignar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="húsaleiga" msd="SFSNar" lemmaRef="bd:527225">Húsaleiga</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="húsaleiga" msd="SFSDar" lemmaRef="bd:527225">húsaleigu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="B" msd="SFSNar">B</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSNar" join="left" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAr" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umsiting" msd="SFSAar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útleigaður" msd="LSMSD" lemmaRef="bd:579627">útleigaðum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="sethús" msd="SNPDar" lemmaRef="bd:585129">sethúsum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="skjalprógva" msd="VIMtnp" join="right" lemmaRef="bd:552750">skjalprógvast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="undirstrika" msd="VIMtnp" join="right" lemmaRef="bd:549897">undirstrikast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="bøta" msd="VIAtnp" lemmaRef="bd:553597">bøta</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="slit" msd="SNSAar" lemmaRef="bd:518604">slit</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="brek" msd="SNSAar" join="right" lemmaRef="bd:514507">brek</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" join="right" lemmaRef="bd:576176">komin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="útleigaður" msd="LSNSN" lemmaRef="bd:579627">útleigað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" join="right" lemmaRef="bd:514174">verið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hiti" msd="SMSAar" lemmaRef="bd:548887">hita</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ljós" msd="SNSAar" lemmaRef="bd:570318">ljós</w>
+            <w lemma="krevja" msd="LSNPN" lemmaRef="bd:554166">kravd</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="leiga" msd="SFSDAr" join="right" lemmaRef="bd:521183">leiguni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="loyva" msd="VIMtnp" lemmaRef="bd:553445">loyvast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiguinntøka" msd="SFSDAr" join="right">leiguinntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="frádráttu" msd="SMSNAr">frádráttu</w>
+            <w lemma="rin" msd="SMSNAr" lemmaRef="bd:577001">rin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rímiligur" msd="APSMSN" lemmaRef="bd:556245">rímiligur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="skjalprógv" msd="SNSNar">skjalprógv</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">kravt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samla" msd="LWFSD" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="hita" msd="SFSDAr" lemmaRef="bd:552378">hita</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="elnýtsla" msd="SFSDAr" join="right">elnýtsluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="kunna" msd="SNSDar" lemmaRef="bd:576394">kann</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="108" msd="NOgnc">108</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="hitagjald" msd="SNSNAr">hitagjaldið</w>
+            <w lemma="býta" msd="VNMPS3" lemmaRef="bd:553607">býtast</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kvadratmeturnýtslu" msd="SFSDar">kvadratmeturnýtslu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="elnýtsla" msd="SFSDar">elnýtslu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lampa" msd="SNPDar" lemmaRef="bd:521147">lampu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="stað" msd="SNPDar" join="right" lemmaRef="bd:535747">støðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leigari" msd="SMPDar" lemmaRef="bd:546271">leigarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="húsfólk" msd="SNSAAr" lemmaRef="bd:585302">húsfólkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="nýtsla" msd="SFSNar" lemmaRef="bd:521900">nýtsla</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiga" msd="LWMSD" lemmaRef="bd:549594">leigaða</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="leiga" msd="VNAPS3" lemmaRef="bd:549594">leigar</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="hús" msd="SNPAAr" lemmaRef="bd:527779">húsini</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="búgva" msd="VNAPS3" lemmaRef="bd:575771">býr</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPN3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="máti" msd="SMPAar" lemmaRef="bd:546704">mátar</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="brúk" msd="SNSAar" lemmaRef="bd:514550">brúk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="PPM3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" join="right" lemmaRef="bd:557624">partvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="útreiðsla" msd="SFPNAr" join="right" lemmaRef="bd:524340">útreiðslurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="renta" msd="SFPNAr" join="right" lemmaRef="bd:522267">renturnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" join="right" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">Reglan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="c" msd="F">c</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="húsaleiguskattur" msd="SMSNar">Húsaleiguskattur</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="húsaleiga" msd="SFSDar" lemmaRef="bd:527225">húsaleigu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="serligur" msd="APSFSD" lemmaRef="bd:556727">serligari</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="húsaleiga" msd="SMSAar" join="left" lemmaRef="bd:527225">húsaleigu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bruttoskattur" msd="SMSNar">bruttoskattur</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="botnfrádráttt" msd="SMSAar">botnfrádráttt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="árligur" msd="DNd" join="right" lemmaRef="bd:556751">árliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="ásetingarlóg" msd="SFSNAr">ásetingarlógin</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="8a" msd="NOgnc" join="right">8a</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="frá" msd="DGd" join="left" lemmaRef="bd:513704">Frá</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="2017" msd="NOgnc">2017</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="botnfrádrotturin" msd="SMSNAr">botnfrádrotturin</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="24.000" msd="NOgnc" join="right">24.000</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útleigan" msd="SMSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hús" msd="SNPDar" lemmaRef="bd:527779">húsum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaðarendamál" msd="SNPAar" join="right">bústaðarendamál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útleigan" msd="SFSNAr" lemmaRef="bd:536831">Útleigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hús" msd="SNPDar" lemmaRef="bd:527779">húsum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="endamál" msd="SNPAar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFSDAr" join="right" lemmaRef="bd:526495">ásetingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="blandaður" msd="APWFSA" lemmaRef="bd:579595">blandaða</w>
+            <w lemma="útleigan" msd="SFSAAr" join="right" lemmaRef="bd:536831">útleigan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="samla" msd="LWFSN" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="leiguinntøkna" msd="SFSNar">leiguinntøkna</w>
+            <w lemma="býta" msd="VIMtnp" lemmaRef="bd:553607">býtast</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaðarpartur" msd="SMSNAr">bústaðarparturin</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útleigan" msd="SMSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaðarendamál" msd="SNPAar" join="right">bústaðarendamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSNar" join="right" lemmaRef="bd:537766">krav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="t" msd="PPF3SN">t</w>
+            <w lemma="alan" msd="SFSNar">alan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="útleigan" msd="SFSNAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaðarendamál" msd="SNPAar" join="right">bústaðarendamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="millumliður" msd="SNSAAr" join="right" lemmaRef="bd:531939">millumlið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="leiguavtala" msd="SFSNAr">leiguavtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="útleigari" msd="SMSAar" lemmaRef="bd:548661">útleigara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="búgva" msd="VNAPS3" lemmaRef="bd:575771">býr</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bústaður" msd="SMSDAr" join="right" lemmaRef="bd:566891">bústaðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">Inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="8a" msd="NOgnc">8a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ásetingarlóg" msd="SFSDAr" join="right">ásetingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="brutto" msd="DNd" lemmaRef="bd:587714">brutto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skatta" msd="LSFSN" join="right" lemmaRef="bd:552600">skattað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="het" msd="PDFpSN">het</w>
+            <w lemma="tann" msd="PPF3SN" join="right" lemmaRef="bd:587908">ta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="húsaeigari" msd="SMSNAr">húsaeigarin</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="veruligur" msd="APSFPA" lemmaRef="bd:557176">veruligar</w>
+            <w lemma="út" msd="SFPAar" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="reiðsla" msd="SFPAar" lemmaRef="bd:522249">reiðslur</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útleigan" msd="SFSAAr" join="right" lemmaRef="bd:536831">útleiganina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="botnfrádráttur" msd="SMSNar">botnfrádráttur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc" join="right">50.000</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="00" msd="NOgnc" join="left">00</w>
+            <w lemma="árligur" msd="DNd" join="right" lemmaRef="bd:556751">árliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="veruligur" msd="APWFPA" lemmaRef="bd:557176">veruligu</w>
+            <w lemma="útreiðsla" msd="SFPAAr" join="right" lemmaRef="bd:524340">útreiðslurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="árligur" msd="APSMSA" lemmaRef="bd:556751">árligan</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc" join="right">50.000</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="00" msd="NOgnc" join="both">00</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="mangur" msd="ACSMPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="bústaður" msd="SMPAar" join="right" lemmaRef="bd:566891">bústaðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nýggjur" msd="APSFSN" lemmaRef="bd:563018">Nýggj</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="botnfrádráttur" msd="SMSAar">botnfrádrátt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="100.000" msd="NOgnc" join="right">100.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nýggjur" msd="APWFSN" lemmaRef="bd:563018">Nýggja</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="talva" msd="SFSNAr" lemmaRef="bd:523447">Talvan</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">niðanfyri</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="munur" msd="SMSAAr" lemmaRef="bd:565797">munin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="árligur" msd="APWMSD" lemmaRef="bd:556751">árliga</w>
+            <w lemma="frádráttur" msd="SMSDAr" lemmaRef="bd:567649">frádráttinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="ymissur" msd="APWNPA" lemmaRef="bd:561688">ymsu</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="árligur" msd="APSMSN" lemmaRef="bd:556751">Árligur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="2017-2022" msd="NOgnc">2017-2022</w>
+            <w lemma="2017" msd="NOgnc">2017</w>
+            <w lemma="2018" msd="NOgnc">2018</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+            <w lemma="2020" msd="NOgnc">2020</w>
+            <w lemma="2021" msd="NOgnc">2021</w>
+            <w lemma="2022" msd="NOgnc">2022</w>
+            <w lemma="24.000" msd="NOgnc">24.000</w>
+            <w lemma="kr" msd="TS">kr</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr" msd="TS">kr</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr" msd="TS">kr</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr" msd="TS">kr</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr" msd="TS">kr</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr" msd="TS">kr</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="mangur" msd="ACSMPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="ánari" msd="SMPDar" join="right" lemmaRef="bd:548549">ánarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="íalt" msd="DNd" lemmaRef="bd:587566">íalt</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ogn" msd="SFSAAr" join="right" lemmaRef="bd:576965">ognina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ognalutur" msd="SMSNAr" join="right">Ognaluturin</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="inntøka" msd="SFSNAr" join="left" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="avgerð" msd="VNAAS3" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="býta" msd="VIMtnp" join="right" lemmaRef="bd:553607">býtast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="hús" msd="SNPAar" join="right" lemmaRef="bd:527779">hús</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="árligur" msd="DNd" join="right" lemmaRef="bd:556751">árliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tveir" msd="NCMPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="ánari" msd="SMPDar" join="right" lemmaRef="bd:548549">ánarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="velja" msd="VNAPS3" lemmaRef="bd:554155">velur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="roknskaparháttur" msd="SMSAAr" join="right">roknskaparháttin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="bruttoháttur" msd="SMSAAr" join="right">bruttoháttin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="109" msd="NOgnc">109</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bruttoháttin" msd="SMSNAr">bruttoháttin</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="25.000" msd="NOgnc">25.000</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="frádráttur" msd="SMSDar" join="right" lemmaRef="bd:567649">frádrátti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ognarlutur" msd="SMSDAr" join="right" lemmaRef="bd:566127">ognarlutinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="útleigari" msd="SMSNar" lemmaRef="bd:548661">útleigari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="leigumál" msd="SNPAar" lemmaRef="bd:515832">leigumál</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaðarendamál" msd="SNPAar" join="right">bústaðarendamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="velja" msd="VNAPS3" lemmaRef="bd:554155">velur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="bruttoháttur" msd="SMSAAr">bruttoháttin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samla" msd="LWFSA" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="leiguinntøka" msd="SFSAAr" join="right">leiguinntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðvíkir" msd="VNAPS3">viðvíkir</w>
+            <w lemma="útleigan" msd="SMSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaðarendamál" msd="SNPAar" join="right">bústaðarendamál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">hinvegin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útleigan" msd="SFSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaðarendamál" msd="SNPAar">bústaðarendamál</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útleigan" msd="SFSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="endamál" msd="SNPAar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="b" msd="SMSNAr">b</w>
+            <w lemma="ruttohátturin" msd="SMSNAr">ruttohátturin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="útleigan" msd="SFSAAr" lemmaRef="bd:536831">útleiganina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaðarendamál" msd="SNPAar" join="right">bústaðarendamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vanligur" msd="APWFPN" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="húsaleiga" msd="SFSAar" lemmaRef="bd:527225">húsaleigu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="háttur" msd="SMSDAr" lemmaRef="bd:567481">háttinum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hin" msd="PDFpSA" lemmaRef="bd:513757">hina</w>
+            <w lemma="útleigan" msd="SFSAAr" join="right" lemmaRef="bd:536831">útleiganina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hús" msd="SNPNAr" lemmaRef="bd:527779">húsini</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="brúka" msd="LSNPN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentustuðlslógini" msd="SFSDAr" join="right">rentustuðlslógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="renta" msd="SFPNAr" lemmaRef="bd:522267">renturnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentustuðulslóg" msd="SFSDar" join="right">rentustuðulslóg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ini" msd="DNd" join="right">ini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="útleigari" msd="SMSNar" lemmaRef="bd:548661">útleigari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hús" msd="SNPNar" lemmaRef="bd:527779">hús</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útleigan" msd="SMSAar" join="right" lemmaRef="bd:536831">útleigan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="summarhús" msd="SNPNar" lemmaRef="bd:570438">Summarhús</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="standa" msd="VNAPP3" lemmaRef="bd:576197">standa</w>
+            <w lemma="aloftast" msd="DNd">aloftast</w>
+            <w lemma="tómur" msd="APSNPN" lemmaRef="bd:554729">tóm</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">ver</w>
+            <w lemma="ða" msd="VNAPP3">ða</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="vinnuligur" msd="APSNPN" lemmaRef="bd:557165">vinnulig</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útleigaður" msd="LSNPN" lemmaRef="bd:579627">útleigað</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="njóta" msd="VNAPS3" lemmaRef="bd:575860">nýtur</w>
+            <w lemma="tað" msd="PPN3PA" lemmaRef="bd:513682">tey</w>
+            <w lemma="sjálvur" msd="APSMSN" join="right" lemmaRef="bd:555235">sjálvur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="hyggja" msd="LSNSN" lemmaRef="bd:576325">hugt</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="ætlan" msd="SFSNar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="eigari" msd="SMSGAr" join="right" lemmaRef="bd:513834">eigarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ogna" msd="VNAAS3" lemmaRef="bd:550912">ognaði</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="hús" msd="SNPAAr" join="right" lemmaRef="bd:527779">húsini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="tað" msd="PPN3PA" lemmaRef="bd:513682">tey</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="inntak" msd="SFSNAr" join="right" lemmaRef="bd:537729">inntøk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="SFSNAr" lemmaRef="bd:576756">an</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="íløga" msd="SFSAAr" lemmaRef="bd:524236">íløguna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rentuútreiðsla" msd="SFPAAr">rentuútreiðslurnar</w>
+            <w lemma="o.a." msd="TS">o.a.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1991" msd="NOgnc" join="left">1991</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="kæra" msd="VUAtnp" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyva" msd="VNAAS3" lemmaRef="bd:553445">loyvdi</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSDar" lemmaRef="bd:528601">halli</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útleigaður" msd="APSNPD" lemmaRef="bd:579627">útleigaðum</w>
+            <w lemma="summarhús" msd="SNPDar" join="right" lemmaRef="bd:570438">summarhúsum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="CS" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="privatur" msd="APSNPN" join="right" lemmaRef="bd:560948">privat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">Líkningarvaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landsskattanevnd" msd="SFSDAr" join="right">landsskattanevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hallur" msd="SNSNar" lemmaRef="bd:538594">Hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íbúð" msd="SFSDar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2012" msd="NOgnc">2012</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAr">skattakærunevndini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="útleigan" msd="SFSDAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íbúð" msd="SFSDar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Keypmannahavn" msd="SFSDaP" join="right" lemmaRef="bd:578386">Keypmannahavn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="íbúð" msd="SFSNAr" lemmaRef="bd:536754">Íbúðin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="útleigaður" msd="LSFSN" lemmaRef="bd:579627">útleigað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1.juli" msd="NOgnc">1.juli</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Sam" msd="APSNSN" join="right">Sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bært" msd="DGd">bært</w>
+            <w lemma="húsaleiguroknskapur" msd="SMSDAr">húsaleiguroknskapinum</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="24.935" msd="NOgnc" join="left">24.935</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="51.330" msd="NOgnc" join="left">51.330</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2010" msd="NOgnc">2010</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="58.206" msd="NOgnc" join="left">58.206</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2011" msd="NOgnc" join="right">2011</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="nokta" msd="VNAAS3" lemmaRef="bd:552419">noktaði</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Leiguinntøka" msd="SFSNAr">Leiguinntøkan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="39.450" msd="NOgnc">39.450</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="80.000" msd="NOgnc">80.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2010" msd="NOgnc">2010</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="72.000" msd="NOgnc">72.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2011" msd="NOgnc" join="right">2011</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leigumál" msd="SNSDAr" lemmaRef="bd:515832">leigumálinum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="ávikav" msd="DNd">ávikav</w>
+            <w lemma="ist" msd="DNd">ist</w>
+            <w lemma="63.385" msd="NOgnc">63.385</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="131.330" msd="NOgnc">131.330</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="130.206" msd="NOgnc">130.206</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="harav" msd="DNd" lemmaRef="bd:587268">harav</w>
+            <w lemma="rentuútreiðsla" msd="SFPNAr">rentuútreiðslurnar</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="45.815" msd="NOgnc">45.815</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="122.230" msd="NOgnc">122.230</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="122.230" msd="NOgnc">122.230</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="kærunevnd" msd="SFSNAr" lemmaRef="bd:534453">Kærunevndin</w>
+            <w lemma="leggja" msd="VNAAS3" lemmaRef="bd:518970">legði</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="dentur" msd="SMSAar" lemmaRef="bd:542387">dent</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hall" msd="SNSNAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="vaksa" msd="VNAAS3" lemmaRef="bd:518946">vaks</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="gongd" msd="SFSNar" lemmaRef="bd:534114">gongd</w>
+            <w lemma="venda" msd="VNAAS3" join="right" lemmaRef="bd:553767">vendi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">Grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="virks" msd="SNSNAr">virks</w>
+            <w lemma="emið" msd="SNSNAr">emið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="rentabult" msd="APSNSN" join="right">rentabult</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="APSNSN" join="right" lemmaRef="bd:557165">vinnuligt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" join="right" lemmaRef="bd:533493">Avgerðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ítøkiligur" msd="APSFSN" lemmaRef="bd:556214">ítøkilig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innibera" msd="VNAPS3" lemmaRef="bd:576017">inniber</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="samlaður" msd="APSFSA" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="meting" msd="SFSAar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" lemmaRef="bd:573237">virkseminum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" join="right" lemmaRef="bd:554957">kæraranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="vi" msd="DGd">vi</w>
+            <w lemma="ð" msd="APSNSD">ð</w>
+            <w lemma="fíggjarligur" msd="APSMSD" lemmaRef="bd:556661">fíggjarligum</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eyga" msd="SNSAar" join="right" lemmaRef="bd:513549">eyga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="keypa" msd="VUAtnp" lemmaRef="bd:553478">keypt</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="íbúð" msd="SFSAar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Keypmannahavn" msd="SFSDaP" join="right" lemmaRef="bd:578386">Keypmannahavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="búgva" msd="VNAAS3" lemmaRef="bd:575771">búði</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="útbúgving" msd="SFSDar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="niðra" msd="DNd" join="right" lemmaRef="bd:552024">niðri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">Umstøðurnar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="keyp" msd="SNSDAr" lemmaRef="bd:515578">keypinum</w>
+            <w lemma="bera" msd="VNAPP3" lemmaRef="bd:576019">bera</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvur" msd="APSNSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bregða" msd="SNSAar" lemmaRef="bd:576425">brá</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="broyta" msd="VNAPP3" lemmaRef="bd:553579">broyta</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="frádraga" msd="VIAtnp">frádraga</w>
+            <w lemma="hall" msd="SNSAAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="110" msd="NOgnc">110</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hallur" msd="SNSNar" lemmaRef="bd:538594">Hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sethúsaognum" msd="SMPDar">sethúsaognum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAr">skattakærunevndin</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="kærumál" msd="SNSDar" lemmaRef="bd:515793">kærumáli</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2011" msd="NOgnc">2011</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="upp" msd="SFSDAr" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fatan" msd="SFSDAr" lemmaRef="bd:533876">fatanini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="útleiguvirksemi" msd="SNSAar">útleiguvirksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kærarnir" msd="SMPNAr">Kærarnir</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="draga" msd="VUAtnp" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="154.322" msd="NOgnc" join="left">154.322</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="húsaútleigu" msd="SFSDar">húsaútleigu</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="sethúsaognum" msd="SMPDar">sethúsaognum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hel" msd="TS" lemmaRef="bd:577015">hel</w>
+            <w lemma="vt" msd="TS">vt</w>
+            <w lemma="hvør" msd="PIMpSN" join="right" lemmaRef="bd:587906">hvør</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Útleiguvirksemið" msd="SNSNAr">Útleiguvirksemið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="hjávinna" msd="SFSNar" join="right" lemmaRef="bd:520493">hjávinna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kærarnir" msd="SMPNAr">Kærarnir</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="starv" msd="SNPAar" lemmaRef="bd:537306">størv</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="høvuðsvinna" msd="SFSAar" join="right" lemmaRef="bd:520629">høvuðsvinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="rentuberandi" msd="Adegnc" lemmaRef="bd:563913">rentuberandi</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hús" msd="SNPDAr" lemmaRef="bd:527779">húsunum</w>
+            <w lemma="samanhildin" msd="LSFSN">samanhildin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøka" msd="SFPAAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útlit" msd="SNPAAr" lemmaRef="bd:517864">útlitini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøka" msd="SFPDar" lemmaRef="bd:520688">inntøkum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="framtíð" msd="SFSDAr" join="right" lemmaRef="bd:532699">framtíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="tykja" msd="VIMtnp" lemmaRef="bd:576389">tykjast</w>
+            <w lemma="sera" msd="DNd" lemmaRef="bd:587473">sera</w>
+            <w lemma="ivasamur" msd="APSNSN" join="right" lemmaRef="bd:562867">ivasamt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="bera" msd="VNAAS3" lemmaRef="bd:576019">bar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="útleiga" msd="SFSAAr">útleiguna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="avlop" msd="SNSAar" lemmaRef="bd:514356">avlop</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bræði" msd="SNSDar" join="right" lemmaRef="bd:573411">bræði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="grunda" msd="SNSGar" lemmaRef="bd:549473">grundar</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="ákærunevnd" msd="SFSNAr">ákærunevndin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fundur" msd="SMSDar" lemmaRef="bd:565701">fundi</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2011" msd="NOgnc">2011</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Hýruvognskoyring" msd="SFSNar">Hýruvognskoyring</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hýruvognskoyring" msd="SFSDar">hýruvognskoyring</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="býta" msd="LSFSN" lemmaRef="bd:553607">býtt</w>
+            <w lemma="sundur" msd="DNd" lemmaRef="bd:587484">sundur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="koyri-inn-tøka" msd="SFPAar" join="right">koyriinntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lýsing" msd="SFPDar" lemmaRef="bd:525379">lýsingum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="posters" msd="F" join="left">posters</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bakrútur" msd="SMSDAr" join="right">bakrútinum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">Upphæddin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="árligur" msd="DNd" lemmaRef="bd:556751">árliga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="Toll-og" msd="SNSDaP">Toll-og</w>
+            <w lemma="skattaráð" msd="SNSDaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgjald" msd="SNPAar" lemmaRef="bd:537438">avgjøld</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skráseting" msd="SFSDar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="motorakfar" msd="SNPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="at" msd="CS" join="left" lemmaRef="bd:513694">at</w>
+            <w lemma="hýra" msd="SNPNar" lemmaRef="bd:520641">hýru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skúlaakfar" msd="SNPNar">skúlaakfør</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undantikin" msd="LSNPN" lemmaRef="bd:581415">undantikin</w>
+            <w lemma="virðisavgjald" msd="SNSAar" join="right">virðisavgjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skráseta" msd="VIAtnp" lemmaRef="bd:576367">skráseta</w>
+            <w lemma="motorakfar" msd="SNSAar" lemmaRef="bd:537884">motorakfar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hýra" msd="SNSAar" lemmaRef="bd:520641">hýru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skúlavognur" msd="SMSAar">skúlavogn</w>
+            <w lemma="krevja" msd="VNMPS3" lemmaRef="bd:554166">krevst</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Akstovuni" msd="SFSDAP" join="right">Akstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="hýra" msd="SNSNar" join="right" lemmaRef="bd:520641">hýru</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skúlavognur" msd="SMSNar">skúlavognur</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="mánaður" msd="SMPNar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ganga" msd="LSMPN" lemmaRef="bd:576001">gingnir</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skráseting" msd="SFSDAr" lemmaRef="bd:525877">skrásetingini</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hýra" msd="SFSNar" lemmaRef="bd:520641">hýru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skúlavognur" msd="SMSNar" join="right">skúlavognur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="virðisavgjald" msd="SNSNAr">virðisavgjaldið</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="falsliga" msd="DNd">falsliga</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="tíð" msd="SFSAAr" join="right" lemmaRef="bd:536436">tíðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="resta" msd="VNAPS3" lemmaRef="bd:552564">restar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="mánaður" msd="SMPDAr" join="right" lemmaRef="bd:566206">mánaðunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">Loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skráseta" msd="VIAtnp" lemmaRef="bd:576367">skráseta</w>
+            <w lemma="hýra" msd="SMSAar" join="right" lemmaRef="bd:520641">hýru</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skúlavognur" msd="SMSAar">skúlavogn</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="veita" msd="LSNSN" join="right" lemmaRef="bd:553565">veitt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="akfar" msd="SNSNAr" lemmaRef="bd:537420">akfarið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="skúlakoyring" msd="SFSAar" lemmaRef="bd:525899">skúlakoyring</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="hýra" msd="SFSAar" lemmaRef="bd:520641">hýru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vognskoyring" msd="SFSAar" join="right">vognskoyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="geva" msd="LSNSN" lemmaRef="bd:576061">givið</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="akfar" msd="SNSAar" join="right" lemmaRef="bd:537420">akfar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skráseting" msd="SFSDar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hýra" msd="SFSDar" lemmaRef="bd:520641">hýru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skúlavogn" msd="SMSDar" join="right">skúlavogn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="skrásetingargjald" msd="SNSAar" join="right">skrásetingargjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="kunngerð" msd="SFSAar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2011" msd="NOgnc" join="right">2011</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">Tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skráseta" msd="VIAtnp" lemmaRef="bd:576367">skráseta</w>
+            <w lemma="hýruvognur" msd="SMSAar" lemmaRef="bd:539835">hýruvogn</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="skráseting" msd="SFSAar" lemmaRef="bd:525877">skrásetingar</w>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nágreiniligur" msd="DNd" lemmaRef="bd:556259">nágreiniliga</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="koyribók" msd="SFSAar" join="right">koyribók</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="framvísast" msd="VIMtnp">framvísast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSDar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hýruvognur" msd="SMSNAr" lemmaRef="bd:539835">hýruvognurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kilometuravlesing" msd="SFSAar" join="right">kilometuravlesing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="treyt" msd="SFPAar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="omanfyrinevndur" msd="APWFSD" lemmaRef="bd:579116">omanfyrinevndu</w>
+            <w lemma="kunngerð" msd="SFSDar" join="right" lemmaRef="bd:534538">kunngerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">Vegleiðandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="hýruvognur" msd="SFSAar" lemmaRef="bd:539835">hýruvogn</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="minstumark" msd="SNPNar">minstumørk</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="miðalinntøka" msd="SFSAar">miðalinntøku</w>
+            <w lemma="pr" msd="TS" join="right">pr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="koyra" msd="LSMSA" lemmaRef="bd:553384">koyrdan</w>
+            <w lemma="kilometur" msd="SMSAar" join="right" lemmaRef="bd:566995">kilometur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Tórshavn" msd="SFSGaP" lemmaRef="bd:578389">Tórshavnar</w>
+            <w lemma="kommuna" msd="SFSDaP" lemmaRef="bd:520934">kommunu</w>
+            <w lemma="4,50" msd="NOgnc">4,50</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="koyra" msd="LSMSA" lemmaRef="bd:553384">koyrdan</w>
+            <w lemma="km" msd="TT">km</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="pláss" msd="SNPDar" lemmaRef="bd:570218">plássum</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Skúlavognskoyring" msd="SFSNar">Skúlavognskoyring</w>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="omanfyristandandi" msd="DNd" lemmaRef="bd:563627">omanfyristandandi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skúlavognur" msd="SMPDar" join="right">skúlavognum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="nevna" msd="LWFSD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2011" msd="NOgnc">2011</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skúlavognur" msd="SMSAar">skúlavogn</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="frálæra" msd="SFSAar" lemmaRef="bd:527181">frálæru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="næm" msd="SMPAar">næm</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingar" msd="SMPAar">ingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="ætla" msd="VIAtnp" join="right" lemmaRef="bd:549302">ætlast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skúlavognskoyring" msd="SFSAar">skúlavognskoyring</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="111" msd="NOgnc">111</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Eginnýtlsa" msd="SFSNar">Eginnýtlsa</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="framleiðsla" msd="SFPDar" lemmaRef="bd:520079">framleiðslum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eginnýtsla" msd="SFSNAr" join="right" lemmaRef="bd:527120">eginnýtslan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimila" msd="LSFSN" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="privatur" msd="APWMSN" lemmaRef="bd:560948">privati</w>
+            <w lemma="vinnurekandi" msd="APWMSN" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="framleiðsla" msd="SFPDar" join="right" lemmaRef="bd:520079">framleiðslum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="brúk" msd="SNSAar" join="right" lemmaRef="bd:514550">brúk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="húsa" msd="SNSGar" lemmaRef="bd:552322">húsar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hald" msd="SNSGar" lemmaRef="bd:583097">haldið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gáva" msd="SFPAar" join="right" lemmaRef="bd:520375">gávur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="keypsvirði" msd="SNSDAr" lemmaRef="bd:572426">keypsvirðinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leiðsluvirði" msd="SNSDAr" join="right">leiðsluvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="skatta" msd="VNAPS3" lemmaRef="bd:552600">skattar</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felagsútreiðsl" msd="SFPDAr">felagsútreiðsl</w>
+            <w lemma="unum" msd="SFPDAr" join="right">unum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPP3" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatnýtsla" msd="SFSAAr">privatnýtsluna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="bilur" msd="SMSDar" join="right" lemmaRef="bd:542624">bili</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="telefon" msd="SFSDar" join="right">telefon</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ljós" msd="SNSDar" lemmaRef="bd:570318">ljósi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hiti" msd="SMSDar" join="right" lemmaRef="bd:548887">hita</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">Meginreglan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="neyvur" msd="APSFSA" lemmaRef="bd:555248">neyva</w>
+            <w lemma="metan" msd="SFSAar" lemmaRef="bd:534798">metan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýtsla" msd="SFSDAr" join="right" lemmaRef="bd:521900">nýtsluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="CS" lemmaRef="bd:587265">Har</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">vísast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" lemmaRef="bd:565908">roknskapinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="prógva" msd="VIMtnp" lemmaRef="bd:552753">prógvast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="dagligur" msd="DNd" lemmaRef="bd:556085">dagliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="føra" msd="LSNSN" lemmaRef="bd:553403">ført</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">Bæði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ráða" msd="VNAPS3" lemmaRef="bd:576406">ræður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="spurni" msd="SMSAar" lemmaRef="bd:547719">spurna</w>
+            <w lemma="r" msd="SNSAar" join="right">r</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="tekin" msd="SNSAar" lemmaRef="bd:529307">tekin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="býtislutfall" msd="SNSAAr" join="right">býtislutfallið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="kontantur" msd="DNd" join="right" lemmaRef="bd:559542">kontant</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="prógva" msd="VIMtnp" lemmaRef="bd:552753">prógvast</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kuponum" msd="SMPDar" join="right">kuponum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">eginnýtsla</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vísa" msd="LSFSN" join="right" lemmaRef="bd:553515">víst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattgjald" msd="SNSNar" join="right">skattgjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSNAr" lemmaRef="bd:576757">arin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sanna" msd="VIAtnp" join="right" lemmaRef="bd:551018">sanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="kontantur" msd="DNd" join="right" lemmaRef="bd:559542">kontant</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="egin" msd="SMSAAr" lemmaRef="bd:581131">egin</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nýtsla" msd="SFSAAr" join="right" lemmaRef="bd:521900">nýtsluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SMSNar" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattur" msd="SNSNAP" lemmaRef="bd:531119">Skatt</w>
+            <w lemma="aráð" msd="SNSNAr">aráðið</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">vegleiðandi</w>
+            <w lemma="minstuupphædd" msd="SFPAar" join="right">minstuupphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="kunngera" msd="LSFPN" lemmaRef="bd:575720">kunngjørdar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rundskriv" msd="SNSDar" join="right" lemmaRef="bd:516543">rundskrivi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="minstuupphædd" msd="SFPAar">minstuupphæddir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nýtsla" msd="SFSAAr" lemmaRef="bd:521900">nýtsluna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="minna" msd="VIMtnp" lemmaRef="bd:518971">minnast</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="vanligur" msd="APSFPA" lemmaRef="bd:556584">vanligar</w>
+            <w lemma="matvøra" msd="SFPAar" lemmaRef="bd:521522">matvørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="t.d" msd="TS">t.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tubbaksvøra" msd="SFPNar" join="right">tubbaksvørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="drykkivøra" msd="SFPNar" lemmaRef="bd:587811">drykkivørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="klæði" msd="SNPNar" join="right" lemmaRef="bd:572439">klæðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="egin" msd="APSNSN" lemmaRef="bd:581131">Egið</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" lemmaRef="bd:513771">enda</w>
+            <w lemma="nevna" msd="VIMtnp" lemmaRef="bd:553339">nevnast</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ráði" msd="SNSNAP" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="samtykkja" msd="VUAtnp" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="fylgjandi" msd="Adegnc" join="right" lemmaRef="bd:563697">fylgjandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="handverkari" msd="SMPNar" lemmaRef="bd:545725">Handverkarar</w>
+            <w lemma="handverkari" msd="SMPNar" lemmaRef="bd:545725">Handverkarar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="handverksmeistari" msd="SMPNar">handverksmeistarar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="missa" msd="LSFSD" lemmaRef="bd:553983">mistari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="svara" msd="DNd" lemmaRef="bd:551385">svarandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vanligur" msd="APSFSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="arbeiðstíð" msd="SFSAar" join="right" lemmaRef="bd:533474">arbeiðstíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="leggja" msd="VNAPS3" lemmaRef="bd:518970">leggur</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skap" msd="VIAtnp" lemmaRef="bd:536850">skapa</w>
+            <w lemma="vara" msd="Adegnc" lemmaRef="bd:551382">varandi</w>
+            <w lemma="virði" msd="SNPAar" lemmaRef="bd:573238">virðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="sjálvur" msd="APSMSA" lemmaRef="bd:555235">sjálvan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpSA" join="right" lemmaRef="bd:513722">annan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="fak" msd="SNSAar" join="right" lemmaRef="bd:514840">fak</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tveir" msd="NCMPN" lemmaRef="bd:530548">tveir</w>
+            <w lemma="handverkari" msd="SMPNar" lemmaRef="bd:545725">handverkarar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="handverksmeistari" msd="SMPNar">handverksmeistarar</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sokallaður" msd="APSNSA" lemmaRef="bd:579991">sokallað</w>
+            <w lemma="gerðabýti" msd="SNSAar" join="right" lemmaRef="bd:572290">gerðabýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="lítil" msd="ASWFSN" lemmaRef="bd:562662">minsta</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="inntøkuføra" msd="VIMtnp" lemmaRef="bd:553402">inntøkuførast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Anna" msd="PIFpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="skattgjaldari" msd="SMPAar" lemmaRef="bd:547448">skattgjaldarar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mannagongd" msd="SFSNAr" lemmaRef="bd:534740">mannagongdin</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="skyldugur" msd="APSFSN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="svara" msd="DNd" lemmaRef="bd:551385">svarandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vanligur" msd="APSFSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="arbeiðstíð" msd="SFSAar" lemmaRef="bd:533474">arbeiðstíð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="útbúgving" msd="SFSAar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="sjálvur" msd="APSMSA" join="right" lemmaRef="bd:555235">sjálvan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSFSD" lemmaRef="bd:556584">vanligari</w>
+            <w lemma="frítíð" msd="SFSDar" join="right" lemmaRef="bd:534015">frítíð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I.2" msd="NOgnc" join="right">I.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TÍÐARGREINAN" msd="SFSNAr">TÍÐARGREINAN</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="skipan" msd="SFSDar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stíga" msd="Adegnc" lemmaRef="bd:575783">stígandi</w>
+            <w lemma="skattaálegging" msd="SFSDar">skattaálegging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tíðarvísari" msd="Adegnc">tíðarvísari</w>
+            <w lemma="inntøkuuppgerð" msd="SFSDar">inntøkuuppgerð</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="útreiðsla" msd="SFSNar" lemmaRef="bd:524340">útreiðsla</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattauppgerð" msd="SFSAAr" join="right">skattauppgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="112" msd="NOgnc">112</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNAr" join="right">inntøkuuppgerðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="einstakur" msd="APSFPN" lemmaRef="bd:561160">einstakar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="høvuðsregla" msd="SFPAar" join="right" lemmaRef="bd:520625">høvuðsreglur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="brot" msd="SNSAAr" lemmaRef="bd:514523">brotið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíðargreinan" msd="SMSAAr" join="right">tíðargreinan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">Inntøkur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="inntøkuár" msd="SNSNAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="persónligur" msd="APSMSD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="skattgjaldari" msd="SMSDar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vinnurekandi" msd="Adegnc" join="right" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="álma" msd="VNAPS3" lemmaRef="bd:524188">álma</w>
+            <w lemma="nakkaárið" msd="SNSAAr">nakkaárið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="endaligur" msd="APWFSA" lemmaRef="bd:555875">endaligu</w>
+            <w lemma="álíkning" msd="SFSAAr" join="right" lemmaRef="bd:526487">álíkningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="roknskaparár" msd="SNSNAr" lemmaRef="bd:516517">roknskaparárið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="álmanakkaár" msd="SNSNAr" join="right" lemmaRef="bd:517736">álmanakkaárið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="8-15" msd="NOgnc">8-15</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="S." msd="TS" join="right">S.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="sjálvstøðugur" msd="APSFSA" lemmaRef="bd:554392">sjálvstøðuga</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="enda" msd="VNAPS3" lemmaRef="bd:549452">endar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="roknskaparskeið" msd="SNSNAr">roknskaparskeiðið</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPNar" join="right" lemmaRef="bd:566206">mánaðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="undantikin" msd="LSNSN" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stovning" msd="SFSDar" lemmaRef="bd:526019">stovning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="broyting" msd="SFSDar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="roknskaparár" msd="SNSDar" join="right" lemmaRef="bd:516517">roknskaparári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TS">sbr.</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">Meginreglan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" join="right" lemmaRef="bd:552600">skattað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSMSN" join="right" lemmaRef="bd:575908">vunnin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" join="right" lemmaRef="bd:575908">vunnin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="ivi" msd="SMSNar" lemmaRef="bd:577140">ivi</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="ska" msd="VNAPS3">ska</w>
+            <w lemma="l" msd="VIAtnp">l</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tíð" msd="SFSNAr" lemmaRef="bd:536436">tíðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arkravi" msd="SNSAar" join="right">arkravi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjaldkomudagur" msd="SMSNar" lemmaRef="bd:568486">gjaldkomudagur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gjalddagur" msd="SMSNar" lemmaRef="bd:568485">gjalddagur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="serligur" msd="APSFPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tøka" msd="SFSDar" join="right" lemmaRef="bd:523802">tøku</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="føring" msd="SFSDar" join="right">føring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="stuttur" msd="DNd" lemmaRef="bd:562083">stutt</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">Arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">Meginreglan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðstakari" msd="SMSNar" lemmaRef="bd:544551">arbeiðstakari</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skatting" msd="SFPAar" join="right" lemmaRef="bd:525839">skattingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSNSN" join="right" lemmaRef="bd:561497">liðugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="síggja" msd="VNMPS3" join="right" lemmaRef="bd:514175">sæst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hall" msd="SNSAar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="at" msd="CS" join="right" lemmaRef="bd:513694">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="bóka" msd="LSFPN" lemmaRef="bd:550237">bókaðar</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="tíð" msd="SFSAAr" join="right" lemmaRef="bd:536436">tíðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarstøða" msd="SFSDAr" join="right" lemmaRef="bd:527205">fíggjarstøðuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virkja" msd="APSMPN" lemmaRef="bd:554057">Virkir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fríur" msd="APSFSD" lemmaRef="bd:563109">fríari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="grannskoðari" msd="SMPNar" lemmaRef="bd:545635">grannskoðarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="advokatur" msd="SMPNar" join="right" lemmaRef="bd:538643">advokatar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="samur" msd="PIFpPA" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="SFSDar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undantikin" msd="DNd" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="arkitektur" msd="SMPAar" lemmaRef="bd:538710">arkitektar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ráðgevandi" msd="Adegnc" lemmaRef="bd:564068">ráðgevandi</w>
+            <w lemma="verk" msd="SNPAar" join="right" lemmaRef="bd:517602">verk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="frøðingur" msd="SMPNar" join="right" lemmaRef="bd:539470">frøðingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sami" msd="PIMpSN" lemmaRef="bd:573819">sami</w>
+            <w lemma="háttur" msd="SMSNar" lemmaRef="bd:567481">háttur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="brúka" msd="LSMSN" lemmaRef="bd:588027">brúktur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="arbeiði" msd="SNPAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="velja" msd="LWMSN" lemmaRef="bd:554155">valdi</w>
+            <w lemma="háttur" msd="SMSNAr" lemmaRef="bd:567481">hátturin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="brúka" msd="LSMSN" lemmaRef="bd:588027">brúktur</w>
+            <w lemma="framyvir" msd="DNd" join="right" lemmaRef="bd:587259">framyvir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDAr" join="right" lemmaRef="bd:536495">uppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ómaksløn" msd="SFSNar" lemmaRef="bd:536781">Ómaksløn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="advokatur" msd="SMPDar" lemmaRef="bd:538643">advokatum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grannskoðari" msd="SMPDar" lemmaRef="bd:545635">grannskoðarum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="endaligur" msd="APSNSN" lemmaRef="bd:555875">endaligt</w>
+            <w lemma="rættarkrav" msd="SNSNar" lemmaRef="bd:537995">rættarkrav</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="búgva" msd="LSNSN" lemmaRef="bd:575771">búgvið</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avrokna" msd="VIAtnp" join="right" lemmaRef="bd:550963">avrokna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="langur" msd="DNd" join="right" lemmaRef="bd:564185">langt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ómaksløn" msd="SFSNar" lemmaRef="bd:536781">ómaksløn</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="rokna" msd="LSNSN" join="right" lemmaRef="bd:550959">roknað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rokning" msd="SFSDar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avrokning" msd="SFSDar" join="right" lemmaRef="bd:524485">avrokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avrokna" msd="LSNSN" lemmaRef="bd:550963">avroknað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APSFSD" lemmaRef="bd:556584">vanligari</w>
+            <w lemma="mannagongd" msd="SFSDar" join="right" lemmaRef="bd:534740">mannagongd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arkitektur" msd="SMPNar" join="right" lemmaRef="bd:538710">Arkitektar</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ráðgevandi" msd="Adegnc" join="left" lemmaRef="bd:564068">ráðgevandi</w>
+            <w lemma="verkfrøðingur" msd="SMPNar" lemmaRef="bd:542125">verkfrøðingar</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">Hesir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="vanligur" msd="APSFPA" lemmaRef="bd:556584">vanligar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tíð" msd="SFSAAr" join="right" lemmaRef="bd:536436">tíðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="brúka" msd="VUAtnp" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiði" msd="SNSAAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="kostnaður" msd="SMSAar" join="right" lemmaRef="bd:566179">kostnað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">Arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="treyt" msd="SFSDar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="DNd">að</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="kostnaður" msd="SMPDar" join="right" lemmaRef="bd:566179">kostnaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="kostn" msd="SMSAar">kostn</w>
+            <w lemma="aður" msd="SMPAar" join="right">aður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSMPN" lemmaRef="bd:576131">tiknir</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognaruppgerð" msd="SFSAAr" join="right" lemmaRef="bd:534987">ognaruppgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyt" msd="SFSNAr" join="right" lemmaRef="bd:536371">treytin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sami" msd="PIMpSN" lemmaRef="bd:573819">sami</w>
+            <w lemma="háttur" msd="SMSNar" lemmaRef="bd:567481">háttur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">Eru</w>
+            <w lemma="mangur" msd="ACSMPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="eigari" msd="SMPNar" join="right" lemmaRef="bd:513834">eigarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyr" msd="DNd">fyr</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="uppgerð" msd="SFSDAr" join="right" lemmaRef="bd:536495">uppgerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ráðgeva" msd="LSNSN" lemmaRef="bd:576089">ráðgivið</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="byggja" msd="LSNSN" lemmaRef="bd:518965">bygt</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sam" msd="SFSAar">sam</w>
+            <w lemma="sýning" msd="SFSAar" lemmaRef="bd:526114">sýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="113" msd="NOgnc">113</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="byggiætlan" msd="SFSNar" join="right">byggiætlan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kapping" msd="SFPAar" lemmaRef="bd:525161">kappingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapping" msd="SFPDar" join="right" lemmaRef="bd:525161">kappingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="bóka" msd="VIMtnp" lemmaRef="bd:550237">bókast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útreiðsla" msd="SFSNar" lemmaRef="bd:524340">útreiðsla</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">Serlig</w>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="gald" msd="Adegnc" join="right">gald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="samsýning" msd="SFSAar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upphædd" msd="SFPNar" join="right" lemmaRef="bd:536498">Upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSFPN" lemmaRef="bd:518970">lagdar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="byggiharri" msd="SMSAAr" join="right" lemmaRef="bd:544903">byggiharran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="bóka" msd="LSFPN" lemmaRef="bd:550237">bókaðar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstrarroknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565906">rakstrarroknskapinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="118" msd="NOgnc" join="right">118</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="endi" msd="SMSDar" lemmaRef="bd:513771">enda</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="118" msd="NOgnc" join="right">118</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="greiniligur" msd="DNd" lemmaRef="bd:556258">greiniliga</w>
+            <w lemma="fyri-seta" msd="VNAPS3" join="right">fyrisetur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sammeting" msd="SFSNar" lemmaRef="bd:525754">sammeting</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="uppgivnu" msd="LWFPA">uppgivnu</w>
+            <w lemma="A" msd="SFPAAr">A</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFPAAr" join="left" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ársroknskapur" msd="SMSAAr" lemmaRef="bd:565907">ársroknskapin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="vísa" msd="LSFSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="bein" msd="DNd" lemmaRef="bd:514417">bein</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" lemmaRef="bd:565908">roknskapinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðmerking" msd="SFSDar" join="right" lemmaRef="bd:526425">viðmerking</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="uppstilling" msd="SFSNar" join="right" lemmaRef="bd:526350">uppstilling</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="sammeting" msd="SFSAAr" lemmaRef="bd:525754">sammetingina</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" lemmaRef="bd:565908">roknskapinum</w>
+            <w lemma="frádrignu" msd="APWFPA">frádrignu</w>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="sam" msd="APWFPA">sam</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bært" msd="DGd">bært</w>
+            <w lemma="kontoavrit" msd="SNSDar" lemmaRef="bd:515672">kontoavriti</w>
+            <w lemma="ávísa" msd="LWFPA" lemmaRef="bd:553517">ávístu</w>
+            <w lemma="a-inntøka" msd="SNSAar" join="right" lemmaRef="bd:518974">A-inntøkurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I.3" msd="NOgnc" join="right">I.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">FRÁDRÁTTIR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="BRUTTOinntøka" msd="SFSDAr">BRUTTOINNTØKUNI</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">Rakstrarútreiðslur</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="B-inntøka" msd="SFSNar" lemmaRef="bd:518976">B-inntøka</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="rakstrarkostnaður" msd="SMSNar" lemmaRef="bd:566182">rakstrarkostnaður</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">Hesin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="lýstur" msd="LSMSN">lýstur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="hon" msd="RFPND" join="left" lemmaRef="bd:513683">tær</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="ganga" msd="VNAPP3" lemmaRef="bd:576001">ganga</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFPAAr" join="right" lemmaRef="bd:520688">inntøkurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="hon" msd="PPF3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">reglan</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónligur" msd="APSNSD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avmarking" msd="SFSNAr" lemmaRef="bd:524478">Avmarkingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPDar" lemmaRef="bd:586727">rakstrarútreiðslum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tveir" msd="NCFPA" lemmaRef="bd:530548">tvær</w>
+            <w lemma="høvuðsavmark" msd="SFPAar" join="right">høvuðsavmark</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingar" msd="SFPAar" join="right">ingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="privatur" msd="APSFPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="útreiðsla" msd="SFPDar" lemmaRef="bd:524340">útreiðslum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="støði" msd="SNSDar" lemmaRef="bd:572988">støðis</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stovningarútreiðsla" msd="SFPDar" join="right">stovningarútreiðslum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">Rakstrarútreiðslur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="endaligur" msd="APSFSN" lemmaRef="bd:555875">endalig</w>
+            <w lemma="rættarskylda" msd="SFSNar">rættarskylda</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="krav" msd="SNSAAr" join="right" lemmaRef="bd:537766">kravið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="støðisútreiðsla" msd="SFPNar">støðisútreiðslur</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avskriva" msd="LSFPN" lemmaRef="bd:552788">avskrivaðar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SNSDar" join="right" lemmaRef="bd:522235">reglu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tengdar" msd="LSFPN">tengdar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="avskrivingarbarum" msd="APSFPD">avskrivingarbarum</w>
+            <w lemma="ogn" msd="SFPDar" join="right" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hallur" msd="SNSNar" lemmaRef="bd:538594">Hall</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="t.v.s." msd="TS" join="left">t.v.s.</w>
+            <w lemma="negativur" msd="APSFSN" lemmaRef="bd:555145">negativ</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="seinur" msd="ACSNSA" lemmaRef="bd:555778">seinni</w>
+            <w lemma="inntøkuár" msd="SNSAar" lemmaRef="bd:515493">inntøkuár</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rúm" msd="SNSNar" lemmaRef="bd:577036">rúm</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fyrri" msd="ACSNSA" lemmaRef="bd:586802">fyrri</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nakar" msd="PIFpPN" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="avmarking" msd="SFPNar" lemmaRef="bd:524478">avmarkingar</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="neyðskuldarsemju" msd="SFSAar" join="right">neyðskuldarsemju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="eftirgi" msd="VNAPS3">eftirgi</w>
+            <w lemma="vna" msd="SFSNar">vna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvboðin" msd="APSFSA" lemmaRef="bd:562709">sjálvbodna</w>
+            <w lemma="skuldarsemja" msd="SFSAar" join="right">skuldarsemju</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">Somuleiðis</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="umleggja" msd="LSFSN" lemmaRef="bd:576251">umløgd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partapeningur" msd="SMSAar">partapening</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="býtilig" msd="APSNPA">býtilig</w>
+            <w lemma="lánsbræv" msd="SNPAar" join="right" lemmaRef="bd:538214">lánsbrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hallur" msd="SNSNar" lemmaRef="bd:538594">Hall</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="trotabúgv" msd="SMSAar" join="right" lemmaRef="bd:570633">trotabúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjaldssteðgur" msd="SMSAar">gjaldssteðg</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TS">sbr.</w>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="c" msd="TT" join="right">c</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="privatur" msd="APSFPN" lemmaRef="bd:560948">Privatar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="privatur" msd="APSFPN" lemmaRef="bd:560948">Privatar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="avmarka" msd="LSFPN" lemmaRef="bd:550093">avmarkaðar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vøra" msd="SFPAar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="framleiðsla" msd="SFPAar" lemmaRef="bd:520079">framleiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="brúk" msd="SNSAar" join="right" lemmaRef="bd:514550">brúk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="húsarhald" msd="SNSAAr" lemmaRef="bd:583119">húsarhaldið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gáva" msd="SFPAar" join="right" lemmaRef="bd:520375">gávur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíð" msd="SFPDar" lemmaRef="bd:536436">tíðum</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="torførur" msd="APSNSN" lemmaRef="bd:555056">torført</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="útreiðsla" msd="SFSNar" lemmaRef="bd:524340">útreiðsla</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="privatur" msd="APSFSN" lemmaRef="bd:560948">privat</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinnuligur" msd="APSFSN" join="right" lemmaRef="bd:557165">vinnulig</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="høvuðsregla" msd="SFSNar" lemmaRef="bd:520625">høvuðsregla</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIMtnp" join="right" lemmaRef="bd:576426">sigast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ganga" msd="VNAPP3" lemmaRef="bd:576001">ganga</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="mangur" msd="ASWNPD" lemmaRef="bd:564189">flestu</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="114" msd="NOgnc">114</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattgjaldari" msd="SMPDar" join="right" lemmaRef="bd:547448">skattgjaldarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="líkamikið" msd="DNd" lemmaRef="bd:587035">líkamikið</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="royna" msd="LSNSN" lemmaRef="bd:553345">roynt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="høvuðsheiti" msd="SNPDar" lemmaRef="bd:572374">høvuðsheitum</w>
+            <w lemma="mega" msd="VNAPP3" lemmaRef="bd:576398">mugu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="privatur" msd="APSFPN" join="right" lemmaRef="bd:560948">privatar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="nevna" msd="VIMtnp" lemmaRef="bd:553339">nevnast</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="klæði" msd="SNPAar" join="right" lemmaRef="bd:572439">klæðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="matur" msd="SMSAar" join="right" lemmaRef="bd:566445">mat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">sigast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="møgu" msd="SMPAAr">møgu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="leikarnar" msd="SMPAAr">leikarnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="serligur" msd="APSFSD" lemmaRef="bd:556727">serligari</w>
+            <w lemma="ætlan" msd="SFSDar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fylgja" msd="SFSNar" lemmaRef="bd:520150">fylgja</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSMSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="áhugi" msd="SMSDar" lemmaRef="bd:549247">áhuga</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nøkta" msd="VIAtnp" lemmaRef="bd:552431">nøkta</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privatan</w>
+            <w lemma="tørvur" msd="SMSAar" join="right" lemmaRef="bd:531911">tørv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttarrættur" msd="SMSNar">Frádráttarrættur</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="vinna" msd="SMSNAr" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rakstur" msd="SMSNAr" lemmaRef="bd:567627">raksturin</w>
+            <w lemma="greiða" msd="DNd" lemmaRef="bd:553662">greitt</w>
+            <w lemma="viðføra" msd="VNAPS3" lemmaRef="bd:524081">viðførur</w>
+            <w lemma="ítøkiligur" msd="APSFPA" lemmaRef="bd:556214">ítøkiligar</w>
+            <w lemma="meirútreiðsla" msd="SFPAar" lemmaRef="bd:521535">meirútreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="út" msd="SFPNAr" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="reiðsla" msd="SFPNAr" lemmaRef="bd:522249">reiðslurnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="grunda" msd="LSFPN" lemmaRef="bd:549473">grundaðar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vinnuligur" msd="APSFPA" lemmaRef="bd:557165">vinnuligar</w>
+            <w lemma="orsøkir" msd="SFPAar" join="right">orsøkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="ynski" msd="SNSAar" lemmaRef="bd:530206">ynski</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APSFSA" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="44" msd="NOgnc" join="right">44</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1985" msd="NOgnc" join="left">1985</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="sýta" msd="VUAtnp" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="skattgjaldari" msd="SMSAar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1984" msd="NOgnc">1984</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="1985" msd="NOgnc">1985</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="sjálvstøðugur" msd="APSFSA" lemmaRef="bd:554392">sjálvstøðuga</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="húsaleiga" msd="SFSAar" join="right" lemmaRef="bd:527225">húsaleigu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="olja" msd="SFSAar" join="right" lemmaRef="bd:521918">olju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="el" msd="SNSAar" join="right" lemmaRef="bd:576761">el</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kostur" msd="SMSAar" lemmaRef="bd:566023">kost</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innbúgv" msd="SMSAar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="grund" msd="SFSDar" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="geving" msd="SFSDar" join="right">geving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="nevna" msd="LWNSD" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="privatur" msd="APSFPN" join="right" lemmaRef="bd:560948">privatar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">Líkningarvaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landsskattanevnd" msd="SFSDAr" join="right">landsskattanevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="43" msd="NOgnc" join="right">43</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1991" msd="NOgnc" join="left">1991</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="líkningarvald" msd="SNSNAP" lemmaRef="bd:515968">Líkningarvaldið</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="møblasøla" msd="SFSDar">møblasølu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="fulltíðarstarv" msd="SNSAar" lemmaRef="bd:537621">fulltíðarstarv</w>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umsetning" msd="SMSNar" lemmaRef="bd:526269">umsetning</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ur" msd="SMSNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="bruttovinningur" msd="SMSNar" join="left" lemmaRef="bd:538927">bruttovinningur</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lágur" msd="APSMSN" join="right" lemmaRef="bd:555839">lágur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">Líkningarvaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landsskatta" msd="SMSDar">landsskatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nevnd" msd="SFSDAr" join="right" lemmaRef="bd:534912">nevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rakstur" msd="SMSNar" join="right" lemmaRef="bd:567627">Rakstur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stovnan" msd="SMSAAr" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="støði" msd="SNSAar" lemmaRef="bd:572988">støði</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="ávísa" msd="LSNSN" lemmaRef="bd:553517">ávíst</w>
+            <w lemma="omanfyri" msd="DNd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="frádráttarrættur" msd="SMSAAr" join="right">frádráttarrættin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útr" msd="SFSNAr">útr</w>
+            <w lemma="eiðslan" msd="SFSNAr">eiðslan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vinnuligur" msd="APSFPA" lemmaRef="bd:557165">vinnuligar</w>
+            <w lemma="orsøkir" msd="SFPAar">orsøkir</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" join="right" lemmaRef="bd:576280">skilja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útreiðsla" msd="SFSDAr" lemmaRef="bd:524340">útreiðsluni</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="hon" msd="PPF3SD" lemmaRef="bd:513683">henni</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="høvd" msd="SNSGar" lemmaRef="bd:571794">høvuðs</w>
+            <w lemma="heiti" msd="SNPDar" lemmaRef="bd:572335">heitum</w>
+            <w lemma="halda" msd="VNAPP3" lemmaRef="bd:576164">halda</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="innanfyri" msd="DGd" lemmaRef="bd:587316">innanfyri</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="karmur" msd="SMPAar" lemmaRef="bd:532218">karmar</w>
+            <w lemma="vinna" msd="SFSNAr" lemmaRef="bd:524070">vinnan</w>
+            <w lemma="higartil" msd="DNd" lemmaRef="bd:587304">higartil</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" join="right" lemmaRef="bd:576399">havt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">Útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSGar" lemmaRef="bd:514788">endamáls</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="nýttur" msd="APSNSA" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="inntøkugrundarlag" msd="SNSAar" join="right">inntøkugrundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="stovnan" msd="SFSNAr" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="nýggjur" msd="APSNSD" lemmaRef="bd:563018">nýggjum</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="øking" msd="SFSNar" join="right" lemmaRef="bd:526546">øking</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="útbygging" msd="SFSNar" join="left" lemmaRef="bd:526571">útbygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="støði" msd="SNSAar" join="right" lemmaRef="bd:572988">støði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="aloftast" msd="DNS">aloftast</w>
+            <w lemma="sermerkja" msd="LSFPN" lemmaRef="bd:554043">sermerktar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="stovningur" msd="SMPNar" join="right" lemmaRef="bd:541580">stovningar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="støðisútreiðsl" msd="SFPNar" join="right">støðisútreiðsl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SFPNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="orðing" msd="SFSDAr" lemmaRef="bd:525557">orðingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyritreyt" msd="SFSNAr" lemmaRef="bd:534038">fyritreytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="føra" msd="VUAtnp" lemmaRef="bd:553403">ført</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ognarminking" msd="SFSAar">ognarminking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" join="right" lemmaRef="bd:547448">skattgjaldaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útvegan" msd="SFSAar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umsetingarvirði" msd="SNSDar" join="right">umsetingarvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognarumskifti" msd="SNSAar" join="right">ognarumskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bygningur" msd="SMSAar" join="right" lemmaRef="bd:538967">bygning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="útveganarpeningur" msd="SMSNAr">útveganarpeningurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="brúka" msd="LSMSN" join="right" lemmaRef="bd:588027">brúktur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="CS" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="t.d." msd="TS" join="left">t.d.</w>
+            <w lemma="bygningur" msd="SMSNAr" join="right" lemmaRef="bd:538967">bygningurin</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="brúk" msd="SNSNar" lemmaRef="bd:514550">brúk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rakstur" msd="SMSAar" join="right" lemmaRef="bd:567627">rakstur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rakstr" msd="SMSAar" join="right">rakstr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="argøgn" msd="SFSAar" join="right">argøgn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Software" msd="F">Software</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="meginregla" msd="SFSAar" lemmaRef="bd:521530">meginreglu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="software" msd="F" join="right">software</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="spurn" msd="SMSAAr" join="right">spurn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingin" msd="SMSAAr">ingin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="software" msd="F" join="right">software</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="samtykkja" msd="VUAtnp" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="velja" msd="VIAtnp" join="right" lemmaRef="bd:554155">velja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstrar</w>
+            <w lemma="útreiðsla" msd="SFSAar" lemmaRef="bd:524340">útreiðslu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="aktivera" msd="VIAtnp" lemmaRef="bd:551766">aktivera</w>
+            <w lemma="útreiðsla" msd="SFSAAr" lemmaRef="bd:524340">útreiðsluna</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avskriving" msd="SFPAar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="13.apríl" msd="NOgnc">13.apríl</w>
+            <w lemma="1989" msd="NOgnc" join="right">1989</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="115" msd="NOgnc">115</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I.4" msd="NOgnc" join="right">I.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">RAKSTRARÚTREIÐSLUR</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="frammanfyri" msd="DNd" lemmaRef="bd:587248">Frammanfyri</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">almenn</w>
+            <w lemma="frágreiðing" msd="SFSNar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="grundregla" msd="SFPAAr" lemmaRef="bd:586344">grundreglurnar</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrarútreiðslur" msd="SFSNar" join="right" lemmaRef="bd:586727">rakstrarútreiðsla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppgjørdur" msd="LSFSN" join="right" lemmaRef="bd:579307">uppgjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="rakstrarkostnaður" msd="SMSNar" lemmaRef="bd:566182">rakstrarkostnaður</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="ganga" msd="VNAPP3" lemmaRef="bd:576001">ganga</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFPAAr" join="right" lemmaRef="bd:520688">inntøkurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tryggja" msd="VNAPP3" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="hon" msd="PPM3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="t" msd="PPN3SN">t</w>
+            <w lemma="að" msd="CS">að</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="framm" msd="DNd">framm</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="anundan" msd="DNd">anundan</w>
+            <w lemma="gjalda" msd="LSFPN" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ogn" msd="SFPNar" join="right" lemmaRef="bd:576965">ognar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="føra" msd="VIMtnp" lemmaRef="bd:553403">førast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðan" msd="DNd" lemmaRef="bd:586873">síðan</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innt" msd="LSFSN">innt</w>
+            <w lemma="øka" msd="SFSNAr" lemmaRef="bd:577145">økan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hús" msd="SNSAar" join="right" lemmaRef="bd:527779">hús</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lítil" msd="ACSFPN" lemmaRef="bd:562662">Minni</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="loyva" msd="VIMtnp" lemmaRef="bd:553445">loyvast</w>
+            <w lemma="frádrignar" msd="LSFPN">frádrignar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="skattalóg" msd="SFSDAP" lemmaRef="bd:535361">Skattalógini</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="32" msd="NOgnc">32</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDar" lemmaRef="bd:524340">útreiðslum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roynd" msd="SFPAar" join="right" lemmaRef="bd:535147">royndar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="granskingarvirksemi" msd="SNSAar" join="right">granskingarvirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" join="right" lemmaRef="bd:576399">havt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="vinna" msd="SFSNAr" lemmaRef="bd:524070">vinnan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="byrja" msd="LSFSN" join="right" lemmaRef="bd:549807">byrjað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="frávik" msd="SNSNar" lemmaRef="bd:515014">frávik</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frammanfyri" msd="DGd" lemmaRef="bd:587248">frammanfyri</w>
+            <w lemma="standa" msd="Adegnc" lemmaRef="bd:576197">standandi</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tengdar" msd="LSFPN">tengdar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="32" msd="NOgnc">32</w>
+            <w lemma="skula" msd="VNAPP3" join="right" lemmaRef="bd:576393">skulu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppgjørdur" msd="LSFSN" join="right" lemmaRef="bd:579307">uppgjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roynd" msd="SFPAar" join="right" lemmaRef="bd:535147">royndar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="granskingarvirksemi" msd="SNSAar" join="right">granskingarvirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="skyldugur" msd="APWMSN" lemmaRef="bd:554317">skyldugi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" join="right" lemmaRef="bd:576399">havt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="vinna" msd="SFSNAr" lemmaRef="bd:524070">vinnan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="byrja" msd="LSFSN" join="right" lemmaRef="bd:549807">byrjað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">Hesar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inna" msd="SFSDAr" join="right" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="tøka" msd="SFSDAr" lemmaRef="bd:523802">tøkuni</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vinna" msd="SFSNAr" lemmaRef="bd:524070">vinnan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="byrja" msd="LSFSN" lemmaRef="bd:549807">byrjað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="nærri" msd="ASWNPA" lemmaRef="bd:586805">næstu</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="inntøkuár" msd="SNPAAr" join="right" lemmaRef="bd:515493">inntøkuárini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">Hin</w>
+            <w lemma="skattur" msd="APWMSN" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APWMSN" lemmaRef="bd:554317">skyldugi</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSMSN" lemmaRef="bd:578418">stórur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" lemmaRef="bd:524340">útreiðslunum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="ár" msd="SNSNAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="síggja" msd="VNAPS3" join="right" lemmaRef="bd:514175">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="royndur" msd="SNSAar" join="right" lemmaRef="bd:579440">royndar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="granskingarvirksemi" msd="SNSAar">granskingarvirksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ráevni" msd="SNSAar" lemmaRef="bd:572761">ráevni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="regla" msd="SFPAar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSAAr" lemmaRef="bd:535361">skattalógina</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="rentuútreiðsla" msd="SFPNar">rentuútreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íløga" msd="SFSDar" join="right" lemmaRef="bd:524236">íløgu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rakstrarskuld" msd="SFSDar">rakstrarskuld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuvirki" msd="SNSAar">vinnuvirki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="provisión" msd="SFSAar" join="right">provisión</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stovningur" msd="SMPAar" join="right" lemmaRef="bd:541580">stovningar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="provisión" msd="SFSAar">provisión</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="premia" msd="SFSAar" lemmaRef="bd:522117">premiu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lántøka" msd="SFSAar" lemmaRef="bd:521356">lántøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ábyrgd" msd="SFSAar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuvirki" msd="SNSAar">vinnuvirki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="renta" msd="SFSNAr" lemmaRef="bd:522267">Rentan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPGar" join="right" lemmaRef="bd:524957">gjaldingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rentuútreiðsla" msd="SFPNar" join="right">Rentuútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSFPN" lemmaRef="bd:576176">komnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPGar" lemmaRef="bd:524957">gjaldingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="draga" msd="VUAtnp" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">næst</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="inntøkuføra" msd="LSFPN" lemmaRef="bd:553402">inntøkuførdar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="álmanakkaár" msd="SNSAAr" join="right" lemmaRef="bd:517736">álmanakkaárið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="renta" msd="SFPNAr" lemmaRef="bd:522267">renturnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSFPN" lemmaRef="bd:576176">komnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPGar" join="right" lemmaRef="bd:524957">gjaldingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="staðfesta" msd="LSNSD" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="p" msd="TS">p</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APSFSD" lemmaRef="bd:554319">skattskyldugari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útlán" msd="SNSDar" lemmaRef="bd:517867">útláni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuligur" msd="APSNSD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="endamál" msd="SNSDar" join="right" lemmaRef="bd:514788">endamáli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ábyrgd" msd="SFSDar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="banki" msd="SMSAar" lemmaRef="bd:513763">banka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="áognari" msd="SMPAar" lemmaRef="bd:548550">áognarar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="lán" msd="SNSDar" lemmaRef="bd:576930">láni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFSDar" join="right" lemmaRef="bd:533367">ábyrgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avtala" msd="LSNSN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1994" msd="NOgnc" join="right">1994</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SMSDar" lemmaRef="bd:535361">skattalógi</w>
+            <w lemma="ni" msd="SNSDar">ni</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðing" msd="SFSAar" join="right" lemmaRef="bd:524798">ferðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="boðan" msd="SFSAar" join="right" lemmaRef="bd:533602">boðan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lýsing" msd="SFPAar" lemmaRef="bd:525379">lýsingar</w>
+            <w lemma="o.t" msd="TS" join="right">o.t</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinna" msd="SNSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seinur" msd="ACSNPA" lemmaRef="bd:555778">seinni</w>
+            <w lemma="inntøkuár" msd="SNPAar" lemmaRef="bd:515493">inntøkuár</w>
+            <w lemma="draga" msd="VNMPP3" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="frávik" msd="SNSNar" lemmaRef="bd:515014">frávik</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="grundregla" msd="SFSDAr" lemmaRef="bd:586344">grundregluni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">Landsstýrið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="áseta" msd="VUAtnp" lemmaRef="bd:576366">ásett</w>
+            <w lemma="nær" msd="ACSFPA" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skjalprógv" msd="SNSAar">skjalprógv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgreinan" msd="SFSAar">útgreinan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" lemmaRef="bd:524340">útreiðslunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="loyva" msd="LSFPA" lemmaRef="bd:553445">loyvdar</w>
+            <w lemma="upphædd" msd="SFPAar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vistarhald" msd="SNSAar" join="right" lemmaRef="bd:517658">vistarhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvboðin" msd="APSFSA" lemmaRef="bd:562709">sjálvbodna</w>
+            <w lemma="dagpeningaskipan" msd="SFSAar">dagpeningaskipan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="skyldugur" msd="APSMPA" lemmaRef="bd:554317">skyldugar</w>
+            <w lemma="einstaklingur" msd="SMPAar" join="right" lemmaRef="bd:539179">einstaklingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="sjálvur" msd="APSNSA" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="støðugur" msd="APSNSA" lemmaRef="bd:554391">støðugt</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="116" msd="NOgnc">116</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">Frádráttir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="framflyting" msd="SFSAar" lemmaRef="bd:524858">framflyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hall" msd="SNPDar" lemmaRef="bd:538004">hallum</w>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc">33</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="SNSAar" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="SNSAar">b</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="c" msd="SNSAar">c</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattauppgerð" msd="SFSNAr">skattauppgerðin</w>
+            <w lemma="ein" msd="NCNSA" lemmaRef="bd:530546">eitt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="hall" msd="SNSAar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kan" msd="VNAPS3">kan</w>
+            <w lemma="n" msd="TS">n</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="nærri" msd="ASWNPA" lemmaRef="bd:586805">næstu</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyrri" msd="ASWNSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="aldur" msd="APSNSN" lemmaRef="bd:578703">alt</w>
+            <w lemma="hall" msd="SNSNAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="nógv" msd="DNd" join="right" lemmaRef="bd:586968">nógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">Fær</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="neyðskuldarsemju" msd="SFSAar" join="right">neyðskuldarsemju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skuld" msd="VNAPS3" lemmaRef="bd:535969">skuldar</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sjálvboðin" msd="APSFSA" lemmaRef="bd:562709">sjálvbodna</w>
+            <w lemma="skuldarsemja" msd="SFSAar" join="right">skuldarsemju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="óbrúktur" msd="LSNSN" lemmaRef="bd:559424">óbrúkt</w>
+            <w lemma="frádráttarbart" msd="APSNSN">frádráttarbart</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gamal" msd="ACSNPD" lemmaRef="bd:562213">eldri</w>
+            <w lemma="inntøkuár" msd="SNPDar" lemmaRef="bd:515493">inntøkuárum</w>
+            <w lemma="lækka" msd="LSNSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lækka" msd="LSFSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lækkingarupphædd" msd="SFSNAr">Lækkingarupphæddin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="minka" msd="LSFSN" lemmaRef="bd:550045">minkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkupartur" msd="SMSDar" join="right">inntøkuparti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="frígeva" msd="APWFSD" lemmaRef="bd:576087">frígivnu</w>
+            <w lemma="skuld" msd="SFSDAr" join="right" lemmaRef="bd:535969">skuldini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lækking" msd="SFSNAr" lemmaRef="bd:525343">Lækkingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuár" msd="SNSAAr" join="right" lemmaRef="bd:515493">inntøkuárið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="skuldareftirgeving" msd="SFSNAr">skuldareftirgevingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="staðfesta" msd="LSFSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="úrskurður" msd="SMSNar" lemmaRef="bd:566328">úrskurður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="neyðskuldarsemju" msd="SFSAar">neyðskuldarsemju</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skuldarsemja" msd="SFSAar">skuldarsemju</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="inntøkuár" msd="SNSAar" join="right" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">Skulu</w>
+            <w lemma="hall" msd="SNPNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="inntøkuár" msd="SNPDar" lemmaRef="bd:515493">inntøkuárum</w>
+            <w lemma="lækka" msd="VIMtnp" join="right" lemmaRef="bd:549976">lækkast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="óbrúktur" msd="LSNSN" lemmaRef="bd:559424">óbrúkt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="gamal" msd="ACSNPD" lemmaRef="bd:562213">eldri</w>
+            <w lemma="ár" msd="SNPDar" lemmaRef="bd:517748">árum</w>
+            <w lemma="lækka" msd="LSNSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="óbrúktur" msd="LSNSN" lemmaRef="bd:559424">óbrúkt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ungur" msd="ACSNPD" lemmaRef="bd:555787">yngri</w>
+            <w lemma="ár" msd="SNPDar" join="right" lemmaRef="bd:517748">árum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heilur" msd="APSFSN" lemmaRef="bd:554630">Heil</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="APSFSN" lemmaRef="bd:557628">lutvís</w>
+            <w lemma="umlegging" msd="SFSNar" lemmaRef="bd:526262">umlegging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umbýtilig" msd="APSNPA">umbýtilig</w>
+            <w lemma="lánsbræv" msd="SNPAar" lemmaRef="bd:538214">lánsbrøv</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="síðustillað" msd="LSNSN">síðustillað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skuldarsemja" msd="SFSDar">skuldarsemju</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umle" msd="SFSAar">umle</w>
+            <w lemma="gging" msd="SFSAar">gging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hall" msd="SNSNAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="lækka" msd="LSNSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="munur" msd="SMSAAr" lemmaRef="bd:565797">munin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="áljóðandi" msd="Adegnc" lemmaRef="bd:564122">áljóðandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kursvirði" msd="SNSAAr">kursvirðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="umleggja" msd="LWFSD" lemmaRef="bd:576251">umløgdu</w>
+            <w lemma="skuld" msd="SFSDAr" lemmaRef="bd:535969">skuldini</w>
+            <w lemma="umbýtisdagur" msd="SMSAAr" join="right">umbýtisdagin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Hallur" msd="SNSNaP" lemmaRef="bd:538594">Hall</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="trotabúgv" msd="SNSAar" join="right" lemmaRef="bd:570633">trotabúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjaldssteðgur" msd="SMSAar">gjaldssteðg</w>
+            <w lemma="o.t" msd="TS" join="right">o.t</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="frádrigið" msd="LSNSN">frádrigið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="PPF3SD" lemmaRef="bd:513683">henni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSFSN" join="right" lemmaRef="bd:576419">goldin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="gjalda" msd="APWMSN" lemmaRef="bd:576419">goldni</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gjaldingarár" msd="SNSDAr" join="right">gjaldingarárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="34" msd="NOgnc">34</w>
+            <w lemma="nevna" msd="VNAPS3" join="right" lemmaRef="bd:553339">nevnir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="fara" msd="VIMtnp" lemmaRef="bd:576051">farast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattligur" msd="APSFPD" lemmaRef="bd:557087">skattligum</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ognarlutur" msd="SMPDar" join="right" lemmaRef="bd:566127">ognarlutum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSMPN" lemmaRef="bd:553611">nýttir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="hjúnafelag" msd="SNSDAr">hjúnafelagnum</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="e" msd="CI">e</w>
+            <w lemma="lla" msd="DNd">lla</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ánari" msd="SMSNar" join="right" lemmaRef="bd:548549">ánari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" join="right" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="hjúnafelagi" msd="SMSNar" lemmaRef="bd:569427">hjúnafelagi</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="flyta" msd="LSFPN" lemmaRef="bd:576302">fluttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSDAr">vinnuvirkinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="RNSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="hjún" msd="APWNSD" lemmaRef="bd:515330">hjúna</w>
+            <w lemma="felagi" msd="SNSDAr" lemmaRef="bd:585807">felaganum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fyrrnevndur" msd="APWMSD" join="right" lemmaRef="bd:579126">fyrrnevnda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">Stykki</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">áseti</w>
+            <w lemma="r" msd="VNAPS3" join="right">r</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="aftan" msd="DNd" lemmaRef="bd:586859">aftan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="yvirflyt" msd="SFSAAr">yvirflyt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingina" msd="SFSAAr">ingina</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ogn" msd="SFPNAr" lemmaRef="bd:576965">ognirnar</w>
+            <w lemma="avskrivingarliga" msd="DNd">avskrivingarliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="hall" msd="SNSDar" join="left" lemmaRef="bd:528601">halli</w>
+            <w lemma="viðgera" msd="LSFPN" join="right" lemmaRef="bd:575715">viðgjørdar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="útvega" msd="LSFPN" lemmaRef="bd:549537">útvegaðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="móttakari" msd="SMSDAr" lemmaRef="bd:546710">móttakaranum</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="peningaupp" msd="SFSAar">peningaupp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hædd" msd="SFSAar" join="right" lemmaRef="bd:534305">hædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="útvega" msd="LSFPN" lemmaRef="bd:549537">útvegaðar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriv" msd="SFPNar">avskriv</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingar" msd="SFPNar">ingar</w>
+            <w lemma="metta" msd="LSFPN" join="right" lemmaRef="bd:552610">mettar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">Stykki</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fyriskipan" msd="SFPAAr" lemmaRef="bd:534037">fyriskipanirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ogn" msd="SFPNAr" lemmaRef="bd:576965">ognirnar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="yvirflyting" msd="SFSDar">yvirflyting</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="hjúnar" msd="SMPAar">hjúnar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="felagi" msd="SFSNAr" lemmaRef="bd:585807">felagan</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="flyta" msd="LSFPN" lemmaRef="bd:576302">fluttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="staðfesta" msd="LSMSN" lemmaRef="bd:553837">staðfestur</w>
+            <w lemma="kursvinningur" msd="SMSNar">kursvinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="stað" msd="SNSDar" lemmaRef="bd:535747">stað</w>
+            <w lemma="festa" msd="LSNSN" lemmaRef="bd:553842">fest</w>
+            <w lemma="kurstap" msd="SNSNar">kurstap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarkrøvum" msd="SFPDar">fíggjarkrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremm" msd="APeNPD">fremm</w>
+            <w lemma="andi" msd="APSNPD" lemmaRef="bd:513785">andum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuvirki" msd="SNSAar">vinnuvirki</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="gjaldarans" msd="SMSGAr" join="right">gjaldarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kursvinningur" msd="SMSNar">Kursvinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="tap" msd="SNSNar" join="left" lemmaRef="bd:577069">tap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremm" msd="APSNPD">fremm</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="andi" msd="APSNPD" lemmaRef="bd:513785">andum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="ur" msd="SMSNar" lemmaRef="bd:576765">urin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="staðfesta" msd="LSMSN" lemmaRef="bd:553837">staðfestur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="gjalda" msd="LSNSN" join="right" lemmaRef="bd:576419">goldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="35a" msd="NOgnc">35a</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sølupeningur" msd="SMSNar">sølupeningur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="good" msd="F">good</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="will" msd="F" join="left">will</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="immateriellar" msd="APSFPA">immateriellar</w>
+            <w lemma="ogn" msd="SFPAar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="søluárið" msd="SNSAAr" join="right">søluárið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="keypspeningur" msd="SMSNAr" lemmaRef="bd:539979">Keypspeningurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="good" msd="F">good</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="will" msd="F" join="left">will</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="immateriellar" msd="APSFPA">immateriellar</w>
+            <w lemma="ogn" msd="SFPAar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <w lemma="stórur" msd="APSFPD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="upphædd" msd="SFPDar" lemmaRef="bd:536498">upphæddum</w>
+            <w lemma="keypsárið" msd="SNSAAr">keypsárið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="9" msd="NOgnc">9</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="117" msd="NOgnc">117</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="næstkomandi" msd="ASWNPA" lemmaRef="bd:563832">næstkomandi</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">Fevnir</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rættur" msd="APSMSN" lemmaRef="bd:564347">rættur</w>
+            <w lemma="o.t" msd="TS" join="right">o.t</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ávísur" msd="APSNSA" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="keypspeningur" msd="SMSNAr" lemmaRef="bd:539979">keypspeningurin</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <w lemma="stórur" msd="APSFPD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="upphædd" msd="SFPDar" lemmaRef="bd:536498">upphæddum</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="allur" msd="PINpSA" lemmaRef="bd:587907">alt</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="møguligur" msd="APSFSN" lemmaRef="bd:557122">Møgulig</w>
+            <w lemma="restsaldo" msd="SFSNar">restsaldo</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="frádragast" msd="VIMtnp">frádragast</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="søla" msd="APWMSD" lemmaRef="bd:523417">sølu</w>
+            <w lemma="peningur" msd="SMSDAr" lemmaRef="bd:540811">peninginum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="framhaldandi" msd="DNd" lemmaRef="bd:563601">framhaldandi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="35b" msd="NOgnc">35b</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sølupeningur" msd="SMSNar">sølupeningur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSMSA" lemmaRef="bd:557165">vinnuligan</w>
+            <w lemma="fiskiskapur" msd="SMSAar" join="right" lemmaRef="bd:565863">fiskiskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="veiðiloyvi" msd="SNSAar" join="right" lemmaRef="bd:573216">veiðiloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntøkuføra" msd="LSMSN" lemmaRef="bd:553402">inntøkuførdur</w>
+            <w lemma="søluárið" msd="SNSAAr">søluárið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="útreiðsluførdur" msd="LSMSN">útreiðsluførdur</w>
+            <w lemma="keypsárið" msd="SNSAAr" join="right">keypsárið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fe" msd="SgncaP">Fe</w>
+            <w lemma="vnir" msd="VNAPP3">vnir</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="longa" msd="ACSMSN" lemmaRef="bd:521309">longur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ein" msd="NCNSA" lemmaRef="bd:530546">eitt</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="býta" msd="VIMtnp" lemmaRef="bd:553607">býtast</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="veiðiloyvi" msd="SNSDar" join="right" lemmaRef="bd:573216">veiðiloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skip" msd="SNSNar" lemmaRef="bd:516806">Skip</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="36" msd="NOgnc">36</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="loyva" msd="VNAPS3" lemmaRef="bd:553445">loyvir</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="afturbering" msd="SFSDar" lemmaRef="bd:524399">afturbering</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="keypssamtøka" msd="SFPDar" join="right" lemmaRef="bd:520824">keypssamtøkum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rakstrarútreiðslur" msd="SFPNAr" lemmaRef="bd:586727">Rakstrarútreiðslurnar</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="útgreina" msd="LSFPN" lemmaRef="bd:582481">útgreinaðar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lítil" msd="ASWNPD" join="right" lemmaRef="bd:562662">minstu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">Eru</w>
+            <w lemma="bóka" msd="LSFPN" lemmaRef="bd:550237">bókaðar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="vinnuligur" msd="APSNPA" lemmaRef="bd:557165">vinnulig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="APSNPA" lemmaRef="bd:560948">privat</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="flyting" msd="SFSNAr" lemmaRef="bd:524837">flytingin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="rakstrarkonti" msd="SFSDar">rakstrarkonti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatkonto" msd="SFSAar">privatkonto</w>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">vísast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="skyldugur" msd="APSMSN" lemmaRef="bd:554317">skyldugur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" join="right" lemmaRef="bd:576419">gjalda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="koyra" msd="VNAPS3" lemmaRef="bd:553384">koyrir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sakarmál" msd="SNSAar" lemmaRef="bd:516602">sakarmál</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="lønarkrav" msd="SNSAar">lønarkrav</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="endurgjald" msd="SNSAar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="skattligur" msd="DNd" join="right" lemmaRef="bd:557087">skattliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPDar" lemmaRef="bd:586727">rakstrarútreiðslum</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSAar" lemmaRef="bd:534114">gongd</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frammanfyristandandi" msd="Adegnc" lemmaRef="bd:563626">frammanfyristandandi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stovningarútreiðsla" msd="SFPAar" join="right">stovningarútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">Niðanfyri</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <w lemma="umrøða" msd="LSFPN" join="right" lemmaRef="bd:553699">umrøddar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ofta" msd="DNS" lemmaRef="bd:579499">oftast</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="løn" msd="SFSNar" join="right" lemmaRef="bd:576943">Løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frítíðarløn" msd="SFSNar" join="right" lemmaRef="bd:534016">frítíðarløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tantieme" msd="SNSNar">tantieme</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="provisión" msd="SFSNar">provisión</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frítíðarløn" msd="SFSAar" join="right" lemmaRef="bd:534016">frítíðarløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samsýning" msd="SFPAar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tantieme" msd="F" join="right">tantieme</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provisión" msd="SFSAar">provisión</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="vinnuligur" msd="APSFPN" lemmaRef="bd:557165">vinnuligar</w>
+            <w lemma="starvsfólkaútreiðsla" msd="SFPNar">starvsfólkaútreiðslur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løn" msd="SFSDAr" lemmaRef="bd:576943">lønini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="naturalia" msd="F" join="both">naturalia</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="fríur" msd="APSNSN" lemmaRef="bd:563109">frítt</w>
+            <w lemma="uppihald" msd="SNSNar" join="right" lemmaRef="bd:518800">uppihald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="CS" lemmaRef="bd:587908">ta</w>
+            <w lemma="ð" msd="CS">ð</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ymiskur" msd="APSFPD" lemmaRef="bd:558120">ymiskum</w>
+            <w lemma="veiting" msd="SFPDar" lemmaRef="bd:526388">veitingum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="starv" msd="SNSGar" lemmaRef="bd:537306">starvs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fólk" msd="SNSAAr" join="right" lemmaRef="bd:515066">fólkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="skyldugur" msd="APSMSN" lemmaRef="bd:554317">skyldugur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">sigast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="barn" msd="SNPNar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="APWNSD" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fylla" msd="VUAtnp" lemmaRef="bd:553937">fylt</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP1" lemmaRef="bd:576399">hava</w>
+            <w lemma="vi" msd="PPg1PN">vi</w>
+            <w lemma="nnu" msd="DNd">nnu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="foreldur" msd="SNPGAr" join="right" lemmaRef="bd:529372">foreldranna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjúkur" msd="SNSAar" lemmaRef="bd:555531">sjúk</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fosturforeldur" msd="SNPGAr" join="right" lemmaRef="bd:529374">fosturforeldranna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="síðstnevndu" msd="APWNPN">síðstnevndu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="løn" msd="SFSAAr" lemmaRef="bd:576943">lønina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barn" msd="SNPAAr" lemmaRef="bd:518913">børnini</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="partafelag" msd="SNSAar" join="right" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="høvuðspartaeigari" msd="SMPDar">høvuðspartaeigarum</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sjál" msd="DNd" lemmaRef="bd:516696">sjál</w>
+            <w lemma="vsagt" msd="DNd">vsagt</w>
+            <w lemma="samsvara" msd="VIAtnp" lemmaRef="bd:551386">samsvara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiði" msd="SNSAAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="barn" msd="SNPDAr" lemmaRef="bd:518913">børnunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="prógva" msd="VIMtnp" lemmaRef="bd:552753">prógvast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiðsseðil" msd="SMPDar">arbeiðsseðlum</w>
+            <w lemma="el.líkn" msd="TT" join="right">el.líkn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="49" msd="NOgnc" join="right">49</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1993" msd="NOgnc" join="left">1993</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="skattgjaldari" msd="SMSAar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="átaka" msd="VUAtnp" lemmaRef="bd:576124">átikið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="reinur" msd="APSNPA" join="right" lemmaRef="bd:554760">rein</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gerðararbeiði" msd="SNSAar" join="right">gerðararbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarútreiðsla" msd="SFPAar">lønarútreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="egin" msd="APWNPA" lemmaRef="bd:581131">egnu</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="118" msd="NOgnc">118</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="Í" msd="SgncaP">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1986" msd="NOgnc" join="both">1986</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1988" msd="NOgnc" join="left">1988</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1988" msd="NOgnc" join="left">1988</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="tveir" msd="NCMPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="lækni" msd="SMPDar" join="right" lemmaRef="bd:513810">læknum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiða" msd="VNAAP3" lemmaRef="bd:553638">arbeiddu</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="lon" msd="SFSAar" join="right" lemmaRef="bd:576926">lon</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lønarútreiðsla" msd="SFPAar">lønarútreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kona" msd="SFPAar" lemmaRef="bd:520940">konur</w>
+            <w lemma="nar" msd="DNd">nar</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="lækni" msd="SMSNAr" lemmaRef="bd:513810">læknin</w>
+            <w lemma="ávísa" msd="VNAAS3" lemmaRef="bd:553517">ávísti</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="afturhaldsskipan" msd="SFSAAr">afturhaldsskipanina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kona" msd="SFSAAr" lemmaRef="bd:520940">konuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="øvugur" msd="DNd" join="right" lemmaRef="bd:554375">øvugt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">treytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kona" msd="SFSNAr" lemmaRef="bd:520940">konan</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="serskatta" msd="LSFSN" lemmaRef="bd:552602">serskattað</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAAS3" lemmaRef="bd:552727">stavaði</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="sjálvstøðugur" msd="APSNSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="maður" msd="SMSGAr" join="right" lemmaRef="bd:567706">mansins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="serskatting" msd="SFSDar" lemmaRef="bd:525783">serskatting</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">Omanfyri</w>
+            <w lemma="standa" msd="Adegnc" lemmaRef="bd:576197">standandi</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="aktuel" msd="APSFSN">aktuel</w>
+            <w lemma="leingi" msd="DNC" join="right" lemmaRef="bd:564403">longur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøkuár" msd="SNSDar" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hjúnafelagi" msd="SMPNar" lemmaRef="bd:569427">hjúnafelagar</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="seta" msd="LSMPN" lemmaRef="bd:518954">settir</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFPDar" lemmaRef="bd:520688">inntøkum</w>
+            <w lemma="sín" msd="PEF3PD" join="right" lemmaRef="bd:513755">sínum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" join="right" lemmaRef="bd:576772">nú</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="hjúnafelag" msd="SNSDAr">hjúnafelagnum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="loyva" msd="LSMSN" lemmaRef="bd:553445">loyvdur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="løn" msd="APSFSA" lemmaRef="bd:576943">løn</w>
+            <w lemma="arútreiðlur" msd="SFPAar">arútreiðlur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="veruligur" msd="APWNSA" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="arbeiðsavrik" msd="SNSAAr" join="right">arbeiðsavrikið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="land" msd="SNSGar" lemmaRef="bd:527776">Lands</w>
+            <w lemma="stýrismað" msd="SMSNar" join="right">stýrismað</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SMSNar" lemmaRef="bd:576765">urin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimiðlaður" msd="LSMSN">heimiðlaður</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fyriskriva" msd="VIAtnp">fyriskriva</w>
+            <w lemma="neyvur" msd="ACSFPA" lemmaRef="bd:555248">neyvari</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sambúgvandi" msd="Adegnc" lemmaRef="bd:564071">sambúgvandi</w>
+            <w lemma="hjún" msd="SNPDar" lemmaRef="bd:515330">hjúna</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="framdur" msd="LSFSN" join="right" lemmaRef="bd:578764">framd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunnur" msd="SFSDar" lemmaRef="bd:561661">kunn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7." msd="NOgnc">7.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1999" msd="NOgnc" join="right">1999</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="áseta" msd="VIMtnp" lemmaRef="bd:576366">ásetast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skrivligur" msd="APSMSD" lemmaRef="bd:557224">skrivligum</w>
+            <w lemma="sáttmáli" msd="SMSDar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="partur" msd="SMPAAr" join="right" lemmaRef="bd:532202">partarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="setanartreyt" msd="SFPNar">setanartreytir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arb" msd="SFSNar">arb</w>
+            <w lemma="eiðstíð" msd="SFSNar">eiðstíð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="tilskila" msd="LSNSN" join="right" lemmaRef="bd:550371">tilskilað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="góðkenna" msd="VIMtnp" lemmaRef="bd:553887">góðkennast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="arbeiða" msd="VIAtnp" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="løn" msd="SFSAAr" join="right" lemmaRef="bd:576943">lønina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Tantieme" msd="SNSNar">Tantieme</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nevndarsamsýning" msd="SFPNar">nevndarsamsýningar</w>
+            <w lemma="Tantieme" msd="SNSNar">Tantieme</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDAr" join="right" lemmaRef="bd:515493">inntøkuárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tantiemeútrokningini" msd="SFSDAr" join="right">tantiemeútrokningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avtalubundið" msd="APSNSA">avtalubundið</w>
+            <w lemma="tantieme" msd="SNSAar" join="right">tantieme</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APWFSD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="arbeiðsgongd" msd="SFSDAr" lemmaRef="bd:533471">arbeiðsgongdini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" join="right" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1992" msd="NOgnc" join="left">1992</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="landsskattanevnd" msd="SFSNAr">landsskattanevndin</w>
+            <w lemma="líkningarráð" msd="SNSDAP" lemmaRef="bd:571274">Líkningarráðnum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umleið" msd="DNd" lemmaRef="bd:587515">umleið</w>
+            <w lemma="helvt" msd="SFSNAr" lemmaRef="bd:534233">helvtin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avsettur" msd="LSNSD" lemmaRef="bd:561776">avsettum</w>
+            <w lemma="tantieme" msd="SNSDar" join="right">tantieme</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="eigarnir" msd="SMPNAr">eigarnir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hendaðu" msd="LWNPD">hendaðu</w>
+            <w lemma="parta" msd="SNPDAr" join="right" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bræv" msd="SNPDAr" lemmaRef="bd:527774">brøvini</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="virki" msd="SNSDAr" join="both" lemmaRef="bd:530198">virkið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ístaðin" msd="DNd" lemmaRef="bd:587567">ístaðin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="høvuðspartaeigari" msd="SMPAAr" join="right">høvuðspartaeigararnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="CS" lemmaRef="bd:587908">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tantieme" msd="F">tantieme</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stødd" msd="SFSAAr" lemmaRef="bd:536179">støddina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="parta" msd="APWMSG" lemmaRef="bd:552528">parta</w>
+            <w lemma="peningur" msd="SMSDAr" lemmaRef="bd:540811">peninginum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="einkultur" msd="APSMSD" lemmaRef="bd:559451">einkultum</w>
+            <w lemma="høvuðspartaeigari" msd="SMSDar">høvuðspartaeigara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="arbeiði" msd="SNSDAr" lemmaRef="bd:571970">arbeiðinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="útgoldið" msd="VUAtnp">útgoldið</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partaeigari" msd="SMPAAr" join="right" lemmaRef="bd:546925">partaeigararnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skeiðútreiðsla" msd="SFPNar">Skeiðútreiðslur</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="luttøka" msd="SFSAar" lemmaRef="bd:521337">luttøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fakligur" msd="APSNPD" lemmaRef="bd:556500">fakligum</w>
+            <w lemma="skeið" msd="SNPDar" lemmaRef="bd:571040">skeiðum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skeið" msd="SNPAar" join="right" lemmaRef="bd:571040">skeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSGar" lemmaRef="bd:514788">endamáls</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðlíkahalda" msd="VIAtnp" lemmaRef="bd:576148">viðlíkahalda</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dagføra" msd="VIAtnp" lemmaRef="bd:553405">dagføra</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="fakligur" msd="APWNSA" lemmaRef="bd:556500">fakliga</w>
+            <w lemma="støð" msd="SNSAAr" lemmaRef="bd:571373">støðið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útbúgving" msd="SFSAAr" lemmaRef="bd:526572">útbúgvingina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="luttakari" msd="SMPDAr" join="right" lemmaRef="bd:546405">luttakarunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skeið" msd="SNSAar" lemmaRef="bd:571040">skeið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="víðariútbúgving" msd="SFSAar">víðariútbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stovnan" msd="SMSAAr" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="frádragast" msd="VIMtnp" join="right">frádragast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skeið" msd="SNPAar" lemmaRef="bd:571040">skeið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almennur" msd="APSNSD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="instruktivum" msd="APSNSD">instruktivum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="neyvur" msd="APSNSA" lemmaRef="bd:555248">neyvt</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinna" msd="SFSAAr" lemmaRef="bd:524070">vinnuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="skattskyldugur" msd="APWNSD" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="manage" msd="F">manage</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mentskeið" msd="SNSNar">mentskeið</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="scientology" msd="F">scientology</w>
+            <w lemma="organisationin" msd="SMSNAr">organisationin</w>
+            <w lemma="stíla" msd="VNAPS3" lemmaRef="bd:550709">stílar</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="starvsfólk" msd="SNSNAr" lemmaRef="bd:517063">starvsfólkið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nærstandandi" msd="Adegnc" join="right" lemmaRef="bd:563633">nærstandandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="góðkenna" msd="VIMtnp" join="right" lemmaRef="bd:553887">góðkennast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="stórur" msd="ACSMSA" lemmaRef="bd:578418">størri</w>
+            <w lemma="útbúgvingarkostnaður" msd="SMSAar">útbúgvingarkostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="starvsfólk" msd="SNPDAr" lemmaRef="bd:517063">starvsfólkunum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heild" msd="SFSDar" join="right" lemmaRef="bd:534200">heild</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="78" msd="NOgnc" join="right">78</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="left">1983</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="skattgjaldari" msd="SMSAar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tannlækni" msd="SMSNar" join="right" lemmaRef="bd:513853">tannlækni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skeiðluttøka" msd="SFSAar" join="right">skeiðluttøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="samtykkja" msd="VNAAS3" join="right" lemmaRef="bd:554136">samtykti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kærur" msd="SMSDar" join="right" lemmaRef="bd:554957">kærara</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSAar">num</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaár" msd="SNPAAr" lemmaRef="bd:585015">skattaárini</w>
+            <w lemma="1980" msd="NOgnc" join="right">1980</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="81" msd="NOgnc" join="left">81</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1981" msd="NOgnc" join="right">1981</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="82" msd="NOgnc" join="both">82</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="skeið" msd="SNPNar" lemmaRef="bd:571040">skeið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="mettur" msd="LSNPN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útbúgving" msd="SFSNar" join="right" lemmaRef="bd:526572">útbúgving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="viðlíkahald" msd="SNSNar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vitan" msd="SFSDar" lemmaRef="bd:533339">vitan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="metalkeramik" msd="SNSDar" join="right">metalkeramik</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="119" msd="NOgnc">119</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaár" msd="SNSAAr" lemmaRef="bd:585015">skattaárið</w>
+            <w lemma="1982" msd="NOgnc" join="right">1982</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="83" msd="NOgnc" join="both">83</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skeið" msd="SNSNar" lemmaRef="bd:571040">skeið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="EDV" msd="TS">EDV</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tannlæknapraksis" msd="SMSDar">tannlæknapraksis</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="útbúgvingarskeið" msd="SNSNar" join="right">útbúgvingarskeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1991" msd="NOgnc" join="left">1991</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1991" msd="NOgnc" join="left">1991</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="lækni" msd="APSMSA" lemmaRef="bd:513810">lækna</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umleið" msd="DNd" lemmaRef="bd:587515">umleið</w>
+            <w lemma="3.000" msd="NOgnc">3.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="føroyskur" msd="APWNPA" lemmaRef="bd:559144">føroysku</w>
+            <w lemma="dagblað" msd="SNPAAr" join="right" lemmaRef="bd:535472">dagbløðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Ekstrablaðið" msd="SNSNAP" join="right">Ekstrablaðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Poli" msd="SgncaP" lemmaRef="bd:514140">Poli</w>
+            <w lemma="tiken" msd="SgncaP" join="right">tiken</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="land" msd="SNSNaP" lemmaRef="bd:527776">Land</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="folk" msd="SNSNar">folk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Mondul" msd="SgncaP" join="right">Mondul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="liggja" msd="Adegnc" lemmaRef="bd:576388">liggjandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðtaluhøli" msd="SNPDAr" join="right" lemmaRef="bd:584591">viðtaluhølunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="ganga" msd="VNAAS3" lemmaRef="bd:576001">gekk</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFPAAr" join="right" lemmaRef="bd:520688">inntøkurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="hon" msd="PPF3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umleið" msd="DNd" lemmaRef="bd:587515">umleið</w>
+            <w lemma="19.000" msd="NOgnc">19.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="útbúgving" msd="SFSAar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="akupunkturur" msd="SMSAar" lemmaRef="bd:542365">akupunktur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="eftirútbúgving" msd="SFSNar" lemmaRef="bd:524720">eftirútbúgving</w>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vanligur" msd="APSNSD" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="viðlíkahald" msd="SNSDar" lemmaRef="bd:583125">viðlíkahaldi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útbúgving" msd="SFSDar" join="right" lemmaRef="bd:526572">útbúgving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lækni" msd="SMSNar" lemmaRef="bd:513810">lækni</w>
+            <w lemma="hava" msd="VNAPS3" join="right" lemmaRef="bd:576399">hevur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="yrkisbókmentir" msd="SFPNar" lemmaRef="bd:532472">Yrkisbókmentir</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tíðarrit" msd="SNPAar" lemmaRef="bd:517447">tíðarrit</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="handbók" msd="SFPAar" lemmaRef="bd:543273">handbøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="yrkisbókmentir" msd="SFPAar" join="right" lemmaRef="bd:532472">yrkisbókmentir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="neyðugur" msd="APSFPN" lemmaRef="bd:554382">neyðugar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stovnan" msd="SMSAAr" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bóka" msd="SNSDar" join="right" lemmaRef="bd:550237">bóka</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="savn" msd="SNSDar" lemmaRef="bd:537224">savni</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ferðaútreiðslur" msd="SFPNar" lemmaRef="bd:569180">Ferðaútreiðslur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="ferðaútreiðslur" msd="SFPDar" lemmaRef="bd:569180">ferðaútreiðslum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útland" msd="SNSAAr" lemmaRef="bd:528102">útlandið</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="einstakur" msd="APSNSD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="neyvur" msd="APSFSN" lemmaRef="bd:555248">neyv</w>
+            <w lemma="metan" msd="SFSNar" lemmaRef="bd:534798">metan</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="be" msd="VUAtnp">be</w>
+            <w lemma="inleiðis" msd="Adegnc">inleiðis</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="neyðugur" msd="APWNSA" lemmaRef="bd:554382">neyðuga</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøkuskapandi" msd="Adegnc">inntøkuskapandi</w>
+            <w lemma="virksemi" msd="SNSAAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skatt</w>
+            <w lemma="gjaldaranum" msd="SMSDAr" join="right">gjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="nág" msd="APWNSD">nág</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="reiniliga" msd="APWNSD">reiniliga</w>
+            <w lemma="innihald" msd="SNSDAr" lemmaRef="bd:583134">innihaldinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ávísur" msd="APWFSD" lemmaRef="bd:557602">ávísu</w>
+            <w lemma="ferð" msd="SFSDAr" lemmaRef="bd:533886">ferðini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="tilknýti" msd="SNSDar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ferðaskrá" msd="SFSDAr">ferðaskránni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líknandi" msd="Adegnc" join="right" lemmaRef="bd:563845">líknandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" join="right" lemmaRef="bd:547448">skattgjaldarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="prógva" msd="VIAtnp" join="right" lemmaRef="bd:552753">prógva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Inna" msd="DGd" lemmaRef="bd:526785">Innan</w>
+            <w lemma="ávísur" msd="APSFPA" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="vinnugrein" msd="SFPAar" join="right" lemmaRef="bd:576701">vinnugreinir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="bilasøla" msd="SFPAar" join="right" lemmaRef="bd:519235">bilasølur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vanligur" msd="APSNSN" lemmaRef="bd:556584">vanligt</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="handl" msd="SMPDAr" join="right">handl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arasáttmáli" msd="SMPDAr">arasáttmálunum</w>
+            <w lemma="standa" msd="VNAPS3" join="right" lemmaRef="bd:576197">stendur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="starvsfólk" msd="SNSNAr" lemmaRef="bd:517063">starvsfólkið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uttanlandsferð" msd="SFPDar" join="right">uttanlandsferðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="nágreiniligur" msd="APSFSN" lemmaRef="bd:556259">nágreinilig</w>
+            <w lemma="metan" msd="SFSNar" lemmaRef="bd:534798">metan</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferð" msd="SFSDAr" join="right" lemmaRef="bd:533886">ferða</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skrá" msd="SFSDAr" lemmaRef="bd:543844">skránni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="einkultur" msd="APSNSD" lemmaRef="bd:559451">einkultum</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">Ofta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ferð" msd="SFPAar" lemmaRef="bd:533886">ferðir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðamannapláss" msd="SNPAar">ferðamannapláss</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="fríur" msd="APSFPA" lemmaRef="bd:563109">fríar</w>
+            <w lemma="ferð" msd="SFPAar" lemmaRef="bd:533886">ferðir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="bilseljari" msd="SMPAar" join="right">bilseljarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="selja" msd="VUAtnp" lemmaRef="bd:576279">selt</w>
+            <w lemma="væl" msd="DNS" join="right" lemmaRef="bd:564436">best</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="ferð" msd="SFPNar" lemmaRef="bd:533886">ferðir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="tilknýti" msd="SNSAAr" lemmaRef="bd:573957">tilknýtið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="inna" msd="Adegnc" lemmaRef="bd:553957">inn</w>
+            <w lemma="tøkuskapandi" msd="Adegnc">tøkuskapandi</w>
+            <w lemma="virkja" msd="SNSAAr" join="right" lemmaRef="bd:554057">virk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="semi" msd="SNSAar" lemmaRef="bd:573830">semi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fríur" msd="APWFSD" lemmaRef="bd:563109">fríu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="fríur" msd="APWFSD" lemmaRef="bd:563109">fríu</w>
+            <w lemma="ferð" msd="SFSDAr" join="right" lemmaRef="bd:533886">ferðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1985" msd="NOgnc" join="left">1985</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="partafelag" msd="SNSNar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="góðkenna" msd="VUAtnp" lemmaRef="bd:553887">góðkent</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferð" msd="SFSAar" join="right" lemmaRef="bd:533886">ferð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umboðan" msd="SFSAar" join="right" lemmaRef="bd:536452">umboðan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="privatur" msd="APSFPA" join="right" lemmaRef="bd:560948">privatar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1984" msd="NOgnc" join="left">1984</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="49" msd="NOgnc" join="right">49</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1985" msd="NOgnc" join="both">1985</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="limagjald" msd="SNSNar" lemmaRef="bd:537804">Limagjald</w>
+            <w lemma="limagjald" msd="SNSNar" lemmaRef="bd:537804">Limagjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnufelag" msd="SNSAar" lemmaRef="bd:535836">vinnufelag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="yrkisfelagskap" msd="SMSAar" join="right">yrkisfelagskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endi" msd="SMSAar" lemmaRef="bd:513771">enda</w>
+            <w lemma="mál" msd="SNSGar" lemmaRef="bd:516179">máls</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="varða" msd="VIAtnp" lemmaRef="bd:552967">varða</w>
+            <w lemma="fíggja" msd="APWMSA" lemmaRef="bd:549744">fíggjar</w>
+            <w lemma="standur" msd="SMSAAr" lemmaRef="bd:531543">standin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="vinnugrein" msd="SFSDar" join="right" lemmaRef="bd:576701">vinnugrein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">Líkningarráðið</w>
+            <w lemma="hækka" msd="VNAAS3" lemmaRef="bd:549974">hækkaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tann" msd="SMSDar" lemmaRef="bd:587908">tann</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lækni" msd="SMSDar" lemmaRef="bd:513810">lækna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="limagjald" msd="SNSDar" lemmaRef="bd:537804">limagjaldi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="danskur" msd="APWNSA" lemmaRef="bd:562763">danska</w>
+            <w lemma="tannlæknafelag" msd="SNSAAr" join="right">tannlæknafelagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partafelag" msd="SNSDar" join="right" lemmaRef="bd:535653">partafelagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tannlækni" msd="SMSNAr" lemmaRef="bd:513853">tannlæknin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="høvuðspartaeigari" msd="SMSNar">høvuðspartaeigari</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="120" msd="NOgnc">120</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="trygging" msd="SFPNar" lemmaRef="bd:526187">Tryggingar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="trygging" msd="SFPAar" lemmaRef="bd:526187">tryggingar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="vinnuvirki" msd="SNSDAr">vinnuvirkinum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstrar</w>
+            <w lemma="tap" msd="SNSDar" join="right" lemmaRef="bd:577069">tapi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eldsbruni" msd="SMSDar" join="right" lemmaRef="bd:545152">eldsbruna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stuldur" msd="SMSDar" lemmaRef="bd:567075">stuldri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFSDar" join="right" lemmaRef="bd:533367">ábyrgd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="nevndarábyrgdar" msd="SFPNar">nevndarábyrgdar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="trygging" msd="SFPNar" lemmaRef="bd:526187">tryggingar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunna</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metta" msd="LSFPN" lemmaRef="bd:552610">mettar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">lønar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ágóði" msd="SMSNar" lemmaRef="bd:549246">ágóði</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upphædd" msd="SFSDAr" join="right" lemmaRef="bd:536498">upphæddini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Sakføraraútreiðsla" msd="SFPNar">Sakføraraútreiðslur</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sakførarahjálp" msd="SFSAar">sakførarahjálp</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstur" msd="SMPNar" lemmaRef="bd:567627">rakstrar</w>
+            <w lemma="kostn" msd="SMSNar" join="right">kostn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aður" msd="DNd" join="right">aður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hjálparveit" msd="SFSNAr">hjálparveit</w>
+            <w lemma="ingin" msd="SFSNAr">ingin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFPAAr" join="right" lemmaRef="bd:520688">inntøkurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="uppí" msd="DNd" join="right" lemmaRef="bd:586851">uppí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rindan" msd="SFSAAr" lemmaRef="bd:535120">rindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDar" join="right" lemmaRef="bd:524340">útreiðslum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuuppgerð" msd="SFSDAr" join="right">inntøkuuppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sakførarahjálp" msd="SFSAar">sakførarahjálp</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvur" msd="APWFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="inntøkukelda" msd="SFSAAr" lemmaRef="bd:520689">inntøkukelduna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umsiting" msd="SFPAar" lemmaRef="bd:526270">umsitingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" join="right" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="útvegan" msd="SFSAar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avhending" msd="SFSAar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ognarlutur" msd="SMPDar" join="right" lemmaRef="bd:566127">ognarlutum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">Kann</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrarkostnaður" msd="SMSNar" join="right" lemmaRef="bd:566182">rakstrarkostnaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="hev" msd="VNAAS3" join="right">hev</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="VNAAS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="vinnuligur" msd="APWNSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSAAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="ístaðin" msd="DNd" lemmaRef="bd:587567">ístaðin</w>
+            <w lemma="ogna" msd="DNd" lemmaRef="bd:550912">ognar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="føra" msd="VIMtnp" lemmaRef="bd:553403">førast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="stovningarútreiðsla" msd="SFSNar">stovningarútreiðsla</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sølupeningur" msd="SMSDar" join="right">sølupeningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="byrjan" msd="SFSAar" join="right" lemmaRef="bd:533667">byrjan</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="stovnan" msd="SMSAAr" join="left" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="uppathald" msd="SNSAar">uppathald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuvirksemi" msd="SNSDAr" join="right">vinnuvirkseminum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1985" msd="NOgnc" join="left">1985</w>
+            <w lemma="he" msd="VNAAS3">he</w>
+            <w lemma="vði" msd="VNAAS3">vði</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="nokta" msd="VUAtnp" lemmaRef="bd:552419">noktað</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sakfør" msd="SNPAar">sakfør</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arakostnaður" msd="SMSAar">arakostnað</w>
+            <w lemma="127.756" msd="NOgnc">127.756</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="sáttmáli" msd="SMSAar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skipsskeyti" msd="SNSAar">skipsskeyti</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSAar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">Útreiðslan</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="ístaðin" msd="DNd" lemmaRef="bd:587567">ístaðin</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sølupeningur" msd="SMSDAr">sølupeninginum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skip" msd="SNSAAr" join="right" lemmaRef="bd:516806">skipið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="skat" msd="SNSNAr">skat</w>
+            <w lemma="tavald" msd="SNSNAr">tavaldið</w>
+            <w lemma="sýta" msd="VUAtnp" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="gjaldara" msd="SMSGar">gjaldara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="sakføraraútreiðsla" msd="SFPAar">sakføraraútreiðslur</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrarút" msd="SFPAar">rakstrarút</w>
+            <w lemma="reiðsla" msd="SFPAar" lemmaRef="bd:522249">reiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inna" msd="SFSAar" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="krevjing" msd="SFSAar" lemmaRef="bd:525227">krevjing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tryggingarupphædd" msd="SFSDar">tryggingarupphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skip" msd="SNSAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSAar" lemmaRef="bd:527776">land</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="vrak" msd="SNSNar" join="right" lemmaRef="bd:517683">vrak</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="nokta" msd="VUAtnp" lemmaRef="bd:552419">noktað</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fy" msd="DGd">fy</w>
+            <w lemma="ri" msd="DGd">ri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="60.000" msd="NOgnc">60.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sakarmálskostnaður" msd="SMSDar" lemmaRef="bd:566186">sakarmálskostnaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattamál" msd="SNSAar">skattamál</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rakstrar-inn-tøka" msd="SFPAar">rakstrarinntøkur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="útreiðsla" msd="SFPAar" join="both" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1987" msd="NOgnc" join="both">1987</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Bilútreiðsla" msd="SFPNar">Bilútreiðslur</w>
+            <w lemma="Bilútreiðsla" msd="SFPNar">Bilútreiðslur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="frádragast" msd="VIMtnp">frádragast</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="persónbilur" msd="SMSAar" join="right" lemmaRef="bd:540817">persónbil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privatan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="flutningur" msd="SMSAar" join="right" lemmaRef="bd:539414">flutning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útveganarpeningur" msd="SMSDar">útveganarpeningi</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="privatur" msd="DNd" lemmaRef="bd:560948">privat</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eginnýtsla" msd="SFSNAr" lemmaRef="bd:527120">eginnýtslan</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="minstukrøv" msd="SNPDar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ársrokns" msd="SNSAAr">ársrokns</w>
+            <w lemma="kapin" msd="SMSAAr">kapin</w>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">vísast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="minka" msd="VIMtnp" lemmaRef="bd:550045">minkast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="egin" msd="SFSDAr" lemmaRef="bd:581131">egin</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nýtsla" msd="SFSDAr" join="right" lemmaRef="bd:521900">nýtsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fordeila" msd="VIMtnp" lemmaRef="bd:553258">fordeilast</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="privatur" msd="APSNSA" lemmaRef="bd:560948">privat</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinnuligur" msd="APSNSA" join="right" lemmaRef="bd:557165">vinnuligt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">RÁÐIÐ</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">HEVUR</w>
+            <w lemma="áseta" msd="VUAtnp" lemmaRef="bd:576366">ÁSETT</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">HESI</w>
+            <w lemma="MINSTUmark" msd="SNSAar">MINSTUMARK</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">FYRI</w>
+            <w lemma="ávísur" msd="APSFPA" lemmaRef="bd:557602">ÁVÍSAR</w>
+            <w lemma="vinna" msd="SFPAar" join="right" lemmaRef="bd:524070">VINNU</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bólkur" msd="SMPNar" lemmaRef="bd:538987">BÓLKAR</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">FYRI</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">EGINNÝTSLU</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="bilur" msd="SMSDar" join="right" lemmaRef="bd:542624">BILI</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="keypmaður" msd="SMPNar" lemmaRef="bd:567924">Keypmenn</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="vøruvognur" msd="SNSDar" join="right" lemmaRef="bd:542225">vøruvogni</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="stationcar" msd="F" join="left">stationcar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="persónbilur" msd="SMSDar" lemmaRef="bd:540817">persónbili</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="121" msd="NOgnc">121</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Handverksmeistari" msd="SMPNar">Handverksmeistarar</w>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónbilur" msd="SMSDar" join="right" lemmaRef="bd:540817">persónbili</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="egnaður" msd="LSMSN" lemmaRef="bd:580141">egnaður</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koyra" msd="VIAtnp" lemmaRef="bd:553384">koyra</w>
+            <w lemma="nakar" msd="PINpSA" lemmaRef="bd:587899">nakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfar" msd="SNSDar" lemmaRef="bd:518744">tilfari</w>
+            <w lemma="o.a." msd="TS">o.a.</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="stationcar" msd="F" join="both">stationcar</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="vør" msd="SFSNar" join="left" lemmaRef="bd:575586">vør</w>
+            <w lemma="uvognur" msd="SMSNar" join="right">uvognur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lastbilur" msd="SMSNar" lemmaRef="bd:540218">Lastbilur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verð</w>
+            <w lemma="ur" msd="LSMSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="APSMSN" lemmaRef="bd:557165">vinnuligur</w>
+            <w lemma="bilur" msd="SMSNar" lemmaRef="bd:542624">bilur</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="pylsuvognur" msd="SMPNar" lemmaRef="bd:540912">Pylsuvognar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kioskir" msd="SFPNar">kioskir</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="70" msd="NOgnc" join="right">70</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stationcar" msd="F" join="right">stationcar</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="vøruvognur" msd="SMSAar" join="both" lemmaRef="bd:542225">vøruvogn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sakførari" msd="SMPNar" join="right" lemmaRef="bd:547276">Sakførarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="revisorar" msd="SMPNar">revisorar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="75" msd="NOgnc">75</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kommunulækni" msd="SMPNar">Kommunulæknar</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Bátaeigari" msd="SMPNar">Bátaeigarar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="vinna" msd="VNAPS3" join="both" lemmaRef="bd:575908">vinna</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vøruvognur" msd="SMSNar" join="right" lemmaRef="bd:542225">Vøruvognur</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="stationcar" msd="F" join="both">stationcar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nýtiligur" msd="APSMSN" lemmaRef="bd:556377">nýtiligur</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koyra" msd="VIAtnp" lemmaRef="bd:553384">koyra</w>
+            <w lemma="reiðskapur" msd="SMSAar" lemmaRef="bd:565973">reiðskap</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónbilur" msd="SMSNar" lemmaRef="bd:540817">Persónbilur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="vinna" msd="APSMSN" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="liga" msd="APSMSN" join="right" lemmaRef="bd:577144">ligur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">ongin</w>
+            <w lemma="vinnuligur" msd="APSFSN" lemmaRef="bd:557165">vinnulig</w>
+            <w lemma="útreiðsla" msd="SFSNar" lemmaRef="bd:524340">útreiðsla</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Hýruvognskoyring" msd="SFSNar">Hýruvognskoyring</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="leiðbeina" msd="Adegnc" lemmaRef="bd:553328">leiðbeinandi</w>
+            <w lemma="minstamark" msd="SNSNar">minstamark</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">eginnýtsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hýruvognur" msd="SMSGar" lemmaRef="bd:539835">hýruvogns</w>
+            <w lemma="førur" msd="SMPDar" join="right" lemmaRef="bd:555104">førar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Anna" msd="PIFpSN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="heild" msd="SFSNar" lemmaRef="bd:534200">heild</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyva" msd="LSMSN" lemmaRef="bd:553445">loyvdur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="koyring" msd="SFSAar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="egin" msd="APSMSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" join="right" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="greiða" msd="DNd" lemmaRef="bd:553662">greitt</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="tørvur" msd="SMSNar" lemmaRef="bd:531911">tørvur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bili</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDAr" join="right" lemmaRef="bd:524070">vinnuni</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tannlækni" msd="SMPNar" join="right" lemmaRef="bd:513853">tannlæknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tannteknikkarar" msd="SMPNar">tannteknikkarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ursmiður" msd="SMPNar" lemmaRef="bd:531991">ursmiðir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partafelag" msd="SNPAar" join="right" lemmaRef="bd:535653">partafeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="greiða" msd="DNd" lemmaRef="bd:553662">greitt</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">ongin</w>
+            <w lemma="tørvur" msd="SMSNar" lemmaRef="bd:531911">tørvur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="privatbilur" msd="SMSAar" lemmaRef="bd:540883">privatbil</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDAr" join="right" lemmaRef="bd:524070">vinnuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="niðanfyristandandi" msd="Adegnc" lemmaRef="bd:563629">niðanfyristandandi</w>
+            <w lemma="tveir" msd="NCFPN" lemmaRef="bd:530548">tvær</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="vísa" msd="VNAPP3" join="right" lemmaRef="bd:553515">vísa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ráði" msd="SNSNAP" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="líkningarnevnd" msd="SFSDAr" lemmaRef="bd:534692">líkningarnevndini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="partafelag" msd="SNSNar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="ogna" msd="VNAAS3" lemmaRef="bd:550912">ognaði</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="bilur" msd="SMPAar" lemmaRef="bd:542624">bilar</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="høvuðspartur" msd="SMSDar" lemmaRef="bd:532191">høvuðsparta</w>
+            <w lemma="eigar" msd="SMPDar" join="right">eigar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="SMPDar" join="right" lemmaRef="bd:576756">anum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvar" msd="CS" lemmaRef="bd:587309">hvar</w>
+            <w lemma="bilútreiðsla" msd="SFPNAr">bilútreiðslurnar</w>
+            <w lemma="eingin" msd="PINpSA" lemmaRef="bd:587901">onki</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rakstur" msd="SMSAAr" lemmaRef="bd:567627">raksturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSGar" lemmaRef="bd:514788">endamáls</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="brúk" msd="SNSAar" lemmaRef="bd:514550">brúk</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bilur" msd="SMPDar" lemmaRef="bd:542624">bilum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leiga" msd="SFSDar" join="right" lemmaRef="bd:521183">leigu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Me" msd="CS">Me</w>
+            <w lemma="tta" msd="CS">tta</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMPDAr" lemmaRef="bd:542624">bilunum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="ájavnt" msd="DNd">ájavnt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="bilur" msd="SMPNAr" lemmaRef="bd:542624">bilarnir</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="kosta" msd="VUAtnp" lemmaRef="bd:552579">kostað</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="sam" msd="VNAAS3">sam</w>
+            <w lemma="tykja" msd="VNAAS3" lemmaRef="bd:576389">tykti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="líkningarvald" msd="SMSDAr" lemmaRef="bd:515968">líkningarvaldinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="álíkning" msd="SFSDar" join="right" lemmaRef="bd:526487">álíkning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="partafelag" msd="SNSNar" join="right" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="lastvognskoyring" msd="SFSAar">lastvognskoyring</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ogna" msd="VNAAS3" lemmaRef="bd:550912">ognaði</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="persónbilur" msd="SMSAar" lemmaRef="bd:540817">persónbil</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="høvuðspartur" msd="SMSDar" lemmaRef="bd:532191">høvuðsparta</w>
+            <w lemma="eigari" msd="SMSDar" join="right" lemmaRef="bd:513834">eigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="ráði" msd="SNSNAP" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilkeyp" msd="SNSNAr">bilkeypið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rakstur" msd="SMSAAr" lemmaRef="bd:567627">raksturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSAar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Høvuðspartaeigari" msd="SMSNAr">Høvuðspartaeigarin</w>
+            <w lemma="nýta" msd="VNAAS3" lemmaRef="bd:553611">nýtti</w>
+            <w lemma="bilur" msd="SMSAAr" lemmaRef="bd:542624">bilin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="lønarinntøka" msd="SFSAar" lemmaRef="bd:521417">lønarinntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="starv" msd="SNSDar" join="right" lemmaRef="bd:537306">starvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partafelag" msd="SNSDAr" lemmaRef="bd:535653">partafelagnum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ístaðin" msd="DNd" lemmaRef="bd:587567">ístaðin</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAAr" join="right" lemmaRef="bd:524340">útreiðslurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="122" msd="NOgnc">122</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">Annars</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="landsskattanevnd" msd="SFSNAP">Landsskattanevndin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ráð" msd="SNSDAP" lemmaRef="bd:571326">Ráðnum</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="høvuðspartaeigari" msd="SMSNar" join="right">høvuðspartaeigari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fullur" msd="APSNSA" lemmaRef="bd:562108">fult</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="persónbilur" msd="SMSDar" lemmaRef="bd:540817">persónbili</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="parta" msd="APWNSD" lemmaRef="bd:552528">parta</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="høva" msd="SNSAAr" lemmaRef="bd:553452">høvið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">atgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="bilur" msd="SMSAAr" lemmaRef="bd:542624">bilin</w>
+            <w lemma="privatur" msd="DNd" join="right" lemmaRef="bd:560948">privat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ráð" msd="SNSDAP" lemmaRef="bd:571326">Ráðnum</w>
+            <w lemma="áseta" msd="LWNSD" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="virði" msd="SNSDAr" join="right" lemmaRef="bd:573238">virðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="privatbilur" msd="SMSAar" lemmaRef="bd:540883">privatbil</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="viðlíkahald" msd="SNSAar" join="right" lemmaRef="bd:583125">viðlíkahald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bensin" msd="SMSAar" lemmaRef="bd:517950">benzin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="olja" msd="SFSAar" lemmaRef="bd:521918">olju</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bilur" msd="SMSAAr" lemmaRef="bd:542624">bilin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partafelag" msd="SNSDAr" join="right" lemmaRef="bd:535653">partafelagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Síðstnevndu" msd="APWFPN">Síðstnevndu</w>
+            <w lemma="útreiðsl" msd="SFPNar" join="right">útreiðsl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SFPNar" lemmaRef="bd:576765">ur</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="frádragast" msd="VIMtnp">frádragast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ráð" msd="SNSDAP" lemmaRef="bd:571326">Ráðnum</w>
+            <w lemma="áseta" msd="LWNSD" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="virði" msd="SNSDAr" join="right" lemmaRef="bd:573238">virðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fulnar" msd="DNd" lemmaRef="bd:586936">fulnar</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="skjalprógva" msd="VIMtnp" join="right" lemmaRef="bd:552750">skjalprógvast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="63" msd="NOgnc" join="right">63</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1982" msd="NOgnc" join="both">1982</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">Omanfyri</w>
+            <w lemma="nevna" msd="LWFSA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="procentvísu" msd="APWFPA">procentvísu</w>
+            <w lemma="áseting" msd="SFPAar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="APWMSD" lemmaRef="bd:560948">privata</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilútreiðsl" msd="SFPDar" join="right">bilútreiðsl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="unum" msd="SNPDAr">unum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">vegleiðandi</w>
+            <w lemma="minstuupphædd" msd="SFPNar" join="right">minstuupphæddir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="einstakur" msd="APSNSD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="býti" msd="SNSNAr" lemmaRef="bd:572096">býtið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" lemmaRef="bd:524340">útreiðslunum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="privatur" msd="APSFPA" join="right" lemmaRef="bd:560948">privatar</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="vinnuligur" msd="APSFPA" join="left" lemmaRef="bd:557165">vinnuligar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sannlíkur" msd="APSNSN" join="right" lemmaRef="bd:555422">sannlíkt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">Førir</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="koyribók" msd="SFSAar" join="right">koyribók</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fullnar" msd="DNd">fullnar</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="uppbýti" msd="SNSAAr" lemmaRef="bd:573161">uppbýtið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="pri" msd="SMSAar">pri</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vata" msd="SMSAar">vata</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinnul" msd="APSFSA">vinnul</w>
+            <w lemma="iga" msd="APSFSA">iga</w>
+            <w lemma="koyra" msd="SFSAar" lemmaRef="bd:553384">koyr</w>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koyribók" msd="SFSNAr">koyribókin</w>
+            <w lemma="vísa" msd="VNAPS3" join="right" lemmaRef="bd:553515">vísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SFSGar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="privatkoyring" msd="SFSAAr" join="right">privatkoyringina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="veðleiðing" msd="SFSAar">veðleiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="starvsfólk" msd="SNSDar" join="right" lemmaRef="bd:517063">starvsfólki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="koyribók" msd="SFSAar">koyribók</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="býti" msd="SNSAAr" lemmaRef="bd:572096">býtið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="koyring" msd="SFSAar" join="right" lemmaRef="bd:525225">koyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="heimasíða" msd="SFSAAr" lemmaRef="bd:524378">heimasíðuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Leasing" msd="F">Leasing</w>
+            <w lemma="Leasing" msd="F">Leasing</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="rakstrarútreiðslur" msd="SFSNar" join="right" lemmaRef="bd:586727">rakstrarútreiðsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="leasing" msd="SFSAar">leasing</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="leasaður" msd="LWNSD" lemmaRef="bd:580514">leasaða</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="áseta" msd="LSFSA" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="leasingsáttmálin" msd="SMSNAr">leasingsáttmálin</w>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="leasing" msd="SFSAar" join="right">leasing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="borg" msd="SFSAar" lemmaRef="bd:533594">borg</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="keypari" msd="SMSNAr" join="right" lemmaRef="bd:546035">keyparin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="rakstrargagn" msd="SNSAAr">rakstrargagnið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="seljari" msd="SMSAAr" join="right" lemmaRef="bd:547335">seljarin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="einstakur" msd="APSNSD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ivmál" msd="SNSNar">ivmál</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="leasingsáttmálin" msd="SMSNAr">leasingsáttmálin</w>
+            <w lemma="gjøgnumganga" msd="VIAtnp" join="right" lemmaRef="bd:575991">gjøgnumgang</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frádráttarbara" msd="APSFSA">frádráttarbara</w>
+            <w lemma="leiga" msd="SFSAar" lemmaRef="bd:521183">leigu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íløga" msd="SFSDar" lemmaRef="bd:524236">íløgu</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="borg" msd="SFSAar" join="right" lemmaRef="bd:533594">borg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="útveganarpeningur" msd="SMSNAr">útveganarpeningurin</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Leasingsáttmálar" msd="SMPNar">Leasingsáttmálar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="óuppsigiligir" msd="APSMPN" join="right">óuppsigiligir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="halda" msd="VNAAS3" lemmaRef="bd:576164">helt</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="siga" msd="VNAAS3" lemmaRef="bd:576426">segði</w>
+            <w lemma="sáttmáli" msd="SMSAAr" lemmaRef="bd:513991">sáttmálan</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ótíð" msd="SFSDar" join="right" lemmaRef="bd:533399">ótíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgera" msd="VUAtnp" join="right" lemmaRef="bd:575727">avgjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">kravt</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="rindað" msd="VUAtnp" join="right">rindað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAAS3" lemmaRef="bd:576398">mátti</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="rakstrarútreiðslur" msd="SFSNar" join="right" lemmaRef="bd:586727">rakstrarútreiðsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="vanligur" msd="APWMSD" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="rakstr" msd="SMSDAr" join="right">rakstr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inum" msd="SMSDAr" join="right">inum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="lastbilakoyring" msd="SFSNar">lastbilakoyring</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="leasaður" msd="APSMSD" lemmaRef="bd:580514">leasaðum</w>
+            <w lemma="lastbilur" msd="SMSDar" join="right" lemmaRef="bd:540218">lastbili</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endurgjaldsábyrgd" msd="SFSNar">Endurgjaldsábyrgd</w>
+            <w lemma="ábyrgd" msd="SFSNar" lemmaRef="bd:533367">Ábyrgd</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuligur" msd="APSNSD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="CI" lemmaRef="bd:514174">veri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="brot" msd="SNSNar" lemmaRef="bd:514523">brot</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmáli" msd="SMPDar" join="right" lemmaRef="bd:513991">sáttmálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avtala" msd="SFPDar" join="right" lemmaRef="bd:519134">avtalum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="brot" msd="SNSNar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="konka" msd="SFPDar" lemmaRef="bd:520949">konkur</w>
+            <w lemma="rancu" msd="SFPDar" join="right">rancu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="klausulur" msd="SFPDar" lemmaRef="bd:540003">klausulum</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ábyrgd" msd="SFSNAr" lemmaRef="bd:533367">ábyrgdin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="rakstur" msd="SMSDAr" join="right" lemmaRef="bd:567627">rakstrinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="nágreiniligur" msd="APSFSN" lemmaRef="bd:556259">nágreinilig</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="einstakur" msd="APSNSD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ábyrgd" msd="SFSNAr" lemmaRef="bd:533367">ábyrgdin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="útreiðsla" msd="SFSNar" lemmaRef="bd:524340">útreiðsla</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sølupeningur" msd="SMSDar" join="right">sølupeningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">Frádrátturin</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="endurgjaldsábyrgd" msd="SFSAar" join="right">endurgjaldsábyrgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ábyrgd" msd="SFSDar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="starvsfólkaávum" msd="SNPDar" join="right">starvsfólkaávum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="missur" msd="SMSNar" lemmaRef="bd:566626">missur</w>
+            <w lemma="orsaka" msd="DNd" lemmaRef="bd:549866">orsaka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="svik" msd="SNSDar" lemmaRef="bd:517209">sviki</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="starvfólkasíðu" msd="SFSDar">starvfólkasíðu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="missur" msd="SMSNAr" lemmaRef="bd:566626">missurin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="útu" msd="DGd">útu</w>
+            <w lemma="m" msd="DGd">m</w>
+            <w lemma="vanligur" msd="APSFSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="rakstr" msd="SFSAar">rakstr</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arábyrgd" msd="SFSAar" join="right">arábyrgd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="prógva" msd="VIAtnp" lemmaRef="bd:552753">prógva</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frá" msd="SMSNAr" lemmaRef="bd:513704">frá</w>
+            <w lemma="dráttur" msd="SMSNAr" lemmaRef="bd:567638">drátturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="góðkenna" msd="LSMSN" lemmaRef="bd:553887">góðkendur</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="staðfesta" msd="LSNPN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="vørugoymsla" msd="SFSAar" lemmaRef="bd:524143">vørugoymslu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="kassapeningur" msd="SMSAar">kassapening</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="framman" msd="DNd" join="right" lemmaRef="bd:587245">framman</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="standa" msd="DNd" lemmaRef="bd:576197">standandi</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="góðkenna" msd="LSNPN" join="right" lemmaRef="bd:553887">góðkend</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="123" msd="NOgnc">123</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="stuldur" msd="SMSAar" lemmaRef="bd:567075">stuldur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kassapeningur" msd="SMSDar" join="right">kassapeningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="krav" msd="SNPNar" join="right" lemmaRef="bd:537766">krøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="prógva" msd="LSNSN" lemmaRef="bd:552753">prógvað</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="missa" msd="LSMSN" lemmaRef="bd:553983">mist</w>
+            <w lemma="ur" msd="LSMSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="regluligur" msd="DNd" lemmaRef="bd:557154">regluliga</w>
+            <w lemma="føra" msd="LSMSD" lemmaRef="bd:553403">førdum</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kassarapportum" msd="SFPDar" join="right">kassarapportum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nág" msd="DNd">nág</w>
+            <w lemma="reiniliga" msd="DNd">reiniliga</w>
+            <w lemma="vísa" msd="VNAPP3" lemmaRef="bd:553515">vísa</w>
+            <w lemma="stødd" msd="SFSAAr" lemmaRef="bd:536179">støddina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kassapeningur" msd="SMSDAr" join="right">kassapeninginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stuldur" msd="SMSNAr" lemmaRef="bd:567075">stuldurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="melda" msd="LSMSN" lemmaRef="bd:549421">meldaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="politi" msd="SNSAAr" join="right" lemmaRef="bd:571020">politiið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kassapeningur" msd="SMSNAr">kassapeningurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="goyma" msd="LSMSN" lemmaRef="bd:553294">goymdur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tryggur" msd="APSFPD" lemmaRef="bd:561597">tryggum</w>
+            <w lemma="umstøður" msd="SFPDar" join="right" lemmaRef="bd:569238">umstøðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skaði" msd="SMPDar" lemmaRef="bd:513921">skaðum</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="rakstrargøgn" msd="SFSAar" lemmaRef="bd:536881">rakstrargøgn</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="frádragast" msd="VIMtnp" join="right">frádragast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skaði" msd="SMSNAr" lemmaRef="bd:513921">skaðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vilji" msd="SMSDar" lemmaRef="bd:549218">vilja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="revsiverdur" msd="APSFSD" lemmaRef="bd:579417">revsiverdari</w>
+            <w lemma="gera" msd="SFSDar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="rúsdrekka" msd="SFSNar" join="right" lemmaRef="bd:514211">rúsdrekka</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="koyring" msd="SFSNar" join="right" lemmaRef="bd:525225">koyring</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="góðkenna" msd="LSMSN" join="right" lemmaRef="bd:553887">góðkendur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="starvsfólk" msd="SNSNAr" join="right" lemmaRef="bd:517063">starvsfólkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ábyrgd" msd="SFSAAr" join="right" lemmaRef="bd:533367">ábyrgdina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="skattgjaldari" msd="SMSAar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="keypa" msd="VUAtnp" lemmaRef="bd:553478">keypt</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bilur" msd="SMSAar" join="right" lemmaRef="bd:542624">bil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="borð" msd="SNSAar" lemmaRef="bd:514492">borð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="tryggja" msd="LSMSN" join="right" lemmaRef="bd:549740">tryggjaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="37.404" msd="NOgnc">37.404</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeva" msd="SFSDar" join="right" lemmaRef="bd:576076">grundgev</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSDar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nevna" msd="LWFSN" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="einki" msd="DNd" lemmaRef="bd:587886">einki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rakstur" msd="SMSAAr" lemmaRef="bd:567627">raksturin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="rættarligur" msd="DNd" lemmaRef="bd:556696">rættarliga</w>
+            <w lemma="binda" msd="LSMSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="peningur" msd="SMSAAr" join="right" lemmaRef="bd:540811">peningin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="rættarúrskurður" msd="SMSDar">rættarúrskurði</w>
+            <w lemma="fríkenna" msd="LSMPN" lemmaRef="bd:553883">fríkendur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="bilur" msd="SMSAAr" lemmaRef="bd:542624">bilin</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="bilverkstaður" msd="SNSNar" lemmaRef="bd:566887">bilverkstað</w>
+            <w lemma="hefta" msd="VNAAS3" lemmaRef="bd:553792">hefti</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Bilverkstað" msd="SNSNAr">Bilverkstaðið</w>
+            <w lemma="krevja" msd="VNAAS3" lemmaRef="bd:554166">kravdi</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" lemmaRef="bd:547448">skattgjaldaran</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="37.404" msd="NOgnc">37.404</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="svara" msd="DNd" lemmaRef="bd:551385">svarandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="helvt" msd="SFSAAr" lemmaRef="bd:534233">helvtina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilvirði" msd="SNSDAr" join="right">bilvirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="rindaði" msd="VNAAS3">rindaði</w>
+            <w lemma="peningur" msd="SMSAAr" join="right" lemmaRef="bd:540811">peningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="millumverandi" msd="DNd" lemmaRef="bd:563944">millumverandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bilverkstað" msd="SNSAAr" join="right">bilverkstaðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="f" msd="VNAAS3">f</w>
+            <w lemma="ekk" msd="VNAAS3">ekk</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landsska" msd="APWFSD">landsska</w>
+            <w lemma="tta" msd="SFSDar" join="right">tta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="nevnd" msd="SFSDAr" join="right" lemmaRef="bd:534912">nevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skuldari" msd="SMPAar" lemmaRef="bd:547535">skuldarar</w>
+            <w lemma="landsstýri" msd="SNSNAr" lemmaRef="bd:585678">Landsstýrið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="12." msd="NOgnc">12.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="fyrisettur" msd="VUAtnp" lemmaRef="bd:561738">fyrisett</w>
+            <w lemma="niðanfyri" msd="DGd" lemmaRef="bd:587355">niðanfyri</w>
+            <w lemma="standa" msd="Adegnc" lemmaRef="bd:576197">standandi</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skuldari" msd="SMPAar" join="right" lemmaRef="bd:547535">skuldarar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skuldari" msd="SMPAar" lemmaRef="bd:547535">skuldarar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFPD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntak" msd="SFPDAr" lemmaRef="bd:537729">inntøk</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uni" msd="SNSDAr">uni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="vissa" msd="SFSNar" lemmaRef="bd:527700">vissa</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="missa" msd="LSMSN" join="right" lemmaRef="bd:553983">mistur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="neyðugur" msd="APSFSN" lemmaRef="bd:554382">Neyðug</w>
+            <w lemma="vissa" msd="SFSNar" lemmaRef="bd:527700">vissa</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fáa" msd="VIMtnp" lemmaRef="bd:576403">fáast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="veruligur" msd="APSFSA" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítøkiligur" msd="APSFSA" lemmaRef="bd:556214">ítøkiliga</w>
+            <w lemma="roynd" msd="SFSAar" lemmaRef="bd:535147">roynd</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="peningur" msd="SMSAAr" lemmaRef="bd:540811">peningin</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="rættsliga" msd="DNd">rættsliga</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="heinting" msd="SFSAar" join="right" lemmaRef="bd:525028">heinting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="úttøka" msd="SFSNar" lemmaRef="bd:524347">úttøka</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fánýti" msd="SNSGar" join="right" lemmaRef="bd:573525">fánýtis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="góðtaka" msd="LSNSN" join="right" lemmaRef="bd:576129">góðtikið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="neyðugur" msd="APSFSN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="vissa" msd="SFSNar" lemmaRef="bd:527700">vissa</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="missa" msd="LSMSN" join="right" lemmaRef="bd:553983">mistur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyriliggur" msd="VNAPS3" join="right">fyriliggur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSMSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="húsagangur" msd="SMSAar" join="right" lemmaRef="bd:531564">húsagang</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gjaldssteðgur" msd="SMSAar" join="right">gjaldssteðg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="insolventur" msd="APSFSA" lemmaRef="bd:559698">insolventa</w>
+            <w lemma="avtøka" msd="SFSAar" join="right" lemmaRef="bd:519135">avtøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rýma" msd="LSMSN" lemmaRef="bd:553317">rýmdur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="tílíkur" msd="PINpSN" join="right" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSMSN" join="right" lemmaRef="bd:575738">gjørdur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ítøkiligur" msd="APSFSD" lemmaRef="bd:556214">ítøkiligari</w>
+            <w lemma="meting" msd="SFSDar" lemmaRef="bd:525414">meting</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="halda" msd="LSNSN" lemmaRef="bd:576164">hildið</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="missa" msd="LSNSN" lemmaRef="bd:553983">mist</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" join="right" lemmaRef="bd:557624">partvíst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="tala" msd="VNAPP3" lemmaRef="bd:550278">tala</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tal" msd="SNSNAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuldari" msd="SMPDar" lemmaRef="bd:547535">skuldarum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stórur" msd="APSNSN" join="right" lemmaRef="bd:578418">stórt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="procentvísa" msd="APSFSA">procentvísa</w>
+            <w lemma="avseting" msd="SFSAar" lemmaRef="bd:524488">avseting</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skuldari" msd="SMPAar" join="right" lemmaRef="bd:547535">skuldarar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stødd" msd="SFSNAr" lemmaRef="bd:536179">Støddin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="procentvísu" msd="APWFSD">procentvísu</w>
+            <w lemma="avseting" msd="SFSDAr" lemmaRef="bd:524488">avsetingini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWNSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="áseta" msd="VIMtnp" lemmaRef="bd:576366">ásetast</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="roknskaparligu" msd="APWFPD">roknskaparligu</w>
+            <w lemma="roynd" msd="SFPDAr" lemmaRef="bd:535147">royndunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="viðvíkir" msd="VNAPS3">viðvíkir</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skuldari" msd="SMPAar" lemmaRef="bd:547535">skuldarar</w>
+            <w lemma="undanfarin" msd="APSNPA" lemmaRef="bd:581675">undanfarin</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="munandi" msd="DNd" lemmaRef="bd:563602">munandi</w>
+            <w lemma="broyta" msd="LSNPN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="bú" msd="SNPNar" lemmaRef="bd:570737">bú</w>
+            <w lemma="skaparviðurskifti" msd="SNPNar">skaparviðurskifti</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ávirkan" msd="SFSAar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="procentinum" msd="SNSDAr" join="right">procentinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="samanseting" msd="SFSNar" lemmaRef="bd:525737">samanseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fjøld" msd="SFSDAr" lemmaRef="bd:533927">fjøldini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðskifti" msd="SNPDar" lemmaRef="bd:584590">viðskifta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fólk" msd="SNPDar" join="right" lemmaRef="bd:515066">fólkum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="roynd" msd="SFPNar" join="right" lemmaRef="bd:535147">royndir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="meinlíkur" msd="APSNPN" lemmaRef="bd:555420">meinlík</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virkir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="umstøður" msd="SFPDar" lemmaRef="bd:569238">umstøðum</w>
+            <w lemma="hava" msd="VNAPP3" join="right" lemmaRef="bd:576399">hava</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ávirkan" msd="SFSAar" join="right" lemmaRef="bd:536749">ávirkan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">Skuld</w>
+            <w lemma="gamal" msd="ACSFSN" lemmaRef="bd:562213">eldri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="3.000" msd="NOgnc">3.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rundskriv" msd="SNSDar" lemmaRef="bd:516543">rundskrivi</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="samtykkja" msd="VUAtnp" join="right" lemmaRef="bd:554136">samtykt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gamal" msd="ACSFSN" lemmaRef="bd:562213">eldri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="3.000" msd="NOgnc">3.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lítið" msd="DNC" join="right" lemmaRef="bd:586955">minni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="loyva" msd="LSMSN" lemmaRef="bd:553445">loyvdur</w>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vissa" msd="SFSNar" lemmaRef="bd:527700">vissa</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">pening</w>
+            <w lemma="ur" msd="SMSNAr" lemmaRef="bd:576765">urin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="missa" msd="LSMSN" lemmaRef="bd:553983">mistur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="frammanfyri" msd="DNd" lemmaRef="bd:587248">frammanfyri</w>
+            <w lemma="standur" msd="SMSAar" join="right" lemmaRef="bd:531543">stand</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anda" msd="APSFSD" lemmaRef="bd:549434">andi</w>
+            <w lemma="kunngerð" msd="SFSNar" join="right" lemmaRef="bd:534538">kunngerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="124" msd="NOgnc">124</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">Skattskyldugi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="l" msd="VIAtnp">l</w>
+            <w lemma="øt" msd="VIAtnp" lemmaRef="bd:536855">ata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="skrivligur" msd="APSNSA" lemmaRef="bd:557224">skrivligt</w>
+            <w lemma="yvirlit" msd="SNSAar" join="right" lemmaRef="bd:517720">yvirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="hesin" msd="PDMpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="skuldari" msd="SMPAar" lemmaRef="bd:547535">skuldarar</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frágreiðing" msd="SFSDar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hví" msd="DNd" lemmaRef="bd:587313">hví</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="váttan" msd="SFSNar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="advokatur" msd="SMSDar" join="right" lemmaRef="bd:538643">advokati</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilskila" msd="LSNSN" lemmaRef="bd:550371">Tilskilað</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="einsamallur" msd="APSFSN" lemmaRef="bd:563592">einsamøll</w>
+            <w lemma="grundgeving" msd="SFSNar" lemmaRef="bd:524987">grundgeving</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="løn" msd="VNAPS3" lemmaRef="bd:576943">lønar</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="peningur" msd="SMSAAr" lemmaRef="bd:540811">peningin</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="peningastovnur" msd="SMSDar" lemmaRef="bd:540810">peningastovnum</w>
+            <w lemma="peningastovnur" msd="SMSDaP" lemmaRef="bd:540810">Peningastovnum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avseta" msd="VIAtnp" lemmaRef="bd:519130">avseta</w>
+            <w lemma="móta" msd="DGd" lemmaRef="bd:552707">móta</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útlán" msd="SNPDar" lemmaRef="bd:517867">útlánum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFPDar" join="right" lemmaRef="bd:533367">ábyrgdum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="avseting" msd="SFSNAr" lemmaRef="bd:524488">avsetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="meting" msd="SFSAar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="einstakur" msd="APWNPD" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="útlán" msd="SNPDAr" lemmaRef="bd:517867">útlánunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgdunum" msd="SFPDAr" join="right">ábyrgdunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">Slík</w>
+            <w lemma="avseting" msd="SFSNar" lemmaRef="bd:524488">avseting</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samla" msd="LWNPD" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="útlán" msd="SNPDAr" lemmaRef="bd:517867">útlánunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgdunum" msd="SFPDAr" join="right">ábyrgdunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" lemmaRef="bd:551005">kanna</w>
+            <w lemma="avseting" msd="SFSAAr" join="right" lemmaRef="bd:524488">avsetingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="peningastovnur" msd="SMPNar" lemmaRef="bd:540810">Peningastovnar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="líkningarmyndug" msd="APSNPA">líkningarmyndug</w>
+            <w lemma="leika" msd="SNPAar" join="right" lemmaRef="bd:514180">leika</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSAar">num</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSFSN" lemmaRef="bd:578418">stór</w>
+            <w lemma="avseting" msd="SFSNar" lemmaRef="bd:524488">avseting</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="avsettur" msd="VUAtnp" lemmaRef="bd:561776">avsett</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="einstakur" msd="APWNSA" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSNSA" lemmaRef="bd:578418">stórt</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="staðfesta" msd="VUAtnp" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="32" msd="NOgnc" join="right">32</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1988" msd="NOgnc" join="left">1988</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="yvir" msd="DGd" join="right" lemmaRef="bd:513703">yvir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="dráttur" msd="SMSAar" lemmaRef="bd:567638">drátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skuldari" msd="SMPAar" lemmaRef="bd:547535">skuldarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1986" msd="NOgnc" join="right">1986</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="1985" msd="NOgnc">1985</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="partafelag" msd="SNSNar" join="right" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="leasaður" msd="VUAtnp" lemmaRef="bd:580514">leasað</w>
+            <w lemma="EDV-út-gera" msd="SFSAar">EDV-útgerð</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="likvida" msd="APSFSA">likvida</w>
+            <w lemma="tión" msd="SFSAar" join="right">tión</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="proklama" msd="F">proklama</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="kunngera" msd="LSNSN" lemmaRef="bd:575720">kunngjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1986" msd="NOgnc" join="right">1986</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="1987" msd="NOgnc">1987</w>
+            <w lemma="nokta" msd="VNAPS3" lemmaRef="bd:552419">noktar</w>
+            <w lemma="fútarættur" msd="SMSNAr" join="right" lemmaRef="bd:566059">fútarætturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="EDV" msd="TS">EDV</w>
+            <w lemma="útgerð" msd="SFSAAr" lemmaRef="bd:533408">útgerðina</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="væntandi" msd="Adegnc" lemmaRef="bd:564020">væntandi</w>
+            <w lemma="ognarfyri" msd="SNSAar" join="right">ognarfyri</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="varni" msd="SNSAar" join="right" lemmaRef="bd:574022">varni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tilmæli" msd="SNSDar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ráð" msd="SNSDAP" join="right" lemmaRef="bd:571326">Ráðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skuldari" msd="SMPAar" lemmaRef="bd:547535">skuldarar</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1985" msd="NOgnc" join="right">1985</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="insolventur" msd="APSFSA" lemmaRef="bd:559698">insolventa</w>
+            <w lemma="likvidatión" msd="SFSAar" join="right" lemmaRef="bd:577615">likvidatión</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vissa" msd="SFSNar" lemmaRef="bd:527700">vissa</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="missa" msd="LSMSN" join="right" lemmaRef="bd:553983">mistur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umvæling" msd="SFSNar" join="right" lemmaRef="bd:526282">Umvæling</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="trygging" msd="SFSNar" lemmaRef="bd:526187">trygging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" join="right" lemmaRef="bd:538967">bygningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="berur" msd="CC" lemmaRef="bd:554888">Bert</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="bøta" msd="VIAtnp" lemmaRef="bd:553597">bøta</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="slit" msd="SNSAar" lemmaRef="bd:518604">slit</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="brek" msd="SNSAar" join="right" lemmaRef="bd:514507">brek</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="nevna" msd="LWNSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="rakstraramboð" msd="SNSAar" join="right">rakstraramboð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="dragas" msd="VIMtnp">dragas</w>
+            <w lemma="t" msd="DNd">t</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" join="right" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="býti" msd="SMSDAr" lemmaRef="bd:572096">býtinum</w>
+            <w lemma="ímillum" msd="DGd" lemmaRef="bd:586899">ímillum</w>
+            <w lemma="viðlíkahald" msd="SNSAar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="betran" msd="SFSAar" lemmaRef="bd:533559">betran</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstraramboð" msd="SNPDar" join="right">rakstraramboðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðlíkahald" msd="SNSNar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="reiðsla" msd="SFPNar" join="right" lemmaRef="bd:522249">reiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="aktiv" msd="SNSAAr" join="both">aktivið</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="standur" msd="SMSAar" join="right" lemmaRef="bd:531543">stand</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="húsarakstur" msd="SMSAar">húsarakstur</w>
+            <w lemma="í" msd="TS" lemmaRef="bd:583476">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="left">1983</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="kæra" msd="VUAtnp" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="álíkning" msd="SFSAAr" lemmaRef="bd:526487">álíkningina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="húsarakstur" msd="SMSDar" join="right">húsarakstri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="viðgera" msd="VNAAS3" lemmaRef="bd:575715">viðgjørdi</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="spurningur" msd="SMSAAr" lemmaRef="bd:541521">spurningin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útleigan" msd="SMSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahald" msd="SNSAar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="betran" msd="SFSAar" lemmaRef="bd:533559">betran</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="vánaligur" msd="APSNSA" lemmaRef="bd:555963">vánaligt</w>
+            <w lemma="tilfar" msd="SNSAar" join="right" lemmaRef="bd:518744">tilfar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útskifting" msd="SFSNar" lemmaRef="bd:526602">útskifting</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="stuttur" msd="DNd" lemmaRef="bd:562083">stutt</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="keyp" msd="SNSNAr" lemmaRef="bd:515578">keypið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hús" msd="SNPDAr" lemmaRef="bd:527779">húsunum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útleig" msd="SFSNar" join="right">útleig</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anin" msd="PIFpSN">anin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="byrja" msd="LSFSN" join="right" lemmaRef="bd:549807">byrjað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="góðtaka" msd="VIAtnp" join="right" lemmaRef="bd:576129">góðtaka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="draga" msd="VNAAS3" lemmaRef="bd:576207">dró</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="húsarakstur" msd="SMSAar" join="right">húsarakstur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="láta" msd="VNAAS3" lemmaRef="bd:576189">læt</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="inntøkuføra" msd="VIAtnp" lemmaRef="bd:553402">inntøkuføra</w>
+            <w lemma="leiga" msd="SFSAar" lemmaRef="bd:521183">leigu</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dóttir" msd="SFSDar" join="right" lemmaRef="bd:543962">dóttur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sonur" msd="SMSDar" lemmaRef="bd:568973">soni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dótturmaður" msd="SMSDar" join="right" lemmaRef="bd:568095">dótturmanni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="útleigan" msd="SFSNAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="eingin" msd="PINpSA" lemmaRef="bd:587901">einki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuligur" msd="APSMSA" lemmaRef="bd:557165">vinnuligan</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="flyta" msd="VUAtnp" lemmaRef="bd:576302">flutt</w>
+            <w lemma="renta" msd="APWFSA" lemmaRef="bd:522267">rentu</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privatan</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="hall" msd="SNSNar" join="right" lemmaRef="bd:528601">halli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="strika" msd="LSNSN" join="right" lemmaRef="bd:549895">strikað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="upphæddib" msd="LSFSN" join="right">upphæddib</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="góðskriva" msd="LSFSN" lemmaRef="bd:552790">góðskrivað</w>
+            <w lemma="rakstur" msd="SMSDAr" join="right" lemmaRef="bd:567627">rakstrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bør" msd="SNPDar" lemmaRef="bd:576409">bør</w>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dóttir" msd="SMSDar" lemmaRef="bd:543962">dóttur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="maður" msd="SMSDar" lemmaRef="bd:567706">manni</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="áleggja" msd="VUAtnp" lemmaRef="bd:576273">álagt</w>
+            <w lemma="van" msd="APSNSN">van</w>
+            <w lemma="ligt" msd="APSNSN">ligt</w>
+            <w lemma="leigugjald" msd="SNSNar" join="right" lemmaRef="bd:537793">leigugjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">kært</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskatta" msd="SMSAar">landsskatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nevnd" msd="SFSAAr" join="right" lemmaRef="bd:534912">nevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="góðtaka" msd="VUAtnp" lemmaRef="bd:576129">góðtikið</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="60.000" msd="NOgnc">60.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1987" msd="NOgnc">1987</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðlíkahald" msd="SNSAar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útleigaður" msd="LSNPD" lemmaRef="bd:579627">útleigaðum</w>
+            <w lemma="hús" msd="SNPDar" join="right" lemmaRef="bd:527779">húsum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hús" msd="SNPNAr" lemmaRef="bd:527779">húsini</w>
+            <w lemma="ígjøgnum" msd="DGd" lemmaRef="bd:513720">ígjøgnum</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="útleigaður" msd="LSNPN" lemmaRef="bd:579627">útleigaði</w>
+            <w lemma="sera" msd="DNd" lemmaRef="bd:587473">sera</w>
+            <w lemma="bíligur" msd="DNd" join="right" lemmaRef="bd:554216">bíliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="leigari" msd="SMSNAr" lemmaRef="bd:546271">leigarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="umsjón" msd="SFSAar" lemmaRef="bd:536463">umsjón</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="125" msd="NOgnc">125</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hús" msd="SNPDAr" lemmaRef="bd:527779">húsunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="viðlíkahaldsarbeiði" msd="SNSAar" join="right">viðlíkahaldsarbeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="niðurstøða" msd="SFSAar" lemmaRef="bd:521827">niðurstøðu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ráði" msd="SNSNAP" join="right" lemmaRef="bd:572764">Ráðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nevniligur" msd="DNd" lemmaRef="bd:556287">nevniliga</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samandrigin" msd="APSNSA" lemmaRef="bd:581153">samandrigið</w>
+            <w lemma="viðlíkahald" msd="SNSAar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="ár" msd="SNPDAr" lemmaRef="bd:517748">árunum</w>
+            <w lemma="hús" msd="SNPNAr" lemmaRef="bd:527779">húsini</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="útleigaður" msd="LSNPN" join="right" lemmaRef="bd:579627">útleigaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="nýtímansgerð" msd="SFSAar">nýtímansgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virðisøking" msd="SFSAar">virðisøking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hús" msd="SNPDAr" lemmaRef="bd:527779">húsunum</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hús" msd="SNPAAr" join="right" lemmaRef="bd:527779">húsini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1989" msd="NOgnc" join="both">1989</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðmerkja" msd="VIMtnp" lemmaRef="bd:554050">Viðmerkjast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="annars" msd="DNd" join="right" lemmaRef="bd:587882">annars</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="l." msd="TT">l.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="húsaleiga" msd="SFSNar" join="right" lemmaRef="bd:527225">húsaleiga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="starvsfólk" msd="SNSDar" lemmaRef="bd:517063">starvsfólki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="setanarviðurskifti" msd="SNPDar">setanarviðurskiftum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="B-inntøka" msd="SFSNar" join="right" lemmaRef="bd:518976">B-inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1992" msd="NOgnc" join="both">1992</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="arbeið" msd="SNPDar" lemmaRef="bd:570905">arbeiðum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">Meginreglan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="skattligur" msd="DNd" join="right" lemmaRef="bd:557087">skattliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSNSN" lemmaRef="bd:561497">liðugt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avlevera" msd="LSNSN" lemmaRef="bd:551763">avleverað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="byggiharri" msd="SMSAAr" join="right" lemmaRef="bd:544903">byggiharran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSNSN" join="right" lemmaRef="bd:561497">liðugt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="84" msd="NOgnc" join="right">84</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="left">1983</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="byggifelag" msd="SNSDar" join="right" lemmaRef="bd:535451">byggifelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tríggir" msd="NCMPN" lemmaRef="bd:530549">tríggir</w>
+            <w lemma="skattgjaldari" msd="SMPNar" lemmaRef="bd:547448">skattgjaldarar</w>
+            <w lemma="eiga" msd="VNAAP3" join="right" lemmaRef="bd:576382">áttu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvør</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundgeving" msd="SFSNAr" lemmaRef="bd:524987">Grundgevingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sýta" msd="VIAtnp" lemmaRef="bd:553624">sýta</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">Skatta</w>
+            <w lemma="vald" msd="SNSNAr" lemmaRef="bd:537059">valdið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="sýta" msd="VUAtnp" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="avskriving" msd="SFSAar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="amboð" msd="SNPDar" lemmaRef="bd:571104">amboðum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avskriving" msd="SFSNAr" lemmaRef="bd:524493">avskrivingin</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="útseta" msd="VIMtnp" lemmaRef="bd:576333">útsetast</w>
+            <w lemma="inntil" msd="DGd" lemmaRef="bd:513743">inntil</w>
+            <w lemma="endaligur" msd="APWFSA" lemmaRef="bd:555875">endaligu</w>
+            <w lemma="inntøkuupp" msd="SFSAAr">inntøkuupp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gerðina" msd="SFSAAr" join="right">gerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="CS" lemmaRef="bd:583475">tó</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="kærur" msd="SMPDAr" lemmaRef="bd:554957">kærarunum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="amboð" msd="SNSAar" join="right" lemmaRef="bd:571104">amboð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rakstrarhall" msd="SNSNaP" lemmaRef="bd:528646">Rakstrarhall</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1989" msd="NOgnc" join="left">1989</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="kæra" msd="VUAtnp" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hækka" msd="VUAtnp" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1985" msd="NOgnc">1985</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1986" msd="NOgnc">1986</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="26.720" msd="NOgnc">26.720</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="állaprojekti" msd="SNSDar" join="right">állaprojekti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSAar" join="right" lemmaRef="bd:534114">gongd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">Treytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="32" msd="NOgnc">32</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="veruligur" msd="APSFSN" lemmaRef="bd:557176">verulig</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSAar" join="right" lemmaRef="bd:534114">gongd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="reiðsla" msd="SFPAar" lemmaRef="bd:522249">reiðslur</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="állaprojektinum" msd="SNSDAr" join="right">állaprojektinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">Vinna</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="ítriv" msd="SNSNar" lemmaRef="bd:517805">ítriv</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="minstukrav" msd="SNPNar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="í" msd="TS" lemmaRef="bd:583476">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1990" msd="NOgnc" join="left">1990</w>
+            <w lemma="hækka" msd="VNAAS3" lemmaRef="bd:549974">hækkaði</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="skattligur" msd="APWFSA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="útgeva" msd="VUAtnp" lemmaRef="bd:576085">útgivið</w>
+            <w lemma="føroyskur" msd="APSMSA" lemmaRef="bd:559144">føroyskan</w>
+            <w lemma="álmanakki" msd="SMSAar" join="right" lemmaRef="bd:513797">álmanakka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vi" msd="DGd">vi</w>
+            <w lemma="ð" msd="CS">ð</w>
+            <w lemma="halla" msd="SMSNar" lemmaRef="bd:550418">halli</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="út" msd="SFSDAr" lemmaRef="bd:587572">út</w>
+            <w lemma="gáva" msd="SFSDAr" join="right" lemmaRef="bd:520375">gávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="draga" msd="VUAtnp" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lítil" msd="ASWNPN" lemmaRef="bd:562662">minstu</w>
+            <w lemma="krav" msd="SNPNAr" lemmaRef="bd:537766">krøvini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="uppfylla" msd="LSNPN" join="right" lemmaRef="bd:553935">uppfylt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="hátta" msd="LSNSN" join="right" lemmaRef="bd:552647">háttað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="rikin" msd="APSNSA" lemmaRef="bd:581328">rikið</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">Avskrivingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1988" msd="NOgnc" join="left">1988</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="kæra" msd="VUAtnp" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="góður" msd="VIAtnp" lemmaRef="bd:535951">góð</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lastbilur" msd="SMSAar" lemmaRef="bd:540218">lastbil</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="pick" msd="F" join="left">pick</w>
+            <w lemma="up" msd="F" join="right">up</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýta" msd="LSMSA" lemmaRef="bd:553611">nýttan</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gjalda" msd="SMSNAr" lemmaRef="bd:576419">gjaldarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="bilur" msd="SMSAar" join="right" lemmaRef="bd:542624">bil</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="úrslit" msd="SNSNAr" lemmaRef="bd:517852">Úrslitið</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="VNAAS3" lemmaRef="bd:576019">bar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="forskot" msd="SNSGar" lemmaRef="bd:514972">forskots</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="avskriving" msd="SFSAar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="íløgugrunnur" msd="SMSAar" join="right" lemmaRef="bd:565016">íløgugrunn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="126" msd="NOgnc">126</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Kurstap" msd="SNSNar">Kurstap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1980" msd="NOgnc" join="left">1980</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="81" msd="NOgnc" join="right">81</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="left">1983</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="skattgjaldari" msd="SMSAar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trolari" msd="SMSDar" join="right" lemmaRef="bd:548104">trolara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kurstap" msd="SNSAar" join="right">kurstap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ásanna" msd="LSNSN" lemmaRef="bd:551020">ásannað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trolari" msd="SMSDAr" join="right" lemmaRef="bd:548104">trolaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útróðrarbátur" msd="SMPDar" lemmaRef="bd:542358">útróðrarbátum</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="sýta" msd="VUAtnp" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útróður" msd="SMSDar" join="right" lemmaRef="bd:567467">útróðrar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bátur" msd="SMSDar" lemmaRef="bd:542627">báti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="rikin" msd="APSMSN" join="right" lemmaRef="bd:581328">rikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sýta" msd="VUAtnp" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bátur" msd="SMSDar" join="right" lemmaRef="bd:542627">báti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="søluárið" msd="SNSAAr">søluárið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="søluár" msd="SNSDAr">søluárinum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="rikin" msd="APSMPN" join="right" lemmaRef="bd:581328">riknir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="39" msd="NOgnc" join="right">39</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="both">1981</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="43" msd="NOgnc" join="right">43</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="both">1981</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="67" msd="NOgnc" join="right">67</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="both">1981</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="78" msd="NOgnc" join="right">78</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="both">1981</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="82" msd="NOgnc" join="right">82</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="left">1981</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="70" msd="NOgnc" join="right">70</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="eigari" msd="SMSDar" lemmaRef="bd:513834">eigara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bátur" msd="SMSDar" lemmaRef="bd:542627">báti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="góðkenna" msd="VIAtnp" lemmaRef="bd:553887">góðkenna</w>
+            <w lemma="bátur" msd="SMSAAr" lemmaRef="bd:542627">bátin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="rikin" msd="APSMSA" lemmaRef="bd:581328">riknan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="CS">a</w>
+            <w lemma="t" msd="CS">t</w>
+            <w lemma="brutto" msd="APWFSN" lemmaRef="bd:587711">brutto</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="lágur" msd="ACSFSN" join="right" lemmaRef="bd:555839">lægri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="lágmark" msd="SNSAar" join="right" lemmaRef="bd:574484">lágmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ráði" msd="SNSNAP" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="nýta" msd="VNAAS3" lemmaRef="bd:553611">nýtti</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">vegleiðandi</w>
+            <w lemma="regla" msd="SFSAar" lemmaRef="bd:522235">reglu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="góðkenna" msd="VIAtnp" lemmaRef="bd:553887">góðkenna</w>
+            <w lemma="bátur" msd="SMSAAr" lemmaRef="bd:542627">bátin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="rikin" msd="APSMSA" lemmaRef="bd:581328">riknan</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="tá" msd="DNd" join="left" lemmaRef="bd:587513">tá</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="árligur" msd="APSFSN" lemmaRef="bd:556751">árlig</w>
+            <w lemma="bruttosøla" msd="SFSNar">bruttosøla</w>
+            <w lemma="oman" msd="DNd" lemmaRef="bd:586870">oman</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="90.000" msd="NOgnc">90.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bátur" msd="SMSNar" lemmaRef="bd:542627">bátur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="reka" msd="LSMSN" join="right" lemmaRef="bd:576063">rikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="mótrokna" msd="LSNSN" lemmaRef="bd:550962">mótroknað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="møguligur" msd="APSFSD" lemmaRef="bd:557122">møguligari</w>
+            <w lemma="hýra" msd="SFSDar" lemmaRef="bd:520641">hýru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eigari" msd="SMSAar" join="right" lemmaRef="bd:513834">eigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="loyva" msd="LSFSN" lemmaRef="bd:553445">loyvd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstrarvinningur" msd="SMSDar" join="right">rakstrarvinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="úrslit" msd="SNSNar" lemmaRef="bd:517852">úrslit</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="hýra" msd="SFSNar" join="right" lemmaRef="bd:520641">hýra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frádrignar" msd="LSFPN" join="right">frádrignar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="kostur" msd="SMSDar" lemmaRef="bd:566023">kosti</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="rikin" msd="APSMSD" lemmaRef="bd:581328">riknum</w>
+            <w lemma="bátur" msd="SMSDar" lemmaRef="bd:542627">báti</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eigari" msd="SMSNAr" join="right" lemmaRef="bd:513834">eigarin</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="eigarnir" msd="SMPNAr" join="left">eigarnir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="lutvísur" msd="Adegnc" lemmaRef="bd:557628">lutvísi</w>
+            <w lemma="kostur" msd="SMSNAr" lemmaRef="bd:566023">kosturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hin" msd="PDFpPA" lemmaRef="bd:513757">hinar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="manning" msd="SFSDAr" lemmaRef="bd:525386">manningini</w>
+            <w lemma="frádragast" msd="VIMtnp" join="right">frádragast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="93" msd="NOgnc" join="both">93</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I.5" msd="NOgnc" join="right">I.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="Adegnc" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="serstakur" msd="APSFPD" lemmaRef="bd:561161">SERSTØKUM</w>
+            <w lemma="EINDARfrádráttur" msd="SMSDar">EINDARFRÁDRÁTTI</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="ymiskur" msd="APSNPD" join="right" lemmaRef="bd:558120">YMISK</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="RAKSTRARINNTØKUBÓLKUM" msd="SFPDar">RAKSTRARINNTØKUBÓLKUM</w>
+            <w lemma="Vistarhaldsvirksemi" msd="SNSNar">Vistarhaldsvirksemi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="vi" msd="APSNSA">vi</w>
+            <w lemma="starhaldsvirksemi" msd="SNSAar">starhaldsvirksemi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ráði" msd="SNSNAP" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="viðtaka" msd="VUAtnp" join="right" lemmaRef="bd:576126">viðtikið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="loyva" msd="LSMSN" lemmaRef="bd:553445">loyvdur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="privatur" msd="APSNSD" join="right" lemmaRef="bd:560948">privat</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fólk" msd="SNSDar" join="right" lemmaRef="bd:515066">fólki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="dagligur" msd="APWFSD" lemmaRef="bd:556085">dagligu</w>
+            <w lemma="matgerð" msd="SFSDAr" lemmaRef="bd:532857">matgerðini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="húsfólk" msd="SNSAAr" lemmaRef="bd:585302">húsfólkið</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="matur" msd="SMSAar" lemmaRef="bd:566445">mat</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fólk" msd="SNPAar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hýsis" msd="DNd" join="right">hýsis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="CS" lemmaRef="bd:514175">sí</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1992" msd="NOgnc" join="both">1992</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">Loyvt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bruttoinntøka" msd="SFSDAr" join="right">bruttoinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="treyt" msd="SFSDar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="privatfólk" msd="SNPAar" join="right">privatfólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="matur" msd="SNSAar" lemmaRef="bd:566445">mat</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsfólk" msd="SNSAAr" lemmaRef="bd:514328">arbeiðsfólkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="komm" msd="SFSDar" join="right">komm</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="unu" msd="SFSDar" join="right">unu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="byggifelag" msd="SNSDar" lemmaRef="bd:535451">byggifelag</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="privatfólk" msd="SNPAar" join="right">privatfólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="matur" msd="SNSAar" lemmaRef="bd:566445">mat</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ferðamannafelag" msd="SNSAar" lemmaRef="bd:535496">ferðamannafelag</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gestur" msd="SMPAar" lemmaRef="bd:531815">gestir</w>
+            <w lemma="tann" msd="PEN3SG" join="right" lemmaRef="bd:587908">tess</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeið" msd="SMSNAr" lemmaRef="bd:570905">arbeiðs</w>
+            <w lemma="gevari" msd="SMSNAr" join="right" lemmaRef="bd:513800">gevarin</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="ferðamannafelag" msd="SNSNAr" lemmaRef="bd:535496">ferðamannafelagið</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leggja" msd="VNAPS3" lemmaRef="bd:518970">leggur</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="matur" msd="SMSAAr" join="right" lemmaRef="bd:566445">matin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leggja" msd="VNAPS3" lemmaRef="bd:518970">leggur</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ávísa" msd="VIAtnp" lemmaRef="bd:553517">ávísa</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="afturhaldsskipan" msd="SFSAAr" join="right">afturhaldsskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="A" msd="SFSNar">A</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ávísa" msd="LSNSN" lemmaRef="bd:553517">ávíst</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bruttoupphæd" msd="SFSDar">bruttoupphæd</w>
+            <w lemma="dini" msd="PEF2SD">dini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="forvinna" msd="LSFSN" lemmaRef="bd:575905">forvunnin</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="privatpersónur" msd="SMPNar" join="right" lemmaRef="bd:540885">Privatpersónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="fólk" msd="SNSDar" lemmaRef="bd:515066">fólki</w>
+            <w lemma="innivist" msd="SFSAar" lemmaRef="bd:534373">innivist</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="matur" msd="SMSAar" lemmaRef="bd:566445">mat</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="skipan" msd="SFSDar" join="right" lemmaRef="bd:535389">skipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNPDar" lemmaRef="bd:527776">londum</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="heiti" msd="SNSDAr" lemmaRef="bd:572335">heitinum</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Bed" msd="F" join="left">Bed</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="breakfast" msd="F" join="right">breakfast</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="omanfyri" msd="DNd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="tilskila" msd="LSNSN" join="right" lemmaRef="bd:550371">tilskilað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I." msd="NOgnc">I.</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="127" msd="NOgnc">127</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="bed" msd="F" join="left">bed</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="breakfast" msd="F" join="right">breakfast</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="B" msd="SFSNar">B</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSNar" join="left" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="B" msd="SFSDar">B</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="inntøka" msd="SFSDar" join="left" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="fylgja" msd="VNAPS3" lemmaRef="bd:554010">fylgir</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">skylda</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="minstamark" msd="SNSNar">minstamark</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bókhald" msd="SNSAar" lemmaRef="bd:583114">bókhald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ráði" msd="SNSNAP" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="viðtaka" msd="VUAtnp" join="right" lemmaRef="bd:576126">viðtikið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="føra" msd="VIMtnp" lemmaRef="bd:553403">førast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kassabók" msd="SFSNar" join="right" lemmaRef="bd:543301">kassabók</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fullfíggja" msd="LSFSN" lemmaRef="bd:549745">fullfíggjað</w>
+            <w lemma="rokning" msd="SFSNar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skriva" msd="LSFSN" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="ferð" msd="SFSAar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="føra" msd="LSFSN" lemmaRef="bd:553403">førd</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kassabók" msd="SFSAAr" lemmaRef="bd:543301">kassabókina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tvítak" msd="SNSNar" lemmaRef="bd:537399">tvítak</w>
+            <w lemma="varðveita" msd="LSNSN" join="right" lemmaRef="bd:553569">varðveitt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="CS" lemmaRef="bd:514175">sí</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1992" msd="NOgnc" join="both">1992</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="samýning" msd="SFSDar">samýning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APSFSA" lemmaRef="bd:554524">kommunala</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="dagrøkt" msd="SFSAar" lemmaRef="bd:533706">dagrøkt</w>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="samtykkja" msd="VUAtnp" join="right" lemmaRef="bd:554136">samtykt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagrøktari" msd="SMPAar" lemmaRef="bd:544969">dagrøktarar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="veiting" msd="SFSDAr" lemmaRef="bd:526388">veitingini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="røkt" msd="SFSDAr" join="right" lemmaRef="bd:533024">røktini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">Inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APSFPD" lemmaRef="bd:554524">kommunalum</w>
+            <w lemma="dagrøktarmamma" msd="SFPDar" lemmaRef="bd:519564">dagrøktarmammum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="A-inntøka" msd="SFSNar" join="right" lemmaRef="bd:518974">A-inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="privatur" msd="APSFSD" lemmaRef="bd:560948">privatari</w>
+            <w lemma="dagrøkt" msd="SFSDar" lemmaRef="bd:533706">dagrøkt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ráði" msd="SNSNAP" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="samtykkja" msd="VUAtnp" join="right" lemmaRef="bd:554136">samtykt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="veiting" msd="SFSNAr" lemmaRef="bd:526388">veitingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="APSFSN" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APSFSN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="B-inntøka" msd="SFSNar" join="right" lemmaRef="bd:518976">B-inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnstilla" msd="VIAtnp" lemmaRef="bd:550456">javnstilla</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kommunalur" msd="APSMPA" lemmaRef="bd:554524">kommunalar</w>
+            <w lemma="dagrøkt" msd="SMPAar" join="right" lemmaRef="bd:533706">dagrøktar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ørn" msd="SMPAar" join="right" lemmaRef="bd:528743">arnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="út" msd="SFPAar" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="reiðsla" msd="SFPAar" join="right" lemmaRef="bd:522249">reiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="røkt" msd="SFSDAr" join="right" lemmaRef="bd:533024">røktini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="prógv" msd="SNSNar" lemmaRef="bd:527790">prógv</w>
+            <w lemma="krevja" msd="VNMPS3" lemmaRef="bd:554166">krevst</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">hesum</w>
+            <w lemma="frádráttur" msd="SMSDar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="CS" lemmaRef="bd:514175">sí</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1992" msd="NOgnc" join="both">1992</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J." msd="TS">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjálvstøðugur" msd="APSMSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="128" msd="NOgnc">128</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J." msd="TS">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">INNTØKUUPPGERÐ</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="sjálvstøðugur" msd="APSMSD" lemmaRef="bd:554392">SJÁLVSTØÐUGUM</w>
+            <w lemma="vinnurekandi" msd="SMSDar" lemmaRef="bd:563770">VINNUREKANDI</w>
+            <w lemma="J.1" msd="TS" join="right">J.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">KRAV</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="bókhald" msd="SNSAar" lemmaRef="bd:583114">BÓKHALD</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">ROKNSKAP</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="103" msd="NOgnc">103</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="roknskaparskylda" msd="SFSAar" lemmaRef="bd:522320">roknskaparskyldu</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fullfíggjaður" msd="APSMSA" lemmaRef="bd:579716">fullfíggjaðan</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="CS" lemmaRef="bd:586855">innan</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">Upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="103" msd="NOgnc">103</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2015" msd="NOgnc">2015</w>
+            <w lemma="fráboða" msd="VIMtnp" lemmaRef="bd:552944">fráboðast</w>
+            <w lemma="talgilda" msd="DNd" lemmaRef="bd:587793">talgilt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="pDF-snið" msd="TS">PDF-sniði</w>
+            <w lemma="umvegis" msd="DGd" lemmaRef="bd:587483">umvegis</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="sjálvavgreiðsluskip" msd="SFSAar" join="right">sjálvavgreiðsluskip</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="SMSAar" lemmaRef="bd:576756">an</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">harumframt</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="103" msd="NOgnc">103</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="EXCEL" msd="TS">EXCEL</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="snið" msd="SNSDar" join="both" lemmaRef="bd:571358">sniði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="kunngerð" msd="SFSAar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tal" msd="SNSAar" lemmaRef="bd:537360">tal</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gildur" msd="APSMSA" lemmaRef="bd:578733">gildan</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">Frá</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" lemmaRef="bd:534538">kunngerðini</w>
+            <w lemma="nevna" msd="LWFPN" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSMPN" lemmaRef="bd:576191">latnir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="fyriskrivaður" msd="LSNSN" lemmaRef="bd:580889">fyriskrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="metta" msd="LSFPN" lemmaRef="bd:552610">mettar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">Skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">Skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APSNPN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="deyðsbúgv" msd="SFPNar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felagsskapur" msd="SMPNar" join="right" lemmaRef="bd:565933">felagsskapir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stovnur" msd="SMPNar" lemmaRef="bd:541581">stovnar</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="serligur" msd="DNd" join="left" lemmaRef="bd:556727">serliga</w>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="24." msd="NOgnc">24.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1978" msd="NOgnc">1978</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bókhaldsskylda" msd="SFSAar" join="right" lemmaRef="bd:527090">bókhaldsskyldu</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="o.t." msd="TS" join="right">o.t.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="løgtingslóg" msd="SFSNAr" lemmaRef="bd:534719">løgtingslógin</w>
+            <w lemma="áleggja" msd="VNAPS3" lemmaRef="bd:576273">áleggur</w>
+            <w lemma="bókhaldsskylda" msd="SFSAar" join="right" lemmaRef="bd:527090">bókhaldsskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="bókhaldsskylda" msd="SFSNar" lemmaRef="bd:527090">bókhaldsskylda</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyriskipa" msd="LSFSN" join="right" lemmaRef="bd:551235">fyriskipað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="bókhaldsskylda" msd="SFSAar" lemmaRef="bd:527090">bókhaldsskyldu</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="bókhaldsskyldulóg" msd="SFSNAr" join="left">bókhaldsskyldulógin</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">Kravt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="roknskapur" msd="SMSNAr" join="right" lemmaRef="bd:565908">roknskapurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fylgja" msd="VNAPS3" lemmaRef="bd:554010">fylgir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskriva" msd="LSMSN" join="right" lemmaRef="bd:552787">undirskrivaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="undir" msd="DNd" join="right" lemmaRef="bd:586849">undir</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skriva" msd="VNAPS3" lemmaRef="bd:552779">skrivar</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" join="right" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="hjálagdur" msd="LWMSD" lemmaRef="bd:561239">hjálagda</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Bókhaldsskyldulóg" msd="SFSNAr">Bókhaldsskyldulógin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bókhaldsskylda" msd="SFSAar" lemmaRef="bd:527090">bókhaldsskyldu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bókhaldsskylda" msd="SFSAar" join="right" lemmaRef="bd:527090">bókhaldsskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="framganga" msd="VNAPS3" join="right" lemmaRef="bd:575990">framgongur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="bók" msd="SFPNar" lemmaRef="bd:543216">bøkur</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="bóka" msd="LSFPN" lemmaRef="bd:550237">bókaðar</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virðiligur" msd="DNd" lemmaRef="bd:556428">virðiliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="vísa" msd="VIAtnp" join="right" lemmaRef="bd:553515">vísa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lýsa" msd="VIAtnp" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="ognarviðurskifti" msd="SNPAAr" lemmaRef="bd:585689">ognarviðurskiftini</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áhugamál" msd="SNPNAr" lemmaRef="bd:517731">áhugamálini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ognari" msd="SMPDar" lemmaRef="bd:546849">ognarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tryggja" msd="LSNPN" join="right" lemmaRef="bd:549740">tryggjað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bóking" msd="SFPNar" lemmaRef="bd:524640">Bókingar</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="bók" msd="SFPNar" lemmaRef="bd:543216">bøkur</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="skjal" msd="SNPDar" join="right" lemmaRef="bd:537265">skjølum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="prógva" msd="VIAtnp" join="right" lemmaRef="bd:552753">prógva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bóking" msd="SFSNAr" lemmaRef="bd:524640">bókingin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virðiligur" msd="DNd" join="right" lemmaRef="bd:556428">virðiliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="goyma" msd="VIMtnp" lemmaRef="bd:553294">goymast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="aftaná" msd="DGd" join="right" lemmaRef="bd:587198">aftaná</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umrøða" msd="LWNSN" lemmaRef="bd:553699">umrødda</w>
+            <w lemma="roknskaparár" msd="SNSNar" lemmaRef="bd:516517">roknskaparár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="enda" msd="LSNSN" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1993" msd="NOgnc">1993</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="minstukrav" msd="SNPAar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bókhald" msd="SNSAar" lemmaRef="bd:583114">bókhald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rokn" msd="SNSAar">rokn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skap" msd="SNSAar" lemmaRef="bd:536850">skap</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="sundurgreinað" msd="LSNSN">sundurgreinað</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="bókhald" msd="SNSNar" lemmaRef="bd:583114">bókhald</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skipa" msd="LSNSN" join="right" lemmaRef="bd:551238">skipað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="haldgóður" msd="APSNSA" lemmaRef="bd:559218">haldgott</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="dagligur" msd="APWNSA" lemmaRef="bd:556085">dagliga</w>
+            <w lemma="virkisøki" msd="SNSAAr" lemmaRef="bd:530199">virkisøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognarviðurskifti" msd="SNPAar" lemmaRef="bd:585689">ognarviðurskifti</w>
+            <w lemma="virki" msd="SNSGAr" join="right" lemmaRef="bd:530198">virkisins</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J." msd="TS">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjálvstøðugur" msd="APSMSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="129" msd="NOgnc">129</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vørugoymsla" msd="SFSDar" lemmaRef="bd:524143">vørugoymslu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="8." msd="NOgnc">8.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1988" msd="NOgnc">1988</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="fyriskrivaður" msd="LSNSN" join="right" lemmaRef="bd:580889">fyriskrivað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="vørugoymsla" msd="SFSNAr" lemmaRef="bd:524143">vørugoymslan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="up" msd="LSFSN">up</w>
+            <w lemma="pgjørd" msd="LSFSN" join="right">pgjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="liva" msd="Adegnc" lemmaRef="bd:576308">livandi</w>
+            <w lemma="alifiskur" msd="SMSAar" join="right" lemmaRef="bd:538669">alifisk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="smolt" msd="SMSAar" join="right" lemmaRef="bd:516949">smolt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vørugoymsla" msd="SFSNAr" lemmaRef="bd:524143">Vørugoymslan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagsvirði" msd="SNSAar">dagsvirði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kostvirði" msd="SNSAar" join="right">kostvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="leggja" msd="LSMSD" lemmaRef="bd:518970">løgdum</w>
+            <w lemma="afturat" msd="DNd" join="right" lemmaRef="bd:587201">afturat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dagsvirði" msd="SNSNar">Dagsvirði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="keypa" msd="LSFPD" lemmaRef="bd:553478">keyptum</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="keypsvirði" msd="SNSNAr" join="right" lemmaRef="bd:572426">keypsvirðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="farmagjald" msd="SNSNar" join="right" lemmaRef="bd:537561">farmagjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koyring" msd="SFSAar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="nn" msd="PIMpSA">nn</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="figgjarstøðan" msd="SFSNAr">figgjarstøðan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kostvirði" msd="SNSNAr">Kostvirðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="keypa" msd="LSFPD" lemmaRef="bd:553478">keyptum</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="keypsvirði" msd="SNSNAr" lemmaRef="bd:572426">keypsvirðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="farmagjald" msd="SNSDar" join="right" lemmaRef="bd:537561">farmagjaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tollur" msd="SMSDar" join="right" lemmaRef="bd:564857">tolli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koyring" msd="SFSDar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lagdur" msd="APSNPD" lemmaRef="bd:561218">løgdum</w>
+            <w lemma="afturat" msd="DNd" join="right" lemmaRef="bd:587201">afturat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="vørugoymsla" msd="SFPNar" lemmaRef="bd:524143">vørugoymslur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="goymsla" msd="SFSNAr" lemmaRef="bd:520288">goymslan</w>
+            <w lemma="býta" msd="VIMtnp" lemmaRef="bd:553607">býtast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vøra" msd="SMPAar" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bólkur" msd="SMPAar" join="right" lemmaRef="bd:538987">bólkar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sami" msd="PIMpSN" lemmaRef="bd:573819">sami</w>
+            <w lemma="uppgerðarháttur" msd="SMSNar">uppgerðarháttur</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="f" msd="DGd">f</w>
+            <w lemma="yri" msd="DGd">yri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="vørubólkur" msd="SMSAar">vørubólk</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="illa" msd="DNd" lemmaRef="bd:578469">Illa</w>
+            <w lemma="selja" msd="Adegnc" lemmaRef="bd:576279">seljandi</w>
+            <w lemma="vøra" msd="SFPNar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="virðisminkast" msd="VIMtnp">virðisminkast</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="nær" msd="DNS" lemmaRef="bd:564431">næst</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kassi" msd="SMSNar" lemmaRef="bd:569439">Kassi</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stødd" msd="SFSAAr" lemmaRef="bd:536179">støddina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="kassaroknskapur" msd="SMSAar" join="right">kassaroknskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="inna" msd="SFPAar" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjalding" msd="SFPAar" lemmaRef="bd:526578">útgjaldingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bókhald" msd="SNSDAr" lemmaRef="bd:583114">bókhaldinum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heild" msd="SFSDar" lemmaRef="bd:534200">heild</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="frágreiðing" msd="SFSAar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fíggjarstøða" msd="SFSAAr" lemmaRef="bd:527205">fíggjarstøðuna</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="roknskaparskeið" msd="SNSDar" join="right">roknskaparskeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="dagligur" msd="APWFPN" lemmaRef="bd:556085">dagligu</w>
+            <w lemma="inna" msd="SFPNAr" join="right" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjalding" msd="SFPNAr" lemmaRef="bd:526578">útgjaldingarnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="bóka" msd="VIMtnp" lemmaRef="bd:550237">bókast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kassaroknskapur" msd="SMSDAr" join="right">kassaroknskapinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="sundurliðing" msd="SFPNar" lemmaRef="bd:526059">sundurliðingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="bóka" msd="VIMtnp" lemmaRef="bd:550237">bókast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samla" msd="LSFSN" lemmaRef="bd:550483">samlað</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kontantur" msd="APSFSN" lemmaRef="bd:559542">Kontant</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="bóka" msd="LSFSN" lemmaRef="bd:550237">bókað</w>
+            <w lemma="samla" msd="LSNSN" lemmaRef="bd:550483">samlað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="dagur" msd="SMSAar" join="right" lemmaRef="bd:568412">dag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kassaroknskapur" msd="SMSNAr">Kassaroknskapurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="bóka" msd="LSMSN" lemmaRef="bd:550237">bókaður</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lættur" msd="APSNSN" lemmaRef="bd:564309">lætt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="dagligur" msd="APSFSA" lemmaRef="bd:556085">dagliga</w>
+            <w lemma="kassauppgerð" msd="SFSAar" join="right">kassauppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bóking" msd="SFPNar" lemmaRef="bd:524640">Bókingar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="EDV" msd="TS">EDV</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="bóking" msd="SFSNAr" lemmaRef="bd:524640">bókingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="elektroniskur" msd="DNd" join="right" lemmaRef="bd:558192">elektroniskt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="sundurliðing" msd="SFPNar" lemmaRef="bd:526059">sundurliðingar</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGar" lemmaRef="bd:537358">taks</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="nýttur" msd="APSFSD" lemmaRef="bd:561836">nýttari</w>
+            <w lemma="skrift" msd="SFSDar" join="right" lemmaRef="bd:535959">skrift</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="miðil" msd="SMSDar" join="right" lemmaRef="bd:582990">miðli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">Hesar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vísa" msd="VIAtnp" join="right" lemmaRef="bd:553515">vísa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="saldan" msd="SFSNAr">saldan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="konto" msd="SFSDar" lemmaRef="bd:585958">konto</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="smáur" msd="ACSFPD" lemmaRef="bd:564414">smærri</w>
+            <w lemma="upphædd" msd="SFPDar" join="right" lemmaRef="bd:536498">upphæddum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sam" msd="SNSNAr">sam</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="band" msd="SNSNAr" lemmaRef="bd:527813">bandið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ársroknskapur" msd="SMSAAr" lemmaRef="bd:565907">ársroknskapin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="smáur" msd="ACWFPA" lemmaRef="bd:564414">smærru</w>
+            <w lemma="upphædd" msd="SFPAAr" lemmaRef="bd:536498">upphæddirnar</w>
+            <w lemma="lættligur" msd="DNd" lemmaRef="bd:557100">lættliga</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="síggja" msd="VIMtnp" join="right" lemmaRef="bd:514175">síggjast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="skráseting" msd="SFPNar" lemmaRef="bd:525877">skrásetingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" lemmaRef="bd:565908">roknskapinum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="skjalprógva" msd="VIMtnp" lemmaRef="bd:552750">skjalprógvast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="grundskjal" msd="SNSDar" join="right">grundskjali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">Frá</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="krav" msd="SNSDar" lemmaRef="bd:537766">kravi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="automatiskur" msd="APSFSA" lemmaRef="bd:558544">automatiska</w>
+            <w lemma="skrá" msd="SFSAar" lemmaRef="bd:543844">skrá</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="seting" msd="SFSAar" lemmaRef="bd:525785">seting</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="t.d." msd="TS" join="left">t.d.</w>
+            <w lemma="automatiskur" msd="APSFSN" lemmaRef="bd:558544">automatisk</w>
+            <w lemma="útroknan" msd="SFSNar">útroknan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="meirvirðisgjald" msd="SNSDar" join="right" lemmaRef="bd:537865">meirvirðisgjaldi</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frágreiðing" msd="SFSNar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="nýta" msd="LWFPD" lemmaRef="bd:553611">nýttu</w>
+            <w lemma="skipan" msd="SFPDAr" join="right" lemmaRef="bd:535389">skipanunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hjálpigøgnum" msd="SFPDar">hjálpigøgnum</w>
+            <w lemma="o.t" msd="TS" join="right">o.t</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frágreiðing" msd="SFSNAr" lemmaRef="bd:524890">Frágreiðingin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lýsa" msd="VIAtnp" join="right" lemmaRef="bd:527273">lýsa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="skráseting" msd="SFPNAr" lemmaRef="bd:525877">skrásetingarnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" join="right" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirkanna" msd="LSFPN" lemmaRef="bd:551004">eftirkannaðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="goyma" msd="LSFPN" join="right" lemmaRef="bd:553294">goymdar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bókhald" msd="SNSNAr" lemmaRef="bd:583114">Bókhaldið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættis" msd="SMSGar" join="right" lemmaRef="bd:586795">rættis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="skráseting" msd="SFPNar" lemmaRef="bd:525877">skrásetingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="fylgja" msd="VIMtnp" lemmaRef="bd:554010">fylgjast</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ársroknskapur" msd="SMSAAr" join="right" lemmaRef="bd:565907">ársroknskapin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tal" msd="SNPNAr" lemmaRef="bd:537360">Tølini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársroknskapur" msd="SMSDar" lemmaRef="bd:565907">ársroknskapi</w>
+            <w lemma="num" msd="SNSDAr">num</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="loysa" msd="VIMtnp" lemmaRef="bd:553510">loysast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="skráseting" msd="SFPAar" join="right" lemmaRef="bd:525877">skrásetingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samanseta" msd="LSNPN" lemmaRef="bd:576350">samansett</w>
+            <w lemma="av." msd="DNd">av.</w>
+            <w lemma="samband" msd="SNSNAr" lemmaRef="bd:527997">Sambandið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="einstakur" msd="APWFPA" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="skráseting" msd="SFPAAr" lemmaRef="bd:525877">skrásetingarnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ársroknskapur" msd="SMSAAr" lemmaRef="bd:565907">ársroknskapin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="kalla" msd="LSNSN" lemmaRef="bd:550422">kallað</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="transaktiónsspor" msd="SNPNar" join="both">transaktiónsspor</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frágreiðing" msd="SFSNar" lemmaRef="bd:524890">Frágreiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bókhaldsførðsluna" msd="SFSAAr">bókhaldsførðsluna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skjalprógva" msd="SNSDAr" lemmaRef="bd:552750">skjalprógvinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="krevja" msd="LSNSN" join="right" lemmaRef="bd:554166">kravt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="frágreiðing" msd="SFSAar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygnaður" msd="SMSAAr" lemmaRef="bd:566159">bygnaðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bókhald" msd="SNSDAr" join="right" lemmaRef="bd:583114">bókhaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kontering" msd="SFSDar" join="right">kontering</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="bókhald" msd="SNSNAr" lemmaRef="bd:583114">bókhaldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="føra" msd="LSNSN" lemmaRef="bd:553403">ført</w>
+            <w lemma="elektroniskur" msd="DNd" join="right" lemmaRef="bd:558192">elektroniskt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="harafturat" msd="DNd" lemmaRef="bd:587267">harafturat</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frágreiðing" msd="SFSNar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="nýttur" msd="APWFSA" lemmaRef="bd:561836">nýttu</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGar" join="right" lemmaRef="bd:537358">taks</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">Um</w>
+            <w lemma="skráseting" msd="SFPAAr" lemmaRef="bd:525877">skrásetingarnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skjalatilfar" msd="SNSAAr" lemmaRef="bd:585017">skjalatilfarið</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="goyma" msd="LSNPN" lemmaRef="bd:553294">goymd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="klárskrift" msd="SFSAar" join="right">klárskrift</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="frágreiðing" msd="SFSNAr" lemmaRef="bd:524890">frágreiðingin</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="upplýsa" msd="VIAtnp" join="right" lemmaRef="bd:553529">upplýsa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="transaktiónsspor" msd="SNSNAr">transaktiónssporið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hátta" msd="LSNSN" lemmaRef="bd:552647">háttað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="goyma" msd="LSNSN" join="right" lemmaRef="bd:553294">goymt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">Í</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J." msd="TS">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjálvstøðugur" msd="APSMSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="130" msd="NOgnc">130</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="klárskrift" msd="SFSNar">klárskrift</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="greiða" msd="LSNSN" lemmaRef="bd:553662">greitt</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørjir</w>
+            <w lemma="elektroniskur" msd="APSMPN" lemmaRef="bd:558192">elektroniskir</w>
+            <w lemma="miðil" msd="SMPNar" lemmaRef="bd:582990">miðlar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSMPN" join="right" lemmaRef="bd:553611">nýttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="goyma" msd="LSMPN" join="right" lemmaRef="bd:553294">goymdir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="transaktión" msd="SFPDar" lemmaRef="bd:577934">transaktiónum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gera" msd="VIMtnp" join="right" lemmaRef="bd:575738">gerast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="t" msd="PPN3SN">t</w>
+            <w lemma="ær" msd="PPF3PN" lemmaRef="bd:543545">ær</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="grunda" msd="LSFPN" lemmaRef="bd:549473">grundaðar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="data" msd="SMPAar" join="right" lemmaRef="bd:514192">data</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="flyta" msd="LSNPN" lemmaRef="bd:576302">flutt</w>
+            <w lemma="elektroniskur" msd="DNd" join="right" lemmaRef="bd:558192">elektroniskt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="LSNSN" join="right" lemmaRef="bd:554166">kravt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="útflýggja" msd="VIMtnp" lemmaRef="bd:549766">útflýggjast</w>
+            <w lemma="skjal" msd="SNPNar" lemmaRef="bd:537265">skjøl</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="klárskrift" msd="SFSDar" join="right">klárskrift</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="niðanfyri" msd="DNd" join="right" lemmaRef="bd:587355">niðanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="varðveiting" msd="SFSNar" lemmaRef="bd:526374">Varðveiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="roknskapartilfar" msd="SNSDar">roknskapartilfari</w>
+            <w lemma="Roknskapartilfar" msd="SNSNAr">Roknskapartilfarið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="higartil" msd="DNd" lemmaRef="bd:587304">higartil</w>
+            <w lemma="goyma" msd="VIMtnp" lemmaRef="bd:553294">goymast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilfar" msd="SNSNAr" lemmaRef="bd:518744">Tilfarið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="goyma" msd="VIMtnp" lemmaRef="bd:553294">goymast</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="allur" msd="PINpSD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" join="right" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="CS" lemmaRef="bd:587265">har</w>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">skylda</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="goyma" msd="VIAtnp" lemmaRef="bd:553294">goyma</w>
+            <w lemma="rokn" msd="SNSAar" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skapartilfarið" msd="SNSAAr" join="right">skapartilfarið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjørligur" msd="APSNSN" lemmaRef="bd:556767">gjørligt</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="finna" msd="VIAtnp" lemmaRef="bd:575902">finna</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útskriva" msd="VIAtnp" lemmaRef="bd:552778">útskriva</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ávísur" msd="APWNSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="tilfar" msd="SNSAAr" lemmaRef="bd:518744">tilfarið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="klárskrift" msd="SFSAar" join="right">klárskrift</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="harundir" msd="DNd" lemmaRef="bd:587890">harundir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="transaktións" msd="SNSAAr" join="right">transaktións</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirlitsspor" msd="SNSAAr" join="right">eftirlitssporið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttanhýsis" msd="DNd" lemmaRef="bd:587723">Uttanhýsis</w>
+            <w lemma="grundskjø" msd="SNPNar">grundskjø</w>
+            <w lemma="l" msd="SNPNar" join="right">l</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="flyta" msd="LSNPN" lemmaRef="bd:576302">flutt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="elektroniskur" msd="APSMPA" lemmaRef="bd:558192">elektroniskar</w>
+            <w lemma="miðil" msd="SMPAar" lemmaRef="bd:582990">miðlar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líknandi" msd="Adegnc" join="right" lemmaRef="bd:563845">líknandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="goyma" msd="VIMtnp" lemmaRef="bd:553294">goymast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="NCNSA" lemmaRef="bd:530546">eitt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="roknskapur" msd="SMSNAr" join="right" lemmaRef="bd:565908">roknskapurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skjal" msd="SNPNAr" lemmaRef="bd:537265">skjølini</w>
+            <w lemma="viðvíkja" msd="VNAPP3" join="right" lemmaRef="bd:575832">viðvíkja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skriva" msd="LSMSN" join="right" lemmaRef="bd:552779">skrivaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">Annað</w>
+            <w lemma="roknskapartilfar" msd="SNSNar">roknskapartilfar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="beinanvegin" msd="DNd" lemmaRef="bd:587885">beinanvegin</w>
+            <w lemma="avloysa" msd="VIMtnp" lemmaRef="bd:553508">avloysast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="elektron" msd="APSMPD">elektron</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="iskum" msd="APSMPD">iskum</w>
+            <w lemma="miðil" msd="SMPDar" lemmaRef="bd:582990">miðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líknandi" msd="Adegnc" join="right" lemmaRef="bd:563845">líknandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="elektroniskur" msd="APSMPN" lemmaRef="bd:558192">Elektroniskir</w>
+            <w lemma="miðil" msd="SMPNar" lemmaRef="bd:582990">miðlar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="goyma" msd="VIMtnp" lemmaRef="bd:553294">goymast</w>
+            <w lemma="líkur" msd="DNd" lemmaRef="bd:555418">líka</w>
+            <w lemma="leingi" msd="DNd" join="right" lemmaRef="bd:564403">leingi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">kravt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="upprunaligur" msd="APWNSA" lemmaRef="bd:555959">upprunaliga</w>
+            <w lemma="skjal" msd="SNSAAr" join="right" lemmaRef="bd:537265">skjalið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Roknskapartilfar" msd="SNSNAr">Roknskapartilfarið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="varðveita" msd="VIMtnp" lemmaRef="bd:553569">varðveitast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="fyritøka" msd="SFSNAr" lemmaRef="bd:520155">fyritøkan</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sanna" msd="VIMtnp" join="right" lemmaRef="bd:551018">sannast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="krevja" msd="VNAPP3" join="right" lemmaRef="bd:554166">krevja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tilfar" msd="SNSNAr" lemmaRef="bd:518744">tilfarið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="varðveita" msd="VIMtnp" lemmaRef="bd:553569">varðveitast</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="nøkta" msd="Adegnc" join="right" lemmaRef="bd:552431">nøktandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avrit" msd="SNPNar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="endurgeving" msd="SFPNar" lemmaRef="bd:524745">endurgevingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="roknskapartilfar" msd="SNSDAr">roknskapartilfarinum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="goyma" msd="LSFPN" lemmaRef="bd:553294">goymdar</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útvega" msd="VIMtnp" lemmaRef="bd:549537">útvegast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSDar" join="right" lemmaRef="bd:536716">áheitan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="síggja" msd="VMAtS2" join="left" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="22." msd="NOgnc">22.</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1993" msd="NOgnc">1993</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="minstukrav" msd="SNPAar">minstukrøv</w>
+            <w lemma="t" msd="DGd">t</w>
+            <w lemma="il" msd="DGd" lemmaRef="bd:542966">il</w>
+            <w lemma="bókhald" msd="SNSAar" lemmaRef="bd:583114">bókhald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="APSNPN" lemmaRef="bd:557087">Skattlig</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="roknskapargrundarlag" msd="SNSAAr">roknskapargrundarlagið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ársroknskapur" msd="SMSAAr" lemmaRef="bd:565907">ársroknskapin</w>
+            <w lemma="skattligur" msd="APSNPN" lemmaRef="bd:557087">Skattlig</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="roknskapargrundarlag" msd="SNSAAr">roknskapargrundarlagið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ársroknskapur" msd="SMSAAr" join="right" lemmaRef="bd:565907">ársroknskapin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="senda" msd="LSMSN" lemmaRef="bd:553766">sendur</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="skattur" msd="APWFPD" lemmaRef="bd:531119">skatt</w>
+            <w lemma="liga" msd="APWFPD" lemmaRef="bd:577144">ligu</w>
+            <w lemma="grundregla" msd="SFPDAr" lemmaRef="bd:586344">grundreglunum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="viðleggjast" msd="VIMtnp">viðleggjast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="neyðugur" msd="APSFPN" lemmaRef="bd:554382">neyðugar</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sundurliðing" msd="SFPNar" join="right" lemmaRef="bd:526059">sundurliðingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bókhald" msd="SNSNAr" lemmaRef="bd:583114">Bókhaldið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættis" msd="SMSGar" join="right" lemmaRef="bd:586795">rættis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="skráseting" msd="SFPNar" lemmaRef="bd:525877">skrásetingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="fylgja" msd="VIMtnp" lemmaRef="bd:554010">fylgjast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="uppgerð" msd="SFPAAr" join="right" lemmaRef="bd:536495">uppgerðirnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tal" msd="SNPNAr" lemmaRef="bd:537360">Tølini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAr" lemmaRef="bd:552600">skatta</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="loysa" msd="VIMtnp" lemmaRef="bd:553510">loysast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="tal" msd="SNPAar" join="right" lemmaRef="bd:537360">tøl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="av." msd="DNd">av.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ársroknskapur" msd="SMSAAr" lemmaRef="bd:565907">ársroknskapin</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjørligur" msd="APSNSN" lemmaRef="bd:556767">gjørligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="samband" msd="SNSAAr" lemmaRef="bd:527997">sambandið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattauppgerð" msd="SFSAAr">skattauppgerðina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="undanfarin" msd="APWNSA" lemmaRef="bd:581675">undanfarna</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J.2" msd="TS" join="right">J.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">SKYLDA</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">AT</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">LATA</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">INN</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">UPPLÝSINGAR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="rundskriv" msd="SNSDar" lemmaRef="bd:516543">rundskrivi</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="19." msd="NOgnc">19.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1988" msd="NOgnc">1988</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattligur" msd="APWFSD" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="eginnýtsla" msd="SFSDAr" lemmaRef="bd:527120">eginnýtsluni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avmarking" msd="SFPAar" lemmaRef="bd:524478">avmarkingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avmarking" msd="SFPAar" lemmaRef="bd:524478">avmarkingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMPA" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="búgv" msd="SNSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stuttur" msd="ACSMSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ein" msd="NCNSA" lemmaRef="bd:530546">eitt</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="flyta" msd="VNAPP3" lemmaRef="bd:576302">flyta</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partafelag" msd="SNPAar" join="right" lemmaRef="bd:535653">partafeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skapir" msd="SMPAar">skapir</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSMPN" lemmaRef="bd:518954">settir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="regla" msd="SFPDAr" join="right" lemmaRef="bd:522235">reglunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partafelag" msd="SNPAar" join="right" lemmaRef="bd:535653">partafeløg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">Heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="deyðsbúgv" msd="SFSAar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J." msd="TS">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjálvstøðugur" msd="APSMSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="131" msd="NOgnc">131</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Bókhaldsskyldugur" msd="APSMSN">Bókhaldsskyldugur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fíggjarstøða" msd="SFSAAr" join="right" lemmaRef="bd:527205">fíggjarstøðuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="frágreiðing" msd="SFSAar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="eginogn" msd="SFSNAr" lemmaRef="bd:533800">eginognin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="yvi" msd="DGd">yvi</w>
+            <w lemma="rskot" msd="SNSAar" join="right">rskot</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="peningur" msd="SMSNar" lemmaRef="bd:540811">peningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="framganga" msd="VNAPP3" lemmaRef="bd:575990">framganga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="kunngerð" msd="SFSAar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1993" msd="NOgnc">1993</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="minstukrav" msd="SNPAar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bókhald" msd="SNSAar" lemmaRef="bd:583114">bókhald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="frágreiðing" msd="SFSNar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="umf" msd="DGd">umf</w>
+            <w lemma="atar" msd="APSFPA">atar</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="líkningarvald" msd="SNSDAr" lemmaRef="bd:515968">líkningarvaldinum</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="samlaður" msd="APSFSA" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="frágreiðing" msd="SFSAar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="skattligur" msd="APWFSA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="eginnýtsla" msd="SFSAAr" join="right" lemmaRef="bd:527120">eginnýtsluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">Lønir</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">Øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="útgoldið" msd="VUAtnp">útgoldið</w>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="125" msd="NOgnc">125</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1984" msd="NOgnc">1984</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lønarroknskapur" msd="SMSAar">lønarroknskap</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="útgoldnu" msd="LWFPA">útgoldnu</w>
+            <w lemma="løn" msd="SFPAAr" join="right" lemmaRef="bd:576943">lønirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sundurgreinaðar" msd="LSFPA">sundurgreinaðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="telja" msd="LSFPA" lemmaRef="bd:575710">taldar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="løntakari" msd="SMSAar" lemmaRef="bd:546478">løntakara</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="mánaður" msd="SMSDar" lemmaRef="bd:566206">mánaði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="arbeiðsgevari" msd="SMPDar" lemmaRef="bd:513801">arbeiðsgevarum</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="løn" msd="SFPAar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gjalda" msd="LSFPN" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samtíðarskattaskipanina" msd="SFSAAr" join="right">samtíðarskattaskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="innaftur" msd="DNd" lemmaRef="bd:587753">innaftur</w>
+            <w lemma="undirskriva" msd="LSNSN" join="right" lemmaRef="bd:552787">undirskrivað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="roknskaparár" msd="SNSAar" lemmaRef="bd:516517">roknskaparár</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lmanakkaárið" msd="SNSAAr" join="right">lmanakkaárið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" join="right" lemmaRef="bd:513703">yvir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="nógvur" msd="APSNSN" lemmaRef="bd:578409">nógv</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="álmanakki" msd="SMSAar" join="right" lemmaRef="bd:513797">álmanakka</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fríur" msd="APSMPN" lemmaRef="bd:563109">Fríir</w>
+            <w lemma="ágóðar" msd="SMPNar">ágóðar</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="møguligur" msd="APSMPA" lemmaRef="bd:557122">møguligar</w>
+            <w lemma="fríur" msd="APSMPA" lemmaRef="bd:563109">fríar</w>
+            <w lemma="ágóðar" msd="SMPAar" join="right">ágóðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="starvsfólk" msd="SNSDar" lemmaRef="bd:517063">starvsfólki</w>
+            <w lemma="sín" msd="PEN3SD" join="right" lemmaRef="bd:513755">sínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virði" msd="SNSNar" lemmaRef="bd:573238">Virði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSMPD" lemmaRef="bd:563109">fríum</w>
+            <w lemma="ágóðum" msd="SMPDar">ágóðum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tollur" msd="SNSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSDaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattafríur" msd="APSFPN" lemmaRef="bd:563116">Skattafríar</w>
+            <w lemma="veiting" msd="SFPNar" lemmaRef="bd:526388">veitingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ávísingarskyldugur" msd="APSMSN">ávísingarskyldugur</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="skattafríur" msd="APSFPA" lemmaRef="bd:563116">skattafríar</w>
+            <w lemma="veiting" msd="SFPAar" lemmaRef="bd:526388">veitingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr.7" msd="TT">nr.7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="bóka" msd="VIAtnp" lemmaRef="bd:550237">bóka</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="veiting" msd="SFPAar" lemmaRef="bd:526388">veitingar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="móttakari" msd="SMSAar" lemmaRef="bd:546710">móttakara</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="sundur" msd="SFSDar" lemmaRef="bd:587484">sundur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="greining" msd="SFSDar" lemmaRef="bd:524977">greining</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="p-tal" msd="SNSAar" join="right" lemmaRef="bd:537945">p-tal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="soljóðandi" msd="Adegnc" join="right" lemmaRef="bd:564121">soljóðandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="gjald" msd="SFSNar" join="both" lemmaRef="bd:537638">Gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hitta" msd="RNSND" lemmaRef="bd:553917">hitt</w>
+            <w lemma="almennur" msd="APWNSN" lemmaRef="bd:561652">almenna</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fyriskipa" msd="VUAtnp" lemmaRef="bd:551235">fyriskipað</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almennur" msd="APSNSD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="embætisligur" msd="APSNSD" lemmaRef="bd:556926">embætisligum</w>
+            <w lemma="starv" msd="SNSDar" join="right" lemmaRef="bd:537306">starvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="innihalda" msd="VNAPP3" lemmaRef="bd:576150">innihalda</w>
+            <w lemma="nakar" msd="PIFpSA" lemmaRef="bd:587899">nakra</w>
+            <w lemma="samsýning" msd="SFSAar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="tilsvarandi" msd="Adegnc" lemmaRef="bd:563902">tilsvarandi</w>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="loyvishavandi" msd="Adegnc">loyvishavandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="APSNPN" lemmaRef="bd:560948">privat</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="rinda" msd="VNAPP3" join="right">rinda</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="regla" msd="SFSNar" lemmaRef="bd:522235">regla</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løntakari" msd="SMSAar" lemmaRef="bd:546478">løntakara</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar" join="right">arbeiðsørindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="telefon" msd="SFSAar">telefon</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="innivist" msd="SFSAar" lemmaRef="bd:534373">innivist</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kostur" msd="SMSAar" lemmaRef="bd:566023">kost</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J." msd="TS">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjálvstøðugur" msd="APSMSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="132" msd="NOgnc">132</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="innivist" msd="SFSAar" lemmaRef="bd:534373">innivist</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kostur" msd="SMSAar" lemmaRef="bd:566023">kost</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ferðing" msd="SFSAar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsørindi" msd="SNPDar">arbeiðsørindum</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mótrokning" msd="SFSNar" lemmaRef="bd:525471">Mótrokning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="mótro" msd="VNAPS3">mótro</w>
+            <w lemma="knar" msd="VNAPS3">knar</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="løntakari" msd="SMPDar" join="right" lemmaRef="bd:546478">løntakarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="bóka" msd="VIMtnp" lemmaRef="bd:550237">bókast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="serstakur" msd="APSMPA" lemmaRef="bd:561161">serstakar</w>
+            <w lemma="konti" msd="SMPAar">konti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bókhald" msd="SNSDAr" lemmaRef="bd:583114">bókhaldinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="løntakari" msd="SMSAar" lemmaRef="bd:546478">løntakara</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="afturhalda" msd="VIAtnp">afturhalda</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="einstakur" msd="APWFSD" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="útgoldnu" msd="APWFSD">útgoldnu</w>
+            <w lemma="a-inntøka" msd="SNSDAr" join="right" lemmaRef="bd:518974">A-inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">Eginnýtsla</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="privatur" msd="APSMSD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="privatur" msd="APSMSN" lemmaRef="bd:560948">privatur</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="framleiðsla" msd="SFPDar" join="right" lemmaRef="bd:520079">framleiðslum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="húshald" msd="SNSDar" lemmaRef="bd:583110">húshaldi</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gáva" msd="SFPAar" join="right" lemmaRef="bd:520375">gávur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="keypsvirð" msd="SNSDar" join="right">keypsvirð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inum" msd="SNSDAr">inum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="framleiðsluvirði" msd="SNSDAr">framleiðsluvirðinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Somuleið" msd="DNd">Somuleið</w>
+            <w lemma="is" msd="DNd">is</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="privatur" msd="APSMSN" lemmaRef="bd:560948">privatur</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" join="right" lemmaRef="bd:524340">útreiðslunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APWFSA" lemmaRef="bd:560948">privat</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nýtsla" msd="SFSAAr" join="right" lemmaRef="bd:521900">nýtsluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="bilur" msd="SMSAar" join="right" lemmaRef="bd:542624">bil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="telefon" msd="SMSAar" join="right">telefon</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ljós" msd="SNSAar" lemmaRef="bd:570318">ljós</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hiti" msd="SMSAar" join="right" lemmaRef="bd:548887">hita</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="privatur" msd="APWFSA" lemmaRef="bd:560948">privatu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinnuligur" msd="APWFSA" lemmaRef="bd:557165">vinnuligu</w>
+            <w lemma="nýtsla" msd="SFSAAr" join="right" lemmaRef="bd:521900">nýtsluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">Meginreglan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="neyvur" msd="APSFSA" lemmaRef="bd:555248">neyva</w>
+            <w lemma="metan" msd="SFSAar" lemmaRef="bd:534798">metan</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="nógvur" msd="APSNSN" lemmaRef="bd:578409">nógv</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="privatur" msd="APSNSN" lemmaRef="bd:560948">privat</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinnuligur" msd="APSFSN" lemmaRef="bd:557165">vinnulig</w>
+            <w lemma="nýtsla" msd="SFSNar" join="right" lemmaRef="bd:521900">nýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="metan" msd="SFSNar" lemmaRef="bd:534798">metan</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stødd" msd="SFSAar" lemmaRef="bd:536179">stødd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="hús" msd="SNSDar" lemmaRef="bd:527779">húsi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="húski" msd="SNSDar" join="right" lemmaRef="bd:529986">húski</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýtsla" msd="SFSNAr" lemmaRef="bd:521900">nýtslan</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="minstukrav" msd="SNPAar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">vísast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="prógva" msd="VIMtnp" lemmaRef="bd:552753">prógvast</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="dagligur" msd="DNd" lemmaRef="bd:556085">dagliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="føra" msd="LSNSN" join="right" lemmaRef="bd:553403">ført</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="spurnartekin" msd="SNSAar">spurnartekin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="býtislutfall" msd="SNSAAr" join="right">býtislutfallið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ítøkiligur" msd="APSFSD" lemmaRef="bd:556214">ítøkiligari</w>
+            <w lemma="metan" msd="SFSDar" lemmaRef="bd:534798">metan</w>
+            <w lemma="tykja" msd="VNMPS3" lemmaRef="bd:576389">tykist</w>
+            <w lemma="ivasamur" msd="APSNSN" join="right" lemmaRef="bd:562867">ivasamt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="LSK" msd="SgncaP">LSK</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="mál" msd="SNSNar" join="left" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattgjaldari" msd="SMSNar" join="right" lemmaRef="bd:547448">Skattgjaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="s" msd="TS">s</w>
+            <w lemma="um" msd="CR" lemmaRef="bd:513687">um</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="handil" msd="SMSAar" lemmaRef="bd:567172">handil</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="keyp" msd="SFPDar" lemmaRef="bd:515578">keyp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mansvør" msd="SFPDar" join="right">mansvørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kæra" msd="VUAtnp" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hækka" msd="VUAtnp" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="handil" msd="SMSDAr" lemmaRef="bd:567172">handlinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="húsarhald" msd="SNSDAr" lemmaRef="bd:583119">húsarhaldinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gáva" msd="SFSAar" join="right" lemmaRef="bd:520375">gávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="lækka" msd="VNAAS3" lemmaRef="bd:549976">lækkaði</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="helvt" msd="SFSAar" lemmaRef="bd:534233">helvt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="maður" msd="SMSDAr" join="right" lemmaRef="bd:567706">manninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="maður" msd="SMSNAr" lemmaRef="bd:567706">maðurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="LSK-mál" msd="SgncaP">LSK-mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="32" msd="NOgnc" join="right">32</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="left">1983</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="39" msd="NOgnc" join="right">39</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="left">1983</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J.3" msd="TS" join="right">J.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TILSÍÐISSETAN" msd="SFSNar">TILSÍÐISSETAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="ROKNSKAPARGRUNDARLAGNUM" msd="SNPDar">ROKNSKAPARGRUNDARLAGNUM</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="roknskapartilfar" msd="SNSNar">roknskapartilfar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjøgnumganga" msd="LSNSN" join="right" lemmaRef="bd:575991">gjøgnumgingið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="haldgóður" msd="APSNSN" lemmaRef="bd:559218">haldgott</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuuppgerð" msd="SFSAAr">inntøkuuppgerðina</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="rokn" msd="SNSNar">rokn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skapartilfarið" msd="SNSNAr">skapartilfarið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="halda" msd="LSNSN" lemmaRef="bd:576164">hildið</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="haldgóður" msd="APSNSN" join="right" lemmaRef="bd:559218">haldgott</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="møguligur" msd="APSFSN" lemmaRef="bd:557122">møgulig</w>
+            <w lemma="hækking" msd="SFSNar" lemmaRef="bd:525081">hækking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="meting" msd="SFSDar" join="right" lemmaRef="bd:525414">meting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFPNar" join="right" lemmaRef="bd:533493">Avgerðir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">Vísast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="LSK" msd="SgncaP">LSK</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="mál" msd="SNSAar" join="left" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="55" msd="NOgnc" join="right">55</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="1982" msd="NOgnc" join="right">1982</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="57" msd="NOgnc" join="right">57</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1982" msd="NOgnc" join="both">1982</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="44" msd="NOgnc" join="right">44</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="48" msd="NOgnc" join="right">48</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="left">1983</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="56" msd="NOgnc" join="right">56</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="57" msd="NOgnc" join="right">57</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="59" msd="NOgnc" join="right">59</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="65" msd="NOgnc" join="right">65</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="87" msd="NOgnc" join="right">87</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1990" msd="NOgnc" join="left">1990</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="umrøða" msd="VNAPS3" lemmaRef="bd:553699">umrøða</w>
+            <w lemma="støða" msd="SFPAar" lemmaRef="bd:523272">støður</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">roknskapur</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="VIAtnp" lemmaRef="bd:575878">lúka</w>
+            <w lemma="áseta" msd="LWNPA" lemmaRef="bd:576366">ásettu</w>
+            <w lemma="minstukrav" msd="SNPAar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="LSK" msd="TS">LSK</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="mál" msd="SNSAar" join="left" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1" msd="NOgnc" join="left">1</w>
+            <w lemma="984" msd="NOgnc">984</w>
+            <w lemma="góðkenna" msd="VNAAS3" lemmaRef="bd:553887">góðkendi</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="notesbók" msd="SFSAar" join="both">notesbók</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skjalprógv" msd="SNSAar">skjalprógv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bruttoinntøka" msd="SFSAAr">bruttoinntøkuna</w>
+            <w lemma="stava" msd="DNd" lemmaRef="bd:552727">stavandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hýruvognskoyring" msd="SFSDar" join="right">hýruvognskoyring</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjald" msd="SNSNar">Skattgjald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ar" msd="SMSNAr" join="right" lemmaRef="bd:576757">arin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="aksturvinna" msd="SFSAar" join="right" lemmaRef="bd:519013">aksturvinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="bókhaldsskylda" msd="SFSAar" join="right" lemmaRef="bd:527090">bókhaldsskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">broytingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tveir" msd="NCNPA" lemmaRef="bd:530548">tvey</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattaár" msd="SNSNAr" lemmaRef="bd:585015">skattaárið</w>
+            <w lemma="ganga" msd="VNAAS3" lemmaRef="bd:576001">gekk</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mæltur" msd="VNAAS3" lemmaRef="bd:559478">mælti</w>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">líkningarráðið</w>
+            <w lemma="LSK" msd="SgncaP">LSK</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="álíkning" msd="SFSAAr" join="right" lemmaRef="bd:526487">álíkningina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J." msd="TS">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjálvstøðugur" msd="APSMSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="133" msd="NOgnc">133</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Avgjaldskærunenvdin" msd="SFSNAr">Avgjaldskærunenvdin</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="98S01" msd="NOgnc">98S01</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="0047" msd="NOgnc" join="left">0047</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="11" msd="NOgnc" join="left">11</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="1998" msd="NOgnc" join="both">1998</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="dokumentatión" msd="SFSNAr" lemmaRef="bd:577582">dokumentatiónin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsl" msd="SFPAAr" join="right">útreiðsl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="urna" msd="SFPAar" join="right" lemmaRef="bd:551053">urnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="formligur" msd="APSNPN" lemmaRef="bd:556572">Formlig</w>
+            <w lemma="brek" msd="SNPNar" lemmaRef="bd:514507">brek</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">Avgerandi</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ársroknskapur" msd="SMSNar" join="right" lemmaRef="bd:565907">ársroknskapur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjálagdur" msd="LSMSN" lemmaRef="bd:561239">hjálagdur</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="góður" msd="APSNSN" lemmaRef="bd:535951">gott</w>
+            <w lemma="skjalprógv" msd="SNSNar">skjalprógv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="avstemmaðum" msd="APSMSD">avstemmaðum</w>
+            <w lemma="kassaroknskapur" msd="SMSDar">kassaroknskapi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSDar" join="right" lemmaRef="bd:535530">grundarlagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">roknskapurin</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inna" msd="SNPDar" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjaldsskjal" msd="SNPDar" join="right">útgjaldsskjølum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGar" lemmaRef="bd:537358">taks</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ársendi" msd="SMSDar" join="right" lemmaRef="bd:548552">ársenda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullgóður" msd="APSNSN" lemmaRef="bd:559227">fullgott</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="krav" msd="SNPNAr" lemmaRef="bd:537766">Krøvini</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="kassaroknskapur" msd="SMSAar">kassaroknskap</w>
+            <w lemma="finna" msd="VNMPP3" lemmaRef="bd:575902">finnast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bókhaldslóg" msd="SFSDAr">bókhaldslógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1993" msd="NOgnc">1993</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="minstukrav" msd="SNPAar">minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvur" msd="APWFSD" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppgáva" msd="SFSDAr" join="right" lemmaRef="bd:523876">uppgávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ávísan" msd="SFSNar" lemmaRef="bd:536750">Ávísan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="formligur" msd="APSNPD" lemmaRef="bd:556572">formligum</w>
+            <w lemma="mistak" msd="SNPDar" lemmaRef="bd:537870">mistøkum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="týdningarmikil" msd="APSMPD" lemmaRef="bd:562488">týdningarmiklum</w>
+            <w lemma="mangul" msd="SMPDar" lemmaRef="bd:582927">manglum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sam" msd="SNSDar" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="band" msd="SNSDar" lemmaRef="bd:527813">bandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kassaroknskapur" msd="SMSAar">kassaroknskap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avstemman" msd="SFSAar">avstemman</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="góður" msd="APSFSN" lemmaRef="bd:535951">góð</w>
+            <w lemma="orsøk" msd="SFSNar">orsøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="síðis" msd="DNd" lemmaRef="bd:587708">síðis</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSAar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattseting" msd="SFSDAr" join="right">skattsetingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">Tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="staðfesta" msd="VUAtnp" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="kassamunur" msd="SMPAar" lemmaRef="bd:565799">kassamunir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kassakladda" msd="SFSDAr" join="right">kassakladduni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="góður" msd="APSFSN" lemmaRef="bd:535951">góð</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tilsíðisseta" msd="VIAtnp">tilsíðisseta</w>
+            <w lemma="kassabóking" msd="SFSAAr" join="right">kassabókingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ábending" msd="SFSNar" lemmaRef="bd:526473">ábending</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="veruligur" msd="APSFSN" lemmaRef="bd:557176">verulig</w>
+            <w lemma="avst" msd="SFSNar">avst</w>
+            <w lemma="emman" msd="SFSNar">emman</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="kassi" msd="SMSAar" join="right" lemmaRef="bd:569439">kassa</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kladda" msd="SFSAar" lemmaRef="bd:520851">kladdu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kassapeningur" msd="SMSAar" join="right">kassapening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="smáur" msd="APSFPN" lemmaRef="bd:564414">Smáar</w>
+            <w lemma="teljivillur" msd="SFPNar">teljivillur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kassaroknskapur" msd="SMSDAr" join="right">kassaroknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPP3" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avstemmanin" msd="SFSNAr">avstemmanin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="kassapeningur" msd="SMSAar">kassapening</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kladda" msd="SFSAar" lemmaRef="bd:520851">kladdu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="oyra" msd="SNSAar" join="right" lemmaRef="bd:513551">oyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="roknskapartilfar" msd="SNSAAr">roknskapartilfarið</w>
+            <w lemma="tilsíðis" msd="DNd" join="right">tilsíðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="ávísan" msd="SFSNar" lemmaRef="bd:536750">ávísan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="javnur" msd="APSNPD" lemmaRef="bd:561179">jøvnum</w>
+            <w lemma="stórur" msd="ACSNSD" lemmaRef="bd:578418">størri</w>
+            <w lemma="telja" msd="SNSDar" join="right" lemmaRef="bd:575710">telji</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skrivifeilum" msd="SNPDar">skrivifeilum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kassaroknskapur" msd="SMSDAr" join="right">kassaroknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="mótsvarast" msd="VIMtnp">mótsvarast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bóking" msd="SFSDar" lemmaRef="bd:524640">bóking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kassaroknskapur" msd="SMSDar">kassaroknskap</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inum" msd="DNd">inum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="kassamunur" msd="SMSDar" join="right" lemmaRef="bd:565799">kassamuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="týðuligur" msd="APSFSN" lemmaRef="bd:557221">týðulig</w>
+            <w lemma="ábending" msd="SFSNar" lemmaRef="bd:526473">ábending</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kassauppgerð" msd="SFSNar">kassauppgerð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ónýtiligur" msd="APSMSN" lemmaRef="bd:556378">Ónýtiligur</w>
+            <w lemma="kassaroknskapur" msd="SMSNar">kassaroknskapur</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">At</w>
+            <w lemma="møguleiki" msd="SMSNar" lemmaRef="bd:513882">møguleiki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tilsíðisseta" msd="VIAtnp">tilsíðisseta</w>
+            <w lemma="roknskapur" msd="VIAtnp" lemmaRef="bd:565908">roknskapa</w>
+            <w lemma="rgrundarlagið" msd="SNSAAr" join="right">rgrundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="automat" msd="SFSNar">automat</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="iskt" msd="DNd">iskt</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="sjálvuppgivna" msd="APWFSN">sjálvuppgivna</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hækka" msd="LSFSN" join="right" lemmaRef="bd:549974">hækkað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Roknskaparúrslit" msd="SNSNAr">Roknskaparúrslitið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="rættur" msd="APSNSN" join="right" lemmaRef="bd:564347">rætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="staðfesta" msd="LSNSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="munadyggur" msd="APSFSN" lemmaRef="bd:561586">munadygg</w>
+            <w lemma="kassaavstemman" msd="SFSNar" join="right">kassaavstemman</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Líkningarmyndugleiki" msd="SMPNAr">Líkningarmyndugleikarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="grundgeva" msd="VIAtnp" lemmaRef="bd:576076">grundgeva</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="áseting" msd="SFSNar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vík" msd="VNAPS3" lemmaRef="bd:576623">víkir</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="uppgivið" msd="VUAtnp" join="right">uppgivið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sannlíkur" msd="APSFSN" join="right" lemmaRef="bd:555422">sannlík</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">Eginnýtsla</w>
+            <w lemma="Burtursæð" msd="DNd">Burtursæð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ogn" msd="SFPNAr" lemmaRef="bd:576965">ognar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNAr">inntøkuuppgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="ófullur" msd="APSFSN" lemmaRef="bd:562108">ófull</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fíggja" msd="LSFSN" join="right" lemmaRef="bd:549744">fíggjað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattseting" msd="SFSNAr">skattsetingin</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="met" msd="SFSDar" lemmaRef="bd:576950">met</w>
+            <w lemma="ing" msd="SFSDar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">treytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="hækking" msd="SFSAar" lemmaRef="bd:525081">hækking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">vísast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="eginnýtsla" msd="SFSNar" join="right" lemmaRef="bd:527120">eginnýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="pláss" msd="SNSNar" lemmaRef="bd:570218">pláss</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lágur" msd="APSFSN" join="right" lemmaRef="bd:555839">lág</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="eginnýtsla" msd="SFSNar" join="right" lemmaRef="bd:527120">eginnýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="rúm" msd="SNSAar" lemmaRef="bd:577036">rúm</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="sannlíkur" msd="APSFSN" join="right" lemmaRef="bd:555422">sannlík</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisi" msd="SNSNar">eisi</w>
+            <w lemma="ni" msd="DNd">ni</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="samanhangur" msd="SMSAar" lemmaRef="bd:531998">samanhang</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="mettur" msd="LWFSA" lemmaRef="bd:561729">mettu</w>
+            <w lemma="eginnýtsla" msd="SFSAAr" lemmaRef="bd:527120">eginnýtsluna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J." msd="TS">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjálvstøðugur" msd="APSMSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="134" msd="NOgnc">134</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Skattseting" msd="SFPNAr">Skattsetingarnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="mál" msd="SNPDar" join="right" lemmaRef="bd:516179">málum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="roknskapartilfar" msd="SNSNAr">roknskapartilfarið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="góðtaka" msd="LSNSN" join="right" lemmaRef="bd:576129">góðtikið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="støði" msd="SNSDar" lemmaRef="bd:572988">støði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="roknaður" msd="APSFSD" lemmaRef="bd:580238">roknaðari</w>
+            <w lemma="eginnýtsla" msd="SFSDar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="LSK" msd="SgncaP">LSK</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="mál" msd="SNSNar" join="left" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="61" msd="NOgnc" join="right">61</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Minstukrav" msd="SNPNar">Minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">óbeinleiðis</w>
+            <w lemma="upp" msd="SFSNar" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="SFSNar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="43" msd="NOgnc" join="right">43</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="61" msd="NOgnc" join="right">61</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1963" msd="NOgnc" join="right">1963</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnurek" msd="SMSNar">vinnurek</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="andi" msd="SMSNar" join="right" lemmaRef="bd:513785">andi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="meti" msd="SNSDar" lemmaRef="bd:573696">meti</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSMSA" join="right" lemmaRef="bd:581131">egnan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ófullfíggjaður" msd="APSMSA" lemmaRef="bd:579719">ófullfíggjaðan</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">óbeinleiðis</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eginnýtsla" msd="SFSDAr" join="right" lemmaRef="bd:527120">eginnýtsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="líkningarnevnd" msd="SFSNAr" lemmaRef="bd:534692">líkningarnevndin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="gera" msd="VUAtnp" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="LSK" msd="SgncaP">LSK</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="mál" msd="SNSNar" join="left" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="69" msd="NOgnc" join="right">69</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inna" msd="SFSDAr" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFSDAr" lemmaRef="bd:523802">tøkuni</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="43" msd="NOgnc" join="right">43</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1963" msd="NOgnc" join="right">1963</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="gjald" msd="SNSGar" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arans" msd="DNd">arans</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">óbeinleiðis</w>
+            <w lemma="uppgerð" msd="SFSDar" join="right" lemmaRef="bd:536495">uppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="ognarvøkstur" msd="SMSDar">ognarvøkstri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="mettur" msd="APSFSD" lemmaRef="bd:561729">mettari</w>
+            <w lemma="privatnýtsla" msd="SFSDar" join="right">privatnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="LSK-mál" msd="SgncaP">LSK-mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="58" msd="NOgnc" join="right">58</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1984" msd="NOgnc" join="both">1984</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">Óbeinleiðis</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFPD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntak" msd="SFPDar" join="right" lemmaRef="bd:537729">inntøk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="uni" msd="SNSDar">uni</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="43" msd="NOgnc" join="right">43</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1963" msd="NOgnc" join="right">1963</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gjaldara" msd="SMSDar" join="right">gjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="bilførari" msd="SMSNar" lemmaRef="bd:544714">bilførari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vanligur" msd="APSMSA" lemmaRef="bd:556584">vanligan</w>
+            <w lemma="bilroknskapur" msd="SMSAar">bilroknskap</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="status" msd="SMSAar" join="right" lemmaRef="bd:569607">status</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">óbeinleiðis</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eginnýtsla" msd="SFSDAr" join="right" lemmaRef="bd:527120">eginnýtsluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">Avgerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="LSK-mál" msd="SgncaP">LSK-mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1985" msd="NOgnc" join="both">1985</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Minstukrav" msd="SNPNar">Minstukrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="meting" msd="SFSNar" join="right" lemmaRef="bd:525414">meting</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="38" msd="NOgnc" join="right">38</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="43" msd="NOgnc" join="right">43</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1963" msd="NOgnc" join="right">1963</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gjaldara" msd="SMSDar" join="right">gjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="kiosk" msd="SFSAar" join="right">kiosk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hækka" msd="LSNSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="meti" msd="SNSDar" lemmaRef="bd:573696">meti</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ófullfíggjaður" msd="APSMSA" lemmaRef="bd:579719">ófullfíggjaðan</w>
+            <w lemma="rokn" msd="SMSAar" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skap" msd="SMSAar" lemmaRef="bd:536850">skap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">óbeinleiðis</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eginnýtsla" msd="SFSDAr" lemmaRef="bd:527120">eginnýtsluni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaár" msd="SNPAAr" lemmaRef="bd:585015">skattaárini</w>
+            <w lemma="1981" msd="NOgnc" join="right">1981</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="82" msd="NOgnc" join="both">82</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1982" msd="NOgnc" join="right">1982</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="83" msd="NOgnc" join="left">83</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1983" msd="NOgnc">1983</w>
+            <pc lemma="/" msd="KO" join="right">/</pc>
+            <w lemma="84" msd="NOgnc" join="both">84</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bruttovinningur" msd="SMSNAr" lemmaRef="bd:538927">Bruttovinningurin</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="CS" lemmaRef="bd:583475">tó</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">broytingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaár" msd="SNSAAr" lemmaRef="bd:585015">skattaárið</w>
+            <w lemma="1981" msd="NOgnc" join="right">1981</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="82" msd="NOgnc" join="left">82</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="góðtaka" msd="LSFSN" lemmaRef="bd:576129">góðtikin</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="fyrning" msd="SFSAar" lemmaRef="bd:524921">fyrning</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="56" msd="NOgnc" join="right">56</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1963" msd="NOgnc" join="right">1963</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skjalprógv" msd="SNPNar">Skjalprógv</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="APSMPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="lutur" msd="SMPDar" lemmaRef="bd:566115">lutum</w>
+            <w lemma="samur" msd="PINpPN" lemmaRef="bd:562852">Somu</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skjalprógv" msd="SNPAar">skjalprógv</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="keyp" msd="SNSDar" join="right" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="søluskjølum" msd="SFPDar">søluskjølum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eginnýtsla" msd="SFSDAr" join="right" lemmaRef="bd:527120">eginnýtsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="APSMPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="ognarlutur" msd="SMPDar" lemmaRef="bd:566127">ognarlutum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="upplýsa" msd="SFPAar" lemmaRef="bd:553529">upplýs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingar" msd="SFPAar">ingar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">Kravið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skjalprógv" msd="SNPAar">skjalprógv</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tengt" msd="LSNSN">tengt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="týdningur" msd="SMSDAr" join="right" lemmaRef="bd:541994">týdninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattseting" msd="SFSAAr">skattsetingina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="møguleiki" msd="SMSDAr" lemmaRef="bd:513882">møguleikanum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" lemmaRef="bd:551005">kanna</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="aðrastaðni" msd="DNd" join="right" lemmaRef="bd:587627">aðrastaðni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ítøkiligur" msd="APSFSN" lemmaRef="bd:556214">ítøkilig</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" join="right" lemmaRef="bd:516757">skattavaldinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">Inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hoyra" msd="VNAPP3" lemmaRef="bd:553379">hoyra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="skjalprógva" msd="VIMtnp" lemmaRef="bd:552750">skjalprógvast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APWFPN" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFPNAr" join="right" lemmaRef="bd:520688">inntøkurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bruttovinningur" msd="SMSNar" lemmaRef="bd:538927">Bruttovinningur</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="bruttovinningur" msd="SMSNAr" lemmaRef="bd:538927">bruttovinningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="óvanligur" msd="DNd" lemmaRef="bd:556585">óvanliga</w>
+            <w lemma="lágur" msd="APSMSN" join="right" lemmaRef="bd:555839">lágur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="virki" msd="SNPAar" lemmaRef="bd:530198">virkir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rokna" msd="LSMSA" lemmaRef="bd:550959">roknaðan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundgeving" msd="SFSNar" lemmaRef="bd:524987">grundgeving</w>
+            <w lemma="fy" msd="DGd">fy</w>
+            <w lemma="ri" msd="DGd">ri</w>
+            <w lemma="mettur" msd="LSFSD" lemmaRef="bd:561729">mettari</w>
+            <w lemma="hækking" msd="SFSDar" join="right" lemmaRef="bd:525081">hækking</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">vísast</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lágur" msd="APSMSN" lemmaRef="bd:555839">lágur</w>
+            <w lemma="bruttovinningur" msd="SMSNar" lemmaRef="bd:538927">bruttovinningur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skylda" msd="VIMtnp" lemmaRef="bd:549429">skyldast</w>
+            <w lemma="skeivur" msd="APSNSD" lemmaRef="bd:555130">skeivum</w>
+            <w lemma="vøruinnkeyp" msd="SNSDar">vøruinnkeypi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="serligur" msd="APSFPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="kappingartreyt" msd="SFPDar">kappingartreytum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">Sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ávísa" msd="VIMtnp" lemmaRef="bd:553517">ávísast</w>
+            <w lemma="kunna" msd="VNAPS3" join="right" lemmaRef="bd:576394">kann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="stórur" msd="ACSFSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">roknskapurin</w>
+            <w lemma="vísa" msd="VNAPS3" join="right" lemmaRef="bd:553515">vísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="skjalprógva" msd="APSFSD" lemmaRef="bd:552750">skjalprógvaðari</w>
+            <w lemma="vørunýtsla" msd="SFSDar">vørunýtslu</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="høgur" msd="ACSFSN" join="right" lemmaRef="bd:555859">hægri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ivasamur" msd="APSNSN" join="right" lemmaRef="bd:562867">ivasamt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hækka" msd="VIMtnp" lemmaRef="bd:549974">hækkast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="munur" msd="SMSDAr" lemmaRef="bd:565797">muninum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="rokna" msd="LWMSA" lemmaRef="bd:550959">roknaða</w>
+            <w lemma="umsetning" msd="SMSAAr" lemmaRef="bd:526269">umsetningin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="bóka" msd="LWMSA" lemmaRef="bd:550237">bókaða</w>
+            <w lemma="umsetning" msd="SMSAAr" join="right" lemmaRef="bd:526269">umsetningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="roknskapur" msd="SMPNar" lemmaRef="bd:565908">roknskapar</w>
+            <w lemma="grund" msd="SNSNar" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arlag" msd="SNSNAr">arlagið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tilsíðissetast" msd="VIMtnp" join="right">tilsíðissetast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ávísa" msd="VIMtnp" lemmaRef="bd:553517">ávísast</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lágur" msd="APSFSN" lemmaRef="bd:555839">lág</w>
+            <w lemma="eginnýtsla" msd="SFSNar" join="right" lemmaRef="bd:527120">eginnýtsla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="J." msd="TS">J.</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNar">Inntøkuuppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjálvstøðugur" msd="APSMSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="135" msd="NOgnc">135</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">Sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">roknskapur</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="formligur" msd="DNd" lemmaRef="bd:556572">formliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lag" msd="SNSDar" join="right" lemmaRef="bd:527773">lagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tilsíð" msd="DNd" join="right">tilsíð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="issetast" msd="VIMtnp" join="right">issetast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="virka" msd="VNAPS3" lemmaRef="bd:550105">virkar</w>
+            <w lemma="óhugsandi" msd="Adegnc" join="right" lemmaRef="bd:563979">óhugsandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="varin" msd="APSMSN" lemmaRef="bd:581770">varin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="brúka" msd="VIAtnp" lemmaRef="bd:588027">brúka</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="framferðarháttur" msd="SMSAar" join="right" lemmaRef="bd:567495">framferðarhátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="verðu" msd="VNAPP3">verðu</w>
+            <w lemma="r" msd="DNd">r</w>
+            <w lemma="minna" msd="LSNSN" lemmaRef="bd:518971">mint</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="staðfesta" msd="LSMPN" lemmaRef="bd:553837">staðfestir</w>
+            <w lemma="smáur" msd="APSMPN" lemmaRef="bd:564414">smáir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="týdningarmikil" msd="APSMPN" lemmaRef="bd:562488">týdningarmiklir</w>
+            <w lemma="feilur" msd="SMPNar" lemmaRef="bd:531711">feilir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kassaroknskapur" msd="SMPDAr" join="right">kassaroknskapunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="viðførur" msd="VNAPS3" lemmaRef="bd:555092">viðførir</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="meting" msd="SFSAar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hækka" msd="VIMtnp" lemmaRef="bd:549974">hækkast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ætla" msd="SFSDar" join="right" lemmaRef="bd:549302">ætli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="grundgeving" msd="SFSNAr" lemmaRef="bd:524987">grundgevingin</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="orsøk" msd="SFSNar">orsøk</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" join="right" lemmaRef="bd:576164">halda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="sjálvuppgivna" msd="APWFSN">sjálvuppgivna</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lágur" msd="APSFSN" join="right" lemmaRef="bd:555839">lág</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="roknskaparliga" msd="APWFSN">roknskaparliga</w>
+            <w lemma="eginnýtsla" msd="SFSNAr" lemmaRef="bd:527120">eginnýtslan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="halda" msd="VIMtnp" lemmaRef="bd:576164">haldast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samsvara" msd="VIAtnp" lemmaRef="bd:551386">samsvara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="veruligur" msd="APWFSA" lemmaRef="bd:557176">veruligu</w>
+            <w lemma="eginnýstluna" msd="SFSAAr" join="right">eginnýstluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undirstrika" msd="VIMtnp" lemmaRef="bd:549897">Undirstrikast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="smáur" msd="APSFPN" lemmaRef="bd:564414">smáar</w>
+            <w lemma="hækking" msd="SFPNar" lemmaRef="bd:525081">hækkingar</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" join="right" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="CS" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="st" msd="DNd">st</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="prógv" msd="SNSAar" lemmaRef="bd:527790">prógv</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="veruligur" msd="APSFSN" lemmaRef="bd:557176">verulig</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eginnýtsla" msd="SFSDAr" join="right" lemmaRef="bd:527120">eginnýtsluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="veruligur" msd="APSMPN" lemmaRef="bd:557176">Veruligir</w>
+            <w lemma="mangul" msd="SMPNar" lemmaRef="bd:582927">manglar</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gjøgnumgongd" msd="SFSDar" lemmaRef="bd:534097">gjøgnumgongd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="roknskaptilfar" msd="SNSDar">roknskaptilfari</w>
+            <w lemma="finna" msd="VUAtnp" lemmaRef="bd:575902">funnið</w>
+            <w lemma="veruligur" msd="APSMPA" lemmaRef="bd:557176">veruligar</w>
+            <w lemma="munur" msd="SMPAar" join="right" lemmaRef="bd:565797">munir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útihildnar" msd="LSFPN">útihildnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frádrignar" msd="LSFPN">frádrignar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="stórur" msd="APSFPD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="upphædd" msd="SFPDar" join="right" lemmaRef="bd:536498">upphæddum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="hækking" msd="SFSNar" lemmaRef="bd:525081">hækking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ítøkiligur" msd="APWMSD" lemmaRef="bd:556214">ítøkiliga</w>
+            <w lemma="munur" msd="SMSDAr" join="right" lemmaRef="bd:565797">muninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="roknskapartilfar" msd="SNSNAr">roknskapartilfarið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heild" msd="SFSNar" lemmaRef="bd:534200">heild</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ófullfíggjaður" msd="APSNSN" join="right" lemmaRef="bd:579719">ófullfíggjað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="hækking" msd="SFSNar" lemmaRef="bd:525081">hækking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ætla" msd="SFSDar" join="right" lemmaRef="bd:549302">ætli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Inntøkumunur" msd="SMPNar">Inntøkumunir</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkumunur" msd="SMPAar" join="right">inntøkumunir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ofta" msd="DNS" lemmaRef="bd:579499">oftast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvur" msd="APSMSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="orsøk" msd="SFSNar">orsøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kassabóking" msd="SFSNAr">kassabókingin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APSFSN" join="right" lemmaRef="bd:564347">røtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fortreyt" msd="SFPNAr" lemmaRef="bd:533976">fortreytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="hækking" msd="SFSAar" lemmaRef="bd:525081">hækking</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ætla" msd="SFSDar" join="right" lemmaRef="bd:549302">ætli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" join="right" lemmaRef="bd:566929">staðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Útreiðsluupphædd" msd="SFPNar">Útreiðsluupphæddir</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="s" msd="LSNSN">s</w>
+            <w lemma="taðfest" msd="LSNSN" join="right">taðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="útreiðsla" msd="SFSNar" lemmaRef="bd:524340">útreiðsla</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bóka" msd="LSFSN" lemmaRef="bd:550237">bókað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="stórur" msd="ACSFSD" lemmaRef="bd:578418">størri</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="rokning" msd="SFSNAr" lemmaRef="bd:525674">rokningin</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="ljóða" msd="VNAPS3" lemmaRef="bd:552996">ljóðar</w>
+            <w lemma="uppá" msd="DNd" join="right" lemmaRef="bd:587540">uppá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="haraftur" msd="DNd">haraftur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ímóti" msd="DNd" lemmaRef="bd:586844">ímóti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="útreiðsla" msd="SFSAar" join="right" lemmaRef="bd:524340">útreiðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bóka" msd="LSFSN" lemmaRef="bd:550237">bókað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rakstrarútreiðslur" msd="SFSNar" join="right" lemmaRef="bd:586727">rakstrarútreiðsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="grundarlag" msd="SNSAar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hækka" msd="VIAtnp" lemmaRef="bd:549974">hækka</w>
+            <w lemma="sjálvuppgivnu" msd="APWFSA">sjálvuppgivnu</w>
+            <w lemma="inntøkun" msd="SFSAar">inntøkun</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="privatur" msd="APWMSD" lemmaRef="bd:560948">privata</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFSDAr" join="right" lemmaRef="bd:524340">útreiðsluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K." msd="TS">K.</w>
+            <w lemma="vinnuvirkisumskipan" msd="SFSNar">Vinnuvirkisumskipan</w>
+            <w lemma="136" msd="NOgnc">136</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K." msd="TS">K.</w>
+            <w lemma="vinnuvirkisumskipa" msd="SFSNAr">VINNUVIRKISUMSKIPAN</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vinnuvirkisumskipan" msd="SFSNar">Vinnuvirkisumskipan</w>
+            <w lemma="umskipan" msd="SFSNar" lemmaRef="bd:536467">Umskipan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APSNSD" lemmaRef="bd:581328">riknum</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partafelag" msd="SNSAar" join="right" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="partafelag" msd="SNSAar" join="right" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="høvd" msd="SMSNar" lemmaRef="bd:571794">høvuðs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="partaeigari" msd="SMSNar" lemmaRef="bd:546925">partaeigari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partafelag" msd="SNSDAr" lemmaRef="bd:535653">partafelagnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skuldarbræv" msd="SNPAar" join="right" lemmaRef="bd:538252">skuldarbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="47" msd="NOgnc">47</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="1986" msd="NOgnc">1986</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umskipan" msd="SFSAar" lemmaRef="bd:536467">umskipan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APSNSD" lemmaRef="bd:581328">riknum</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partafelag" msd="SNSAar" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="umskipanarlóg" msd="SFSNAP" join="both">Umskipanarlógin</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ørn" msd="SMPAar" lemmaRef="bd:528743">arnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handilsvirði" msd="SNSAar" join="right" lemmaRef="bd:585538">handilsvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ligar" msd="APSFPA">ligar</w>
+            <w lemma="fylgja" msd="SFPAar" lemmaRef="bd:520150">fylgjur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seljari" msd="SMSAAr" join="right" lemmaRef="bd:547335">seljaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="K.1" msd="TS" join="right">K.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handilsvirði" msd="SNSAAr" lemmaRef="bd:585538">handilsvirðið</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="umskipanarlóg" msd="SFSAAr">umskipanarlógina</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umskipa" msd="VIAtnp" lemmaRef="bd:551240">umskipa</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="per" msd="F" join="right" lemmaRef="bd:586895">per</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sónliga" msd="DNd">sónliga</w>
+            <w lemma="reka" msd="LSNSA" lemmaRef="bd:576063">rikið</w>
+            <w lemma="vinnuvirki" msd="SNSAar">vinnuvirki</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="handilsvirði" msd="SNSDAr" lemmaRef="bd:585538">handilsvirðinum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSDar" join="right" lemmaRef="bd:535530">grundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntak" msd="SFSDAr" lemmaRef="bd:537729">inntøk</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="una" msd="SFSDAr">una</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMPDAr" join="right" lemmaRef="bd:513834">eigarunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="útvega" msd="VNAPS3" lemmaRef="bd:549537">útvegar</w>
+            <w lemma="ogn" msd="SFPAAr" lemmaRef="bd:576965">ognirnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samsvar" msd="APeNSA" join="right" lemmaRef="bd:537009">samsvar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anda" msd="APSMSD" lemmaRef="bd:549434">andi</w>
+            <w lemma="virði" msd="SNSAar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="K.2" msd="TS" join="right">K.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="goodwill" msd="SFSAar">goodwill</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="goodwill" msd="F">goodwill</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="handilsvirði" msd="SNSNAr" join="right" lemmaRef="bd:585538">handilsvirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Goodwill" msd="F">Goodwill</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virkir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partafelag" msd="SNPAar" join="right" lemmaRef="bd:535653">partafeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="munandi" msd="Adegnc" lemmaRef="bd:563842">munandi</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="aktivur" msd="SMPDAr" lemmaRef="bd:555225">aktivunum</w>
+            <w lemma="goodwill" msd="SFSNar" join="right">goodwill</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="kortur" msd="DNd" join="right" lemmaRef="bd:559923">kort</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ini" msd="DNd">ini</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="stórur" msd="APSMSN" lemmaRef="bd:578418">stórur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handil" msd="SMSDAr" lemmaRef="bd:567172">handlinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="goodwill" msd="F" join="right">goodwill</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="seljari" msd="SMSNAr" lemmaRef="bd:547335">seljarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høvuðspartaeigari" msd="SMSNar">høvuðspartaeigari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="nýggjur" msd="APWNSD" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="keypari" msd="SMSNar" lemmaRef="bd:546035">keypari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seljari" msd="SMSNar" join="right" lemmaRef="bd:547335">seljari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="he" msd="VNAAS3">he</w>
+            <w lemma="vur" msd="VNAAS3">vur</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="lyndi" msd="SNSDar" lemmaRef="bd:573635">lyndi</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="goodwill" msd="F">goodwill</w>
+            <w lemma="rættiligur" msd="DNd" lemmaRef="bd:556367">rættiliga</w>
+            <w lemma="høgga" msd="DNd" join="right" lemmaRef="bd:518948">høgt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="skaptur" msd="VUAtnp" lemmaRef="bd:560968">skapt</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattafríur" msd="APSMSA" lemmaRef="bd:563116">skattafrían</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="lønarútreiðsla" msd="SFPAar">lønarútreiðslur</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">Tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="tilgóðar" msd="DNd">tilgóðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="f" msd="SNSDAr">f</w>
+            <w lemma="elagn" msd="SNSDAr">elagnum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="framferð" msd="SFSDar" join="right" lemmaRef="bd:532698">framferð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kunna" msd="PPM3SN" lemmaRef="bd:576394">kann</w>
+            <w lemma="kunna" msd="VUAtnp" lemmaRef="bd:576395">kunnað</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="vinna" msd="SMSAar" lemmaRef="bd:575908">vinn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingsbýtisskatt" msd="SMSAar" join="right">ingsbýtisskatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Goodwill" msd="F">Goodwill</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="keypari" msd="SMSDar" lemmaRef="bd:546035">keypara</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="K.3" msd="TS" join="right">K.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">Serlig</w>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="felagsáhugamál" msd="SNPNar">felagsáhugamál</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="seljari" msd="SMSAar" lemmaRef="bd:547335">seljara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="keypari" msd="SMSAar" join="right" lemmaRef="bd:546035">keypara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="yvirtøkutreyt" msd="SFPNAr">yvirtøkutreytirnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="slíkur" msd="PIFpPN" join="right" lemmaRef="bd:555427">slíkar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="van" msd="APSFPN">van</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ligar" msd="APSFPN" join="right">ligar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" join="right" lemmaRef="bd:577238">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="keypari" msd="SMSNAr" lemmaRef="bd:546035">keyparin</w>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">ynskir</w>
+            <w lemma="stórur" msd="APSNSA" lemmaRef="bd:578418">stórt</w>
+            <w lemma="avskrivingargrundarlag" msd="SNSAar">avskrivingargrundarlag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seljari" msd="SMSNAr" lemmaRef="bd:547335">seljarin</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="skattafríur" msd="APSMSA" lemmaRef="bd:563116">skattafrían</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="víkja" msd="VNAPP3" lemmaRef="bd:575833">Víkja</w>
+            <w lemma="yvirtøkutreyt" msd="SFPNAr">yvirtøkutreytirnar</w>
+            <w lemma="munandi" msd="DNd" lemmaRef="bd:563602">munandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vanligur" msd="APSFPD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="treyt" msd="SFPDar" join="right" lemmaRef="bd:536371">treytum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="manna" msd="VIAtnp" join="right" lemmaRef="bd:551013">manna</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gongd" msd="SFSNAr" lemmaRef="bd:534114">gongdin</w>
+            <w lemma="hesin" msd="PDFpSN" join="right" lemmaRef="bd:587854">henda</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="avskrivingargrundarlag" msd="SNSNAr">avskrivingargrundarlagið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppgjørdur" msd="LSNSN" join="right" lemmaRef="bd:579307">uppgjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="keypsprísur" msd="SMSNAr" lemmaRef="bd:566644">keypsprísurin</w>
+            <w lemma="áseta" msd="VIMtnp" lemmaRef="bd:576366">ásetast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="keypsprísur" msd="SMSAAr" lemmaRef="bd:566644">keypsprísin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSMPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K." msd="TS">K.</w>
+            <w lemma="vinnuvirkisumskipan" msd="SFSNar">Vinnuvirkisumskipan</w>
+            <w lemma="137" msd="NOgnc">137</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K.4" msd="TS" join="right">K.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Umskipanarlóg" msd="SFSNAr">Umskipanarlógin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="47" msd="NOgnc">47</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="1986" msd="NOgnc">1986</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umskipan" msd="SFSAar" lemmaRef="bd:536467">umskipan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APSNSD" lemmaRef="bd:581328">riknum</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partafelag" msd="SNSAar" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="umskipanarlóg" msd="SFSNAr" join="both">umskipanarlógin</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="vinnuvirki" msd="SNSNar">vinnuvirki</w>
+            <w lemma="umskipa" msd="VIMtnp" lemmaRef="bd:551240">umskipast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="nýstovnaður" msd="LSNSA" lemmaRef="bd:580269">nýstovnað</w>
+            <w lemma="partafelag" msd="SNSAar" join="right" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umskipan" msd="SFSNAr" lemmaRef="bd:536467">umskipanin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="skattligur" msd="APSFPA" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="fylgja" msd="SFPAar" lemmaRef="bd:520150">fylgjur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSAAr" join="right" lemmaRef="bd:513834">eigaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">Skipanin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="kallur" msd="APSFSA" join="right" lemmaRef="bd:530930">kall</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aða" msd="PIFpSA">aða</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="successións-regla" msd="SFSGar" join="both">successións-reglu</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="lutur" msd="SMPDar" lemmaRef="bd:566115">lutum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattligur" msd="APWNPD" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="viðurskifti" msd="SNPDar" lemmaRef="bd:573245">viðurskiftum</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSGAr" join="right" lemmaRef="bd:513834">eigarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="viðvíkja" msd="VNAPS3" join="right" lemmaRef="bd:575832">viðvíkur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umskipan" msd="SFSNAr" lemmaRef="bd:536467">umskipanin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">føri</w>
+            <w lemma="r" msd="SFSAar">r</w>
+            <w lemma="skattlegging" msd="SFSAar" lemmaRef="bd:525840">skattlegging</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umskipan" msd="SFSNAr" lemmaRef="bd:536467">umskipanin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattligt</w>
+            <w lemma="árin" msd="SNPAAr" join="right" lemmaRef="bd:517754">árin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="ein" msd="ASWNSN" join="right" lemmaRef="bd:564397">einasta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="henda" msd="VNAPS3" lemmaRef="bd:553756">hendir</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="broyta" msd="VNAPS3" lemmaRef="bd:553579">broytir</w>
+            <w lemma="rættarsnið" msd="SNSAAr" join="right">rættarsnið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="virki" msd="SNSAAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="partafelag" msd="SNSAar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="mót" msd="DNd" join="right" lemmaRef="bd:552505">mót</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="vegis" msd="DNd">vegis</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="virki" msd="SNSNar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">Eigarin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="velja" msd="VIAtnp" lemmaRef="bd:554155">velja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umskipa" msd="VIAtnp" lemmaRef="bd:551240">umskipa</w>
+            <w lemma="vinnuvirki" msd="SNSAAr">vinnuvirkið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="partafelag" msd="SNSAar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hon" msd="PPM3PD" lemmaRef="bd:513683">teim</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avhendað" msd="LSNSN">avhendað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="triði" msd="APWMSA" lemmaRef="bd:530597">triðja</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="avhending" msd="SFSAar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handilsvirði" msd="SNSAAr" join="right" lemmaRef="bd:585538">handilsvirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">Eigarin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="áhugaður" msd="APSMSN" lemmaRef="bd:579651">áhugaður</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tap" msd="SNSNar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avhending" msd="SFSNAr" lemmaRef="bd:524466">avhendingin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="útvega" msd="VNAPS3" lemmaRef="bd:549537">útvegar</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="einstakur" msd="APWMPA" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="ognarlutur" msd="SMPAAr" lemmaRef="bd:566127">ognarlutirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="høgur" msd="APSNSA" lemmaRef="bd:555841">høgt</w>
+            <w lemma="virði" msd="SNSAar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="útveganarpeningur" msd="SMSNAr">útveganarpeningurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNPAAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="høgur" msd="ACSMSN" join="right" lemmaRef="bd:555859">hægri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ávísur" msd="APSMPA" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="ognarlutur" msd="SMPAar" join="right" lemmaRef="bd:566127">ognarlutir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="vanligur" msd="APWFPN" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="skattaregla" msd="SFPNAr">skattareglurnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="ognarlutur" msd="SMPAar" lemmaRef="bd:566127">ognarlutir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="K.5" msd="TS" join="right">K.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">Treytir</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mangur" msd="ACSFPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="treyt" msd="SFPNar" join="right" lemmaRef="bd:536371">treytir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lúka" msd="VIMtnp" join="right" lemmaRef="bd:575878">lúkast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="umskipa" msd="LSNSN" lemmaRef="bd:551240">umskipað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umskipan" msd="SFSDar" join="right" lemmaRef="bd:536467">umskipan</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arlóg" msd="SFSDAr" join="right">arlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">treytin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="sa" msd="DGd">sa</w>
+            <w lemma="mbært" msd="DNd">mbært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umskipanarlóg" msd="SFSDAr" join="right">umskipanarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umskipa" msd="VIAtnp" lemmaRef="bd:551240">umskipa</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="vinna" msd="SNSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="spurningur" msd="SMSAAr" join="right" lemmaRef="bd:541521">spurningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="yvirtaka" msd="VIAtnp" lemmaRef="bd:576115">yvirtaka</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="ein" msd="PIMpSA" lemmaRef="bd:513752">ein</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ávísur" msd="APSMPA" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="ognarlutur" msd="SMPAar" join="right" lemmaRef="bd:566127">ognarlutir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">umstøðurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ein" msd="APWNSN" join="right" lemmaRef="bd:564397">ein</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="stakur" msd="APWNSD" lemmaRef="bd:561159">staka</w>
+            <w lemma="føri" msd="SNSDAr" lemmaRef="bd:572277">førinum</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinnuvirki" msd="SNSAAr">vinnuvirkið</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="parta" msd="SNPNar" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNPNar" lemmaRef="bd:527774">brøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umskipan" msd="SFSDar" lemmaRef="bd:536467">umskipan</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arlóg" msd="SFSDAr">arlógini</w>
+            <w lemma="góðskriva" msd="VIMtnp" lemmaRef="bd:552790">góðskrivast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="partabræv" msd="SNPNAr" join="right" lemmaRef="bd:538228">partabrøvini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinnuvirki" msd="SNSAAr" join="right">vinnuvirkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="samlaður" msd="APWMSA" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="partapeningur" msd="SMSAAr">partapeningin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="partaeigari" msd="SMPNar" lemmaRef="bd:546925">partaeigarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýstovnaður" msd="APWNSD" lemmaRef="bd:580269">nýstovnaða</w>
+            <w lemma="partafelag" msd="SNSDAr" join="right" lemmaRef="bd:535653">partafelagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="koma" msd="VNMPS3" lemmaRef="bd:576176">kemst</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áðurnevndur" msd="LWFSN" lemmaRef="bd:579127">áðurnevnda</w>
+            <w lemma="successiónsregla" msd="SFSNar">successiónsregla</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="lutfalsligur" msd="APWMSN" lemmaRef="bd:556956">lutfalsligi</w>
+            <w lemma="ogna" msd="SMSNar" join="right" lemmaRef="bd:550912">ognar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lutur" msd="SMSNAr" lemmaRef="bd:566115">luturin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partafelag" msd="SNSDAr" lemmaRef="bd:535653">partafelagnum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="sami" msd="PIMpSN" lemmaRef="bd:573819">sami</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="persónligur" msd="APWNSD" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APWNSD" lemmaRef="bd:581328">rikna</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">Umframt</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="áðurnevndur" msd="APWFPA" lemmaRef="bd:579127">áðurnevndu</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umskipan" msd="SFSAar" lemmaRef="bd:536467">umskipan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="einstaklingafyritøka" msd="SFSDar">einstaklingafyritøku</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ávísur" msd="LSFPN" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="fylgja" msd="LSFPN" join="right" lemmaRef="bd:554010">fylgdar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="mangur" msd="ACSMPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="eigari" msd="SMPNar" lemmaRef="bd:513834">eigarar</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="TS" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="mangur" msd="ACSMPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APSNSA" lemmaRef="bd:581328">rikið</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="leggja" msd="LSFPN" lemmaRef="bd:518970">lagdar</w>
+            <w lemma="afturat" msd="DNd" join="right" lemmaRef="bd:587201">afturat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="eigari" msd="SMPNAr" lemmaRef="bd:513834">eigararnir</w>
+            <w lemma="nýta" msd="VNAPP3" lemmaRef="bd:553611">nýta</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umskipanarlóg" msd="SFSDAr" join="right">umskipanarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="roknskaparskeið" msd="SNSAar">roknskaparskeið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapargrundarlag" msd="SNSAar" join="right">roknskapargrundarlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <w lemma="stórur" msd="APSFPA" lemmaRef="bd:578418">stórar</w>
+            <w lemma="avskriving" msd="SFPAar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K." msd="TS">K.</w>
+            <w lemma="vinnuvirkisumskipan" msd="SFSNar">Vinnuvirkisumskipan</w>
+            <w lemma="138" msd="NOgnc">138</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="samsýna" msd="VIMtnp" lemmaRef="bd:578392">samsýnast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="ognarlutur" msd="SMSAar" lemmaRef="bd:566127">ognarlut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APWNSD" lemmaRef="bd:581328">rikna</w>
+            <w lemma="vinnuvirki" msd="SNSDAr" join="right">vinnuvirkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">Reglan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lúka" msd="VIAtnp" lemmaRef="bd:575878">lúka</w>
+            <w lemma="krav" msd="SNPAAr" lemmaRef="bd:537766">krøvini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="tágaldandi" msd="Adegnc">tágaldandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="felagslóg" msd="SFSDAr">felagslógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="endamál" msd="SNSAar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umskipanarlóg" msd="SFSAAr" join="right">umskipanarlógina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="K.6" msd="TS" join="right">K.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Umskipanardagur" msd="SMSNAr">Umskipanardagurin</w>
+            <w lemma="Dagur" msd="SMSNAr" lemmaRef="bd:574691">Dagurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="byrjunarfíggjarstøðuna" msd="SFSAAr">byrjunarfíggjarstøðuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="dagur" msd="SMSNAr" lemmaRef="bd:568412">dagurin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagfesting" msd="SFSAar" join="right" lemmaRef="bd:524659">dagfesting</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ina" msd="PDFpSA">ina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarstøða" msd="SFSDAr" lemmaRef="bd:527205">fíggjarstøðuni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="síðari" msd="ASWMSA" lemmaRef="bd:586807">síðsta</w>
+            <w lemma="ársroknskapur" msd="SMSAAr" lemmaRef="bd:565907">ársroknskapin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APWNSD" lemmaRef="bd:581328">rikna</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nevna" msd="VNMPS3" lemmaRef="bd:553339">nevnist</w>
+            <w lemma="umskipanardagur" msd="SMSNAr" join="right">umskipanardagurin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrri" msd="ASWNSN" lemmaRef="bd:586802">Fyrsta</w>
+            <w lemma="roknskaparskeið" msd="SNSNAr">roknskaparskeiðið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="gong" msd="VNAPS3" join="right" lemmaRef="bd:534113">gong</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="umskipanardagur" msd="SMSDAr">umskipanardegnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPNar" join="right" lemmaRef="bd:566206">mánaðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">Fellur</w>
+            <w lemma="inntøkuár" msd="SNSNAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="álmann" msd="SMSDar">álmann</w>
+            <w lemma="anakkaár" msd="SNSDAr">anakkaárinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umskipanardagur" msd="SMSNAr">umskipanardagurin</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umskipan" msd="SFSNAr" join="right" lemmaRef="bd:536467">umskipanin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="stovnan" msd="SMSNAr" lemmaRef="bd:536147">stovnanin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="møguleiki" msd="SMSNar" lemmaRef="bd:513882">Møguleiki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umskipa" msd="VIAtnp" lemmaRef="bd:551240">umskipa</w>
+            <w lemma="virki" msd="SNSAAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="afturvirkandi" msd="Adegnc" lemmaRef="bd:563783">afturvirkandi</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="nevna" msd="LWNSA" join="right" lemmaRef="bd:553339">nevnda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="K.7" msd="TS" join="right">K.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rættsligar" msd="APSFPN">Rættsligar</w>
+            <w lemma="fylgja" msd="SFPNar" lemmaRef="bd:520150">fylgjur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="upprunaeigari" msd="SMSAAr">upprunaeigaran</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="umskipa" msd="VNAPS3" lemmaRef="bd:551240">umskipar</w>
+            <w lemma="virki" msd="SNSAAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umskipanarlóg" msd="SFSDAr" join="right">umskipanarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umskipan" msd="SFSAAr" lemmaRef="bd:536467">umskipanina</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="RMSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="skattskyldugur" msd="APWMSD" join="right" lemmaRef="bd:554319">skattskylduga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">Fyrrverandi</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" join="right" lemmaRef="bd:566929">staðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="avhenda" msd="VNAPS3" lemmaRef="bd:553757">avhendar</w>
+            <w lemma="partabræv" msd="SNPAAr" join="right" lemmaRef="bd:538228">partabrøvini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDAr" join="right" lemmaRef="bd:542165">vinninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="afturvunnar" msd="APSFPN">afturvunnar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="íroknaður" msd="DNd" join="right" lemmaRef="bd:580204">íroknaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vanligur" msd="APSFSD" lemmaRef="bd:556584">vanligari</w>
+            <w lemma="avhending" msd="SFSDar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="umskipan" msd="SFSNAr" lemmaRef="bd:536467">umskipanin</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tílíkur" msd="APSFSN" lemmaRef="bd:555432">Tílík</w>
+            <w lemma="skattlegging" msd="SFSNar" lemmaRef="bd:525840">skattlegging</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fremjast" msd="VIMtnp">fremjast</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="skattligur" msd="APWNSN" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="partabræv" msd="SNPDAr" lemmaRef="bd:538228">partabrøvunum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppgjørdur" msd="LSNSN" lemmaRef="bd:579307">uppgjørt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="skattligur" msd="APWNSN" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="virki" msd="SNSGAr" join="right" lemmaRef="bd:530198">virkisins</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="skattligur" msd="APWNSN" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="kontantur" msd="APWNSA" lemmaRef="bd:559542">kontanta</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="virki" msd="SNSGAr" lemmaRef="bd:530198">virkisins</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APSMSD" lemmaRef="bd:554319">skattskyldugum</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="staðfesta" msd="LSMSN" join="right" lemmaRef="bd:553837">staðfestur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="kontantur" msd="DNd" join="right" lemmaRef="bd:559542">kontant</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevna" msd="LWMSN" lemmaRef="bd:553339">Nevndi</w>
+            <w lemma="háttur" msd="SMSNar" lemmaRef="bd:567481">háttur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="virði" msd="SNPAAr" lemmaRef="bd:573238">virðini</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ASWNPD" lemmaRef="bd:564189">flestu</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="bóka" msd="LWNSA" lemmaRef="bd:550237">bókaða</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="K.8" msd="TS" join="right">K.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="íløgugrunnur" msd="SMPNAr" lemmaRef="bd:565016">Íløgugrunnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="avseting" msd="SFPNar" lemmaRef="bd:524488">avsetingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="íløgugrunnur" msd="SMPAAr" lemmaRef="bd:565016">íløgugrunnar</w>
+            <w lemma="yvirtaka" msd="LSMPN" join="right" lemmaRef="bd:576115">yvirtiknir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="avsetingarupphædd" msd="SFSNAr">avsetingarupphæddin</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skuld" msd="SFSNar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handil" msd="SMSGAr" join="right" lemmaRef="bd:567172">handils</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="K.9" msd="TS" join="right">K.9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="APWFSN" lemmaRef="bd:557087">Skattliga</w>
+            <w lemma="virðisáseting" msd="SFSNAr">virðisásetingin</w>
+            <w lemma="skattligur" msd="APWNSN" lemmaRef="bd:557087">Skattliga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="virki" msd="SNSGAr" lemmaRef="bd:530198">virkisins</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppgjørdur" msd="LSNSN" lemmaRef="bd:579307">uppgjørt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umskipanarlóg" msd="SFSDAr">umskipanarlógini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="reiður" msd="APWMSD" lemmaRef="bd:563303">reiðum</w>
+            <w lemma="pengi" msd="SMPDAr" join="right" lemmaRef="bd:546940">pengini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virkja" msd="SNSDAr" lemmaRef="bd:554057">virk</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inum" msd="SNSDAr">inum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="handilsvirði" msd="SNSAAr" join="both" lemmaRef="bd:585538">handilsvirðið</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWMSD" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="vinningur" msd="SMSDAr" lemmaRef="bd:542165">vinning</w>
+            <w lemma="inum" msd="SMSDAr" join="right">inum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="staðfesta" msd="LSMSN" join="right" lemmaRef="bd:553837">staðfestur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="triði" msd="APWMSA" lemmaRef="bd:530597">triðja</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="APWNSN" lemmaRef="bd:557087">Skattliga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="partabræv" msd="SNPDAr" lemmaRef="bd:538228">partabrøvunum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upp" msd="SFSNAr" lemmaRef="bd:587517">Upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="SFSNAr" lemmaRef="bd:575738">gerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" lemmaRef="bd:538228">partabrøvunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sam" msd="SNSAar">sam</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="band" msd="SNSAar" lemmaRef="bd:527813">band</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" join="right" lemmaRef="bd:538228">partabrøvunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="líkastilla" msd="VIAtnp">líkastilla</w>
+            <w lemma="tann" msd="PDMpSA" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partabræv" msd="SNSAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="PDMpSA" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="samsýna" msd="LSMSA" lemmaRef="bd:578392">samsýndan</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K." msd="TS">K.</w>
+            <w lemma="vinnuvirkisumskipan" msd="SFSNar">Vinnuvirkisumskipan</w>
+            <w lemma="139" msd="NOgnc">139</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="áleggja" msd="LSNSN" lemmaRef="bd:576273">álagt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síðari" msd="ASWNSD" lemmaRef="bd:586807">síðsta</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áljóðandi" msd="Adegnc" lemmaRef="bd:564122">áljóðandi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mót" msd="SNSNar" lemmaRef="bd:552505">mót</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattligur" msd="APWNSD" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="virki" msd="SNSGAr" lemmaRef="bd:530198">virkisins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattligur" msd="APWMSD" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="útvegannar" msd="APWMSD">útvegannar</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" join="right" lemmaRef="bd:538228">partabrøvunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="K.10" msd="TS" join="right">K.10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="ymissur" msd="APWNPN" lemmaRef="bd:561688">ymsu</w>
+            <w lemma="aktivur" msd="SNPNAr" lemmaRef="bd:555225">aktivini</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">Niðanfyri</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="skattligur" msd="APWNSN" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ymissur" msd="APWNPD" lemmaRef="bd:561688">ymsu</w>
+            <w lemma="aktivur" msd="SNPDAr" lemmaRef="bd:555225">aktivunum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppgjørdur" msd="LSNSN" join="right" lemmaRef="bd:579307">uppgjørt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="passivur" msd="SNPNar" lemmaRef="bd:555139">passiv</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="draga" msd="LSNPN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Goodwill" msd="F" join="right">Goodwill</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="vinnuvirki" msd="SNSNar">vinnuvirki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partafelag" msd="SNSAar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umskipanarlóg" msd="SFSDAr" join="right">umskipanarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umskipan" msd="SFSAAr" lemmaRef="bd:536467">umskipanina</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="upparbeitt" msd="LSNSA">upparbeitt</w>
+            <w lemma="goodwill" msd="SNSAar">goodwill</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="persónligur" msd="APWNSD" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APWNSD" lemmaRef="bd:581328">rikna</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partafelag" msd="SNSAAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQFpPA" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="avleiðing" msd="SFPAar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hava" msd="VIAtnp" join="right" lemmaRef="bd:576399">hava</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="viðgera" msd="VUAtnp" lemmaRef="bd:575715">viðgjørt</w>
+            <w lemma="spurningur" msd="SMSAAr" lemmaRef="bd:541521">spurningin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="niðurstøða" msd="SFSAar" join="right" lemmaRef="bd:521827">niðurstøðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sam" msd="SNSAar" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="band" msd="SNSAar" lemmaRef="bd:527813">band</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umskipan" msd="SFSAar" lemmaRef="bd:536467">umskipan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APSNSD" lemmaRef="bd:581328">riknum</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partafelag" msd="SNSAar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rokn" msd="VIMtnp">rokn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinna" msd="LSMSD" lemmaRef="bd:575908">vunnum</w>
+            <w lemma="goodwill" msd="F">goodwill</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APWNSD" lemmaRef="bd:581328">rikna</w>
+            <w lemma="vinnuvirki" msd="SNSDAr" join="right">vinnuvirkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partafelag" msd="SNSAAr" join="right" lemmaRef="bd:535653">partafelagið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útrokning" msd="SFSNAr" lemmaRef="bd:526596">Útrokningin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="goodwill" msd="F">goodwill</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="miðaltal" msd="SNSDar" lemmaRef="bd:537871">miðaltali</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avlop" msd="SNSDAr" lemmaRef="bd:514356">avlopinum</w>
+            <w lemma="seinur" msd="ASWNPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="serstakur" msd="APSNPN" lemmaRef="bd:561161">serstøk</w>
+            <w lemma="virðurskifti" msd="SNPNar">virðurskifti</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="rundskriv" msd="SNSNar" lemmaRef="bd:516543">Rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="9." msd="NOgnc">9.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="goodwill" msd="F">goodwill</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="virðisáseting" msd="SFSAar" join="right">virðisáseting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avleiðing" msd="SFPNar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">Persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="goodwill" msd="F">goodwill</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">Partafelagið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="goodwill-upphædd" msd="SFSDAr" join="right">goodwill-upphæddini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">Heldur</w>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="likvidatión" msd="SFSAar" join="both" lemmaRef="bd:577615">likvidatión</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="munur" msd="SMSAAr" lemmaRef="bd:565797">munin</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="ímillum" msd="DGd" lemmaRef="bd:586899">ímillum</w>
+            <w lemma="útveganarupphædd" msd="SFSAAr">útveganarupphæddina</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="0" msd="NOgnc">0</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="goodwill" msd="F" join="right">goodwill</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="parta" msd="SNSNAr" join="right" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="likvidatión" msd="SFSAar" join="right" lemmaRef="bd:577615">likvidatión</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="goodwill" msd="SFSAar" join="right">goodwill</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="LSK-mál" msd="SgncaP">LSK-mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1992" msd="NOgnc" join="both">1992</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="rakstrargøgn" msd="SFSNar" join="right" lemmaRef="bd:536881">Rakstrargøgn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="handilsvirði" msd="SNSNAr" lemmaRef="bd:585538">Handilsvirðið</w>
+            <w lemma="minus" msd="DGd" lemmaRef="bd:570291">minus</w>
+            <w lemma="skattskyldugur" msd="APSMSA" lemmaRef="bd:554319">skattskyldugan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="veruleiki" msd="SMSDAr" lemmaRef="bd:513877">veruleikanum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="bóka" msd="LWNSA" lemmaRef="bd:550237">bókaða</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="møguligur" msd="APSFSN" lemmaRef="bd:557122">Møgulig</w>
+            <w lemma="negativur" msd="APSFSN" lemmaRef="bd:555145">negativ</w>
+            <w lemma="saldo" msd="SFSNar">saldo</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="privatur" msd="DNd" lemmaRef="bd:560948">privat</w>
+            <w lemma="rikin" msd="APWNSD" lemmaRef="bd:581328">rikna</w>
+            <w lemma="vinnuvirki" msd="SNSDAr">vinnuvirkinum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="yvirtaka" msd="VIMtnp" lemmaRef="bd:576115">yvirtakast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partafelag" msd="SNSDAr" join="right" lemmaRef="bd:535653">partafelagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="blanda" msd="LWFSN" lemmaRef="bd:549441">Blandaði</w>
+            <w lemma="rakstrargøgn" msd="SFSNar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="handilsvirði" msd="SNSNAr" lemmaRef="bd:585538">Handilsvirðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="brúk" msd="LSNSD" lemmaRef="bd:514550">brúk</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">ta</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="minus" msd="DNd" lemmaRef="bd:570291">minus</w>
+            <w lemma="skattskyldugur" msd="APSMSA" lemmaRef="bd:554319">skattskyldugan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vørugoymsla" msd="SFSNar" join="right" lemmaRef="bd:524143">Vørugoymsla</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="handilsvirði" msd="SNSNAr" lemmaRef="bd:585538">Handilsvirðið</w>
+            <w lemma="minus" msd="DGd" lemmaRef="bd:570291">minus</w>
+            <w lemma="skattskyldugur" msd="APSMSA" lemmaRef="bd:554319">skattskyldugan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="veruleiki" msd="SMSDAr" lemmaRef="bd:513877">veruleikanum</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="bóka" msd="LWNSN" lemmaRef="bd:550237">bókaða</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fastur" msd="APSNSN" lemmaRef="bd:561118">Fast</w>
+            <w lemma="ogn" msd="SFSNar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="handilsvirði" msd="SNSNAr" lemmaRef="bd:585538">Handilsvirðið</w>
+            <w lemma="minus" msd="DGd" lemmaRef="bd:570291">minus</w>
+            <w lemma="skattskyldugur" msd="APSMSA" lemmaRef="bd:554319">skattskyldugan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">Skattskyldugur</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="møguligur" msd="APSFPN" lemmaRef="bd:557122">møguligar</w>
+            <w lemma="afturvunnar" msd="APSFPN">afturvunnar</w>
+            <w lemma="avskriving" msd="SFPNar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skuldari" msd="SMPNar" join="right" lemmaRef="bd:547535">Skuldarar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="handilsvirði" msd="SNSNAr" lemmaRef="bd:585538">Handilsvirðið</w>
+            <w lemma="minus" msd="DGd" lemmaRef="bd:570291">minus</w>
+            <w lemma="skattskyldugur" msd="APSMSA" lemmaRef="bd:554319">skattskyldugan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="skattligur" msd="APWNSN" join="right" lemmaRef="bd:557087">skattliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bóka" msd="LWNSN" lemmaRef="bd:550237">bókaða</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvs." msd="TS">tvs.</w>
+            <w lemma="áljóðandi" msd="Adegnc" lemmaRef="bd:564122">áljóðandi</w>
+            <w lemma="minus" msd="DNd" lemmaRef="bd:570291">minus</w>
+            <w lemma="staðfesta" msd="LSNSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="tap" msd="SNSAar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="virðisbræv" msd="SNSNar" join="right" lemmaRef="bd:538281">Virðisbrøv</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="partabræv" msd="SNSNar" join="right" lemmaRef="bd:538228">Partabrøv</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="handilsvirði" msd="SNSNAr" lemmaRef="bd:585538">Handilsvirðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kursvirði" msd="SNSNAr" join="both">kursvirðið</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="minus" msd="DNd" lemmaRef="bd:570291">minus</w>
+            <w lemma="skattskyldugur" msd="APSMSA" lemmaRef="bd:554319">skattskyldugan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="obligatión" msd="SFPNar" lemmaRef="bd:577923">Obligatiónir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="pantibræv" msd="SNPNar" join="right">pantibrøv</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vanligur" msd="APSNSN" lemmaRef="bd:556584">Vanligt</w>
+            <w lemma="handilsvirði" msd="SNSNAr" lemmaRef="bd:585538">handilsvirðið</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K." msd="TS">K.</w>
+            <w lemma="vinnuvirkisumskipan" msd="SFSNar">Vinnuvirkisumskipan</w>
+            <w lemma="140" msd="NOgnc">140</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="aktivur" msd="APSFSN" join="right" lemmaRef="bd:555225">Aktiv</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattligur" msd="APWNSD" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="aktivur" msd="APSNPD" lemmaRef="bd:555225">aktivum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppgjørdur" msd="LSFSN" lemmaRef="bd:579307">uppgjørd</w>
+            <w lemma="aktivur" msd="APSFSN" lemmaRef="bd:555225">aktiv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="aktivur" msd="APSNPA" join="right" lemmaRef="bd:555225">aktiv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="vænta" msd="LSNSN" lemmaRef="bd:552508">væntað</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="yvirtøka" msd="SFSAar" lemmaRef="bd:524163">yvirtøku</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="aktivur" msd="SNSDar" lemmaRef="bd:555225">aktivi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mótrokna" msd="VIMtnp" lemmaRef="bd:550962">mótroknast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vænta" msd="LSMSD" lemmaRef="bd:552508">væntaðum</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="yvirtøka" msd="SFSDar" lemmaRef="bd:524163">yvirtøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="aktivur" msd="SNSDar" join="right" lemmaRef="bd:555225">aktivi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skuld" msd="SFSNAr" join="right" lemmaRef="bd:535969">Skuldin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattligur" msd="APWNSN" lemmaRef="bd:557087">Skattliga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDAr" lemmaRef="bd:535969">skuldini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSDAr">vinnuvirkinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppgjørdur" msd="LSFSN" lemmaRef="bd:579307">uppgjørd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="sam" msd="DNd" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bært" msd="DGd">bært</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="kontantvirði" msd="SNSDar" join="right">kontantvirði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skuld" msd="SFSNAr" join="right" lemmaRef="bd:535969">Skuldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="yvirtaka" msd="LSFSN" lemmaRef="bd:576115">yvirtikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partafelag" msd="SNSDAr" lemmaRef="bd:535653">partafelagnum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umskipan" msd="SFSDar" join="right" lemmaRef="bd:536467">umskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="kon" msd="SNSNAr">kon</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tantvirði" msd="SNSNAr" join="right">tantvirðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áljóðandi" msd="DGd" lemmaRef="bd:564122">áljóðandi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="bóka" msd="LWNSN" join="both" lemmaRef="bd:550237">bókaða</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kassi" msd="SMSAar" join="right" lemmaRef="bd:569439">kassa</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kredittur" msd="SFSAar" lemmaRef="bd:531070">kreditt</w>
+            <w lemma="el" msd="CC" lemmaRef="bd:576761">el</w>
+            <w lemma="la" msd="APSFSA">la</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargøgn" msd="SNPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="goymsla" msd="SFSDar" join="right" lemmaRef="bd:520288">goymslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">Somuleiðis</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skyldugur" msd="APSFSA" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuvirki" msd="SNSDAr" join="right">vinnuvirkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K.11" msd="TS" join="right">K.11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="APSFSN" lemmaRef="bd:557087">Skattlig</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umskipan" msd="SFSDar" lemmaRef="bd:536467">umskipan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="innlating" msd="SFSAar" lemmaRef="bd:525120">innlating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvuppgáva" msd="SFSDar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="inntøkuár" msd="SNSAar" join="right" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="umskipan" msd="SFSNAr" lemmaRef="bd:536467">umskipanin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APWNSD" lemmaRef="bd:581328">rikna</w>
+            <w lemma="vinnuvirki" msd="SNSDAr" join="right">vinnuvirkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umskipanarlóg" msd="SFSDAr" join="right">umskipanarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="líkningarvald" msd="SNSDAr" lemmaRef="bd:515968">líkningarvaldinum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="umskipan" msd="SFSDAr" lemmaRef="bd:536467">umskipanini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="avrit" msd="SNSAar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="byrjunnnarfíggjarstøðuni" msd="SFSDAr">byrjunnnarfíggjarstøðuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="uppgerð" msd="SFSDar" join="right" lemmaRef="bd:536495">uppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útveganarvirði" msd="SNSAAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="partabræv" msd="SNPDAr" join="right" lemmaRef="bd:538228">partabrøvunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">Líkningarvaldið</w>
+            <w lemma="ansa" msd="VNAPS3" lemmaRef="bd:552163">ansar</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skip" msd="SNPAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="annarlóg" msd="SFSDAr">annarlógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" lemmaRef="bd:575878">loknar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="útvegannarvirðið" msd="SNSAAr" join="right">útvegannarvirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="nevna" msd="LWFPN" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSDar" join="right" lemmaRef="bd:513834">eigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">líkningarvaldið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sín" msd="PEN3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="eintingum" msd="SNPDar" lemmaRef="bd:587030">eintingum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" join="right" lemmaRef="bd:566866">vega</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="neyðugur" msd="APSFPN" lemmaRef="bd:554382">neyðugar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="mál" msd="SNSAAr" join="right" lemmaRef="bd:516179">málið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">Treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinnuvirkisumskipan" msd="SFSDar">vinnuvirkisumskipan</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="broyta" msd="VIMtnp" join="right" lemmaRef="bd:553579">broytast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="ætl" msd="APWFPN" lemmaRef="bd:577110">ætl</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="aðu" msd="APWFPN">aðu</w>
+            <w lemma="broyting" msd="SFPNAr" lemmaRef="bd:524586">broytingarnar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="gjøgnumførast" msd="VIMtnp">gjøgnumførast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættarligur" msd="APSNPD" lemmaRef="bd:556696">rættarligum</w>
+            <w lemma="fylgi" msd="SNPDar" join="right" lemmaRef="bd:529942">fylgjum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="vanligur" msd="APWFPN" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="sjálvuppgáva" msd="SFSDar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="álíkning" msd="SFSDar" join="right" lemmaRef="bd:526487">álíkning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kæra" msd="SFSDar" lemmaRef="bd:521114">kæru</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grannskoðan" msd="SFSDar" lemmaRef="bd:534120">grannskoðan</w>
+            <w lemma="o.a.m." msd="TS">o.a.m.</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avgerð" msd="SFPAar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="álíking" msd="SFSAar">álíking</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="um" msd="SFSDAr" lemmaRef="bd:513687">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skipanarlóg" msd="SFSDAr" join="right">skipanarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K.12" msd="TS" join="right">K.12</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rættsligar" msd="APSFPN">Rættsligar</w>
+            <w lemma="fylgja" msd="SFPNar" lemmaRef="bd:520150">fylgjur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umskipanarlóg" msd="SFSDAr">umskipanarlógini</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="rættarfylgja" msd="SFPAAr">rættarfylgjurnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partafelag" msd="SNSAAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umskipan" msd="SFSDar" join="right" lemmaRef="bd:536467">umskipan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="upp" msd="SMSAAr" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="runaeigari" msd="SMSAAr" join="right">runaeigaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ognarlutur" msd="SMPNar" join="right" lemmaRef="bd:566127">ognarlutir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="yvirtaka" msd="VUAtnp" lemmaRef="bd:576115">yvirtikið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="per" msd="SNSDAr" join="right" lemmaRef="bd:586895">per</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sónliga" msd="DNd">sónliga</w>
+            <w lemma="rikin" msd="APWNSD" lemmaRef="bd:581328">rikna</w>
+            <w lemma="vinnuvirki" msd="SNSDAr" join="right">vinnuvirkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útvega" msd="LSMPN" lemmaRef="bd:549537">útvegaðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="útvegnarvirðið" msd="SNSAAr" join="right">útvegnarvirðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="útvega" msd="LSMPN" lemmaRef="bd:549537">útvegaðir</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSDar" join="right" lemmaRef="bd:513834">eigara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fremja" msd="VUAtnp" join="right" lemmaRef="bd:554157">framt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">Grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="successións" msd="SMSGar">successións</w>
+            <w lemma="regla" msd="SFSAAr" join="right" lemmaRef="bd:522235">regluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="framyvir" msd="DNd" lemmaRef="bd:587259">framyvir</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="good" msd="F">good</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="møguligur" msd="APSNSA" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="goodwill" msd="SNSAar" join="right">goodwill</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="handilsvirði" msd="SNSNAr" lemmaRef="bd:585538">handilsvirðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="ognarlutur" msd="SMSDar" lemmaRef="bd:566127">ognarluti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lágur" msd="ACSNSN" lemmaRef="bd:555839">lægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="bóka" msd="LWNSN" lemmaRef="bd:550237">bókaða</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">partafelagið</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="høgur" msd="ACWNSA" lemmaRef="bd:555859">hægra</w>
+            <w lemma="bóka" msd="LWNSA" lemmaRef="bd:550237">bókaða</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="partafelag" msd="SNSNAr" join="right" lemmaRef="bd:535653">partafelagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="keypa" msd="VUAtnp" lemmaRef="bd:553478">keypt</w>
+            <w lemma="ognarlutur" msd="SMSAar" lemmaRef="bd:566127">ognarlut</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K." msd="TS">K.</w>
+            <w lemma="vinnuvirkisumskipan" msd="SFSNar">Vinnuvirkisumskipan</w>
+            <w lemma="141" msd="NOgnc">141</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ágóði" msd="SMSDar" lemmaRef="bd:549246">ágóða</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIMpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="ognarlutur" msd="SMPDar" lemmaRef="bd:566127">ognarlutum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="hann" msd="PPM3SG" lemmaRef="bd:513684">hans</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ar" msd="SMSDar" join="right" lemmaRef="bd:576757">ara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatta</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tílíkur" msd="PINpPA" lemmaRef="bd:555432">tílík</w>
+            <w lemma="keyp" msd="SNPAar" join="right" lemmaRef="bd:515578">keyp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umskipanarlóg" msd="SFSDAr">umskipanarlógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skattligur" msd="APSNSN" lemmaRef="bd:557087">skattligt</w>
+            <w lemma="hall" msd="SNSNar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádrigið" msd="LSNSN" join="right">frádrigið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="yvirtaka" msd="VIMtnp" lemmaRef="bd:576115">yvirtakast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partafelag" msd="SNSDAr" join="right" lemmaRef="bd:535653">partafelagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="koma" msd="VNMPS3" lemmaRef="bd:576176">kemst</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="APSNPD" lemmaRef="bd:564189">mongum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ómøguligur" msd="APSNSN" lemmaRef="bd:557123">ómøguligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hall" msd="SNSNAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umskipa" msd="APWNSD" lemmaRef="bd:551240">umskipaða</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="rentuútreiðsla" msd="SFPNar">rentuútreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="APSFSD" lemmaRef="bd:560948">privatari</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K.13" msd="TS" join="right">K.13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="millumrokning" msd="SFSNar" lemmaRef="bd:525416">Millumrokning</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">Fyrrverandi</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="frívirði" msd="SMSDAr" lemmaRef="bd:572252">frívirðinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="samsýna" msd="LSMSA" lemmaRef="bd:578392">samsýndan</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">Skuldin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="samla" msd="LWFSD" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="skattligur" msd="APWNSD" join="left" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virði" msd="SNSDAr" join="right" lemmaRef="bd:573238">virðinum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="navnvirði" msd="SNSAar" lemmaRef="bd:572653">navnvirði</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="par" msd="SNSAar" join="both" lemmaRef="bd:577183">pari</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áljóð" msd="SFSNar" join="right">áljóð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anda" msd="APWNSN" lemmaRef="bd:549434">andi</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="lutfalsligur" msd="APWMSA" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattligur" msd="APWNSD" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virði" msd="SNSDAr" join="right" lemmaRef="bd:573238">virðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avtala" msd="LSFPN" lemmaRef="bd:550274">avtalaðar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="skuld" msd="SFSDAr" join="right" lemmaRef="bd:535969">skuldini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="niðurskriva" msd="VIAtnp" lemmaRef="bd:552777">niðurskriva</w>
+            <w lemma="gangvirði" msd="SNSAAr" lemmaRef="bd:585750">gangvirðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kursur" msd="SMSAAr" join="both" lemmaRef="bd:566621">kursin</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="skuldarbræv" msd="SNSDar" join="right" lemmaRef="bd:538252">skuldarbrævi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="prísjavning" msd="SFSAar">prísjavning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="skuld" msd="SFSDAr" join="right" lemmaRef="bd:535969">skuldini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="upphædd" msd="SFPNAr" join="right" lemmaRef="bd:536498">upphæddirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="he" msd="DNd">he</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hækking" msd="SFPDar" lemmaRef="bd:525081">hækkingum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDAr" join="right" lemmaRef="bd:535969">skuldini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útgoldnar" msd="LSFPN">útgoldnar</w>
+            <w lemma="fyrrverandi" msd="Adegnc" lemmaRef="bd:563946">fyrrverandi</w>
+            <w lemma="eigari" msd="SMSDAr" lemmaRef="bd:513834">eigaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hjúnafelagi" msd="SMSDar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="K.14" msd="TS" join="right">K.14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="deyðsbúgv" msd="SFSNar" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">Búgvið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="umskipa" msd="VIMtnp" lemmaRef="bd:551240">umskipast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partafelag" msd="SNSAar" join="right" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="arvingur" msd="SMSNAr" lemmaRef="bd:538713">arvingurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="arvingur" msd="SMPNAr" lemmaRef="bd:538713">arvingarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="reka" msd="VUAtnp" lemmaRef="bd:576063">rikið</w>
+            <w lemma="vinnuvirki" msd="SNSAAr">vinnuvirkið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="ein" msd="NCMSA" lemmaRef="bd:530546">ein</w>
+            <w lemma="dagur" msd="SMSAar" join="right" lemmaRef="bd:568412">dag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="umskipa" msd="VIMtnp" lemmaRef="bd:551240">umskipast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="parta" msd="SNSAar" join="right" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="felag" msd="SNSAar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">Annars</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="treyt" msd="SFPAar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppgerðarháttur" msd="SMPAar" join="right">uppgerðarhættir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="L." msd="TS">L.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="142" msd="NOgnc">142</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="L." msd="TS">L.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">SUBJEKTIV</w>
+            <w lemma="skattskylda" msd="SFSNar" join="right" lemmaRef="bd:527491">SKATTSKYLDA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">FELØG</w>
+            <w lemma="L.1" msd="TT" join="right">L.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">SKATTSKYLDAN</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">TEKUR</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">VIÐ</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">HELDUR</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">UPPAT</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stovnan" msd="SMSAAr" lemmaRef="bd:536147">STOVNAN</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="avtøka" msd="SFSAar" lemmaRef="bd:519135">AVTØKA</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="partafelag" msd="SNPDar" lemmaRef="bd:535653">PARTAFELØGUM</w>
+            <w lemma="skattaár" msd="SNSNAr" lemmaRef="bd:585015">Skattaárið</w>
+            <w lemma="skattaár" msd="SNSNAr" lemmaRef="bd:585015">Skattaárið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="tíðarskeið" msd="SNSNar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattaálíkning" msd="SFSNAr" lemmaRef="bd:525838">skattaálíkningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skylda" msd="SFSNAr" lemmaRef="bd:522870">skyldan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="miða" msd="LSFSN" lemmaRef="bd:552928">miðað</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøkuár" msd="SNSNar" lemmaRef="bd:515493">Inntøkuár</w>
+            <w lemma="inntøkuár" msd="SNSNAr" lemmaRef="bd:515493">Inntøkuárið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="roknskaparskeið" msd="SNSNar" join="right">roknskaparskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ávísur" msd="APSNSA" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="skattaár" msd="SNSAar" lemmaRef="bd:585015">skattaár</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="roknskaparskeið" msd="SNSDar" join="right">roknskaparskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="enda" msd="VNAPS3" lemmaRef="bd:549452">endar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskaparskeið" msd="SNSNar">Roknskaparskeið</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="roknskaparskeið" msd="SNSNAr">roknskaparskeiðið</w>
+            <w lemma="umfata" msd="VIAtnp" lemmaRef="bd:552333">umfata</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="skeið" msd="SNSAar" join="right" lemmaRef="bd:571040">skeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umleggja" msd="SFSDar" join="right" lemmaRef="bd:576251">umlegg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSDar">ing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="roknskaparskeið" msd="SNSDAr" join="right">roknskaparskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="skattaáseting" msd="SFSDar">skattaáseting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="endaligur" msd="APWFSD" lemmaRef="bd:555875">endaligu</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rokn" msd="SNSNAr">rokn</w>
+            <w lemma="skaparskeiðið" msd="SNSNAr">skaparskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stuttur" msd="ACSNSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="langur" msd="ACSMSN" lemmaRef="bd:564185">longri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPNar" join="right" lemmaRef="bd:566206">mánaðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="einstakur" msd="APSNPD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøkuár" msd="SNSNAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="roknskaparskeið" msd="SNSAar" join="right">roknskaparskeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="PPN3SN" lemmaRef="bd:587908">Ta</w>
+            <w lemma="ð" msd="PPN3SN">ð</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="roknskapur" msd="SNSDar" lemmaRef="bd:565908">roknskapar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skeið" msd="SNSDar" lemmaRef="bd:571040">skeiði</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="februar" msd="SMSAar" lemmaRef="bd:530646">februar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">ynskir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="broyta" msd="VUAtnp" lemmaRef="bd:553579">broytt</w>
+            <w lemma="roknskaparskeið" msd="SNSAAr">roknskaparskeiðið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ál" msd="SNSAAr" lemmaRef="bd:576774">ál</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="manakkaárið" msd="SNSAAr" join="right">manakkaárið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="inntøkuár" msd="SNSNAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="býta" msd="LSNSN" lemmaRef="bd:553607">býtt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="roknskaparskeið" msd="SNPAar">roknskaparskeið</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="februar" msd="SMSAar" lemmaRef="bd:530646">februar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="februar" msd="SMSAar" lemmaRef="bd:530646">februar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSAar" join="right" lemmaRef="bd:565636">desember</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">Somuleiðis</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avskriving" msd="SFSDar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="nevna" msd="LWMPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="procentsatsum" msd="SMPDar">procentsatsum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattaársavskriv" msd="SFSNar" join="right">skattaársavskriv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSNar">ing</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="longd" msd="SFSAAr" lemmaRef="bd:534643">longdina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rokn" msd="SNSDAr">rokn</w>
+            <w lemma="skaparskeiðinum" msd="SNSDAr" join="right">skaparskeiðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">Sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tøkuárið" msd="SNSNAr">tøkuárið</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="býta" msd="LSNSN" lemmaRef="bd:553607">býtt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="roknsk" msd="APSNPA">roknsk</w>
+            <w lemma="aparskeið" msd="SNPAar" join="right">aparskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="roknskapur" msd="SMPNar" lemmaRef="bd:565908">roknskapar</w>
+            <w lemma="skeið" msd="SNPNAr" lemmaRef="bd:571040">skeiðini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="inntøkuár" msd="SNSAar" join="right" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Roknskaparskeið" msd="SNSNAr">Roknskaparskeiðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattahøpi" msd="SNSDar">skattahøpi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="broyta" msd="VIMtnp" lemmaRef="bd:553579">broytast</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partafelag" msd="SNPNar" join="right" lemmaRef="bd:535653">Partafeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="helvt" msd="SMSNAr" lemmaRef="bd:534233">helvtin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meiri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr">partapeninginum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="hond" msd="SFPDar" join="right" lemmaRef="bd:543173">hondum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="roknskaparár" msd="SNSAar" join="right" lemmaRef="bd:516517">roknskaparár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">Skattskyldan</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">Fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="partafelag" msd="SNPNar" lemmaRef="bd:535653">partafeløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="felagsmaður" msd="SMPNar" lemmaRef="bd:568131">felagsmenn</w>
+            <w lemma="ábyrgjast" msd="VNMPP3">ábyrgjast</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skuldbinding" msd="SFPDar" lemmaRef="bd:525882">skuldbindingum</w>
+            <w lemma="felag" msd="SNSGAr" join="right" lemmaRef="bd:535493">felagsins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="8-17" msd="NOgnc">8-17</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyld" msd="APSFSN" join="right">skattskyld</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ugt" msd="DNd">ugt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráur" msd="LSNSN" lemmaRef="bd:563099">skrá</w>
+            <w lemma="seta" msd="LSNSN" join="right" lemmaRef="bd:518954">sett</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">Skattskyldan</w>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="stovnan" msd="SMSAAr" join="right" lemmaRef="bd:536147">stovnan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="stovna" msd="Adegnc" lemmaRef="bd:551162">stovnandi</w>
+            <w lemma="aðalfundur" msd="SMSNar" lemmaRef="bd:565669">aðalfundur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="halda" msd="LSMSN" join="right" lemmaRef="bd:576164">hildin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="partafelag" msd="SNSNar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stovna" msd="LSNSN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="løgtingslóg" msd="SFSAar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="73" msd="NOgnc">73</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2011" msd="NOgnc">2011</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="parta" msd="SNPAar" join="right" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="smápartafelag" msd="SNPAar" join="right" lemmaRef="bd:535727">smápartafeløg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">Felagið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskaparskeið" msd="SNSDAr" join="right">roknskaparskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samur" msd="CI" lemmaRef="bd:562852">sama</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="langur" msd="APSNSN" lemmaRef="bd:564185">langt</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="fyrri" msd="ASWNSN" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="roknskaparskeið" msd="SNSNAr">roknskaparskeiðið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="langur" msd="ACSMSN" lemmaRef="bd:564185">longri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="mánaður" msd="SMPAar" join="right" lemmaRef="bd:566206">mánaðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="røkka" msd="VIAtnp" lemmaRef="bd:575981">røkka</w>
+            <w lemma="afturum" msd="DGd" lemmaRef="bd:587209">afturum</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDar" lemmaRef="bd:517736">álmanakkaári</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stovna" msd="LSNSN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="umfata" msd="VIAtnp" lemmaRef="bd:552333">umfata</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="álmanakkaár" msd="SNPAar" join="right" lemmaRef="bd:517736">álmanakkaár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="L." msd="TS">L.</w>
+            <w lemma="subjektivur" msd="APSFSN" lemmaRef="bd:555228">Subjektiv</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="143" msd="NOgnc">143</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">Sjálvuppgávan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nýstovnaður" msd="LSNPN" join="left" lemmaRef="bd:580269">nýstovnað</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juni" msd="SMSAar" join="right" lemmaRef="bd:530650">juni</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rokn" msd="SNSNar">rokn</w>
+            <w lemma="skaparskeiðið" msd="SNSNAr">skaparskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="enda" msd="LSNSN" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjald" msd="SFPAar" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingar" msd="SFPAar">ingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="gjald" msd="SNPDar" join="right" lemmaRef="bd:537638">gjøldum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" join="right" lemmaRef="bd:565638">oktober</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heimstaður" msd="SMSNar" lemmaRef="bd:566903">Heimstaður</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">Rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skattleggja" msd="VIAtnp">skattleggja</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="v." msd="TS">v.</w>
+            <w lemma="m." msd="TT">m.</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="kommuna" msd="SFSNar" join="right" lemmaRef="bd:520934">kommuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="høvuðsskrivstova" msd="SFSAar" lemmaRef="bd:520626">høvuðsskrivstovu</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="haðan" msd="DNd" lemmaRef="bd:587272">haðan</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stjórna" msd="LSNSN" lemmaRef="bd:551061">stjórnað</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heimstaðarkommun" msd="SFSNar" join="both">heimstaðarkommun</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="SFSNar" join="right" lemmaRef="bd:576756">an</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">Hava</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="v." msd="TS">v.</w>
+            <w lemma="m." msd="TT">m.</w>
+            <w lemma="atvinna" msd="SFSAar" lemmaRef="bd:527032">atvinnu</w>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="48" msd="NOgnc" join="right">48</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="kommuna" msd="SFSDar" lemmaRef="bd:520934">kommunu</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="heimstaðarkommuna" msd="SFSDAr" join="right">heimstaðarkommununi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="atvinnukommuna" msd="SFSNAr">atvinnukommunan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="álíkna" msd="LWMSD" lemmaRef="bd:550982">álíknaða</w>
+            <w lemma="kommunuskattur" msd="SMSDAr" join="right">kommunuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="atvinnukommuna" msd="SFSDAr" join="right">atvinnukommununi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="heim" msd="SFSAAr" lemmaRef="bd:515270">heim</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="staðarkommuna" msd="SFSAAr" join="right">staðarkommununa</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Heimstaðarkommuna" msd="SFSNAr">Heimstaðarkommunan</w>
+            <w lemma="boða" msd="VNAPS3" lemmaRef="bd:552945">boðar</w>
+            <w lemma="atvinnukommun" msd="SFSAar">atvinnukommun</w>
+            <w lemma="uni" msd="SFSAar">uni</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="álíkning" msd="SFSDAr" join="right" lemmaRef="bd:526487">álíkningini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="peningastovnur" msd="SMPNar" join="right" lemmaRef="bd:540810">Peningastovnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tryggingar-fyri-tøka" msd="SFPNar" join="right">tryggingarfyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tele-sam-skiftis-fyri-tøka" msd="SFPNar" join="right">telesamskiftisfyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="oljusølufyri" msd="SNPNar">oljusølufyri</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFPNar" join="right" lemmaRef="bd:523802">tøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="grunnur" msd="SMPNar" join="right" lemmaRef="bd:569628">grunnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="kongelig" msd="APSFSN">kongelig</w>
+            <w lemma="anordning" msd="SFSNar">anordning</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1113" msd="NOgnc">1113</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="om" msd="DGd">om</w>
+            <w lemma="ikrafttræden" msd="SFSAar">ikrafttræden</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="Færøerne" msd="SFPAAP">Færøerne</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="lov" msd="SFSDar" lemmaRef="bd:576929">lov</w>
+            <w lemma="om" msd="DGd">om</w>
+            <w lemma="erhvervsmæssige" msd="APSMPA">erhvervsmæssige</w>
+            <w lemma="fonde" msd="SMPAar" join="right">fonde</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="framtaksgrunnur" msd="SMSNaP" lemmaRef="bd:565010">Framtaksgrunnur</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggingargrunnur" msd="SMSNAP" lemmaRef="bd:565002">Fíggingargrunnurin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1992" msd="NOgnc" join="right">1992</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="kommuna" msd="SFSAar" lemmaRef="bd:520934">kommunu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tilhald" msd="SFSAar" join="right" lemmaRef="bd:517319">tilhalds</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <pc lemma="/" msd="KO" join="right">/</pc>
+            <w lemma="heimakommuna" msd="SFSAar" join="both">heimakommunu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="atvinnuskattskyldug" msd="APSNPN">atvinnuskattskyldug</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="hin" msd="PDFpPA" lemmaRef="bd:513757">hinar</w>
+            <w lemma="kommuna" msd="SFPAAr" lemmaRef="bd:520934">kommunurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">Skattskyldan</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">Skattskyldan</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="skattaár" msd="SNSDar" join="right" lemmaRef="bd:585015">skattaári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="upploysa" msd="LSNSN" lemmaRef="bd:553505">upployst</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="skattafrælst" msd="APSNSA">skattafrælst</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">Felagið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="serstakligur" msd="APSMSA" lemmaRef="bd:556506">serstakligan</w>
+            <w lemma="inna" msd="SMSAar" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøkuskattur" msd="SMSAar">tøkuskatt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útgongd" msd="SFSDar" lemmaRef="bd:536822">útgongd</w>
+            <w lemma="roknskaparár" msd="SNSGAr" join="right" lemmaRef="bd:516517">roknskaparársins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="síðari" msd="ASWFSN" lemmaRef="bd:586807">síðsta</w>
+            <w lemma="vanligur" msd="APWFSN" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="skattaáseting" msd="SFSNar">skattaáseting</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="avtaka" msd="LSNSN" lemmaRef="bd:576122">avtikið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="skattafrælst" msd="APSNSA">skattafrælst</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtøkustjóri" msd="SMSNAr" join="right" lemmaRef="bd:544613">Avtøkustjórin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="nevnd" msd="SFSNAr" join="right" lemmaRef="bd:534912">nevndin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="avtøka" msd="SFSAar" lemmaRef="bd:519135">avtøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upptøka" msd="SFSAar" lemmaRef="bd:523888">upptøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattafrælsum" msd="APSNSD">skattafrælsum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="líkning" msd="SFSDar" lemmaRef="bd:525354">líkning</w>
+            <w lemma="arráð" msd="SNSDAr">arráðnum</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="inntøka" msd="SFPAAr" lemmaRef="bd:520688">inntøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nevna" msd="LWNSD" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="yvirlit" msd="SNSNAr" lemmaRef="bd:517720">Yvirlitið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verð</w>
+            <w lemma="a" msd="VIAtnp">a</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hettar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="trotarbúarviðgerð" msd="SFSAar" join="right">trotarbúarviðgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="bústjóri" msd="SMSNAr" lemmaRef="bd:544952">bústjórin</w>
+            <w lemma="søkja" msd="VIAtnp">søkja</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="trotabúgv" msd="SNSNAr" lemmaRef="bd:570633">trotabúgvið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frítikið" msd="LSNSN">frítikið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="roknskapur" msd="SMSDar" join="right" lemmaRef="bd:565908">roknskapi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="búgv" msd="SNSNAr" lemmaRef="bd:527791">búgvið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endaligur" msd="APWFSD" lemmaRef="bd:555875">endaligu</w>
+            <w lemma="búsuppgerð" msd="SFSDAr">búsuppgerðini</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="uppskot" msd="SNSAar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endaligur" msd="APSMSA" lemmaRef="bd:555875">endaligan</w>
+            <w lemma="búroknskapur" msd="SMSAar" join="right">búroknskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="skjótt" msd="DNd" lemmaRef="bd:564433">skjótt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="fyriliggur" msd="VNAPS3" join="right">fyriliggur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="líkningarvald" msd="SNSNAr" lemmaRef="bd:515968">Líkningarvaldið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="avtøkustjóri" msd="SMSAar" join="right" lemmaRef="bd:544613">avtøkustjóra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="nevna" msd="LSFSA" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="sekt" msd="SFSAar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="dagbøt" msd="SFSAar">dagbøt</w>
+            <w lemma="ur" msd="SFSAar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="fylgja" msd="LSFPN" join="right" lemmaRef="bd:554010">fylgdar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="144" msd="NOgnc">144</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="KAPITALVINNINGSskattalóg" msd="SFSNAr">KAPITALVINNINGSSKATTALÓGIN</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Kapitalvinningskattalóg" msd="SFSNAr">Kapitalvinningskattalógin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">Lógin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="munandi" msd="Adegnc" lemmaRef="bd:563842">munandi</w>
+            <w lemma="einfaldgering" msd="SFSAar">einfaldgering</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalvinningsskatting" msd="SFSDAr" join="right">kapitalvinningsskattingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="avkast" msd="SNSNar" lemmaRef="bd:537440">avkast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="íløga" msd="SFPDar" lemmaRef="bd:524236">íløgum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sk" msd="LSNSN">sk</w>
+            <w lemma="attað" msd="LSNSN">attað</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="symmetriskur" msd="APSNSN" join="both" lemmaRef="bd:558377">symmetriskt</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lóggáva" msd="SFSNAr" lemmaRef="bd:521405">Lóggávan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="øki" msd="SNSDAr" lemmaRef="bd:530226">økinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="munandi" msd="DNd" lemmaRef="bd:563602">munandi</w>
+            <w lemma="greiður" msd="ACSFSN" lemmaRef="bd:563327">greiðari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðgera" msd="VNAPS3" lemmaRef="bd:575715">viðger</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="avkast" msd="SNSAar" join="right" lemmaRef="bd:537440">avkast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="kapitalíløga" msd="SFPDar" join="right">kapitalíløgum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="fevna" msd="VNAPP3" lemmaRef="bd:553332">fevna</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">Sølu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="avhenda" msd="SFSAar" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íløguprógv" msd="SNPDar">íløguprógvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknand" msd="SFSDar">líknand</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="virði" msd="SNPDar" join="right" lemmaRef="bd:573238">virðis</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bræv" msd="SNPDar" lemmaRef="bd:527774">brøvum</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umbýtiligum" msd="APSNPD">umbýtiligum</w>
+            <w lemma="lánsbræv" msd="SNPDar" join="right" lemmaRef="bd:538214">lánsbrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSAar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avhenda" msd="VIAtnp" lemmaRef="bd:553757">avhenda</w>
+            <w lemma="serstakur" msd="APSNPA" lemmaRef="bd:561161">serstøk</w>
+            <w lemma="rættindi" msd="SNPAar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Innfrían" msd="SFSNar" join="right">Innfrían</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="avhenda" msd="LSNPN" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarkrøvum" msd="SFPDar">fíggjarkrøvum</w>
+            <w lemma="herun" msd="DNd">herun</w>
+            <w lemma="dir" msd="DGd">dir</w>
+            <w lemma="lánsbræv" msd="SNPDar" join="right" lemmaRef="bd:538214">lánsbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pantibræv" msd="SNPDar">pantibrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuldarbræv" msd="SNPDar" lemmaRef="bd:538252">skuldarbrøvum</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Leysgeran" msd="SFSNar">Leysgeran</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="keyp" msd="SNPNar" join="right" lemmaRef="bd:515578">Keyps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølurættindi" msd="SNPNar">sølurættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virðisbræv" msd="SNPAar" lemmaRef="bd:538281">virðisbrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarkrav" msd="SNPAar">fíggjarkrøv</w>
+            <w lemma="fevna" msd="LSFSA" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">Vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="rentuinntøka" msd="SFPNar" join="right" lemmaRef="bd:522268">Rentuinntøkur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Rentuútreiðsla" msd="SFPNar" join="right">Rentuútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">PERSÓNAR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">FELØG</w>
+            <w lemma="O.O." msd="TS">O.O.</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">FEVND</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="kapitalvinningur" msd="SMSDar" join="right" lemmaRef="bd:539938">KAPITALVINNINGS</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">SKATTALÓGINI</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">Ásett</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattlógini" msd="SFSDAr" join="right">kapitalvinningskattlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSMSN" lemmaRef="bd:553332">fevndur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="tað" msd="PPN3PA" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="løta" msd="SFSDar" join="right" lemmaRef="bd:521422">løtu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ásanna" msd="VUAtnp" lemmaRef="bd:551020">ásannað</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSAar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="útlutaður" msd="LSNSA" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="rentuinntø" msd="SFSAar">rentuinntø</w>
+            <w lemma="ku" msd="SFSAar" join="right">ku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="løta" msd="SFSDar" lemmaRef="bd:521422">løtu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="avmarkaður" msd="APSFSD" lemmaRef="bd:579907">avmarkaðari</w>
+            <w lemma="skattur" msd="SFSDar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skylda" msd="SFSDar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løgfrøðiligur" msd="APSMPN" lemmaRef="bd:556464">løgfrøðiligar</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skatts" msd="SMSGar">skatts</w>
+            <w lemma="kyldugur" msd="APSMSN">kyldugur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="avgera" msd="VNAPS3" join="right" lemmaRef="bd:575727">avger</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avmarka" msd="LSMSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="førur" msd="SFPAaP" join="right" lemmaRef="bd:555104">Før</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="oy" msd="SFPAaP" join="right" lemmaRef="bd:576505">oyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grund" msd="SFSNAr" join="right" lemmaRef="bd:534139">Grundin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avmarka" msd="LSNPN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalvinningur" msd="SFSDAr" lemmaRef="bd:539938">kapitalvinnings</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="g" msd="TS">g</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="heimila" msd="VNAPS3" lemmaRef="bd:550372">heimilar</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="vinningur" msd="SNSAar" join="right" lemmaRef="bd:542165">vinnings</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="býti" msd="SNSAar" lemmaRef="bd:572096">býti</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="viðgera" msd="LSNPN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningskattlógini" msd="SFSDAr" join="right">kapitalvinningskattlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="subjektivur" msd="APSFSA" lemmaRef="bd:555228">subjektiva</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="objektiva" msd="APSFSA">objektiva</w>
+            <w lemma="skattskylda" msd="SFSAar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bein" msd="DNd" lemmaRef="bd:514417">bein</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avmarka" msd="LSMSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="145" msd="NOgnc">145</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="heimila" msd="VNAPS3" lemmaRef="bd:550372">heimilar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skat" msd="SFSAar">skat</w>
+            <w lemma="tskyldu" msd="SFSAar">tskyldu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="SMSAar" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="innfrían" msd="SFSDar">innfrían</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarkrøvum" msd="SFPDar">fíggjarkrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rentuinntøka" msd="SFPNar" lemmaRef="bd:522268">Rentuinntøkur</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avmarkaður" msd="APSFSA" lemmaRef="bd:579907">avmarkaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="førur" msd="SFPAaP" lemmaRef="bd:555104">Før</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="oy" msd="SFPAaP" join="right" lemmaRef="bd:576505">oyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="marka" msd="APSFSA" lemmaRef="bd:550090">markaða</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ávísur" msd="APSFPA" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="d" msd="TS">d</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">Avmarkað</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSAAr">kapitalvinningsskattalógina</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk.1" msd="TT" join="right">stk.1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="g" msd="TS">g</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sam" msd="DNd" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bært" msd="DGd">bært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="d" msd="TS">d</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.2" msd="TS" join="right">M.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">UPPGERÐIN</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="KAPITALVINNINGSSKATTLÓGINI" msd="SFSDAr">KAPITALVINNINGSSKATTLÓGINI</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avkast" msd="SNSNar" lemmaRef="bd:537440">avkast</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNPN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="saman" msd="DNd" join="right" lemmaRef="bd:587471">saman</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="avhenda" msd="APSMSA" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggarkrøvum" msd="SFPDar">fíggarkrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="keyp" msd="SNPDar" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølurættindi" msd="SNPDar" join="right">sølurættindum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="renta" msd="SFSNAr" lemmaRef="bd:522267">rentuin</w>
+            <w lemma="ntøka" msd="SFSNar">ntøka</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upp" msd="SFSAAr" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gerðina" msd="SFSAAr" join="right">gerðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="likamligur" msd="APSMPA" lemmaRef="bd:556552">likamligar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SFPAar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalur" msd="SNPDar" lemmaRef="bd:542714">kapital</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="íløga" msd="SFPDar" lemmaRef="bd:524236">íløgum</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="saman" msd="DNd" join="right" lemmaRef="bd:587471">saman</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="kapitalur" msd="SMSNar" join="right" lemmaRef="bd:542714">kapital</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="vinningsskattur" msd="SMSNar">vinningsskattur</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="35" msd="NOgnc">35</w>
+            <w lemma="%" msd="M">%</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2013" msd="NOgnc" join="both">2013</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="36" msd="NOgnc">36</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ístaðin" msd="DNd" lemmaRef="bd:587567">ístaðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPAar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="uppgerð" msd="SFSNar" join="right" lemmaRef="bd:536495">uppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalíløga" msd="SFPDar">kapitalíløgum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNPN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ska" msd="LSNSN">ska</w>
+            <w lemma="ttað" msd="LSNSN">ttað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinn" msd="SFSDAr">kapitalvinn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingsskattalógini" msd="SFSDAr" join="right">ingsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantikin" msd="LSFPN" lemmaRef="bd:581415">Undantiknar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="renta" msd="SFPNar" join="right" lemmaRef="bd:522267">rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APWFSA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPDar" lemmaRef="bd:569628">grunnum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">Feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="felag" msd="SNPNar" join="left" lemmaRef="bd:535493">Feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samanhangur" msd="SMSDar" lemmaRef="bd:531998">samanhangi</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="føroyskur" msd="APSFPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSNPN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvstøðugur" msd="APSNPN" lemmaRef="bd:554392">sjálvstøðug</w>
+            <w lemma="skattasubjekt" msd="SNPNar" join="right">skattasubjekt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="áseta" msd="SFPDAr" lemmaRef="bd:576366">áset</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingunum" msd="SFPDAr">ingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvstøðugur" msd="APSNPN" lemmaRef="bd:554392">sjálvstøðug</w>
+            <w lemma="skattasubjekt" msd="SNPNar" join="right">skattasubjekt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinn" msd="SFSDar">kapitalvinn</w>
+            <w lemma="ings" msd="SMSGar" join="right">ings</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útlendskur" msd="APSNPA" lemmaRef="bd:557701">útlendsk</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="føroyskur" msd="APSFPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvstøðugur" msd="APSNPN" lemmaRef="bd:554392">sjálvstøðug</w>
+            <w lemma="skattasubjekt" msd="SNPNar" join="right">skattasubjekt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">Feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="nettovinningur" msd="SMSAar" lemmaRef="bd:540647">nettovinning</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningur" msd="SFSDAr" lemmaRef="bd:539938">kapitalvinnings</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="inntøkuuppgerð" msd="SFSNAr">inntøkuuppgerðin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="hall" msd="SNSAar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mótrokna" msd="VIAtnp" lemmaRef="bd:550962">mótrokna</w>
+            <w lemma="nettovinningur" msd="SFSAar" lemmaRef="bd:540647">nettovinning</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hall" msd="SNSDar" lemmaRef="bd:528601">halli</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="umgangur" msd="VIAtnp" lemmaRef="bd:531573">umganga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sk" msd="VIAtnp">sk</w>
+            <w lemma="ula" msd="VIAtnp">ula</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinn" msd="SFSDAr">kapitalvinn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingsskattalógini" msd="SFSDAr" join="right">ingsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstur" msd="SMSDAr" lemmaRef="bd:567627">rakstrinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="146" msd="NOgnc">146</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="stórur" msd="APSMSN" lemmaRef="bd:578418">stórur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalvinningur" msd="SMSDAr" join="right" lemmaRef="bd:539938">kapitalvinninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="dekka" msd="VNAPS3" lemmaRef="bd:549929">dekkar</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="hall" msd="SNSNar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="staðfesta" msd="LSNSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fara" msd="LSNPD" lemmaRef="bd:576051">farnum</w>
+            <w lemma="ár" msd="SNPDar" join="right" lemmaRef="bd:517748">árum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="føra" msd="VIMtnp" lemmaRef="bd:553403">førast</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ACSNPD" lemmaRef="bd:555778">seinni</w>
+            <w lemma="inntøka" msd="SNPDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ár" msd="SNPDar" join="right" lemmaRef="bd:517748">árum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hallur" msd="SNSNar" lemmaRef="bd:538594">Hall</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mótrokna" msd="VIMtnp" lemmaRef="bd:550962">mótroknast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="positivur" msd="APSFSD" lemmaRef="bd:555222">positivari</w>
+            <w lemma="skattskyldugur" msd="APSFSD" lemmaRef="bd:554319">skattskyldugari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="framflyta" msd="VNAPS3">framflyta</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">Vísir</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="hall" msd="SNSAar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="fylgjandi" msd="Adegnc" lemmaRef="bd:563697">fylgjandi</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="tíðaravmarking" msd="SFSAar" join="right">tíðaravmarking</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hallur" msd="SNSNar" lemmaRef="bd:538594">Hall</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="seinur" msd="ACSNSA" lemmaRef="bd:555778">seinni</w>
+            <w lemma="inna" msd="SNSAar" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøkuár" msd="SNSAar" join="right">tøkuár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rúm" msd="SNSNar" lemmaRef="bd:577036">rúm</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="møguligur" msd="APSMSD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="nettovinningur" msd="SMSDar" lemmaRef="bd:540647">nettovinningi</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fyrri" msd="ACSNSA" lemmaRef="bd:586802">fyrri</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hall" msd="SNSNAr" lemmaRef="bd:538004">Hallið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="skjótt" msd="DNS" lemmaRef="bd:564433">skjótast</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="bera" msd="VNAPS3" join="right" lemmaRef="bd:576019">ber</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leypa" msd="VIAtnp" lemmaRef="bd:576005">leypa</w>
+            <w lemma="ein" msd="NCNSA" lemmaRef="bd:530546">eitt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="seinur" msd="ACSNSA" lemmaRef="bd:555778">seinni</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="M.3" msd="TS" join="right">M.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="KAPITALVINNINGsjálvuppgáva" msd="SFSNAr">KAPITALVINNINGSJÁLVUPPGÁVAN</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="áliggur" msd="VNAPS3">áliggur</w>
+            <w lemma="skattskyldugur" msd="APWNSD" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="kapitalvinningur" msd="SMSAar" lemmaRef="bd:539938">kapitalvinnings</w>
+            <w lemma="upp" msd="SFSAAr" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="hædd" msd="SFSAAr" lemmaRef="bd:534305">hæddina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="oyðublað" msd="SNSAar" join="right" lemmaRef="bd:535647">oyðublað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Sjávuppgávan" msd="SFSNAr">Sjávuppgávan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fylgiskjal" msd="SNPDar" lemmaRef="bd:537622">fylgiskjølum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Kapitalvinningssjálvuppgáva" msd="SFSNAr">Kapitalvinningssjálvuppgávan</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="umvegis" msd="DGd" lemmaRef="bd:587483">umvegis</w>
+            <w lemma="eSkatt.fo" msd="SgncaP" join="right">eSkatt.fo</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="leinkja" msd="SFSAAr" join="right" lemmaRef="bd:521186">leinkjuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Forprentað" msd="LSFSN">Forprentað</w>
+            <w lemma="kapitalvinningssjálvuppgáva" msd="SFSNar">kapitalvinningssjálvuppgáva</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="forprentaða" msd="LSFSA">forprentaða</w>
+            <w lemma="kapitalvinningur" msd="SMSGar" lemmaRef="bd:539938">kapitalvinnings</w>
+            <w lemma="sjálvur" msd="SFSAar" join="right" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="uppgáva" msd="SFSAar" join="right" lemmaRef="bd:523876">uppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nýta" msd="VNMPP3" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" join="right" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="forprentaðu" msd="LWFPN">forprentaðu</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ørn" msd="SMPNAr" lemmaRef="bd:528743">arnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="rætta" msd="DNd" lemmaRef="bd:553921">rætta</w>
+            <w lemma="r" msd="APSFPN">r</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullfíggja" msd="LSFPN" join="right" lemmaRef="bd:549745">fullfíggjaðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mangla" msd="VNAPP3" lemmaRef="bd:550337">Mangla</w>
+            <w lemma="onkur" msd="PIFpPA" lemmaRef="bd:587900">onkrar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="upp" msd="SFPNAr" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lýsing" msd="SFPNAr" lemmaRef="bd:525379">lýsingarnar</w>
+            <w lemma="skeivur" msd="APSFPN" lemmaRef="bd:555130">skeivar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="forprentaðu" msd="LWFSD">forprentaðu</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">Bert</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="forprentaðu" msd="LWFSD">forprentaðu</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="rættur" msd="APSFPN" lemmaRef="bd:564347">rættar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullfíggjaður" msd="APSFPN" join="right" lemmaRef="bd:579716">fullfíggjaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="freist" msd="SFSAAr" lemmaRef="bd:533992">Freistina</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="kapitalvinningssjálvuppgáva" msd="SFSAar">kapitalvinningssjálvuppgávu</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">Freistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="samur" msd="PIFpSN" join="right" lemmaRef="bd:562852">sama</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kapittul" msd="SMSAaP" lemmaRef="bd:529845">Kapittul</w>
+            <w lemma="A." msd="TT">A.</w>
+            <w lemma="Viðv." msd="DGd">Viðv.</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avlopsskattur" msd="SMSDar">avlopsskatti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="eftir" msd="DGd" join="left" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="høgur" msd="ACSMSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="fyribilsskattur" msd="SMSNAr" join="right">fyribilsskatturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="nevna" msd="LSMSN" lemmaRef="bd:553339">nevndur</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">Írestandi</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningskattlógini" msd="SFSDAr">kapitalvinningskattlógini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="LSMSN" lemmaRef="bd:554166">kravdur</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="e" msd="VNAPS3">e</w>
+            <w lemma="r" msd="VNAPS3">r</w>
+            <w lemma="500" msd="NOgnc">500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lítið" msd="DNC" join="right" lemmaRef="bd:586955">minni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avlopsskattur" msd="SMSNar">Avlopsskattur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útgoldin" msd="LSMSN" join="right">útgoldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lítið" msd="DNC" join="right" lemmaRef="bd:586955">minni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="upphædd" msd="SFPNar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">vera</w>
+            <w lemma="innkravdar" msd="LSFPN">innkravdar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útgoldnar" msd="LSFPN">útgoldnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="nevna" msd="LWFPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="áseting" msd="SFPDar" join="right" lemmaRef="bd:526495">ásetingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="bóka" msd="LSFPN" lemmaRef="bd:550237">bókaðar</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="útreiðsla" msd="SFSNar" lemmaRef="bd:524340">útreiðsla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="landskassi" msd="SMSDAr" lemmaRef="bd:569465">landskassanum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="147" msd="NOgnc">147</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantak" msd="SNPNar" lemmaRef="bd:537126">UNDANTØK</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">VIRÐISBRØV</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">IÐ</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">IKKI</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">ERU</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">FEVND</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="kapitalur" msd="SMSDar" join="right" lemmaRef="bd:542714">KAPITAL</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="VINNINGSskattalóg" msd="SFSDAr">VINNINGSSKATTALÓGINI</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íløga" msd="SFPDar" lemmaRef="bd:524236">íløgum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eftirlønarskipan" msd="SFPDar" join="right">eftirlønarskipanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentutryggingarlóg" msd="SFSDAr" join="right">rentutryggingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalur" msd="SMSAar" lemmaRef="bd:542714">kapital</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vinningsskattalóg" msd="SFSDAr" join="right">vinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.5" msd="TS" join="right">M.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="PARTABRÆVASØLA" msd="SFSNaP">PARTABRÆVASØLA</w>
+            <w lemma="V.M" msd="TS" join="right">V.M</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="søla" msd="SFSNar" join="left" lemmaRef="bd:523417">Søla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="avhenda" msd="LSFPN" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="Kapitalvinningskattalóg" msd="SFSNAr">Kapitalvinningskattalógin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="avhenda" msd="SFSAar" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íløguprógv" msd="SNPDar">íløguprógvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="uppreksað" msd="LSNPN">uppreksað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="dømi" msd="SNPNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">virðisbrøv</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="uppreksan" msd="SFSNar" lemmaRef="bd:536506">uppreksan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="úttømandi" msd="Adegnc" join="right" lemmaRef="bd:563840">úttømandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="sammeta" msd="VIMtnp" lemmaRef="bd:553538">sammetast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="nevna" msd="LWNPA" join="right" lemmaRef="bd:553339">nevndu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="umboða" msd="VNAPP3" lemmaRef="bd:552947">umboða</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ognarpartur" msd="SMSAar">ognarpart</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="skattasubjekt" msd="SNSNar" join="right">skattasubjekt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="a" msd="DGd">a</w>
+            <w lemma="v" msd="DGd">v</w>
+            <w lemma="kapitalvinningsskatta" msd="SMSDar" join="right">kapitalvinningsskatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Umbýtilig" msd="APSNPN">Umbýtilig</w>
+            <w lemma="lánsbræv" msd="SNPNar" lemmaRef="bd:538214">lánsbrøv</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="konvertiblar" msd="APSFPN" join="left">konvertiblar</w>
+            <w lemma="obligasjónir" msd="SFPNar" join="right">obligasjónir</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hervið" msd="DNd" lemmaRef="bd:587896">Hervið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatting" msd="SFSNAr" lemmaRef="bd:525839">skattingin</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="umbýtilig" msd="APSNPA">umbýtilig</w>
+            <w lemma="lánsbræv" msd="SNPAar" lemmaRef="bd:538214">lánsbrøv</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="lánsbræv" msd="SNPAar" join="right" lemmaRef="bd:538214">lánsbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="parta" msd="SNPDar" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="smápartafelag" msd="SNPDar" join="right" lemmaRef="bd:535727">smápartafeløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">láns</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNSNAr" lemmaRef="bd:527774">brævið</w>
+            <w lemma="heimila" msd="VNAPS3" lemmaRef="bd:550372">heimilar</w>
+            <w lemma="lángevari" msd="SMSDar" lemmaRef="bd:546419">lángevara</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innfrían" msd="SFSAar">innfrían</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="smápartabræv" msd="SNPAar">smápartabrøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fevndur" msd="SFSNar" lemmaRef="bd:579113">Fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="serstakur" msd="APSNPN" lemmaRef="bd:561161">serstøk</w>
+            <w lemma="rættindi" msd="SNPNar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="rættindi" msd="SNPNar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="frípartabræv" msd="SNPNar" join="right">frípartabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fríparta" msd="SNPAar">fríparta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNPAar" join="right" lemmaRef="bd:527774">brøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tekningsrættindi" msd="SNPNar" join="right">tekningsrættindi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">Rættindi</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="atkvøðurættur" msd="SMPNar" lemmaRef="bd:566091">atkvøðurættir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">aðrir</w>
+            <w lemma="rættur" msd="SMPNar" join="right" lemmaRef="bd:566096">rættir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eiga" msd="VIAtnp" lemmaRef="bd:576382">eiga</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tekningsrættindi" msd="SNPNar">Tekningsrættindi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tekningsrættindi" msd="SNPNar">tekningsrættindi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="keypsrættur" msd="SMSNar" join="right">keypsrættur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="teknings" msd="SMSDar">teknings</w>
+            <w lemma="rættur" msd="SMPDar" join="right" lemmaRef="bd:566096">rætt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="indi" msd="SNPDar" lemmaRef="bd:513887">indum</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðgera" msd="VNAPP3" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Tekningsrætt" msd="SMPNar" join="right">Tekningsrætt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="indi" msd="SNPNar" lemmaRef="bd:513887">indi</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðgera" msd="VNAPS3" lemmaRef="bd:575715">viðger</w>
+            <w lemma="keypsrættindi" msd="SNPAar" join="right">keypsrættindi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="avhending" msd="SFSNar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="sjálvboðin" msd="APSFSN" lemmaRef="bd:562709">sjálvboðin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tvungin" msd="LSFSN">tvungin</w>
+            <w lemma="avhending" msd="SFSNar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Viðtøkubroyting" msd="SFPNar">Viðtøkubroytingar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="síðustillaðar" msd="LSFPN">síðustillaðar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="avhending" msd="SFSDar" join="both" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="viðtøka" msd="SFPNAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="broyta" msd="LSFPN" join="right" lemmaRef="bd:553579">broyttar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verð</w>
+            <w lemma="a" msd="VNAPP3">a</w>
+            <w lemma="metta" msd="LSFPN" lemmaRef="bd:552610">mettar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ávirkan" msd="SFSAar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="partabræv" msd="SNPAAr" join="right" lemmaRef="bd:538228">partabrøvini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="viðtøkubroyting" msd="SFSNAr">viðtøkubroytingin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="síðustillað" msd="LSFSN">síðustillað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="avhending" msd="SFSDar" join="both" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðtøkubroyting" msd="SFPNAr">viðtøkubroytingarnar</w>
+            <w lemma="viðførur" msd="VNAPP3" lemmaRef="bd:555092">viðføra</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ognarbroyting" msd="SFSAar">ognarbroyting</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="partaeigari" msd="SMPAar" lemmaRef="bd:546925">partaeigarar</w>
+            <w lemma="felag" msd="SNSGAr" join="right" lemmaRef="bd:535493">felagsins</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFSNar" lemmaRef="bd:524586">Broyting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tal" msd="SNSDar" lemmaRef="bd:537360">tali</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="broy" msd="SFSNar">broy</w>
+            <w lemma="ting" msd="SFSNar" lemmaRef="bd:517328">ting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="navn" msd="SNSDar" lemmaRef="bd:537908">navni</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="broyting" msd="SFSNar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kvøðurætti" msd="SMSNar">kvøðurætti</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNPN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avhending" msd="SFSNar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðførur" msd="VNAPS3" lemmaRef="bd:555092">Viðførir</w>
+            <w lemma="viðtøkubroyting" msd="SFSNAr">viðtøkubroytingin</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarligur" msd="APWMPD" lemmaRef="bd:556661">fíggjarligu</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="parteigari" msd="SMSGAr" join="right" lemmaRef="bd:546926">parteigarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="broyta" msd="LSNPN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinnings</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="býti" msd="SNSAar" join="right" lemmaRef="bd:572096">býti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutfall" msd="SNSAAr" lemmaRef="bd:528641">lutfallið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="frysting" msd="SFSAar" lemmaRef="bd:524885">frysting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kursvirði" msd="SNSDar">kursvirði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" join="right" lemmaRef="bd:538228">partabrøvunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avhending" msd="SFSNar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðtøkubroyting" msd="SFSNar">viðtøkubroyting</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="síðustillast" msd="VIMtnp">síðustillast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="parta" msd="SNSDar" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNSDar" join="right" lemmaRef="bd:527774">brævi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSFSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ítøkiligur" msd="APSFSD" lemmaRef="bd:556214">ítøkiligari</w>
+            <w lemma="meting" msd="SFSDar" join="right" lemmaRef="bd:525414">meting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="meting" msd="SFSDar" lemmaRef="bd:525414">meting</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="munandi" msd="Adegnc" lemmaRef="bd:563842">munandi</w>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">broytingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættindi" msd="SNPDar" join="right" lemmaRef="bd:574258">rættindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fylgja" msd="VNAPP3" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="partabræv" msd="SNSDAr" lemmaRef="bd:538228">partabrævinum</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="jú" msd="DId" lemmaRef="bd:586790">Jú</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="148" msd="NOgnc">148</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="stórur" msd="ACSFSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">broytingin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stórur" msd="ACSFPN" lemmaRef="bd:578418">størri</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="grundgeving" msd="SFPNAr" lemmaRef="bd:524987">grundgevingarnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="viðtøka" msd="SFSAar" lemmaRef="bd:524088">viðtøku</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="broyting" msd="SFSAAr" lemmaRef="bd:524586">broytingina</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avhending" msd="SFSAar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avhending" msd="SFSAar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="flyting" msd="SFSNar" lemmaRef="bd:524837">flyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="for" msd="SMSDar" lemmaRef="bd:538620">for</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="eldur" msd="SMSDar" lemmaRef="bd:542638">eldur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barn" msd="SNSAar" lemmaRef="bd:518913">barn</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avhending" msd="SFSNar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattur" msd="SMSDaP" lemmaRef="bd:531119">Skatta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="09" msd="NOgnc">09</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="02-22-57" msd="NOgnc" join="both">02-22-57</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattur" msd="SMSDAP" lemmaRef="bd:531119">Skatta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22." msd="NOgnc">22.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="09" msd="NOgnc" join="right">09</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="02-22-81" msd="NOgnc" join="right">02-22-81</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avhending" msd="SFSAar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hjúnafelag" msd="SNSNAr">hjúnafelagið</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="húnafelagi" msd="SMSAAr" join="right">húnafelagan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattur" msd="SMSDaP" lemmaRef="bd:531119">Skatta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDar" join="right">avgjaldskærunevnd</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ini" msd="DNd">ini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="09" msd="NOgnc">09</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="02-22-52" msd="NOgnc" join="both">02-22-52</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lating" msd="SNSAar">lating</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="móttøka" msd="SFSNar" lemmaRef="bd:521723">móttøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gáva" msd="SFPDar" lemmaRef="bd:520375">gávum</w>
+            <w lemma="niðanfyri" msd="DNd" join="right" lemmaRef="bd:587355">niðanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="flyting" msd="SFSNar" lemmaRef="bd:524837">Flyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="separatión" msd="SFSAar" join="right" lemmaRef="bd:577736">separatión</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="hjúnarskilnað" msd="SMSAar" join="left">hjúnarskilnað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avhending" msd="SFSNar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="flyting" msd="SFSAar" join="right" lemmaRef="bd:524837">flyting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="prinsipp" msd="SNSAAr" lemmaRef="bd:583459">prinsippið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="sam" msd="SNSDar" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="band" msd="SNSDar" lemmaRef="bd:527813">bandi</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattur" msd="SMSDAP" lemmaRef="bd:531119">Skatta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="09-02-22-80" msd="NOgnc" join="right">09-02-22-80</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">Partabrøv</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="vinnnuligt" msd="APSNSN">vinnnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="nevna" msd="LWNPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="virði" msd="SNPDar" lemmaRef="bd:573238">virðis</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNPDar" join="right" lemmaRef="bd:527774">brøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="vinnuligur" msd="APWNSD" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áleggja" msd="LSFSN" join="right" lemmaRef="bd:576273">álagd</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ognartíð" msd="SFSAar" join="right">ognartíð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="likamligur" msd="APSMPA" lemmaRef="bd:556552">likamligar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="35" msd="NOgnc">35</w>
+            <w lemma="%" msd="M">%</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2013" msd="NOgnc" join="left">2013</w>
+            <w lemma="36" msd="NOgnc">36</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPAar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umboða" msd="VNAPP3" lemmaRef="bd:552947">umboða</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ognarpartur" msd="SMSAar">ognarpart</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="skattasubjekt" msd="SNSNar" join="right">skattasubjekt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="rættindi" msd="SNPNar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tílíkur" msd="PINpPA" lemmaRef="bd:555432">tílík</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="kan" msd="VNAPS3">kan</w>
+            <w lemma="n" msd="VIAtnp">n</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="frípartabræv" msd="SNPNar" join="right">frípartabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fríparta" msd="SMPAar">fríparta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNPAar" lemmaRef="bd:527774">brøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tekningsrættindi" msd="SNPAar" join="right">tekningsrættindi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="niðanfyri" msd="DNd" join="right" lemmaRef="bd:587355">niðanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Realisatiónsprinsippið" msd="SNSNAr">Realisatiónsprinsippið</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="realisasjónsprinsippið" msd="SNSNAr">realisasjónsprinsippið</w>
+            <w lemma="nýta" msd="LSNSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="partabræv" msd="SNSNAr" lemmaRef="bd:538228">partabrævið</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avhendað" msd="LSNSN" join="right">avhendað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="realisera" msd="APSMSA" lemmaRef="bd:551625">realiseraðan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="realisera" msd="LSNSN" join="right" lemmaRef="bd:551625">realiserað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="partafelag" msd="SNSNar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="konkurs" msd="DNd">konkurs</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">Tapið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="javnseta" msd="LSNSN" lemmaRef="bd:576329">javnsett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="APSMSA" join="right" lemmaRef="bd:553757">avhendan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Avhendingarupphædd" msd="SFSNAr">Avhendingarupphæddin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="partabrøvun" msd="SFSDar" join="right">partabrøvun</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kapitalvinningssjálvuppgáva" msd="SFSDAr" join="right">kapitalvinningssjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="upploysa" msd="LSNSN" join="right" lemmaRef="bd:553505">upployst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">Felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="upploysa" msd="LSNSN" lemmaRef="bd:553505">upployst</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="strika" msd="LSNSN" lemmaRef="bd:549895">strikað</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="skrá" msd="SFSDAr" lemmaRef="bd:543844">skránni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skráseting" msd="SFSDaP" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognarrættur" msd="SMSNAr">ognarrætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partabræv" msd="SNPAAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="burturdottin" msd="LSMSN" join="right" lemmaRef="bd:561356">burturdottin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattur" msd="SMSDaP" lemmaRef="bd:531119">Skatta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TS">j.</w>
+            <w lemma="Nr." msd="TT">Nr.</w>
+            <w lemma="09-02-22-75" msd="NOgnc" join="right">09-02-22-75</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="149" msd="NOgnc">149</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="útveganarupphædd" msd="SFSNar">Útveganarupphædd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avhendingarupphædd" msd="SFSNar">avhendingarupphædd</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">Partabræv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabræv</w>
+            <w lemma="háttur" msd="SMSNAr" lemmaRef="bd:567481">hátturin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" join="right" lemmaRef="bd:553611">nýttur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="útveganarupphædd" msd="SFSAar">útveganarupphædd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søluupp" msd="SFSAar" join="right">søluupp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="hædd" msd="SFSAar" lemmaRef="bd:534305">hædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabræv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hyggja" msd="VIMtnp" lemmaRef="bd:576325">Hyggjast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="júst" msd="DNd" lemmaRef="bd:587338">júst</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="virði" msd="SNSGar" lemmaRef="bd:573238">virðis</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNSNAr" join="right" lemmaRef="bd:527774">brævið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="partabrævaeigari" msd="SMSNar">partabrævaeigari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samur" msd="PINpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="samstundis" msd="DNd" join="right" lemmaRef="bd:587472">samstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="partabræv" msd="SNPNar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSNPN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3PA" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avhendað" msd="LSNPN">avhendað</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="FIFO-prinsipp" msd="TS" join="both">FIFO-prinsippið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Útveganarupphædd" msd="SFSNAr">Útveganarupphæddin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partabrævaeigari" msd="SMSNAr">partabrævaeigarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lata" msd="VUAtnp" lemmaRef="bd:576191">latið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNPAAr" join="right" lemmaRef="bd:538228">partabrøvini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">Og</w>
+            <w lemma="søluupphædd" msd="SFSNAr">søluupphæddin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="henda" msd="SFSDar" join="right" lemmaRef="bd:553756">hend</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" join="right" lemmaRef="bd:538228">partabrøvunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="tekning" msd="SFSDar" lemmaRef="bd:526129">tekning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="tekningsupphædd" msd="SFSNAr" join="right">tekningsupphæddin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="partabrævaeigari" msd="SMSNAr">partabrævaeigarin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="tillutaður" msd="LSMSA" lemmaRef="bd:580843">tillutaðan</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tekningsrætt" msd="SMSAar" join="right">tekningsrætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="teknings" msd="SFSNAr" join="right">teknings</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNSAAr" join="right" lemmaRef="bd:538228">partabrævið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="partabrævaeigari" msd="SMSNAr">partabrævaeigarin</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="tekningsrættin" msd="SMSAAr" join="right">tekningsrættin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNSAAr" lemmaRef="bd:538228">partabrævið</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættur" msd="SMSAAr" join="right" lemmaRef="bd:566096">rættin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">samanlagt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tekningsupphædd" msd="SFSDAr" join="right">tekningsupphæddini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frípartabræv" msd="SNPAar" join="right">frípartabræv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="út" msd="SNSAAr" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="veganarvirðið" msd="SNSAAr">veganarvirðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="frípartabræv" msd="SNSAAr" join="right">frípartabrævið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">Stendur</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partaeigari" msd="SMSDar" lemmaRef="bd:546925">partaeigara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="boð" msd="SNSDar" lemmaRef="bd:571129">boði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tekna" msd="VIAtnp" lemmaRef="bd:550947">tekna</w>
+            <w lemma="umbýtilig" msd="APSNPA">umbýtilig</w>
+            <w lemma="lánsbræv" msd="SNPAar" join="right" lemmaRef="bd:538214">lánsbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tekningsrættur" msd="SMSNAr">tekningsrætturin</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">Selur</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="tekningsrættin" msd="SMSAAr" join="right">tekningsrættin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="søluvirði" msd="SNSNAr" lemmaRef="bd:573024">søluvirðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="minus" msd="DNd" join="left" lemmaRef="bd:570291">minus</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="umbýtiliga" msd="APWNSN">umbýtiliga</w>
+            <w lemma="lánsbræv" msd="SNSNAr" lemmaRef="bd:538214">lánsbrævið</w>
+            <w lemma="innfríaður" msd="LSNSN" lemmaRef="bd:580962">innfríað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="par" msd="SNSAar" join="right" lemmaRef="bd:577183">pari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">ongin</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="umbýtlilig" msd="APSNPN">umbýtlilig</w>
+            <w lemma="lánsbræv" msd="SNPNar" lemmaRef="bd:538214">lánsbrøv</w>
+            <w lemma="umbýtt" msd="LSNPN">umbýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="smápartabræv" msd="SNPAar">smápartabrøv</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="skattligur" msd="APSMSA" lemmaRef="bd:557087">skattligan</w>
+            <w lemma="týdn" msd="SMSAar">týdn</w>
+            <w lemma="ing" msd="SMSAar" join="right">ing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">Útveganarvirðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNSAAr" lemmaRef="bd:538228">partabrævið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="umbýtiliga" msd="APWNSA">umbýtiliga</w>
+            <w lemma="lánsbræv" msd="SNSAAr" join="right" lemmaRef="bd:538214">lánsbrævið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umskipan" msd="SFSAar" lemmaRef="bd:536467">umskipan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónligt</w>
+            <w lemma="rikin" msd="APSNSD" lemmaRef="bd:581328">riknum</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partafelag" msd="SNSAar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="47" msd="NOgnc">47</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1986" msd="NOgnc">1986</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umskipan" msd="SFSAar" join="right" lemmaRef="bd:536467">umskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="partabræv" msd="SNSDar" lemmaRef="bd:538228">partabrævi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="DNd">num</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="skattligur" msd="APWNSN" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="umskipanardagur" msd="SMSDAr" join="right">umskipanardegnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umskipanarlóg" msd="SFSDAr" join="right">umskipanarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="negativur" msd="APSNSA" lemmaRef="bd:555145">negativt</w>
+            <w lemma="útvegur" msd="SNSAar" lemmaRef="bd:566859">útveg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="anarvirði" msd="SNSAar" join="right">anarvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="negativur" msd="APWNSN" lemmaRef="bd:555145">negativa</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="søluupphædd" msd="SFSDAr" join="right">søluupphæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="parta" msd="SNSNar" join="right" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bræv" msd="SNSNAr" lemmaRef="bd:527774">brævið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremmandur" msd="APSNSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="hædd" msd="SFSNAr" lemmaRef="bd:534305">hæddin</w>
+            <w lemma="umroknaður" msd="LSFSN" lemmaRef="bd:580239">umroknað</w>
+            <w lemma="pr" msd="TS" join="right">pr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="keypsdag" msd="SMSAar">keypsdag</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="søludag" msd="SMSAar" join="right">søludag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="keyp" msd="SNSAAr" lemmaRef="bd:515578">keypið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNSDAr" lemmaRef="bd:538228">partabrævinum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" join="right" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">Útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="partabrævaeigari" msd="SMSNAr">partabrævaeigarin</w>
+            <w lemma="hevu" msd="VNAAP3">hevu</w>
+            <w lemma="r" msd="VUAtnp">r</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSAar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="søluvirði" msd="SNSDAr" join="right" lemmaRef="bd:573024">søluvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="snúgva" msd="VIAtnp" lemmaRef="bd:575755">snúgva</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="søluprovisjón" msd="SFSAar" join="right">søluprovisjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sakførari" msd="SMSAar" lemmaRef="bd:547276">sakførara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="grannskoðari" msd="SMSAar" join="right" lemmaRef="bd:545635">grannskoðara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="útveganarupphædd" msd="SFSNar">útveganarupphædd</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="søluupphædd" msd="SFSNar">søluupphædd</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virði" msd="SNSNar" lemmaRef="bd:573238">virði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="søluvirði" msd="SNSDAr" join="right" lemmaRef="bd:573024">søluvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="loyva" msd="VUAtnp" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="fólk" msd="SNSDar" lemmaRef="bd:515066">fólki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="kurtage" msd="F" join="both">kurtage</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útreiðsla" msd="SFSAar" join="right" lemmaRef="bd:524340">útreiðslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="150" msd="NOgnc">150</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avmarking" msd="SFSNar" lemmaRef="bd:524478">Avmarking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættur" msd="SMSDAr" lemmaRef="bd:566096">rættinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="selja" msd="VNAPP3" lemmaRef="bd:576279">selja</w>
+            <w lemma="parta" msd="SNSAar" join="right" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">brøv</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tap" msd="SNSDar" join="right" lemmaRef="bd:577069">tapi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="tap" msd="SNSNar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stórur" msd="ACSNSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="skattafríur" msd="APSNSN" lemmaRef="bd:563116">skattafrítt</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="partabræv" msd="SNSDar" join="right" lemmaRef="bd:538228">partabrævi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunna</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="skattafríur" msd="APSNSA" lemmaRef="bd:563116">skattafrítt</w>
+            <w lemma="vinningbýti" msd="SNSAar">vinningbýti</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="regla" msd="SFSNar" lemmaRef="bd:522235">regla</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avmarking" msd="SFSAar" lemmaRef="bd:524478">avmarking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tapsfrádráttur" msd="SMSDAr">tapsfrádráttinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="forða" msd="VIAtnp" lemmaRef="bd:552974">forða</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="skattafríur" msd="APSNSA" lemmaRef="bd:563116">skattafrítt</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tøma" msd="VIAtnp" lemmaRef="bd:553315">tøma</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="avgjald" msd="SNSAar" join="right" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðan" msd="DNd" lemmaRef="bd:586873">síðan</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="partabræv" msd="SNPAAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tap" msd="SNSDar" join="right" lemmaRef="bd:577069">tapi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partabræv" msd="SNPNAr" lemmaRef="bd:538228">Partabrøvini</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="lítil" msd="APSNSA" lemmaRef="bd:562662">lítið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eingin" msd="PINpSA" lemmaRef="bd:587901">einki</w>
+            <w lemma="virði" msd="SNSAar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="CS" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tómur" msd="APSNSN" join="right" lemmaRef="bd:554729">tómt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="slíkur" msd="PINpSN" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="regla" msd="SFSAar" lemmaRef="bd:522235">reglu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="draga" msd="VUAtnp" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="APWFSD" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APWFSD" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Tapsfrádráttur" msd="SMSNar">Tapsfrádráttur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="avmarka" msd="LSMSN" lemmaRef="bd:550093">avmarkaður</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stórur" msd="ACSNSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="skattafríur" msd="APWNSN" lemmaRef="bd:563116">skattafría</w>
+            <w lemma="vinningsbýti" msd="SNSNAr" join="right" lemmaRef="bd:573235">vinningsbýtið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="partabræv" msd="SNSNAr" join="right" lemmaRef="bd:538228">partabrævið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Frípartabræv" msd="SNPNar">Frípartabrøv</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Frípartabræv" msd="SNPNar" join="right">Frípartabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættur" msd="SMPNar" lemmaRef="bd:566096">rættir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frípartabræv" msd="SNPAar">frípartabrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tekningsrættir" msd="SMPNar" join="right">tekningsrættir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tillutaður" msd="LSMPN" join="right" lemmaRef="bd:580843">tillutaðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="0" msd="NOgnc">0</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="móðurpartabræv" msd="SNPNAr" join="right">móðurpartabrøvini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">Neyðugt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" join="right" lemmaRef="bd:553837">staðfesta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="útveganartíðspunkt" msd="SNSNAr">útveganartíðspunktið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="regl" msd="SFSNAr" join="right">regl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="SFSNAr" lemmaRef="bd:576756">an</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avtaka" msd="LSFSN" join="right" lemmaRef="bd:576122">avtikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="FIFO" msd="SgncaP">FIFO</w>
+            <w lemma="princippið" msd="SNSNAr">princippið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nakar" msd="PINpPD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">At</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="rættur" msd="SMPNar" lemmaRef="bd:566096">rættir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tillutaður" msd="LSMPN" lemmaRef="bd:580843">tillutaðir</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættur" msd="SMSAAr" join="right" lemmaRef="bd:566096">rættin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="frípartabræv" msd="SNSNar">frípartabræv</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="sølupeningur" msd="SMSAAr" join="right">sølupeningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áleggja" msd="LSMSN" join="right" lemmaRef="bd:576273">álagdur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="rættur" msd="SMSNar" lemmaRef="bd:566096">rættur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fríparta" msd="SMPAar" join="right">fríparta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="tekningsrættur" msd="SMSNar">tekningsrættur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSMSN" join="right" lemmaRef="bd:576279">seldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="frípartabræv" msd="SNSAAr">frípartabrævið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tekna" msd="VNAPS3" lemmaRef="bd:550947">teknar</w>
+            <w lemma="partabræv" msd="SNSAAr" join="right" lemmaRef="bd:538228">partabrævið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="allur" msd="PIMpSN" lemmaRef="bd:587907">allur</w>
+            <w lemma="sølupeningur" msd="SMSNAr">sølupeningurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="partabræv" msd="SNSAAr" lemmaRef="bd:538228">partabrævið</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSNPN" lemmaRef="bd:576279">seld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="henda" msd="SFSDAr" join="right" lemmaRef="bd:553756">hend</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingarupphæddin" msd="SFSDAr">ingarupphæddin</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="luti" msd="DNd" lemmaRef="bd:548997">lutan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="parteigari" msd="SMSNar" lemmaRef="bd:546926">parteigari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="luthavi" msd="SMSNar" join="right" lemmaRef="bd:546401">luthavari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvboðin" msd="APSMSN" lemmaRef="bd:562709">sjálvboðin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tvinga" msd="LSMSN" join="right" lemmaRef="bd:549632">tvingaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutaprógv" msd="SNPAar" lemmaRef="bd:571657">lutaprógv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="umbýtilig" msd="APSNPA">umbýtilig</w>
+            <w lemma="lán" msd="SNPAar" join="right" lemmaRef="bd:576930">láns</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bræv" msd="SNPAar" lemmaRef="bd:527774">brøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tekningsrættindi" msd="SNPAar">tekningsrættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="slíkur" msd="PINpPA" lemmaRef="bd:555427">slík</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útskriv" msd="VUAtnp" join="right">útskriv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="DGd">að</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="avhendingarupphædd" msd="SFSNAr">avhendingarupphæddin</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="DNd" lemmaRef="bd:514175">Sí</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="loyva" msd="VIAtnp" join="right" lemmaRef="bd:553445">loyva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avhendingarupphædd" msd="SFSNAr">avhendingarupphæddin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="SMSAAr" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="151" msd="NOgnc">151</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">Undantaksloyvi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="geva" msd="VIMtnp" join="right" lemmaRef="bd:576061">gevast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avhending" msd="SFSNAr" lemmaRef="bd:524466">avhendingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" lemmaRef="bd:538228">partabrøvunum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="framdur" msd="LSFSN" lemmaRef="bd:578764">framd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="orsøka" msd="SFPDar">orsøkum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="royna" msd="LSNSN" lemmaRef="bd:553345">roynt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DNd" lemmaRef="bd:586843">undan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="høvuðsregla" msd="SFSDAr" lemmaRef="bd:520625">høvuðsregluni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="forða" msd="VIAtnp" join="right" lemmaRef="bd:552974">forða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="parteigari" msd="SMPNar" lemmaRef="bd:546926">parteigarar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="eggja" msd="LSMPN" lemmaRef="bd:549703">eggjaðir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="vinna" msd="SMSAAr" lemmaRef="bd:575908">vinn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingin" msd="SMSAAr">ingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grunnur" msd="SMSAar" join="right" lemmaRef="bd:569628">grunn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinna" msd="SMSAar" join="right" lemmaRef="bd:575908">vinn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingsbýti" msd="SMSAar" join="right">ingsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="útlutan" msd="SFSAar" join="right" lemmaRef="bd:536834">útlutan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" join="right" lemmaRef="bd:576061">gevast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="aftursøla" msd="SFSNAr">aftursølan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="alternativ" msd="SNSNar" lemmaRef="bd:583304">alternativ</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útlutan" msd="SFSAar" join="right" lemmaRef="bd:536834">útlutan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="egin" msd="APSNPA" lemmaRef="bd:581131">egin</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="kursur" msd="SMSAar" join="right" lemmaRef="bd:566621">kurs</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ACSMSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="marknaðarkursur" msd="SMSNAr" join="right">marknaðarkursurin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">part</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="eigari" msd="SMPNar" lemmaRef="bd:513834">eigarar</w>
+            <w lemma="avhenda" msd="VNAPP3" lemmaRef="bd:553757">avhenda</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">Tey</w>
+            <w lemma="nýta" msd="VNMPP3" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avhendað" msd="LSNPN">avhendað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvís</w>
+            <w lemma="avhending" msd="SFSNar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="partabrævaeigari" msd="SMPAar">partabrævaeigarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="góðtaka" msd="VIMtnp" lemmaRef="bd:576129">góðtakast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullkomin" msd="APSFSN" lemmaRef="bd:581653">fullkomin</w>
+            <w lemma="avhending" msd="SFSNar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" join="right" lemmaRef="bd:538228">partabrøvunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="serligur" msd="APSNPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" join="right" lemmaRef="bd:573155">undantaksloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="partabræv" msd="SNPNAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="kki" msd="DNd">kki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avhendað" msd="LSNPN" join="right">avhendað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="søluupphædd" msd="SFSDAr">søluupphæddini</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="órímiligur" msd="APSNSA" lemmaRef="bd:556246">órímiligt</w>
+            <w lemma="úrslit" msd="SNSAar" join="right" lemmaRef="bd:517852">úrslit</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="metast" msd="VIMtnp" join="right">metast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="parteigari" msd="SMSNAr" lemmaRef="bd:546926">parteigarin</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="ávirkan" msd="SFSAar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="vinningsbýtisgevandi" msd="Adegnc">vinningsbýtisgevandi</w>
+            <w lemma="ogn" msd="SFSAAr" join="right" lemmaRef="bd:576965">ognina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="parteigari" msd="SMSNAr" lemmaRef="bd:546926">parteigarin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="luthav" msd="SMSNAr">luthav</w>
+            <w lemma="ar" msd="SMSNAr" lemmaRef="bd:576757">arin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avhenda" msd="VIAtnp" lemmaRef="bd:553757">avhenda</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="lutaíbúðarfelag" msd="SNPAar" lemmaRef="bd:584998">lutaíbúðarfeløg</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="CS" lemmaRef="bd:587265">har</w>
+            <w lemma="ognarhald" msd="SNSNar">ognarhald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="serstakur" msd="APSFSD" lemmaRef="bd:561161">serstakari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="undantak" msd="SNSNar" join="right" lemmaRef="bd:537126">undantaks</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="næstan" msd="DNd" lemmaRef="bd:587445">næstan</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="parteigari" msd="SMPNar" join="right" lemmaRef="bd:546926">Parteigarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avhen" msd="VIAtnp">avhen</w>
+            <w lemma="da" msd="VIAtnp">da</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="banki" msd="SMSAar" lemmaRef="bd:513763">banka</w>
+            <w lemma="standa" msd="VIAtnp" lemmaRef="bd:576197">standa</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avhending" msd="SFSDAr" join="right" lemmaRef="bd:524466">avhendingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="banki" msd="SMPNAr" lemmaRef="bd:513763">bankarnir</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="partabræv" msd="SNPAAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kommissjón" msd="SFSAar" join="right">kommissjón</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="banki" msd="SMSNar" lemmaRef="bd:513763">banki</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="egin" msd="APSNPD" join="left" lemmaRef="bd:581131">egnum</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="parteigari" msd="SMSDar" lemmaRef="bd:546926">parteigara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="víðarisøla" msd="SFSAar" join="right">víðarisølu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avhending" msd="SFSNar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="banki" msd="SMSAAr" lemmaRef="bd:513763">bankan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="parteigari" msd="SMSNAr" lemmaRef="bd:546926">parteigarin</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="triðjamaður" msd="SMSAar" join="right">triðjamann</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">Undantaksloyvi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PINpPA" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="um" msd="SFSAar" lemmaRef="bd:513687">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sókn" msd="SFSAar" lemmaRef="bd:536237">sókn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="einstakur" msd="APWMSD" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="parteigari" msd="SMSDAr" join="right" lemmaRef="bd:546926">parteigaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="regla" msd="SFSDAr" lemmaRef="bd:522235">regluni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">virðisbrøv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avhenda" msd="LSNPN" lemmaRef="bd:553757">avhend</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útskriva" msd="Adegnc" lemmaRef="bd:552778">útskrivandi</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtøkuár" msd="SNSDAr">avtøkuárinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="avtøka" msd="SFSAar" lemmaRef="bd:519135">avtøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="geva" msd="LSNSN" lemmaRef="bd:576061">givið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtøkuár" msd="SNSDAr" join="right">avtøkuárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SFSAar" lemmaRef="bd:576765">urin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="avhendingarupphædd" msd="SFSAAr">avhendingarupphæddina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útveganarpeningur" msd="SMSAAr">útveganarpeningin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbræv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frípartabræv" msd="SNPAar" join="right">frípartabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útveganarupphædd" msd="SFSNAr">útveganarupphæddin</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útlutan" msd="SFSNar" lemmaRef="bd:536834">Útlutan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="niðurskriving" msd="SFSAar" lemmaRef="bd:525507">niðurskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDar">partapeningi</w>
+            <w lemma="útlutan" msd="SFPNar" lemmaRef="bd:536834">Útlutanir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partapeningur" msd="SMSNAr">partapeningurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lækka" msd="LSMSN" join="right" lemmaRef="bd:549976">lækkaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gangsstøði" msd="SNSNar">gangsstøði</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="loyva" msd="VIAtnp" join="right" lemmaRef="bd:553445">loyva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="avhending" msd="SFSAar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lækking" msd="SFSNar" lemmaRef="bd:525343">Lækking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDar">partapeningi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="átekn" msd="LSNPN" join="right">átekn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="CS">að</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="nýggjur" msd="APWNSN" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="lágur" msd="ACWNSA" lemmaRef="bd:555839">lægra</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="egin" msd="APSNPA" lemmaRef="bd:581131">egin</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="ógildað" msd="LSNPA" join="right">ógildað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="seinur" msd="ACWNSD" lemmaRef="bd:555778">seinna</w>
+            <w lemma="føri" msd="SNSDAr" lemmaRef="bd:572277">førinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útlutan" msd="SFSNAr" lemmaRef="bd:536834">útlutanin</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útgeva" msd="VUAtnp" lemmaRef="bd:576085">útgivið</w>
+            <w lemma="partabræv" msd="SNPAAr" join="right" lemmaRef="bd:538228">partabrøvini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="152" msd="NOgnc">152</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="niðurskriving" msd="SFSNar" lemmaRef="bd:525507">niðurskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr">partapeninginum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="egin" msd="APSNPA" lemmaRef="bd:581131">egin</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="partabræv" msd="SNSNar" lemmaRef="bd:538228">partabræv</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="átekna" msd="LSNSN" lemmaRef="bd:550948">áteknað</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="lágur" msd="ACSNSA" lemmaRef="bd:555839">lægri</w>
+            <w lemma="virði" msd="SNSAar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partabrævaeigari" msd="SMSNAr">partabrævaeigarin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="útlutaður" msd="VUAtnp" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="útlutaður" msd="LWFSN" lemmaRef="bd:580841">útlutaða</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="loyva" msd="VIAtnp" join="right" lemmaRef="bd:553445">loyva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útlutan" msd="SFSNAr" lemmaRef="bd:536834">útlutanin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="avhending" msd="SFSAar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="slíkur" msd="PINpSN" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="fáa" msd="VNMPS3" join="right" lemmaRef="bd:576403">fæst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útlutan" msd="SFSNAr" lemmaRef="bd:536834">útlutanin</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvís</w>
+            <w lemma="avhending" msd="SFSNar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNSDAr" join="right" lemmaRef="bd:538228">partabrævinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="lutvísur" msd="Adegnc" lemmaRef="bd:557628">lutvísi</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="niðurskriva" msd="LSMSN" join="right" lemmaRef="bd:552777">niðurskrivaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="realisera" msd="LSMSN" join="right" lemmaRef="bd:551625">realiseraður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">Vinningurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="útlutan" msd="SFSAAr" lemmaRef="bd:536834">útlutanina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="lutvísur" msd="APWMSA" lemmaRef="bd:557628">lutvísa</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útvegan" msd="SFSDAr" join="right" lemmaRef="bd:536845">útvegan</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arvirði" msd="SNSDAr">arvirðinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNPAAr" join="right" lemmaRef="bd:538228">partabrøvini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="partabræv" msd="SNSNAr" lemmaRef="bd:538228">partabrævið</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="útvegan" msd="SNSDar" lemmaRef="bd:536845">útveganar</w>
+            <w lemma="virði" msd="SNSDar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upprunaligur" msd="APWNSD" lemmaRef="bd:555959">upprunaliga</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" join="right" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" join="right" lemmaRef="bd:576061">gevast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útlutan" msd="SFSNAr" lemmaRef="bd:536834">útlutanin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="alternativ" msd="SNSNar" lemmaRef="bd:583304">alternativ</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vanligur" msd="APSFSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="útlutan" msd="SFSAar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="t" msd="PPN3SN">t</w>
+            <w lemma="geva" msd="VIMtnp" join="right" lemmaRef="bd:576061">gevast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="niðurskriving" msd="SFSNAr" lemmaRef="bd:525507">niðurskrivingin</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="vinnuligur" msd="APWNPD" lemmaRef="bd:557165">vinnuligu</w>
+            <w lemma="viðurskifti" msd="SNPDar" join="right" lemmaRef="bd:573245">viðurskiftum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="minka" msd="VUAtnp" lemmaRef="bd:550045">minkað</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virksemi" msd="SNSAAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partapeningur" msd="SMSNAr">partapeningurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">longur</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="fíggjarligur" msd="APWNSA" lemmaRef="bd:556661">fíggjarliga</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="niðurgongd" msd="SFSAar" lemmaRef="bd:534939">niðurgongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virksemi" msd="SNSDAr" lemmaRef="bd:573237">virkseminum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="broyttur" msd="APSMSA" lemmaRef="bd:561816">broyttan</w>
+            <w lemma="rakstur" msd="SMSAar" join="right" lemmaRef="bd:567627">rakstur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samla" msd="LSNSN" lemmaRef="bd:550483">samlað</w>
+            <w lemma="metan" msd="SFSNar" lemmaRef="bd:534798">metan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="umstøður" msd="SFPDar" lemmaRef="bd:569238">umstøðum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="atlit" msd="SNSNar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="lækking" msd="SFSNAr" lemmaRef="bd:525343">lækkingin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="stuttur" msd="DNd" lemmaRef="bd:562083">stutt</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="minka" msd="LSNSN" join="right" lemmaRef="bd:550045">minkað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leingi" msd="DNC" lemmaRef="bd:564403">longur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="útlutan" msd="SFSNAr" lemmaRef="bd:536834">útlutanin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="leið" msd="SFSDar" lemmaRef="bd:534596">leið</w>
+            <w lemma="samsvara" msd="VNAPS3" lemmaRef="bd:551386">samsvarar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="upphædd" msd="SFPAAr" join="right" lemmaRef="bd:536498">upphæddirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="innkomin" msd="LSFPN" lemmaRef="bd:581660">innkomnar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="undantaksloyvi" msd="SNSAar" join="right" lemmaRef="bd:573155">undantaksloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lækking" msd="SFSNAr" lemmaRef="bd:525343">lækkingin</w>
+            <w lemma="ávirka" msd="VNAPS3" lemmaRef="bd:550107">ávirkar</w>
+            <w lemma="partaeigari" msd="SMPAAr" lemmaRef="bd:546925">partaeigararnar</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="líkur" msd="DNd" lemmaRef="bd:555418">líka</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="býti" msd="SNSNAr" lemmaRef="bd:572096">býtið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="partaeigari" msd="SMPAAr" lemmaRef="bd:546925">partaeigararnar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="broyta" msd="LSNSN" join="right" lemmaRef="bd:553579">broytt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">Serligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinnnuligt" msd="APSNSA">vinnnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="liður" msd="SMPNar" lemmaRef="bd:531202">liðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="vinnuligur" msd="APWNSD" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="møguleiki" msd="SMSNar" lemmaRef="bd:513882">Møguleiki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="velja" msd="VIAtnp" lemmaRef="bd:554155">velja</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="realisa" msd="APWNSA">realisa</w>
+            <w lemma="sjónsprinsippið" msd="SNSAAr">sjónsprinsippið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lagurprin" msd="SNSAar">lagurprin</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sippið" msd="SNSAAr" join="right">sippið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="liður" msd="SMPNar" lemmaRef="bd:531202">liðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuligur" msd="APWNSD" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" join="right" lemmaRef="bd:547448">skattgjaldarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="velja" msd="VUAtnp" lemmaRef="bd:554155">valt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="lagurprinsipp" msd="SNSAAr" join="right">lagurprinsippið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="realisasjónsprinsippið" msd="SNSAAr" join="right">realisasjónsprinsippið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="li" msd="SMPNar">li</w>
+            <w lemma="ðir" msd="SMPNar">ðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="vinnuligur" msd="APWNSD" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avleiðing" msd="SFSNAr" lemmaRef="bd:524472">Avleiðingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="procentsats" msd="SFSNar" join="right">procentsats</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SFSNar" lemmaRef="bd:576765">urin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="høgur" msd="ACSFSN" join="right" lemmaRef="bd:555859">hægri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatting" msd="SFSNAr" lemmaRef="bd:525839">Skattingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="samur" msd="PIFpSN" join="right" lemmaRef="bd:562852">sama</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="einhvør" msd="PIFpSA" lemmaRef="bd:587910">einhvørja</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="vanligur" msd="APSFSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="parta" msd="SNSAar" join="right" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="felag" msd="SNSAar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="satsur" msd="SMSNAr" lemmaRef="bd:566632">satsurin</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partafelag" msd="SNPDar" join="right" lemmaRef="bd:535653">partafeløgum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stórur" msd="APSMSN" lemmaRef="bd:578418">Stórur</w>
+            <w lemma="munur" msd="SMSNar" lemmaRef="bd:565797">munur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="rættur" msd="SMSDAr" lemmaRef="bd:566096">rættinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSAar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapi" msd="SNSDar">kapi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="talvinningskattalógini" msd="SFSDAr" join="right">talvinningskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="kapi" msd="SFSDAr">kapi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="talvinningskattalógini" msd="SFSDAr">talvinningskattalógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APSMSN" lemmaRef="bd:554317">skyldugur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattur" msd="SMPGar" lemmaRef="bd:531119">skatta</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="153" msd="NOgnc">153</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="avmarking" msd="SFSNar" lemmaRef="bd:524478">avmarking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tapsfrádráttur" msd="SMSDAr" join="right">tapsfrádráttinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDar" lemmaRef="bd:538281">virðisbrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggj" msd="SNPDar" join="right">fíggj</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arkrav" msd="SNPDar">arkrøvum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tí" msd="CS" join="right" lemmaRef="bd:577238">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="skattskyldugur" msd="APSFSD" lemmaRef="bd:554319">skattskyldugari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="rættiligur" msd="DNd" lemmaRef="bd:556367">rættiliga</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="liður" msd="SMPNar" lemmaRef="bd:531202">liðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattgjal" msd="SNSDar">skattgjal</w>
+            <w lemma="arans" msd="PEM3SG">arans</w>
+            <w lemma="vinnuligur" msd="APWNSD" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">Liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuligur" msd="APWNSD" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">Viðkomandi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="læa" msd="VIAtnp" lemmaRef="bd:576217">læna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="danskur" msd="APSNSD" lemmaRef="bd:562763">donskum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="kalla" msd="LSNSN" lemmaRef="bd:550422">kallað</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="næringsvej" msd="SFSNar" join="both">næringsvej</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vanligur" msd="APWNPN" lemmaRef="bd:556584">Vanligu</w>
+            <w lemma="dømi" msd="SNPNAr" lemmaRef="bd:572116">dømini</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="staðfesta" msd="LSFSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="peningastovnur" msd="SMPAar" lemmaRef="bd:540810">peningastovnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="fíggjarligur" msd="APSNSA" lemmaRef="bd:556661">fíggjarligt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ivasamur" msd="APSNSN" join="right" lemmaRef="bd:562867">ivasamt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Høvuðseyðkenni" msd="SNPNAr">Høvuðseyðkennini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="vinnuligur" msd="APSNSD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="handla" msd="VNAPS3" lemmaRef="bd:550300">handlar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eyga" msd="SNSAar" lemmaRef="bd:513549">eyga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDAr" join="right" lemmaRef="bd:523417">søluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Líkningarmyndugleiki" msd="SMSNAr">Líkningarmyndugleikin</w>
+            <w lemma="metir" msd="VNAPS3">metir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vav" msd="SNSAAr" lemmaRef="bd:577185">vavið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="systematikkur" msd="SMSAAr" lemmaRef="bd:531157">systematikkin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skatting" msd="SFSDar" join="right" lemmaRef="bd:525839">skatting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hædd" msd="SFSNar" lemmaRef="bd:534305">Hædd</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="støðisogn" msd="SFSDAr">støðisognini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinna" msd="APWNSD" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="liga" msd="APWNSD" lemmaRef="bd:577144">liga</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umplasering" msd="SFSAar">umplasering</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="yvirskot" msd="SMSDAr" lemmaRef="bd:518859">yvirskots</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="likviditetur" msd="SMSDAr" lemmaRef="bd:531224">likviditetinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="annars" msd="DNd" join="right" lemmaRef="bd:587882">annars</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="vinnuligur" msd="APWNSN" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSNAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="býta" msd="VIMtnp" lemmaRef="bd:553607">býtast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="handilsvinna" msd="SFSAar" lemmaRef="bd:586256">handilsvinnu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggingarvirksemi" msd="SNSAar" join="right">fíggingarvirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="handilsvinna" msd="SFSNar" lemmaRef="bd:586256">Handilsvinna</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="handilsvinna" msd="SFSAar" join="right" lemmaRef="bd:586256">handilsvinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="handil" msd="SMSAar" lemmaRef="bd:567172">handil</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="høvuðsvinna" msd="SFSAar" join="right" lemmaRef="bd:520629">høvuðsvinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hjávinna" msd="SFSAar" join="right" lemmaRef="bd:520493">hjávinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="handilsvinna" msd="SFSNar" lemmaRef="bd:586256">Handilsvinna</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWNSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="umfar" msd="SNSDar" lemmaRef="bd:537118">umfari</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="bankavirksemi" msd="SNSAar">bankavirksemi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vekseleraravirksemi" msd="SNSAar" join="right">vekseleraravirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">Hvørt</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vekslari" msd="SMSNar" join="right" lemmaRef="bd:548378">vekslari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="valda" msd="VNMPS3" lemmaRef="bd:576421">veldst</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="liva" msd="VNAPS3" lemmaRef="bd:576308">livir</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="handla" msd="VIAtnp" lemmaRef="bd:550300">handla</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="handla" msd="VNAPP3" lemmaRef="bd:550300">handla</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virðisbræv" msd="SNPDar" lemmaRef="bd:538281">virðisbrøvum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="millumgongumaður" msd="SMPNar" lemmaRef="bd:568307">millumgongumenn</w>
+            <w lemma="tvs." msd="TS">tvs.</w>
+            <w lemma="meklari" msd="SMPNar" join="right" lemmaRef="bd:546569">meklarar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eyðkenni" msd="SNSNAr" lemmaRef="bd:572161">Eyðkennið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="slíkur" msd="PINpSA" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="vinnuvirki" msd="SNSAar">vinnuvirki</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="varur" msd="APSNSN" lemmaRef="bd:554883">vart</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lýsing" msd="SFPDar" lemmaRef="bd:525379">lýsingum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kundarøkt" msd="SFSDar" join="right">kundarøkt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="yrkisfólk" msd="SNSNar" join="right">yrkisfólk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">Somuleiðis</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="kundaskari" msd="SMSNar">kundaskari</w>
+            <w lemma="leita" msd="VNAPS3" lemmaRef="bd:552369">leitar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="vi" msd="Adegnc">vi</w>
+            <w lemma="ðkomandi" msd="Adegnc" join="right">ðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" join="right" lemmaRef="bd:514256">sum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="serligur" msd="APSFSA" lemmaRef="bd:556727">serliga</w>
+            <w lemma="vitan" msd="SFSAar" lemmaRef="bd:533339">vitan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunnleiki" msd="SMSAar" lemmaRef="bd:513995">kunnleika</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="marknaður" msd="SMSAAr" lemmaRef="bd:566163">marknaðin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útboð" msd="SNSDar" join="right" lemmaRef="bd:571438">útboði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirspurningur" msd="SMSDar" lemmaRef="bd:539156">eftirspurningi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="prísáseting" msd="SFSDar" join="right" lemmaRef="bd:525613">prísáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handla" msd="VNAPS3" lemmaRef="bd:550300">handlar</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="vegna" msd="DNd" join="right" lemmaRef="bd:513710">vegna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">Hesin</w>
+            <w lemma="háttur" msd="SMSNar" lemmaRef="bd:567481">háttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="handilsvinna" msd="SFSAar" lemmaRef="bd:586256">handilsvinnu</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="blanda" msd="VIMtnp" lemmaRef="bd:549441">blandast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="róptur" msd="LSNSN" lemmaRef="bd:559918">rópt</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="kapitalrøkt" msd="SFSNar" join="both">kapitalrøkt</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="danskur" msd="APSNSD" lemmaRef="bd:562763">donskum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="róptur" msd="LSNSN" lemmaRef="bd:559918">rópt</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="portefølje" msd="SFSNar" join="left">portefølje</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="pleje" msd="F" join="right">pleje</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eyðkenni" msd="SNSNAr" lemmaRef="bd:572161">Eyðkennið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kapitalrøkt" msd="SFSAar">kapitalrøkt</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">virðisbrøv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="keypa" msd="LSNPN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="selja" msd="LSNPN" lemmaRef="bd:576279">seld</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="goymsla" msd="SFSDar" lemmaRef="bd:520288">goymslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skifta" msd="Adegnc" lemmaRef="bd:553799">skiftandi</w>
+            <w lemma="stødd" msd="SFSDar" join="right" lemmaRef="bd:536179">stødd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="peningastovnur" msd="SMPAar" join="right" lemmaRef="bd:540810">peningastovnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">ætlanin</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="f" msd="DNS">f</w>
+            <w lemma="remst" msd="DNS">remst</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="kapitalur" msd="SMSAAr" lemmaRef="bd:542714">kapitalin</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avkast" msd="SNSNAr" lemmaRef="bd:537440">avkastið</w>
+            <w lemma="økja" msd="VNMPS3" join="right" lemmaRef="bd:554078">økist</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="154" msd="NOgnc">154</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="handilsvinna" msd="SFSAar" join="right" lemmaRef="bd:586256">handilsvinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanligt</w>
+            <w lemma="upplýsa" msd="APWNSN" lemmaRef="bd:553529">upplýsta</w>
+            <w lemma="v" msd="SNSNar">v</w>
+            <w lemma="innuveg" msd="DNd" join="right">innuveg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handla" msd="VNAPS3" lemmaRef="bd:550300">handlar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="aktivitetur" msd="SMSNAr" join="right" lemmaRef="bd:531518">aktiviteturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">Dentur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vav" msd="SNSAAr" lemmaRef="bd:577185">vavið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="handil" msd="SMPDAr" lemmaRef="bd:567172">handlunum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="regluligur" msd="APSNSN" lemmaRef="bd:557154">regluligt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">Millum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umstøður" msd="SFPAar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="nevna" msd="VIMtnp" lemmaRef="bd:553339">nevnast</w>
+            <w lemma="stødd" msd="SFSNAr" lemmaRef="bd:536179">støddin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ogn" msd="SNPAAr" lemmaRef="bd:576965">ognini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="peningaligur" msd="APSNPA" lemmaRef="bd:555894">peningalig</w>
+            <w lemma="líkindi" msd="SNPAar" lemmaRef="bd:574251">líkindi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="partabræv" msd="SNPAAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="støðisogn" msd="SFSAar" join="right">støðisogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skjótleiki" msd="SMSNAr" lemmaRef="bd:547501">skjótleikan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="umsetningur" msd="SMSDAr">umsetninginum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virðisbræv" msd="SNPDAr" join="right" lemmaRef="bd:538281">virðisbrøvunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stødd" msd="SFSNAr" lemmaRef="bd:536179">støddin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="um" msd="SMSDAr" lemmaRef="bd:513687">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="setningur" msd="SMSDAr" join="right" lemmaRef="bd:541180">setninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="søluágóðin" msd="SFSNAr">søluágóðin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vekt" msd="SFSNAr" lemmaRef="bd:536579">vektin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="handil" msd="SMPDar" lemmaRef="bd:567172">handlum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búskapur" msd="SMSDar" lemmaRef="bd:565984">búskap</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inum" msd="DNd">inum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="reglusemi" msd="SFSNar" lemmaRef="bd:544294">reglusemi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="handil" msd="SMSAar" lemmaRef="bd:567172">handil</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="per" msd="SMSDAr" lemmaRef="bd:586895">per</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sóninum" msd="SMSDAr">sóninum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T." msd="TS">T.</w>
+            <w lemma="d." msd="TS">d.</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PIMpSN" join="right" lemmaRef="bd:513752">ein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="handil" msd="SMSAar" lemmaRef="bd:567172">handil</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virðisbræv" msd="SNPDar" lemmaRef="bd:538281">virðisbrøvum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="risiko" msd="SMSAar">risiko</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="liður" msd="SMSNar" lemmaRef="bd:531202">liður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tænastuviðurskifti" msd="SNSDar" join="right">tænastuviðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lættur" msd="APSNSN" join="right" lemmaRef="bd:564309">lætt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSNar" lemmaRef="bd:576757">ari</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">Rekur</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="handil" msd="SMSAar" lemmaRef="bd:567172">handil</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virðisbræv" msd="SNPDar" lemmaRef="bd:538281">virðisbrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="tøkur" msd="APSMSA" lemmaRef="bd:555502">tøkan</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="handla" msd="VIAtnp" lemmaRef="bd:550300">handla</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="handil" msd="SMPDar" join="right" lemmaRef="bd:567172">handlum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="avmarking" msd="SFSDAr" lemmaRef="bd:524478">avmarkingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="handil" msd="SFSAar" lemmaRef="bd:567172">handils</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="áðurnevndur" msd="APWFPA" lemmaRef="bd:579127">áðurnevndu</w>
+            <w lemma="umstøður" msd="SFPAar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lutfall" msd="SNSAAr" lemmaRef="bd:528641">lutfallið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="títtleiki" msd="SMSAAr" lemmaRef="bd:548191">títtleikan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handil" msd="SMPDAr" lemmaRef="bd:567172">handlunum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDar" lemmaRef="bd:538281">virðisbrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="við" msd="Adegnc" lemmaRef="bd:513701">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="koma" msd="Adegnc" join="right" lemmaRef="bd:576176">komandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="stuttfreistaður" msd="LSNSN" lemmaRef="bd:580761">stuttfreistað</w>
+            <w lemma="likviditetsyvirskot" msd="SNSNar" join="right">likviditetsyvirskot</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handil" msd="SMSAar" lemmaRef="bd:567172">handil</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="handilsvinna" msd="SFSAar" join="right" lemmaRef="bd:586256">handilsvinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="PIMpSA" join="right" lemmaRef="bd:513752">ein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="handil" msd="SMSDar" lemmaRef="bd:567172">handli</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="ætla" msd="VIAtnp" join="right" lemmaRef="bd:549302">ætlast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="virða" msd="SNPNar" join="right" lemmaRef="bd:518958">virð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="isbrøv" msd="SNPNar" join="right">isbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSNPN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">sigast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="reka" msd="Adegnc" lemmaRef="bd:576063">rekandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umferðarogn" msd="SFSDAr" join="right">umferðarognini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tílíkur" msd="PIMpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Frípartabræv" msd="SNPNar">Frípartabrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="rættindi" msd="SNPNar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSNPN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="virðisbræv" msd="SNSDar" join="right" lemmaRef="bd:538281">virðisbrævi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umferðarogn" msd="SFSDAr">umferðarognini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="vinna" msd="APWFSD" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="reka" msd="Adegnc" join="right" lemmaRef="bd:576063">rekandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">virðisbrøv</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="PIMpSD" join="right" lemmaRef="bd:513752">einum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="fella" msd="VIAtnp" lemmaRef="bd:553868">fella</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="vinnuligur" msd="APWFSA" lemmaRef="bd:557165">vinnuligu</w>
+            <w lemma="umferðarogn" msd="SFSAAr" join="right">umferðarognina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" join="right" lemmaRef="bd:547448">skattgjaldarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="prógva" msd="VIAtnp" join="right" lemmaRef="bd:552753">prógva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="gjørligur" msd="APSNSN" lemmaRef="bd:556767">gjørligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avsanna" msd="VIAtnp" lemmaRef="bd:551019">avsanna</w>
+            <w lemma="áðurnevndur" msd="LWMSA" lemmaRef="bd:579127">áðurnevnda</w>
+            <w lemma="varhugi" msd="SMSAar" lemmaRef="bd:549207">varhuga</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="fyrri" msd="ASWNSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" join="right" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">virðisbrøv</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eyga" msd="SNSAar" join="right" lemmaRef="bd:513549">eyga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">Virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="støðisogn" msd="SFSNar">støðisogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skattgjaldari" msd="SMSDar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="falla" msd="VNAPP3" lemmaRef="bd:576422">falla</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umferðarogn" msd="SFSAAr" join="right">umferðarognina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T." msd="TS">T.</w>
+            <w lemma="d." msd="TS">d.</w>
+            <w lemma="partabræv" msd="SNPNar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="peningastovnur" msd="SMSNar" lemmaRef="bd:540810">peningastovnur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="dótturfelag" msd="SNSDar" join="right" lemmaRef="bd:535482">dótturfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="vara" msd="Adegnc" lemmaRef="bd:551382">varandi</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="SMSDar" join="right" lemmaRef="bd:564397">ein</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ískoyti" msd="SNSNar" lemmaRef="bd:573293">ískoyti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="vanligur" msd="APWNSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="bankavirksemi" msd="SNSAar" join="right">bankavirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="falla" msd="VNAPP3" lemmaRef="bd:576422">falla</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ogn" msd="SFSAAr" lemmaRef="bd:576965">ognina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umferðarpartabræv" msd="SNPDar">umferðarpartabrøvum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="banki" msd="SMSDAr" join="right" lemmaRef="bd:513763">bankanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="vir" msd="SNSNar">vir</w>
+            <w lemma="ðisbræv" msd="SNSNar">ðisbræv</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="ætla" msd="VIMtnp" lemmaRef="bd:549302">ætlast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="støði" msd="SNSDar" lemmaRef="bd:572988">støðis</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tognarendamál" msd="SNSDar" join="right">tognarendamáli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="objektivar" msd="APSFPA">objektivar</w>
+            <w lemma="umstøður" msd="SFPAar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="undirbyggja" msd="VIAtnp" join="right" lemmaRef="bd:554110">undirbyggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partabræv" msd="SNPNAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="serligur" msd="APSNSD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="vinnuligur" msd="APSNSD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="endamál" msd="SNPDar" join="right" lemmaRef="bd:514788">endamáli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="nærri" msd="ASWNSA" lemmaRef="bd:586805">næsta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virðisbræv" msd="SNSAar" lemmaRef="bd:538281">virðisbræv</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuligur" msd="APWNSD" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðisbræv" msd="SNSNAr" lemmaRef="bd:538281">virðisbrævið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="155" msd="NOgnc">155</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útvegan" msd="SFSDAr" lemmaRef="bd:536845">útveganini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="greiddur" msd="APSNSN" join="right" lemmaRef="bd:563174">greitt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðisbræv" msd="SNSNAr" lemmaRef="bd:538281">virðisbrævið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="víður" msd="DNd" join="right" lemmaRef="bd:563491">víð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="DNd" lemmaRef="bd:576757">ari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="motiv" msd="SNSNAr" lemmaRef="bd:570823">motivið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="virðisbræv" msd="SNSAAr" lemmaRef="bd:538281">virðisbrævið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virðisbræv" msd="SNSNAr" lemmaRef="bd:538281">virðisbrævið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umferðarogn" msd="SFSDAr" join="right">umferðarognini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">virðisbrøv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útvega" msd="LSNPN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSMSN" lemmaRef="bd:557602">ávísur</w>
+            <w lemma="vandi" msd="SMSNar" lemmaRef="bd:569357">vandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="accepteraður" msd="LSMSN" join="right">accepteraður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">Hesin</w>
+            <w lemma="vandi" msd="SMSNar" lemmaRef="bd:569357">vandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvur" msd="APSNSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="nokk" msd="DNd" lemmaRef="bd:587391">nokk</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="virðisbræv" msd="SNPAAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ferðarogn" msd="SFSAAr" join="right">ferðarognina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="vandi" msd="SMSNAr" lemmaRef="bd:569357">vandin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stórur" msd="APSMSN" join="right" lemmaRef="bd:578418">stórur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útvegan" msd="SFSDAr" join="right" lemmaRef="bd:536845">útveganini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="fast" msd="DNd" join="right" lemmaRef="bd:579497">fast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="objektivar" msd="APSFPA">objektivar</w>
+            <w lemma="umstøður" msd="SFPAar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="undirbyggja" msd="VIAtnp" lemmaRef="bd:554110">undirbyggja</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">Virðisbræv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarkrav" msd="SNSNar" join="right">fíggjarkrav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="met" msd="LSNSN" lemmaRef="bd:576950">met</w>
+            <w lemma="t" msd="LSNSN">t</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuligur" msd="APWNSD" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="skifta" msd="VIAtnp" lemmaRef="bd:553799">skifta</w>
+            <w lemma="status" msd="SMSAar" join="right" lemmaRef="bd:569607">status</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNPDAr" join="right" lemmaRef="bd:573238">virðis</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bræv" msd="SNPDAr" lemmaRef="bd:527774">brøvunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="van" msd="APWFPD" join="right">van</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="liga" msd="APWFPD" lemmaRef="bd:577144">ligu</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppger" msd="SFSAAr">uppger</w>
+            <w lemma="ðina" msd="SFSAAr">ðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="APWFSD" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APWFSD" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">Virðisbrøvini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="fara" msd="LSNPN" lemmaRef="bd:576051">farin</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="støðisogn" msd="SFSAAr" join="right">støðisognina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="upprunaligur" msd="APWNSN" lemmaRef="bd:555959">upprunaliga</w>
+            <w lemma="søla" msd="SNSNar" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">sigast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="geva" msd="LSNSN" lemmaRef="bd:576061">givið</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">Dentur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="virðisbræv" msd="SNSAAr" join="right" lemmaRef="bd:538281">virðisbrævið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgera" msd="LWMSN" lemmaRef="bd:575727">Avger</w>
+            <w lemma="anda" msd="APSMSN" lemmaRef="bd:549434">andi</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="nevna" msd="LSNSN" join="right" lemmaRef="bd:553339">nevnt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="objektivu" msd="APWFPN">objektivu</w>
+            <w lemma="umstøður" msd="SFPNAr" join="right" lemmaRef="bd:569238">umstøðurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="strangur" msd="APSNPN" lemmaRef="bd:562811">strong</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="próv" msd="SNPAar">próv</w>
+            <w lemma="byrð" msd="SNPAar" join="right">byrð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="una" msd="SFSAAr" join="right">una</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="umstøður" msd="SFPNar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avgerð" msd="SFSDAr" join="right" lemmaRef="bd:533493">avgerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ognartíð" msd="SFSNAr">ognartíðin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umstøður" msd="SFPNar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="undirbyggja" msd="VIAtnp" join="right" lemmaRef="bd:554110">undirbyggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="serligur" msd="APSNPA" lemmaRef="bd:556727">serlig</w>
+            <w lemma="vinnuligur" msd="APSNPA" lemmaRef="bd:557165">vinnulig</w>
+            <w lemma="áhugamál" msd="SNPAar" lemmaRef="bd:517731">áhugamál</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="ávísur" msd="APWNPA" lemmaRef="bd:557602">ávísu</w>
+            <w lemma="virðisbræv" msd="SNPAAr" join="right" lemmaRef="bd:538281">virðisbrøvini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvur" msd="APSNSD" join="right" lemmaRef="bd:555235">sjálvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="langur" msd="ACSFSA" lemmaRef="bd:564185">longri</w>
+            <w lemma="tíð" msd="SFSAar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="blíva" msd="LSNPN" lemmaRef="bd:575803">blivin</w>
+            <w lemma="støðisogn" msd="SFSNar" join="right">støðisogn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuvirksemi" msd="SNSDAr">vinnuvirkseminum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="skattskyldugur" msd="APWNSD" join="right" lemmaRef="bd:554319">skattskylduga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skifta" msd="VNAPP3" lemmaRef="bd:553799">skifta</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvur" msd="APSMSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="status" msd="SMSAar" join="right" lemmaRef="bd:569607">status</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="vinnuligur" msd="APWNSN" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="e" msd="PINpSN">e</w>
+            <w lemma="itt" msd="PINpSN">itt</w>
+            <w lemma="krav" msd="SNSNar" join="right" lemmaRef="bd:537766">krav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="blíva" msd="LSNPN" lemmaRef="bd:575803">blivin</w>
+            <w lemma="støði" msd="Adegnc" lemmaRef="bd:572988">støðis</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ogn" msd="SFSNar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DNd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">Virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="vinnuligur" msd="APWNSN" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="steðga" msd="LSNSN" join="right" lemmaRef="bd:549678">steðgað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="APSNPN" lemmaRef="bd:557165">vinnulig</w>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggingarvirksemi" msd="SNSNar">Fíggingarvirksemi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fíggingarvirksemi" msd="SNSDar">fíggingarvirksemi</w>
+            <w lemma="skilja" msd="VNMPS3" join="right" lemmaRef="bd:576280">skilst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="liva" msd="VNAPS3" lemmaRef="bd:576308">livir</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="lán" msd="SNSAar" lemmaRef="bd:576930">lán</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="keypa" msd="VIAtnp" lemmaRef="bd:553478">keypa</w>
+            <w lemma="fíggjarkrav" msd="SNPAar" join="right">fíggjarkrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSNPN" join="right" lemmaRef="bd:576279">seld</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="pant" msd="SNSNar" join="left" lemmaRef="bd:516362">pant</w>
+            <w lemma="tryggja" msd="LSNPN" lemmaRef="bd:549740">tryggjað</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avgjaldssáttmáli" msd="SMPAar" join="right">avgjaldssáttmálar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="óansæð" msd="DNd" lemmaRef="bd:586869">óansæð</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fæ" msd="SNSNAr" lemmaRef="bd:518920">fæið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útvegan" msd="SFSAAr" lemmaRef="bd:536845">útveganina</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="eginkapitalur" msd="SNSDar" lemmaRef="bd:539165">eginkapitali</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fremmandafígging" msd="SFSDar" join="right">fremmandafígging</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggingarvirksemi" msd="SNSDar">fíggingarvirksemi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skilmarka" msd="VIMtnp" lemmaRef="bd:550091">skilmarkast</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="passivur" msd="APWFSD" lemmaRef="bd:555139">passivu</w>
+            <w lemma="íløga" msd="SFSDAr" join="right" lemmaRef="bd:524236">íløguni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="fíggingarvirksemi" msd="SNSNar" join="right">fíggingarvirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">Vegleiðandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="skilmarkan" msd="SFSAar">skilmarkan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vav" msd="DNd" lemmaRef="bd:577185">Vavið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="útinna" msd="VNAPS3" lemmaRef="bd:553956">útinnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útvegur" msd="SMSAAr" join="right" lemmaRef="bd:566859">útveg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="SMSAAr" lemmaRef="bd:576756">an</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stovnan" msd="SMSAAr" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNSDAr" join="right" lemmaRef="bd:537766">kravinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="krav" msd="SNSDAr" join="right" lemmaRef="bd:537766">kravinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNSDar" join="right" lemmaRef="bd:537766">kravi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" join="right" lemmaRef="bd:576280">skilja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vanligur" msd="APSNPN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="fíggjarkrav" msd="SNPNar">fíggjarkrøv</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="lánsbræv" msd="SNPNar" lemmaRef="bd:538214">lánsbrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vanligur" msd="APSNPN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="pantibræv" msd="SNPNar">pantibrøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ábending" msd="SFSAar" lemmaRef="bd:526473">ábending</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="passivur" msd="APSFSA" lemmaRef="bd:555139">passiva</w>
+            <w lemma="íløga" msd="SFSAar" join="right" lemmaRef="bd:524236">íløgu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarkrav" msd="SNPNar">Fíggjarkrøv</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="individuel" msd="APSNPN">individuel</w>
+            <w lemma="skuldarbræv" msd="SNPNar" join="right" lemmaRef="bd:538252">skuldarbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgjaldssáttmáli" msd="SMPNar" join="right">avgjaldssáttmálar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="atypiskur" msd="APSNPN" lemmaRef="bd:558241">atypisk</w>
+            <w lemma="pantibræv" msd="SNPNar">pantibrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="ábending" msd="SFSAar" lemmaRef="bd:526473">ábending</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fíggingarvirk" msd="SNSAar" join="right">fíggingarvirk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="semi" msd="SFSAar" join="right" lemmaRef="bd:573830">semi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuligt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nevna" msd="VIMtnp" lemmaRef="bd:553339">nevnast</w>
+            <w lemma="tveir" msd="NCNPN" lemmaRef="bd:530548">tvey</w>
+            <w lemma="dømi" msd="SNPNar" join="right" lemmaRef="bd:572116">dømi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="lýsa" msd="VIAtnp" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="skilmarkanina" msd="SFSAAr" join="right">skilmarkanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="fyrri" msd="ASWNSN" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattgjaldari" msd="SMSAar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" join="right" lemmaRef="bd:514256">sum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="vav" msd="DNd" lemmaRef="bd:577185">vavið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="156" msd="NOgnc">156</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="íløga" msd="SFPAar" join="right" lemmaRef="bd:524236">íløgur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="seinur" msd="ACWNSN" lemmaRef="bd:555778">seinna</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="PIMpSA" join="right" lemmaRef="bd:513752">ein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="fíggingarvirksemi" msd="SNSAar" join="right">fíggingarvirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinnurekandi" msd="Adegnc" join="right" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="mekanikari" msd="SMSNar" join="right" lemmaRef="bd:546568">mekanikari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="investerað" msd="VUAtnp">investerað</w>
+            <w lemma="meginpartur" msd="SMSAAr" lemmaRef="bd:532197">meginpartin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="pantibræv" msd="SNPAar" join="right">pantibrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="stuttur" msd="APSFSA" lemmaRef="bd:562083">stutta</w>
+            <w lemma="afturgjaldstíð" msd="SFSAar" join="right">afturgjaldstíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="afturgjaldstíð" msd="SFSNAr">afturgjaldstíðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nakar" msd="PINpPA" lemmaRef="bd:587899">nøkur</w>
+            <w lemma="pantibræv" msd="SNPAar">pantibrøv</w>
+            <w lemma="blíva" msd="VNAAS3" lemmaRef="bd:575803">bleiv</w>
+            <w lemma="stuttur" msd="ACSFSN" join="right" lemmaRef="bd:562083">styttri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="innfrían" msd="SFSAar" join="right">innfrían</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">Tilsamans</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="viðkoma" msd="VUAtnp" lemmaRef="bd:576175">viðkom</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="89" msd="NOgnc">89</w>
+            <w lemma="pantibræv" msd="SNPNar" join="right">pantibrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="keyp" msd="SNPNAr" lemmaRef="bd:515578">Keypini</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="fíggja" msd="LSNPN" lemmaRef="bd:549744">fíggjað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kassak" msd="APSMSD">kassak</w>
+            <w lemma="reditti" msd="SNSDar" join="right">reditti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="nakar" msd="PINpPD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="pantibræv" msd="SNPNAr">pantibrøvini</w>
+            <w lemma="útgeva" msd="LSNPN" lemmaRef="bd:576085">útgivin</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eingin" msd="PINpPN" lemmaRef="bd:587901">Ongi</w>
+            <w lemma="pantibræv" msd="SNPNar">pantibrøv</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="selja" msd="LSNPN" join="right" lemmaRef="bd:576279">seld</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dømi" msd="SNSDar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="keypmaður" msd="SMSNar" lemmaRef="bd:567924">keypmaður</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="investerað" msd="VUAtnp">investerað</w>
+            <w lemma="tøkur" msd="APSMSA" lemmaRef="bd:555502">tøkan</w>
+            <w lemma="kapitalur" msd="SMSAar" lemmaRef="bd:542714">kapital</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="pantibræv" msd="SNPAar" join="right">pantibrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hendinga" msd="Adegnc" lemmaRef="bd:564141">hendinga</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tal" msd="SFSNar" lemmaRef="bd:537360">tal</w>
+            <w lemma="an" msd="SFSNar" lemmaRef="bd:576756">an</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="útgivin" msd="APSNPD" lemmaRef="bd:582346">útgivnum</w>
+            <w lemma="pantibræv" msd="SNPDar">pantibrøvum</w>
+            <w lemma="o.l." msd="TS" join="right">o.l.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="DNS" lemmaRef="bd:564189">flest</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útlán" msd="SNSAar" join="right" lemmaRef="bd:517867">útlán</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="útlán" msd="SNPAar" lemmaRef="bd:517867">útlán</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="pantibræv" msd="SNPNar">pantibrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="skuldarbræv" msd="SNPNar" lemmaRef="bd:538252">skuldarbrøv</w>
+            <w lemma="útgeva" msd="LSNPN" lemmaRef="bd:576085">útgivin</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="kreditor" msd="SMSAar" join="right">kreditor</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stórur" msd="ASWMSN" lemmaRef="bd:578418">Størsti</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDAr" lemmaRef="bd:576930">lánunum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="afturgjaldstíð" msd="SFSAar" join="right">afturgjaldstíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="faktiskur" msd="APWFSN" lemmaRef="bd:558664">faktiska</w>
+            <w lemma="afturgjaldstíð" msd="SFSNAr">afturgjaldstíðin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ASWNPD" lemmaRef="bd:564189">flestu</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="stuttur" msd="ACSFSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kursvinningur" msd="SMSNAr">kursvinningurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="nakar" msd="PINpPA" lemmaRef="bd:587899">nøkur</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="nakað" msd="DNd" lemmaRef="bd:587348">nakað</w>
+            <w lemma="stórur" msd="ACSMSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="rentuinntøka" msd="SFSNAr" join="right" lemmaRef="bd:522268">rentuinntøkan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kursvinningur" msd="SMSNAr">Kursvinningurin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuligur" msd="APSNSD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="útlánsvirksemi" msd="SNSDar" join="right">útlánsvirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Realisatiónsprinsippið" msd="SNSNAr">Realisatiónsprinsippið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lagurprincippið" msd="SNSNAr">lagurprincippið</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høvuðsregla" msd="SFSNAr" join="right" lemmaRef="bd:520625">høvuðsreglan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="LSNPN" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="realisasjónsprinsippinum" msd="SNSDAr" join="right">realisasjónsprinsippinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="avhendingarupphædd" msd="SFSAar">avhendingarupphædd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegan" msd="SFPAar" join="right" lemmaRef="bd:536845">útveganar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Uppgerðarháttur" msd="SMSNAr">Uppgerðarhátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabræv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabræv</w>
+            <w lemma="háttur" msd="SMSNAr" join="right" lemmaRef="bd:567481">hátturin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hyggja" msd="VIMtnp" lemmaRef="bd:576325">hyggjast</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="júst" msd="DNd" lemmaRef="bd:587338">júst</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="partabræv" msd="SNSNAr" join="right" lemmaRef="bd:538228">partabrævið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSNSN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="partabrævaeigari" msd="SMSNar">partabrævaeigari</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samur" msd="PINpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSNSN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="avhendað" msd="LSNSN">avhendað</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="FIFO" msd="TS" join="left">FIFO</w>
+            <w lemma="prinsipp" msd="SNSNar" join="right" lemmaRef="bd:583459">prinsipp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ið" msd="CS" join="right" lemmaRef="bd:513697">ið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="realisatiónsprinsippið" msd="SNSAAr">realisatiónsprinsippið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="einaferð" msd="DNd" lemmaRef="bd:587165">einaferð</w>
+            <w lemma="med" msd="DGd" lemmaRef="bd:586841">med</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="velja" msd="VIAtnp" lemmaRef="bd:554155">velja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="lagurprinsipp" msd="SNSAAr" join="right">lagurprinsippið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="lagurpr" msd="SNPAar">lagurpr</w>
+            <w lemma="insippinum" msd="SNSDAr">insippinum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="staðfesta" msd="LSMSN" lemmaRef="bd:553837">staðfestur</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skifta" msd="VIAtnp" lemmaRef="bd:553799">skifta</w>
+            <w lemma="prinsipp" msd="SNSAar" join="right" lemmaRef="bd:583459">prinsipp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="velja" msd="VUAtnp" lemmaRef="bd:554155">valt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="lagurprinsipp" msd="SNSAAr" join="right">lagurprinsippið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="velja" msd="VNAPS3" lemmaRef="bd:554155">Velur</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="lagurprinsipp" msd="SNSAAr" join="right">lagurprinsippið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuár" msd="SNSAAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ár" msd="SNSNAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="enda" msd="VNAPS3" join="right" lemmaRef="bd:549452">endar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ár" msd="SNSNAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="byrja" msd="VNAPS3" join="right" lemmaRef="bd:549807">byrjar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ár" msd="SNSNAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="byrja" msd="VNAPS3" join="right" lemmaRef="bd:549807">byrjar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ár" msd="SNSNAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="enda" msd="VNAPS3" join="right" lemmaRef="bd:549452">endar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="120" msd="NOgnc" join="right">120</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="útvegan" msd="SFPAar" lemmaRef="bd:536845">útveganir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útveganarpeningur" msd="SMSNAr">útveganarpeningurin</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ársbyrjan" msd="SFSAar" lemmaRef="bd:536727">ársbyrjan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="keypa" msd="LSNSN" join="right" lemmaRef="bd:553478">keypt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ár" msd="SMSGar" lemmaRef="bd:517748">árs</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VNAPS3" lemmaRef="bd:549537">útvegar</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ár" msd="SNSNAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="enda" msd="VNAPS3" join="right" lemmaRef="bd:549452">endar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="140" msd="NOgnc" join="right">140</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="søluupphædd" msd="SFSNAr">søluupphæddin</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="virði" msd="SNSNar" lemmaRef="bd:573238">virði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="seldur" msd="APWNSD" lemmaRef="bd:578715">selda</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ársendi" msd="SMSDar" join="right" lemmaRef="bd:548552">ársenda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ár" msd="SNSNAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="byrja" msd="VNAPS3" join="right" lemmaRef="bd:549807">byrjar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ársendi" msd="SMSDar" lemmaRef="bd:548552">ársenda</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="120" msd="NOgnc" join="right">120</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="157" msd="NOgnc">157</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.6" msd="TS" join="right">M.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="INNFRÍAN" msd="SFSNAr" join="right">INNFRÍAN</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">SØLU</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">ONNUR</w>
+            <w lemma="avhenda" msd="SFSNar" lemmaRef="bd:553757">AVHENDAN</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">ENN</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">SØLU</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="FÍGGJARKRØVUM" msd="SFPDar">FÍGGJARKRØVUM</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="LEYSGERAN" msd="SFSDar">LEYSGERAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="skuld" msd="SMSDar" lemmaRef="bd:535969">SKULD</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">Krøv</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="pengi" msd="SMPAar" join="right" lemmaRef="bd:546940">pengar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="kalla" msd="VIMtnp" lemmaRef="bd:550422">kallast</w>
+            <w lemma="virðisbræv" msd="SNPNar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="lánsbræv" msd="SNPNar" join="right" lemmaRef="bd:538214">lánsbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skuld" msd="SNPNar" lemmaRef="bd:535969">skuldar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNPNar" lemmaRef="bd:527774">brøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="pantibræv" msd="SNPNar" join="right">pantibrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="høvuðsregla" msd="SFSNAr" lemmaRef="bd:520625">Høvuðsreglan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sk" msd="VNAAP3">sk</w>
+            <w lemma="ulu" msd="VNAAP3">ulu</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="óansæð" msd="APSNSN" join="right" lemmaRef="bd:586906">óansæð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="króna" msd="SFPDar" lemmaRef="bd:521043">krónum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útlendskur" msd="APSMSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="valuti" msd="SMSDar" join="right" lemmaRef="bd:548322">valuta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="gamal" msd="APSNSN" lemmaRef="bd:562213">gamalt</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nakar" msd="PINpPN" lemmaRef="bd:587899">Nøkur</w>
+            <w lemma="undantak" msd="SNPNar" lemmaRef="bd:537126">undantøk</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innfrían" msd="SFSNar" join="right">innfrían</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarkrav" msd="SNPDar">fíggjarkrøvum</w>
+            <w lemma="umfata" msd="LSFSN" join="right" lemmaRef="bd:552333">umfatað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">Reglan</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="peningur" msd="SNPAar" lemmaRef="bd:540811">peninga</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="krav" msd="SNPAar" join="right" lemmaRef="bd:537766">krøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="óansæð" msd="DNd" lemmaRef="bd:586869">óansæð</w>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="lánsbræv" msd="SNPAar" join="right" lemmaRef="bd:538214">lánsbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pantibræv" msd="SNPAar">pantibrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuldarbræv" msd="SNPAar" join="right" lemmaRef="bd:538252">skuldarbrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">Og</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="óan" msd="CS">óan</w>
+            <w lemma="síggja" msd="LSNSN" lemmaRef="bd:514175">sæð</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="APSNSD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinna" msd="APSNSD" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="liga" msd="APSNSD" lemmaRef="bd:577144">ligum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">Tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyriliggur" msd="VNAPS3">fyriliggur</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rættarkrav" msd="SNSNar" lemmaRef="bd:537995">rættarkrav</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gjalding" msd="SFSAar" lemmaRef="bd:524957">gjalding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="peningur" msd="SMSDar" join="right" lemmaRef="bd:540811">peningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="individuell" msd="APSNPA">individuell</w>
+            <w lemma="krav" msd="SNPAar" join="right" lemmaRef="bd:537766">krøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="løn" msd="SMPAar" join="right" lemmaRef="bd:576943">lønar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samsýningarágóðar" msd="APSMPA">samsýningarágóðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stuttfreistaður" msd="APSNPA" lemmaRef="bd:580761">stuttfreistað</w>
+            <w lemma="lán" msd="SNPAar" lemmaRef="bd:576930">lán</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fevndur" msd="SFSNar" lemmaRef="bd:579113">Fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="peningakrav" msd="SNPNar" join="right">peningakrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="óansæð" msd="DNd" lemmaRef="bd:586869">óansæð</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virða" msd="SNSAar" join="right" lemmaRef="bd:518958">virð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="isbrøv" msd="SNPAar">isbrøv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">Lógin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="siga" msd="LSNSN" lemmaRef="bd:576426">sagt</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útlendskur" msd="APSNPA" join="right" lemmaRef="bd:557701">útlendsk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="valuti" msd="SMSAar" join="right" lemmaRef="bd:548322">valuta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="fevna" msd="VNAPP3" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="kursvinningur" msd="SMSAar">kursvinning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNPDar" join="right" lemmaRef="bd:537766">krøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="t" msd="SFSNar">t</w>
+            <w lemma="ap" msd="SFSNar">ap</w>
+            <w lemma="fevna" msd="VNAPP3" lemmaRef="bd:553332">fevna</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hækking" msd="SFPAar" lemmaRef="bd:525081">hækkingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lækking" msd="SFPAar" lemmaRef="bd:525343">lækkingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="børskursinum" msd="SMSDAr" join="right">børskursinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="broyta" msd="LSNPD" lemmaRef="bd:553579">broyttum</w>
+            <w lemma="rentuviðurskifti" msd="SNPDar" join="right">rentuviðurskiftum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="virðisbroyting" msd="SFPAar" join="right">virðisbroytingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="viðurskifti" msd="SNPDar" join="right" lemmaRef="bd:573245">viðurskiftum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="indeksreguleringar" msd="SFPNar">indeksreguleringar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="valutakursbroytingar" msd="SFPNar">valutakursbroytingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="regla" msd="SFPDAr" join="right" lemmaRef="bd:522235">reglunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" join="right" lemmaRef="bd:577069">Tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="halda" msd="VUAtnp" lemmaRef="bd:576164">hildið</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="skylda" msd="SFPAar" join="right" lemmaRef="bd:522870">skyldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="pant" msd="SNSNAr" lemmaRef="bd:516362">pantið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kautión" msd="SFSNAr" lemmaRef="bd:577888">kautiónin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="nøkta" msd="Adegnc" join="right" lemmaRef="bd:552431">nøktandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="umfata" msd="LSNSN" join="right" lemmaRef="bd:552333">umfatað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ser-regla" msd="SFPNar">serreglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuldari" msd="SMPDar" join="right" lemmaRef="bd:547535">skuldarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="fevna" msd="VNAPP3" lemmaRef="bd:553332">fevna</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="trygging" msd="SFPAar" lemmaRef="bd:526187">tryggingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endurgjaldsupphædd" msd="SFPAar" join="right">endurgjaldsupphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áognari" msd="SMSNAr" lemmaRef="bd:548550">áognarin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="missur" msd="SMSAAr" lemmaRef="bd:566626">missin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="krav" msd="SNSDar" join="right" lemmaRef="bd:537766">kravi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hefta" msd="LSFSN" lemmaRef="bd:553792">heft</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="orsøkini" msd="SFSDAr">orsøkini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinningur" msd="SMSAAr" lemmaRef="bd:542165">vinningin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSAAr" join="right" lemmaRef="bd:577069">tapið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="premiulánsbræv" msd="SNPAar" join="right">premiulánsbrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="premia" msd="SFSNAr" lemmaRef="bd:522117">Premian</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fev" msd="LSFSN">fev</w>
+            <w lemma="nd" msd="LSFSN">nd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="99" msd="NOgnc">99</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="29." msd="NOgnc">29.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1998" msd="NOgnc">1998</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="burturluting" msd="SFSDar" lemmaRef="bd:524620">burturluting</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">Reglan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýtilig" msd="APSNPA">umbýtilig</w>
+            <w lemma="lánsbræv" msd="SNPAar" lemmaRef="bd:538214">lánsbrøv</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="konvertiblar" msd="APSMPA" join="left">konvertiblar</w>
+            <w lemma="obliga" msd="DNd">obliga</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sjón" msd="SFPAar" join="right" lemmaRef="bd:535335">sjónir</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Umbýtilig" msd="APSNPN">Umbýtilig</w>
+            <w lemma="lánsbræv" msd="SNPNar" lemmaRef="bd:538214">lánsbrøv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="viðgera" msd="LSNPN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinn" msd="SMSDar">kapitalvinn</w>
+            <w lemma="ingskatta" msd="SMSDar" join="right">ingskatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="høvuðsregla" msd="SFSNAr" lemmaRef="bd:520625">høvuðsreglan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sk" msd="APWFSD">sk</w>
+            <w lemma="attskyldugu" msd="APWFSD">attskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ásanna" msd="LSNPN" lemmaRef="bd:551020">ásannað</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="realisasjóns" msd="SMSGar" join="left">realisasjóns</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="prindsippið" msd="SNSNAr" join="right">prindsippið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="nakar" msd="PINpPN" lemmaRef="bd:587899">nøkur</w>
+            <w lemma="ávísur" msd="APSNPN" lemmaRef="bd:557602">ávís</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="realisasjónsháttin" msd="SMSAAr" join="right">realisasjónsháttin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="realisera" msd="LSNPN" join="right" lemmaRef="bd:551625">realiserað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="realisering" msd="SFSNar">realisering</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="treyta" msd="LSFSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ogn" msd="SMSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aran" msd="SMSAAr">aran</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuldari" msd="SMSAAr" join="right" lemmaRef="bd:547535">skuldaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="innfrían" msd="SFSDar">innfrían</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avhending" msd="SFSDar" join="right" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="debitorskifti" msd="SNSNar">debitorskifti</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kreditor" msd="SMSNar">kreditor</w>
+            <w lemma="samtykkja" msd="VNAPS3" lemmaRef="bd:554136">samtykkir</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="158" msd="NOgnc">158</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="debitorskifti" msd="SNSNar">debitorskifti</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kreditor" msd="SMSNar">kreditor</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="samtykki" msd="SNSAar" lemmaRef="bd:530084">samtykki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyriliggur" msd="VNAPS3">fyriliggur</w>
+            <w lemma="realisering" msd="SFSNar">realisering</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kreditor" msd="SMSAar" join="right">kreditor</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="debitorskifti" msd="SNSNar">debitorskifti</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kreditor" msd="SMSNar">kreditor</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="samtykkja" msd="VIAtnp" join="right" lemmaRef="bd:554136">samtykkja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="realisering" msd="SFSAar">realisering</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="debitor" msd="SMSAar" join="right">debitor</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="kreditor" msd="SMSAar">kreditor</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">ongin</w>
+            <w lemma="realisering" msd="SFSNar">realisering</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="kreditor" msd="SMSNar">kreditor</w>
+            <w lemma="avhenda" msd="VNAPS3" lemmaRef="bd:553757">avhend</w>
+            <w lemma="ar" msd="VNAPS3" lemmaRef="bd:576757">ar</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="triðjamaður" msd="SMSAar" join="right">triðjamann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyriliggur" msd="VNAPS3">fyriliggur</w>
+            <w lemma="avhending" msd="SFSNar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kreditor" msd="SMSAar" join="right">kreditor</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="debitor" msd="SMSAar" join="right">debitor</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">Tá</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">ongin</w>
+            <w lemma="realisering" msd="SFSNar">realisering</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDAr" lemmaRef="bd:535969">skuldini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="debitor" msd="SMSDar" join="right">debitor</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="umstøður" msd="SFPNar" join="right" lemmaRef="bd:569238">Umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="realisering" msd="SFSAar">realisering</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="innfríar" msd="VNAPS3">innfríar</w>
+            <w lemma="skuld" msd="SFSAAr" lemmaRef="bd:535969">skuldina</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heilur" msd="DNd" join="left" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" join="right" lemmaRef="bd:557624">partvíst</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">Bæði</w>
+            <w lemma="ognari" msd="SMSNar" lemmaRef="bd:546849">ognari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuldari" msd="SMSNar" lemmaRef="bd:547535">skuldari</w>
+            <w lemma="ásanna" msd="VNAPP3" lemmaRef="bd:551020">ásanna</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSAar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">Undir</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="punkt" msd="SNSAar" lemmaRef="bd:516423">punkt</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="konvertering" msd="SFSNar">konvertering</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="krav" msd="SNSDar" lemmaRef="bd:537766">kravi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="debitorfelag" msd="SNSDAr" join="right">debitorfelagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ognari" msd="SMSNAr" lemmaRef="bd:546849">ognarin</w>
+            <w lemma="avhenda" msd="VNAPS3" lemmaRef="bd:553757">avhendar</w>
+            <w lemma="krav" msd="SNSAAr" join="right" lemmaRef="bd:537766">kravið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="meina" msd="VNMPS3" join="right" lemmaRef="bd:550923">meinast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ognarrættur" msd="SMSNAr">ognarrætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">flutt</w>
+            <w lemma="ur" msd="DNd" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="avhending" msd="SFSNAr" lemmaRef="bd:524466">avhendingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogna" msd="SMSDar" lemmaRef="bd:550912">ognar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rættur" msd="SMSDAr" lemmaRef="bd:566096">rættinum</w>
+            <w lemma="henda" msd="VNAPS3" lemmaRef="bd:553756">hendir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSMSD" lemmaRef="bd:563109">fríum</w>
+            <w lemma="vilji" msd="SMSDar" lemmaRef="bd:549218">vilja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tvungin" msd="LSFSN" join="right">tvungin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ognarrættur" msd="SMSNAr">ognarrætturin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">fluttur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbýti" msd="SNSDar" join="right" lemmaRef="bd:573143">umbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gáva" msd="SFSDar" join="right" lemmaRef="bd:520375">gávu</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="arvaforskot" msd="SNSDar" join="both">arvaforskoti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="kreditor" msd="F" join="left">kreditor</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="forfylging" msd="SFSNar" join="right" lemmaRef="bd:524844">forfylging</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útlutan" msd="SFSDar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="deyðsbúgv" msd="SMSDar" join="right" lemmaRef="bd:570637">deyðsbúgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">Broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtalutreyt" msd="SFPDAr">avtalutreytunum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sovorðin" msd="APSNSD" lemmaRef="bd:582466">sovorðnum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">broytingin</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="stovnan" msd="SMSAAr" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="nýggjur" msd="APSNSD" lemmaRef="bd:563018">nýggjum</w>
+            <w lemma="krav" msd="SNSDar" lemmaRef="bd:537766">kravi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="broyting" msd="SFSDar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">Fer</w>
+            <w lemma="samanlegging" msd="SFSNar" lemmaRef="bd:525733">samanlegging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="PPN3SN" lemmaRef="bd:587908">ta</w>
+            <w lemma="lan" msd="SNSNar">lan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="realisering" msd="SFSAar" join="right">realisering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="samanlegging" msd="SFSNAr" lemmaRef="bd:525733">samanleggingin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattafríur" msd="APSFSA" lemmaRef="bd:563116">skattafría</w>
+            <w lemma="samanlegging" msd="SFSAar" join="right" lemmaRef="bd:525733">samanlegging</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarkrav" msd="SNPDar">fíggjarkrøvum</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="útvegur" msd="SMSAAr" lemmaRef="bd:566859">útveg</w>
+            <w lemma="an" msd="SMSAAr" join="right" lemmaRef="bd:576756">an</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arupphædd" msd="SFSAar">arupphædd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avhendingarupphædd" msd="SFSAar" join="right">avhendingarupphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS" join="right">t.e.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="i" msd="SMSDar">i</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="útveganarupphædd" msd="SFSNar">útveganarupphædd</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="krav" msd="SNSAAr" join="right" lemmaRef="bd:537766">kravið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="staðfesta" msd="VIMtnp" join="right" lemmaRef="bd:553837">staðfestast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kursvirði" msd="SNSAAr" join="right">kursvirðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="útvega" msd="LSNSN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Avhendingarupphædd" msd="SFSNAr">Avhendingarupphæddin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="kasta" msd="VNAPS3" lemmaRef="bd:552555">kastar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="realisa" msd="SFSDar">realisa</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sjón" msd="SFSDar" join="right" lemmaRef="bd:535335">sjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="søluupphædd" msd="SFSNAr" join="right">søluupphæddin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="akkorddividenda" msd="SFSNar">akkorddividenda</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arvaforskot" msd="SNSDar">arvaforskoti</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avdráttur" msd="SMPDar" join="right" lemmaRef="bd:567642">avdráttum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="møguligur" msd="APSMSN" lemmaRef="bd:557122">møguligur</w>
+            <w lemma="lutfalsligur" msd="APSMSN" lemmaRef="bd:556956">lutfalsligur</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SMSNar" lemmaRef="bd:576765">ur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avgjaldskyldugu" msd="APWFSA">avgjaldskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="hvør" msd="PINpSA" join="right" lemmaRef="bd:587906">hvørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="niðanfyri" msd="DNd" join="right" lemmaRef="bd:587355">niðanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skuld" msd="SFSDAr" join="right" lemmaRef="bd:535969">skuldini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stovna" msd="LSFSN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frígeva" msd="LSFSN" join="right" lemmaRef="bd:576087">frígivin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">Virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stovna" msd="LSFSN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="upphædd" msd="SFSNAr" join="right" lemmaRef="bd:536498">upphæddin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="útgoldið" msd="LSNSA" join="right">útgoldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="stovna" msd="LSNSN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="avtala" msd="LSNSN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="møguligur" msd="APSNSD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="skuldarskifti" msd="SNSDar" join="right">skuldarskifti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skuld" msd="SFSDAr" join="right" lemmaRef="bd:535969">skuldini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frígeva" msd="LSFSN" join="right" lemmaRef="bd:576087">frígivin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skuld" msd="SFSNAr" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSNAr" lemmaRef="bd:576757">arin</w>
+            <w lemma="rindar" msd="VNAPS3" join="right">rindar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avdráttur" msd="SMPDar" join="right" lemmaRef="bd:567642">avdráttum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avgjaldskyldugu" msd="APWFSA">avgjaldskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="stórur" msd="APSMSN" lemmaRef="bd:578418">stórur</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lutfall" msd="SNSAAr" lemmaRef="bd:528641">lutfallið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="innloysingarvirðið" msd="SNSAAr" join="left">innloysingarvirðið</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="útveganarvirði" msd="SNSAAr" join="right" lemmaRef="bd:585762">útveganarvirðið</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innloysingarvirðið" msd="SNSAAr" join="right">innloysingarvirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="159" msd="NOgnc">159</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="lán" msd="SNSNar" join="right" lemmaRef="bd:576930">lán</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="næmur" msd="TT" join="right" lemmaRef="bd:562987">nom</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stovna" msd="LSNSN" lemmaRef="bd:551162">stovnað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="undirkursur" msd="SNSGar" join="right" lemmaRef="bd:566643">undirkurs</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="80.000" msd="NOgnc">80.000</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="útgoldnar" msd="LSFPN" join="right">útgoldnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="stovna" msd="LSNSN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="árligur" msd="APSMSN" lemmaRef="bd:556751">Árligur</w>
+            <w lemma="avdráttur" msd="SMSNar" lemmaRef="bd:567642">avdráttur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="10.000" msd="NOgnc" join="right">10.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kurstap" msd="SNSNar">Kurstap</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="avdráttur" msd="SMSAar" lemmaRef="bd:567642">avdrátt</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="80,000" msd="NOgnc">80,000</w>
+            <pc lemma="x" msd="KO">x</pc>
+            <w lemma="10.000" msd="NOgnc">10.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="2.000" msd="NOgnc">2.000</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="lán" msd="SFPNar" join="right" lemmaRef="bd:576930">Láns</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="handilsútreiðsla" msd="SFPNar">handilsútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stovnan" msd="SMSAAr" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="gebyrer" msd="F" join="both">gebyrer</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="kurtage" msd="F" join="both">kurtage</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stovningarprovisión" msd="SFSNar">stovningarprovisión</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSFPN" lemmaRef="bd:518970">lagdar</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="útvegan" msd="SMSDAr" lemmaRef="bd:536845">útvegan</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arvirði" msd="SNSDAr" join="right">arvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lánsútreiðsla" msd="SFPAar">lánsútreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpSA" join="right" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="stovningur" msd="SMPAar" lemmaRef="bd:541580">stovningar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="provisión" msd="SFSNar" join="right">provisión</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grannskoðan" msd="SFPNar" join="right" lemmaRef="bd:534120">grannskoðanar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sakføraraútreiðsla" msd="SFPNar">sakføraraútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="upptøka" msd="SFSAar" lemmaRef="bd:523888">upptøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstur" msd="SMSDAr" join="right" lemmaRef="bd:567627">rakstrinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSAar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innloysing" msd="SFSAar">innloysing</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="søluupphædd" msd="SFSDAr">søluupphæddini</w>
+            <w lemma="ávíkavist" msd="DGd">ávíkavist</w>
+            <w lemma="gjaldsupphædd" msd="SFSDAr" join="right">gjaldsupphæddini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">Bert</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="1.000" msd="NOgnc" join="right">1.000</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="likamligur" msd="APSMPA" lemmaRef="bd:556552">likamligar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SFSAar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIMpSD" join="right" lemmaRef="bd:555427">slíkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nevna" msd="LSMSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avgjaldskyldugu" msd="APWFSA">avgjaldskyldugu</w>
+            <w lemma="upphædd" msd="SFSAAr" join="right" lemmaRef="bd:536498">upphæddina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="samanlagdur" msd="LWMSN" lemmaRef="bd:561209">samanlagdi</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="álmanakkaár" msd="SNSDar" lemmaRef="bd:517736">álmanakkaári</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stórur" msd="ACSMSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.000" msd="NOgnc" join="right">1.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="smáur" msd="ACWMPN" lemmaRef="bd:564414">smærru</w>
+            <w lemma="vinningur" msd="SMPNAr" lemmaRef="bd:542165">vinningarnir</w>
+            <w lemma="undantikin" msd="LSMPN" lemmaRef="bd:581415">undantiknir</w>
+            <w lemma="skattskylda" msd="SFSDar" join="right" lemmaRef="bd:527491">skattskyldu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="berur" msd="APSNPN" lemmaRef="bd:554888">Bert</w>
+            <w lemma="tap" msd="SNPNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lánsbræv" msd="SNPDar" join="right" lemmaRef="bd:538214">lánsbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pantibræv" msd="SNPDar">pantibrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuldarbræv" msd="SNPDar" join="right" lemmaRef="bd:538252">skuldarbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virðisbrævamarknaður" msd="SMPDar" join="right">virðisbrævamarknaðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="kapitalvinningsinntøka" msd="SFSDAr" join="right">kapitalvinningsinntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSAAr" lemmaRef="bd:576938">lógina</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="forða" msd="VIAtnp" lemmaRef="bd:552974">forða</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="misbrúk" msd="SNSDar" lemmaRef="bd:516109">misbrúki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="familjuviðurskifti" msd="SNPDar" join="right">familjuviðurskiftum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNPDAr" join="right" lemmaRef="bd:537766">krøvunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="óskerdur" msd="APSNPN" lemmaRef="bd:579406">óskerd</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsinntøka" msd="SFSDAr" join="right">kapitalvinningsinntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="debitorum" msd="SMPDar">debitorum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðurlagsvinna" msd="SFSDar" join="right">viðurlagsvinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kapitalvinningskattalóg" msd="SFSNAr">Kapitalvinningskattalógin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="debitorum" msd="SMPDar">debitorum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viður" msd="SFSDar" join="right" lemmaRef="bd:566565">viður</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lagsvinna" msd="SFSDar" join="right">lagsvinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSNPN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">Neyðugt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="serregla" msd="SFPDar">serreglum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kravánari" msd="SMSNAr">kravánarin</w>
+            <w lemma="eingin" msd="PIFpSA" lemmaRef="bd:587901">onga</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="kapi" msd="SFSAar">kapi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="talvinningsinntøku" msd="SFSAar">talvinningsinntøku</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="mótrokna" msd="VIAtnp" lemmaRef="bd:550962">mótrokna</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="missa" msd="LSMSN" join="right" lemmaRef="bd:553983">mistur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="gald" msd="SMSNar">gald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="andi" msd="SMSNar" join="right" lemmaRef="bd:513785">andi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattapro" msd="SNSNAr">skattapro</w>
+            <w lemma="senda" msd="SNSNAr" lemmaRef="bd:553766">sentið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="rikin" msd="APSNSA" lemmaRef="bd:581328">rikið</w>
+            <w lemma="felag" msd="SNSAar" lemmaRef="bd:535493">felag</w>
+            <w lemma="ofta" msd="DNS" lemmaRef="bd:579499">oftast</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="skatta" msd="LSNSN" join="both" lemmaRef="bd:552600">skattað</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="skattur" msd="LSMSN" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="aður" msd="DNd" join="right">aður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skuldari" msd="SMPAar" lemmaRef="bd:547535">skuldarar</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="regla" msd="SFSDar" lemmaRef="bd:522235">reglu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="tap" msd="SNSNar" join="left" lemmaRef="bd:577069">tap</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skuldari" msd="SMPAar" join="right" lemmaRef="bd:547535">skuldarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="útlán" msd="SMPAar" join="right" lemmaRef="bd:517867">útláns</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgdarskuldari" msd="SMPAar">ábyrgdarskuldarar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="peningastovnur" msd="SMPDar" join="right" lemmaRef="bd:540810">peningastovnum</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="skuldari" msd="SMPAar" lemmaRef="bd:547535">skuldarar</w>
+            <w lemma="mein" msd="VNMPP3" join="right" lemmaRef="bd:516066">mein</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VNMPP3">ast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="umsetningsskuldarar" msd="SMPNar" join="both">umsetningsskuldarar</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="skuldari" msd="SMPNar" join="right" lemmaRef="bd:547535">skuldarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="keypa" msd="VUAtnp" lemmaRef="bd:553478">keypt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="borg" msd="SFSAar" join="right" lemmaRef="bd:533594">borg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNPNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="skuldari" msd="SMPDar" join="right" lemmaRef="bd:547535">skuldarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útlán" msd="SNSDar" join="right" lemmaRef="bd:517867">útláni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vi" msd="VIMtnp">vi</w>
+            <w lemma="ðgerast" msd="VIMtnp">ðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningslóg" msd="SFSDAr" join="right">kapitalvinningslógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="umsetningsskuldararum" msd="SMPDar" join="both">umsetningsskuldararum</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSMPN" lemmaRef="bd:576279">seldir</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDar" join="right" lemmaRef="bd:535361">skattalóg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ini" msd="DNd" join="right">ini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="skuldari" msd="SMPAar" lemmaRef="bd:547535">skuldarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="staðfesta" msd="VNAPS3" lemmaRef="bd:553837">staðfestir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tap" msd="SNSAar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="úrslitaleysur" msd="APSFSD" lemmaRef="bd:557344">úrslitaleysa</w>
+            <w lemma="innheinting" msd="SFSDar" join="right" lemmaRef="bd:525107">innheinting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">reglan</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="nærri" msd="ASWNSA" lemmaRef="bd:586805">næsta</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurlagsvinna" msd="SFSAar" join="right">viðurlagsvinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="krav" msd="SNPNar" join="right" lemmaRef="bd:537766">krøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="innvunnin" msd="LSNPN">innvunnin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lata" msd="LSNPN" lemmaRef="bd:576191">latin</w>
+            <w lemma="afturfyri" msd="DGd" lemmaRef="bd:587880">afturfyri</w>
+            <w lemma="latur" msd="SMSAAr" lemmaRef="bd:561191">latan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWNSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="umfar" msd="SNSDar" lemmaRef="bd:537118">umfari</w>
+            <w lemma="inntøkuføra" msd="LSNPN" lemmaRef="bd:553402">inntøkuførd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="160" msd="NOgnc">160</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kursvirði" msd="SNSAar" join="right">kursvirði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="tap" msd="SNSAar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rinda" msd="VIAtnp" join="right">rinda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vinna" msd="SMSAar" join="right" lemmaRef="bd:575908">vinn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SMSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="v" msd="DNd">v</w>
+            <w lemma="ið" msd="DNd" lemmaRef="bd:513697">ið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalur" msd="SMSDar" lemmaRef="bd:542714">kapital</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vinningsskattalóg" msd="SFSDAr" join="right">vinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="merkja" msd="VNAPP3" join="right" lemmaRef="bd:554052">merkja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kursvirði" msd="SNSAAr" join="right">kursvirðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyrri" msd="ASSFSD" lemmaRef="bd:586802">fyrstan</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="tøkuført" msd="DNd">tøkuført</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" join="right" lemmaRef="bd:522235">reglunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tal" msd="SNSNar" lemmaRef="bd:537360">tal</w>
+            <w lemma="an" msd="SFSNar" lemmaRef="bd:576756">an</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="kursvirði" msd="SNSNAr">kursvirðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyrsta" msd="DNS" lemmaRef="bd:527199">fyrstan</w>
+            <w lemma="tíð" msd="SFSDar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="avdráttur" msd="SMSAar" join="right" lemmaRef="bd:567642">avdrátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="staðfesta" msd="VIMtnp" join="right" lemmaRef="bd:553837">staðfestast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="úrslitaleysur" msd="APSFSA" lemmaRef="bd:557344">úrslitaleysa</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="APSMSA" join="right" lemmaRef="bd:553757">avhendan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="avhendað" msd="LSNSN" join="right">avhendað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">Við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vøra" msd="SMPDar" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænastuskuldari" msd="SMPDar">tænastuskuldarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðurlagsvinna" msd="SFSDar">viðurlagsvinnu</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="valutakurstap" msd="SNSNar" join="right">valutakurstap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">Tapið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSNSN" join="right" lemmaRef="bd:576419">goldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Valutakursvinningur" msd="SMSNar">Valutakursvinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="tap" msd="SNSNar" join="left" lemmaRef="bd:577069">tap</w>
+            <w lemma="Valutakursvinningur" msd="SMSNar">Valutakursvinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="valutakurstap" msd="SNSNar">valutakurstap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarkrav" msd="SNPDar">fíggjarkrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">Vinningurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="staðfesta" msd="LSMSN" lemmaRef="bd:553837">staðfestur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSNSN" join="right" lemmaRef="bd:576419">goldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="siga" msd="LSNSN" lemmaRef="bd:576426">sagt</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="valutakursvinningur" msd="SMSNar">valutakursvinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="tap" msd="SNSNar" join="left" lemmaRef="bd:577069">tap</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hervið" msd="DNd" lemmaRef="bd:587896">hervið</w>
+            <w lemma="meintur" msd="LSNSN" lemmaRef="bd:559728">meint</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="valutakursvinningur" msd="SMSNar">valutakursvinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="tap" msd="SNSNar" join="both" lemmaRef="bd:577069">tap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útland" msd="SNSAAr" join="right" lemmaRef="bd:528102">útlandið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lántøka" msd="SFSDar" lemmaRef="bd:521356">lántøku</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rakstur" msd="SMSAAr" lemmaRef="bd:567627">raksturin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rakstrartól" msd="SNPAar">rakstrartól</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" join="right" lemmaRef="bd:563845">líknandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="partafelag" msd="SNPDar" lemmaRef="bd:535653">partafeløgum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="smápartafelag" msd="SNPDar" lemmaRef="bd:535727">smápartafeløgum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="mangur" msd="ASWFPN" lemmaRef="bd:564189">flestu</w>
+            <w lemma="valutakursvinningar" msd="SFPNar">valutakursvinningar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="tap" msd="SNSAar" join="left" lemmaRef="bd:577069">tap</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattsgjaldarans" msd="SMSGAr">skattsgjaldarans</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.7" msd="TS" join="right">M.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">VINNINGUR</w>
+            <w lemma="ella" msd="APWNSN" lemmaRef="bd:513686">ELLA</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">TAP</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">VIÐ</w>
+            <w lemma="eftirgeving" msd="SFSDar" join="right" lemmaRef="bd:524707">EFTIRGEVING</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrning" msd="SFSDar" lemmaRef="bd:524921">FYRNING</w>
+            <w lemma="V.M" msd="TS" join="right">V.M</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">SKULD</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eftirgeving" msd="SFSDar" join="right" lemmaRef="bd:524707">eftirgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrning" msd="SFSDar" join="right" lemmaRef="bd:524921">fyrning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="konfusjón" msd="SFSDar">konfusjón</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="samanrenning" msd="SFSNar" join="both" lemmaRef="bd:525735">samanrenning</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="præklusjón" msd="SFSDar">præklusjón</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="neyðskuld" msd="SFSDar">neyðskuld</w>
+            <w lemma="ar" msd="SFSDar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="semja" msd="SFSDar" lemmaRef="bd:522562">semju</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvboðin" msd="APSFSD" lemmaRef="bd:562709">sjálvbodnari</w>
+            <w lemma="skuldarsemja" msd="SFSDar">skuldarsemju</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="upp" msd="SFSAAr" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="hædd" msd="SFSAAr" join="right" lemmaRef="bd:534305">hæddina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="niðurskriva" msd="LSFSN" lemmaRef="bd:552777">niðurskrivað</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kursvirði" msd="SNSAAr">kursvirðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="krav" msd="SNPDAr" join="right" lemmaRef="bd:537766">krav</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inum" msd="SNPDAr">inum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kreditor" msd="SMSAar" join="right">kreditor</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="eftirgivin" msd="LSFSN" lemmaRef="bd:582344">eftirgivin</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="viðgera" msd="LSNPN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAr" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="síggja" msd="LSNSN" lemmaRef="bd:514175">sæð</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="spekulasjón" msd="SFSAar" join="right">spekulasjón</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undantikin" msd="DNd" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="spekulasjón" msd="SFSAar" join="right">spekulasjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gáva" msd="SFSAar" join="right" lemmaRef="bd:520375">gávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="nakar" msd="PINpSA" lemmaRef="bd:587899">nakað</w>
+            <w lemma="virði" msd="SNSAar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="nýggjur" msd="APWFPD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gjalding" msd="SFSDar" lemmaRef="bd:524957">gjalding</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frígeving" msd="SFSDar">frígeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="óansæð" msd="DNd" lemmaRef="bd:586869">óansæð</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="gjalding" msd="SFSNAr" lemmaRef="bd:524957">gjaldingin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frígevingin" msd="SFSNAr">frígevingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDAr" lemmaRef="bd:535969">skuldini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hvør" msd="PQNpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stovna" msd="LSFSN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSMSN" lemmaRef="bd:557602">ávísur</w>
+            <w lemma="munur" msd="SMSNar" join="right" lemmaRef="bd:565797">munur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lækking" msd="SFSAar" lemmaRef="bd:525343">lækking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="framflytingbærum" msd="APSMSD">framflytingbærum</w>
+            <w lemma="halla" msd="SMSDar" lemmaRef="bd:550418">halli</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="niðan" msd="DNd" join="right" lemmaRef="bd:587351">Niðan</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§2" msd="NOgnc">§2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="161" msd="NOgnc">161</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danskur" msd="APSFPD" lemmaRef="bd:562763">donskum</w>
+            <w lemma="króna" msd="SFPDar" lemmaRef="bd:521043">krónum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útlendskur" msd="APSMSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="valuti" msd="SMSDar" join="right" lemmaRef="bd:548322">valuta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skuldareftirgeving" msd="SFSNar">Skuldareftirgeving</w>
+            <w lemma="fyriliggur" msd="VNAPS3" join="right">fyriliggur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ognari" msd="SMSNar" lemmaRef="bd:546849">ognari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuldari" msd="SMSNar" lemmaRef="bd:547535">skuldari</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDAr" lemmaRef="bd:535969">skuldini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skuldari" msd="SMSDar" join="right" lemmaRef="bd:547535">skuldara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eftirgeving" msd="SFSNAr" lemmaRef="bd:524707">eftirgevingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sk" msd="SFSDAr">sk</w>
+            <w lemma="uldini" msd="SFSDAr">uldini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="einstakur" msd="APSFSA" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="singulær" msd="APSFSN" join="left">singulær</w>
+            <w lemma="ordning" msd="SFSNar" join="right">ordning</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="samlaður" msd="APSFSA" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="skuld" msd="SFSAAr" lemmaRef="bd:535969">skuldina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skuldari" msd="SMSDAr" lemmaRef="bd:547535">skuldaranum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="frivillig" msd="APSFSN" join="left">frivillig</w>
+            <w lemma="akkord" msd="SFSNar" join="right">akkord</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">Tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="krav" msd="SNPNAr" lemmaRef="bd:537766">krøvini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ognari" msd="SMSDAr" lemmaRef="bd:546849">ognaranum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="niðurskriva" msd="LSNPN" lemmaRef="bd:552777">niðurskrivað</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="eftirgeving" msd="SFSNAr" lemmaRef="bd:524707">eftirgevingin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lækking" msd="SFSAar" lemmaRef="bd:525343">lækking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="framfluttum" msd="APSNSD">framfluttum</w>
+            <w lemma="hall" msd="SNSDar" join="right" lemmaRef="bd:528601">halli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="niðurskriva" msd="LSNSN" lemmaRef="bd:552777">niðurskrivað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ognari" msd="SMSAAr" join="right" lemmaRef="bd:546849">ognaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eftirgeving" msd="SFSNAr" lemmaRef="bd:524707">eftirgevingin</w>
+            <w lemma="ik" msd="DNd">ik</w>
+            <w lemma="ki" msd="DNd">ki</w>
+            <w lemma="skattskyldugur" msd="APSFSN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýttur" msd="APSNSN" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="lækka" msd="VIMtnp" join="right" lemmaRef="bd:549976">lækkast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fyriliggur" msd="VNAPS3">Fyriliggur</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skuldareftirgeving" msd="SFSNar" join="right">skuldareftirgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="niðurskriva" msd="LSNSN" lemmaRef="bd:552777">niðurskrivað</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ognari" msd="SMSAAr" join="right" lemmaRef="bd:546849">ognaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="eftirgeving" msd="SFSNAr" lemmaRef="bd:524707">eftirgevingin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="munur" msd="SMSDAr" lemmaRef="bd:565797">muninum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="krav" msd="SNSDAr" lemmaRef="bd:537766">kravinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ognari" msd="SMSAAr" lemmaRef="bd:546849">ognaran</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="niðurskriva" msd="LSNSN" lemmaRef="bd:552777">niðurskrivað</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.d." msd="TS">T.d.</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSAar" join="right" lemmaRef="bd:537766">krav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="næmur" msd="TT" join="right" lemmaRef="bd:562987">nom</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kreditor" msd="SMSAar" join="right">kreditor</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="niðurskriva" msd="LSNSN" lemmaRef="bd:552777">niðurskrivað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kr" msd="TS">kr</w>
+            <w lemma="editor" msd="SMSAar" join="right">editor</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" join="right" lemmaRef="bd:576403">fingið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="debitor" msd="SMSNar">debitor</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="realisera" msd="VUAtnp" lemmaRef="bd:551625">realiserað</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="aktivur" msd="SNPAar" join="right" lemmaRef="bd:555225">aktiv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útlutan" msd="SFSNar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kreditorarnar" msd="SMPAAr">kreditorarnar</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="konkursordaninum" msd="SMSDAr" join="right">konkursordaninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="trupul" msd="APSNSN" lemmaRef="bd:562314">trupult</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="krav" msd="SNSDAr" lemmaRef="bd:537766">kravinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ognari" msd="SMSAAr" join="right" lemmaRef="bd:546849">ognaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skuldareftirgeving" msd="SFSAar">skuldareftirgeving</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kreditor" msd="SMSDar" join="right">kreditor</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="triðjamaður" msd="SMSAar" join="right">triðjamann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útgangspunkt" msd="SNSNar">útgangspunkt</w>
+            <w lemma="ætla" msd="VIMtnp" join="right" lemmaRef="bd:549302">ætlast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ognari" msd="SMSNAr" lemmaRef="bd:546849">ognarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="niðurskriva" msd="VNAPS3" lemmaRef="bd:552777">niðurskrivar</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="krav" msd="SNSDAr" lemmaRef="bd:537766">kravinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kreditor" msd="SMSAar" join="right">kreditor</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="avtala" msd="SFPNar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSMPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="mega" msd="VNAPP3" lemmaRef="bd:576398">mugu</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="høvuðsheiti" msd="SNPDar" lemmaRef="bd:572374">høvuðsheitum</w>
+            <w lemma="góðtaka" msd="VIMtnp" join="right" lemmaRef="bd:576129">góðtakast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelag" msd="SNSDar" lemmaRef="bd:535850">áhugafelags</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skap" msd="SNSDar" join="right" lemmaRef="bd:536850">skapi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ofta" msd="DNC" lemmaRef="bd:579499">oftari</w>
+            <w lemma="henda" msd="VIAtnp" join="right" lemmaRef="bd:553756">henda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskyldugur" msd="APSFSA" join="right" lemmaRef="bd:554319">skattskylduga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APSFSA" join="right" lemmaRef="bd:554317">skylduga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirgeving" msd="SFSAar" join="right" lemmaRef="bd:524707">eftirgeving</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="aktivur" msd="SNPDAr" join="right" lemmaRef="bd:555225">aktivunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="virðismeta" msd="LSNPN" join="right" lemmaRef="bd:553548">virðismett</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="aktivur" msd="SNPNAr" lemmaRef="bd:555225">Aktivini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="virðismeta" msd="VIMtnp" lemmaRef="bd:553548">virðismetast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handilsvirði" msd="SNSAAr" join="right" lemmaRef="bd:585538">handilsvirðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fyritreyt" msd="SFSDar" join="right" lemmaRef="bd:534038">fyritreyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="aktivur" msd="SNPNAr" lemmaRef="bd:555225">aktivini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSNPN" lemmaRef="bd:576279">seld</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ein" msd="PIMpSD" join="right" lemmaRef="bd:513752">einum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="virðisás" msd="SFSNar">virðisás</w>
+            <w lemma="eting" msd="SFSNAr" lemmaRef="bd:524766">etingin</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grundarlag" msd="SNSDar" lemmaRef="bd:535530">grundarlagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársroknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565907">ársroknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="roknskaparligu" msd="APWNPN">roknskaparligu</w>
+            <w lemma="virði" msd="SNPNAr" lemmaRef="bd:573238">virðini</w>
+            <w lemma="regulera" msd="VIMtnp" lemmaRef="bd:551516">regulerast</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="niðureftir" msd="DNd" lemmaRef="bd:587380">niðureftir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handilsvirði" msd="SNPAAr" join="right">handilsvirðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ogn" msd="SFPNar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="javnan" msd="DNd" join="right" lemmaRef="bd:586953">javnan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útskotin" msd="LSMSN" lemmaRef="bd:582183">Útskotin</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skuld" msd="SFSNar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VIMtnp" lemmaRef="bd:514175">Síggjast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kautión" msd="SFPDar" lemmaRef="bd:577888">kautiónum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="triðjamaður" msd="SMPDar" join="right">triðjamonnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="siga" msd="LSNSN" lemmaRef="bd:576426">sagt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSNAr">kapitalvinningsskattalógin</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="eftirgeving" msd="SFPAar" lemmaRef="bd:524707">eftirgevingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="eftirgeving" msd="SFPAar" lemmaRef="bd:524707">eftirgevingar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="nærstandandi" msd="Adegnc" join="right" lemmaRef="bd:563633">nærstandandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hallur" msd="SNSNar" join="right" lemmaRef="bd:538594">Hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nýta" msd="LSNSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="minka" msd="VIMtnp" lemmaRef="bd:550045">minkast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skattskyldugur" msd="APWMSD" join="left" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="geva" msd="LWFSD" lemmaRef="bd:576061">givnu</w>
+            <w lemma="upphædd" msd="SFSDAr" join="right" lemmaRef="bd:536498">upphæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5b" msd="NOgnc">5b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrning" msd="SFSDar" lemmaRef="bd:524921">fyrning</w>
+            <w lemma="meina" msd="VNMPS3" lemmaRef="bd:550923">meinast</w>
+            <w lemma="fyrning" msd="SFSNar" lemmaRef="bd:524921">fyrning</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lógarregla" msd="SFPDAr">lógarreglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="annaðhvørt" msd="DNd" lemmaRef="bd:577235">annaðhvørt</w>
+            <w lemma="norskur" msd="APWFSN" lemmaRef="bd:559121">Norska</w>
+            <w lemma="lóg" msd="SFSNaP" lemmaRef="bd:576938">Lóg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="20" msd="NOgnc" join="left">20</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarfreist" msd="SFSNar" join="right" lemmaRef="bd:534040">fyrningarfreist</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="1908" msd="NOgnc">1908</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="5" msd="NOgnc" join="left">5</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrna" msd="SFSNar" lemmaRef="bd:553330">fyrn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingarfreist" msd="SFSNar" join="right">ingarfreist</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skuldareftirgeving" msd="SFSAar">skuldareftirgeving</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fyrning" msd="SFSDar" lemmaRef="bd:524921">fyrning</w>
+            <w lemma="detta" msd="VIAtnp" lemmaRef="bd:575963">detta</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ognari" msd="SMSNAr" lemmaRef="bd:546849">ognarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">Kundi</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="rindað" msd="VUAtnp">rindað</w>
+            <w lemma="skuld" msd="SFSAAr" join="right" lemmaRef="bd:535969">skuldina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="blíva" msd="VNAAS3" lemmaRef="bd:575803">bleiv</w>
+            <w lemma="fyrnaður" msd="LSFSN" join="right" lemmaRef="bd:580243">fyrnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="skuld" msd="SFSDAr" join="right" lemmaRef="bd:535969">skuldini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" join="right" lemmaRef="bd:587306">Hinvegin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="162" msd="NOgnc">162</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="skuld" msd="SFSAAr" join="right" lemmaRef="bd:535969">skuldina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="partvísur" msd="DNd" join="right" lemmaRef="bd:557624">partvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDAr" join="right" lemmaRef="bd:542165">vinninginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">Hevði</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="eingin" msd="PINpSA" lemmaRef="bd:587901">onki</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kreditor" msd="SMSAar" join="right">kreditor</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="blíva" msd="VNAAS3" lemmaRef="bd:575803">bleiv</w>
+            <w lemma="fyrnaður" msd="LSNSN" join="right" lemmaRef="bd:580243">fyrnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">ongin</w>
+            <w lemma="skattur" msd="SFSNar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSNar">ing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="debitor" msd="SMSDar" join="right">debitor</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrning" msd="SFSNAr" lemmaRef="bd:524921">Fyrningin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="samur" msd="PIFpPA" lemmaRef="bd:562852">somu</w>
+            <w lemma="avleiðing" msd="SFPAar" join="right" lemmaRef="bd:524472">avleiðingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skuldareftir" msd="SFSAar" join="right">skuldareftir</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="geving" msd="SFSAar" join="right">geving</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="óbrúktur" msd="APSNSN" lemmaRef="bd:559424">óbrúkt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="minka" msd="LSNSN" join="right" lemmaRef="bd:550045">minkað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5b" msd="NOgnc">5b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyrnaður" msd="LSFSN" join="right" lemmaRef="bd:580243">fyrnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattseting" msd="SFSAAr" join="right">skattsetingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kunna" msd="VUAtnp" lemmaRef="bd:576395">kunnað</w>
+            <w lemma="draga" msd="VUAtnp" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="konfusjón" msd="SFSDar">konfusjón</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="samanrenning" msd="SFSDar" join="both" lemmaRef="bd:525735">samanrenning</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="meina" msd="VNMPS3" join="right" lemmaRef="bd:550923">meinast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="detta" msd="VNAPS3" lemmaRef="bd:575963">dettur</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ognari" msd="SMSNAr" lemmaRef="bd:546849">ognarin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="gera" msd="VNMPP3" lemmaRef="bd:575738">gerast</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="sami" msd="PIMpSN" join="right" lemmaRef="bd:573819">sami</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ognari" msd="SMSNAr" lemmaRef="bd:546849">ognarin</w>
+            <w lemma="avhenda" msd="VNAPS3" lemmaRef="bd:553757">avhendar</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="skuldari" msd="SMSDAr" lemmaRef="bd:547535">skuldaranum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skuldari" msd="SMSAAr" lemmaRef="bd:547535">skuldaran</w>
+            <w lemma="sjálvur" msd="APSMSA" join="right" lemmaRef="bd:555235">sjálvan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="óbrúktur" msd="LSNSN" lemmaRef="bd:559424">Óbrúkt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="minka" msd="VIMtnp" join="right" lemmaRef="bd:550045">minkast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5b" msd="NOgnc">5b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrilokan" msd="SFSDar">fyrilokan</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="præklusjón" msd="SFSDar" join="both">præklusjón</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skilja" msd="LSNSN" join="right" lemmaRef="bd:576280">skilt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="krav" msd="SNSNar" join="right" lemmaRef="bd:537766">krav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="pro" msd="VIAtnp">pro</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="klama" msd="VIAtnp" join="right">klama</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr" msd="TS" join="right">sbr</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óskrivaður" msd="APSFPD" lemmaRef="bd:580898">óskrivaðum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lýst" msd="LSNSN">lýst</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="deyður" msd="LSNSN" join="left" lemmaRef="bd:563333">deytt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="maktarleysur" msd="APSNSN" join="right" lemmaRef="bd:557466">maktarleyst</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="præklusivt" msd="APSNSA">præklusivt</w>
+            <w lemma="proklama" msd="SNSAar" join="right">proklama</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Præklusjón" msd="SFSNar">Præklusjón</w>
+            <w lemma="líkjast" msd="VNMPS3" lemmaRef="bd:518967">líkist</w>
+            <w lemma="fyrning" msd="SFSDar" lemmaRef="bd:524921">fyrning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="detta" msd="VNAPS3" lemmaRef="bd:575963">dettur</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="innfrían" msd="SFSAar">innfrían</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ognari" msd="SMSAAr" join="right" lemmaRef="bd:546849">ognaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="óbrúktur" msd="APSNSN" lemmaRef="bd:559424">Óbrúkt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="minka" msd="VIMtnp" join="right" lemmaRef="bd:550045">minkast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§33" msd="NOgnc" join="right">§33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5b" msd="NOgnc">5b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="neyðskuldarsemja" msd="SFSNar">Neyðskuldarsemja</w>
+            <w lemma="fyriliggur" msd="VNAPS3" join="right">fyriliggur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="sovorðin" msd="SFSNAr" lemmaRef="bd:582466">sovorðin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fremjast" msd="VIMtnp">fremjast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="konkurslóg" msd="SFSDAr" join="right" lemmaRef="bd:534490">konkurslógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="óbrúktur" msd="LSNSN" lemmaRef="bd:559424">Óbrúkt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="minka" msd="VIMtnp" lemmaRef="bd:550045">minkast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skattskyldugur" msd="APWMSD" join="left" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirgivin" msd="LWFSD" lemmaRef="bd:582344">eftirgivnu</w>
+            <w lemma="upphædd" msd="SFSDAr" join="right" lemmaRef="bd:536498">upphæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5b" msd="NOgnc">5b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvboðna" msd="APSFSA">sjálvboðna</w>
+            <w lemma="skuldarsemja" msd="SFSAar">skuldarsemja</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="frivillig" msd="APSFSA" join="left">frivillig</w>
+            <w lemma="akkord" msd="SFSAar" join="right">akkord</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyriliggur" msd="VNAPS3">fyriliggur</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samla" msd="DNd" lemmaRef="bd:550483">samlað</w>
+            <w lemma="avtala" msd="LSNSN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="skuldari" msd="SMSAAr" lemmaRef="bd:547535">skuldaran</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognari" msd="SMPAAr" join="right" lemmaRef="bd:546849">ognararnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattskylda" msd="SFSAAr" join="right" lemmaRef="bd:527491">skattskylduna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skuldareftirgeving" msd="SFSAar">skuldareftirgeving</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="singulær" msd="APSFSA" join="left">singulær</w>
+            <w lemma="ordning" msd="SFSAar" join="right">ordning</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sjálvboðin" msd="APSFSA" lemmaRef="bd:562709">sjálvbodna</w>
+            <w lemma="skuldarsemja" msd="SFSAar">skuldarsemju</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sjálvboðin" msd="APSFSA" join="left" lemmaRef="bd:562709">sjálvbodna</w>
+            <w lemma="akkord" msd="SFSAar" join="right">akkord</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="óbrúktur" msd="LSNSN" lemmaRef="bd:559424">óbrúkt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="minka" msd="VIMtnp" lemmaRef="bd:550045">minkast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ikki-skattskyldugur" msd="DNd">ikki-skattskylduga</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirgivin" msd="LWFSD" lemmaRef="bd:582344">eftirgivnu</w>
+            <w lemma="upphædd" msd="SFSDAr" join="right" lemmaRef="bd:536498">upphæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5b" msd="NOgnc">5b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gáva" msd="SFSNar" join="right" lemmaRef="bd:520375">Gáva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arvaforskot" msd="SNSNar">arvaforskot</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arvur" msd="SMSNar" lemmaRef="bd:542368">arvur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="serligur" msd="APSNSD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="undantikin" msd="LSMSN" lemmaRef="bd:581415">undantikin</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="omanfyri" msd="DNd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gáva" msd="SFSAar" join="right" lemmaRef="bd:520375">gávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arvaforskot" msd="SNSAar">arvaforskot</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="arvur" msd="SMSAar" lemmaRef="bd:542368">arv</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="nevna" msd="LWMPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="gáva" msd="SFPNar" join="right" lemmaRef="bd:520375">gávur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hjúnafelagi" msd="SMSDar" join="right" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avkom" msd="SNSDar" join="right" lemmaRef="bd:514354">avkomi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="foreldur" msd="SMPDar" lemmaRef="bd:529372">foreldrum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heruppií" msd="DNd" join="left">heruppií</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="ættleiðing" msd="SFPNar" lemmaRef="bd:526512">ættleiðingar</w>
+            <w lemma="for" msd="DGd" join="right" lemmaRef="bd:587888">for</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="eldrum" msd="ACSNPD" join="right">eldrum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="abbi" msd="SMSDar" lemmaRef="bd:513765">abba</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="omma" msd="SFSDar" join="right" lemmaRef="bd:521936">ommu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="móttaka" msd="SMSDAr" join="right" lemmaRef="bd:576121">móttak</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSDAr" join="right" lemmaRef="bd:576757">aranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="PIMpSD" join="right" lemmaRef="bd:513752">einum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skuldari" msd="SMSDAr" join="right" lemmaRef="bd:547535">skuldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="siga" msd="VIMtnp" join="right" lemmaRef="bd:576426">sigast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gáva" msd="SFSAar" join="right" lemmaRef="bd:520375">gávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="niðuskrivað" msd="LSFSN">niðuskrivað</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kursvirði" msd="SNSAAr">kursvirðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="krav" msd="SNSDAr" join="right" lemmaRef="bd:537766">kravinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="bróta" msd="VIAtnp" lemmaRef="bd:575843">bróta</w>
+            <w lemma="prinsipp" msd="SNSAAr" lemmaRef="bd:583459">prinsippið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undantøka" msd="SFSNar" lemmaRef="bd:523845">undantøka</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skuldari" msd="SMSNAr" lemmaRef="bd:547535">skuldarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="PDMpSN" lemmaRef="bd:587908">tann</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftirgevur" msd="VNAPS3" join="right">eftirgevur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="nevna" msd="LWMPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="latur" msd="SFSNAr" lemmaRef="bd:561191">latan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avhenda" msd="LSFSN" join="right" lemmaRef="bd:553757">avhendan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hendingarupphæddin" msd="SFSDAr">hendingarupphæddin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="gevari" msd="SMSDAr" join="both" lemmaRef="bd:513800">gevaranum</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="gáva" msd="SFSNAr" lemmaRef="bd:520375">gávan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" join="right" lemmaRef="bd:576191">latin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="foreldur" msd="SNPNar" join="right" lemmaRef="bd:529372">foreldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftirgeva" msd="VNAPP3">eftirgeva</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="møguligur" msd="APSMSD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="krav" msd="SNSDAr" lemmaRef="bd:537766">kravinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eftirgevanina" msd="SFSAAr" join="right">eftirgevanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="163" msd="NOgnc">163</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.8" msd="TS" join="right">M.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="keyp" msd="SNSNar" join="right" lemmaRef="bd:515578">KEYPS</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="sølurættindi" msd="SFSNar">SØLURÆTTINDI</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="NR." msd="TT">NR.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="Kapitalvinningskattalóg" msd="SFSNAr">Kapitalvinningskattalógin</w>
+            <w lemma="viðgera" msd="VNAPS3" lemmaRef="bd:575715">viðger</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="keyp" msd="SNPAar" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølurættindi" msd="SNPAar">sølurættindi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningur" msd="SFSDAP" lemmaRef="bd:539938">Kapitalvinnings</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="keypsrættur" msd="SMSAar">keypsrætt</w>
+            <w lemma="m" msd="VNAPS3">m</w>
+            <w lemma="einast" msd="VIMtnp" lemmaRef="bd:518968">einast</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="ognari" msd="SMSDAr" lemmaRef="bd:546849">ognaranum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="keypa" msd="VIAtnp" lemmaRef="bd:553478">keypa</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSMSA" lemmaRef="bd:557602">ávísan</w>
+            <w lemma="prísur" msd="SMSAar" lemmaRef="bd:566708">prís</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSMSA" lemmaRef="bd:557602">ávísan</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="áðrenn" msd="DNd" join="right" lemmaRef="bd:577218">áðrenn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="útgevari" msd="SMSAAr" lemmaRef="bd:548656">útgevarin</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" join="right" lemmaRef="bd:576279">selja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="keypari" msd="SMSNAr" lemmaRef="bd:546035">keyparin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættur" msd="SMSDAr" lemmaRef="bd:566096">rættinum</w>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">ynskir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="rættur" msd="SMSAAr" join="right" lemmaRef="bd:566096">rættin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Sølurættur" msd="SMPNar">Sølurættir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avtala" msd="SFPNar" join="right" lemmaRef="bd:519134">avtalur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ognari" msd="SMSNAr" lemmaRef="bd:546849">ognarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSMSA" lemmaRef="bd:557602">ávísan</w>
+            <w lemma="prísur" msd="SMSAar" lemmaRef="bd:566708">prís</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSMSA" lemmaRef="bd:557602">ávísan</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="áðrenn" msd="DNd" join="right" lemmaRef="bd:577218">áðrenn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="útgevari" msd="SMSAAr" lemmaRef="bd:548656">útgevarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="keypa" msd="VIAtnp" lemmaRef="bd:553478">keypa</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avtala" msd="LWMSA" lemmaRef="bd:550274">avtalaða</w>
+            <w lemma="prísur" msd="SMSAAr" join="right" lemmaRef="bd:566661">prísin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ognari" msd="SMSNAr" lemmaRef="bd:546849">ognarin</w>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">ynskir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="sølurættur" msd="SMSAAr" join="right">sølurættin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">Felags</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nevna" msd="LWNPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="slag" msd="SNPAar" lemmaRef="bd:535723">sløg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">avtalum</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tíðarmunur" msd="SMSNar">tíðarmunur</w>
+            <w lemma="millum" msd="DGd" join="right" lemmaRef="bd:586898">millum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="handil" msd="SMSNAr" lemmaRef="bd:567172">handilin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avgreiða" msd="LSMSN" join="right" lemmaRef="bd:553665">avgreiddur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§1" msd="NOgnc" join="right">§1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="terminskontraktir" msd="SFPAar" join="right">terminskontraktir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Terminskontraktir" msd="SFPNar">Terminskontraktir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="slíkur" msd="PIFpPN" join="right" lemmaRef="bd:555427">slíkar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="báðir" msd="PIMpPN" lemmaRef="bd:513751">báðir</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="keypa" msd="VIAtnp" lemmaRef="bd:553478">keypa</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" join="right" lemmaRef="bd:576279">selja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="nevna" msd="LWNSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="keyp" msd="SMPAar" join="right" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølurættur" msd="SMPAar" join="right">sølurættir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="valmøguleiki" msd="SMSNar" lemmaRef="bd:548319">valmøguleiki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="við" msd="Adegnc" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="koma" msd="Adegnc" join="right" lemmaRef="bd:576176">komandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="terminskontraktum" msd="SFPDar" join="right">terminskontraktum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="valur" msd="SMSNar" join="right" lemmaRef="bd:577196">val</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="møguleiki" msd="SMSNar" lemmaRef="bd:513882">møguleiki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="keyp" msd="SNPDar" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølurættindi" msd="SNPDar" join="right">sølurættindum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="termins" msd="SMSGar">termins</w>
+            <w lemma="kon" msd="SFPDar" join="right">kon</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="trakt" msd="SFPDar" lemmaRef="bd:536364">traktum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vanligur" msd="APSFPN" lemmaRef="bd:556584">vanligar</w>
+            <w lemma="avtala" msd="SFPNar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seinur" msd="ACSFSD" lemmaRef="bd:555778">seinni</w>
+            <w lemma="avgreiðsla" msd="SFSDar" join="right" lemmaRef="bd:519125">avgreiðslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">Ofta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ávísur" msd="APWFSN" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avgreiða" msd="LSFSN" join="right" lemmaRef="bd:553665">avgreidd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tíl" msd="DNd">tíl</w>
+            <w lemma="íkum" msd="APSNPD">íkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ávísa" msd="LWMSN" lemmaRef="bd:553517">ávísa</w>
+            <w lemma="ogn" msd="SMSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avgreiða" msd="VIMtnp" join="right" lemmaRef="bd:553665">avgreiðast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="indeks" msd="SNSNar" join="right">indeks</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="tekningsrættir" msd="SMPNar">tekningsrættir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="keypsrættur" msd="SMPNar" join="right">keypsrættir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fremri" msd="DNS" join="right" lemmaRef="bd:586801">fremst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="natúrligur" msd="DNd" lemmaRef="bd:556777">natúrliga</w>
+            <w lemma="hoyra" msd="VNAPP3" lemmaRef="bd:553379">hoyra</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="parta" msd="SNSDAr" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNSDAr" lemmaRef="bd:527774">brævinum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="lættur" msd="ACSFSA" join="right" lemmaRef="bd:564309">lættari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">Reglan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úttømandi" msd="Adegnc" lemmaRef="bd:563840">úttømandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="keypari" msd="SMSAar" lemmaRef="bd:546035">keypara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seljari" msd="SMSAar" join="right" lemmaRef="bd:547335">seljara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="tó" msd="TS" lemmaRef="bd:583474">tó</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="keyp" msd="SNPAar" join="right" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sølurættindi" msd="SNPAar" join="right">sølurættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="liggja" msd="VIAtnp" join="right" lemmaRef="bd:576388">liggja</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="reinur" msd="APSNPN" lemmaRef="bd:554760">Rein</w>
+            <w lemma="tilboð" msd="SNPNar" join="right" lemmaRef="bd:571388">tilboð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyriliggja" msd="VNAPP3">fyriliggja</w>
+            <w lemma="góðkenning" msd="SFPAar" join="right" lemmaRef="bd:525002">góðkenningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyriliggur" msd="VNAPS3">fyriliggur</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skrivligur" msd="APSFSN" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="munnligur" msd="APSFSN" lemmaRef="bd:556604">munnlig</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="APSMPN" lemmaRef="bd:556584">Vanligir</w>
+            <w lemma="forkeypsrættur" msd="SMPNar" join="right" lemmaRef="bd:566086">forkeypsrættir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="eigari" msd="SMSDAr" lemmaRef="bd:513834">eigaranum</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="bjóða" msd="LSNSA" lemmaRef="bd:575869">boðið</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="marknaðarprísur" msd="SMSAar" join="right" lemmaRef="bd:566656">marknaðarprís</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="keyp" msd="SNPDar" join="right" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølurættindi" msd="SNPDar">sølurættindum</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">Bæði</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="keyp" msd="SNPDar" join="right" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølurættindi" msd="SNPDar" join="right">sølurættindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="na" msd="TS">na</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="óansæð" msd="DNd" lemmaRef="bd:586869">óansæð</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gera" msd="LWFSD" lemmaRef="bd:575738">gjørdu</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="symmetriskur" msd="APSFSA" lemmaRef="bd:558377">symmetriska</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIMpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="aktivur" msd="SMPDar" join="right" lemmaRef="bd:555225">aktivum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">Vinningurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ásanna" msd="LSNSN" lemmaRef="bd:551020">ásannað</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="realisa" msd="APWNSN" join="left">realisa</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sjónsprinsippið" msd="SNSNAr" join="right">sjónsprinsippið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">Skattskyldugi</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frádráttarbæra" msd="APWNSN">frádráttarbæra</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="óheftur" msd="DNd" lemmaRef="bd:559321">óheft</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="undirliggjandi" msd="Adegnc" lemmaRef="bd:563684">undirliggjandi</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fíggjarligur" msd="APSNPD" lemmaRef="bd:556661">fíggjarligum</w>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFPNar" lemmaRef="bd:519134">Avtalur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="keyp" msd="SNPAar" join="right" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølurættindi" msd="SNPAar" join="right">sølurættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fíggjaramboð" msd="SNPNar">fíggjaramboð</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="fin" msd="APSNPN" join="left">fin</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ansielle" msd="APSNPN">ansielle</w>
+            <w lemma="instrumenter" msd="SNPNar" join="right">instrumenter</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="halda" msd="VIMtnp" lemmaRef="bd:576164">haldast</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="undirliggjandi" msd="Adegnc" lemmaRef="bd:563684">undirliggjandi</w>
+            <w lemma="aktiv" msd="SNSNAr">aktivið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="164" msd="NOgnc">164</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="munaravrokning" msd="SFSDar">munaravrokning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="differenceafregning" msd="SFSDar" join="both">differenceafregning</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="marknaðarprísur" msd="SMSAAr" lemmaRef="bd:566656">marknaðarprísin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="undirliggjandi" msd="Adegnc" lemmaRef="bd:563684">undirliggjandi</w>
+            <w lemma="aktiv" msd="SNSDAr">aktivinum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="udløbsdagen" msd="SMSAAr" join="both">udløbsdagen</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="prísur" msd="SMSAAr" join="right" lemmaRef="bd:566661">prísin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="avtala" msd="LSMSN" lemmaRef="bd:550274">avtalaður</w>
+            <w lemma="avtaludagur" msd="SMSAAr">avtaludagin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="undirliggjandi" msd="Adegnc" lemmaRef="bd:563684">undirliggjandi</w>
+            <w lemma="aktiv" msd="SNSDAr" join="right">aktivinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" join="right" lemmaRef="bd:576419">goldin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="handil" msd="SMSAar" lemmaRef="bd:567172">handil</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="keyp" msd="SNPDar" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølurættindi" msd="SNPDar" join="right">sølurættindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="avgjald" msd="SNPNar" lemmaRef="bd:537438">avgjøld</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kurtaga" msd="SFSNar">kurtaga</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útveganarpeningur" msd="SMSAAr">útveganarpeningin</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="sølupeningur" msd="SMSAAr" join="right">sølupeningin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tekningsrættindi" msd="SNPNar">Tekningsrættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">sigast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="keypsrættur" msd="SMSNar" join="right">keypsrættur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tekningsrættindi" msd="SNPNar">Tekningsrættindi</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="viðgera" msd="LSNPN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virða" msd="APSNPA" lemmaRef="bd:518958">virð</w>
+            <w lemma="is" msd="SNSAar" join="right">is</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bræv" msd="SNPAar" join="right" lemmaRef="bd:527774">brøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevndur" msd="SFSAar" lemmaRef="bd:579113">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.9" msd="TS" join="right">M.9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">VINNINGSBÝTI</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="allur" msd="PINpSN" join="right" lemmaRef="bd:587907">alt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="útlutar" msd="VNAPS3">útlutar</w>
+            <w lemma="partabrævaeigari" msd="SMSAar" join="right">partabrævaeigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lu" msd="SMSAar">lu</w>
+            <w lemma="tann" msd="SMSAar" join="right" lemmaRef="bd:587908">ta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="havara" msd="SMSAar">havara</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">Vinningsbýti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="orðing" msd="SFSDar" lemmaRef="bd:525557">orðing</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="útlutan" msd="SFSNar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="luttakari" msd="SMPAar" lemmaRef="bd:546405">luttakarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="líkur" msd="DNd" lemmaRef="bd:555418">líka</w>
+            <w lemma="mikið" msd="DNd" lemmaRef="bd:586969">mikið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="útlutan" msd="SFSNAr" lemmaRef="bd:536834">útlutanin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="felag" msd="SNPDar" join="both" lemmaRef="bd:535493">Feløgum</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvstøðugur" msd="APSNPN" lemmaRef="bd:554392">sjálvstøðug</w>
+            <w lemma="skattasubjekt" msd="SNPNar">skattasubjekt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="útl" msd="SNPNar">útl</w>
+            <w lemma="utan" msd="DNd">utan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partabrævaeigari" msd="SMPAar">partabrævaeigarar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vanligur" msd="APSNSA" lemmaRef="bd:556584">vanligt</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útlutaður" msd="LSNSN" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partafelagslóg" msd="SFSDAr" join="right">partafelagslógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útlutan" msd="SFSAar" join="right" lemmaRef="bd:536834">útlutan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">Allir</w>
+            <w lemma="fíggjarligur" msd="APSMPN" lemmaRef="bd:556661">fíggjarligir</w>
+            <w lemma="fyr" msd="SMPNar">fyr</w>
+            <w lemma="imunir" msd="SMPNar">imunir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útlutan" msd="SFPAar" join="right" lemmaRef="bd:536834">útlutanir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPP3" lemmaRef="bd:576422">falla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partabrævaeigari" msd="SMPAar">partabrævaeigarar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="eginleiki" msd="SMSDar" lemmaRef="bd:513998">eginleika</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partabrævaeigari" msd="SMPNar" join="right">partabrævaeigarar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SFSNar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <w lemma="vinningsbýti" msd="SNPNar" lemmaRef="bd:573235">Vinningsbýti</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="kapitalvinningur" msd="SMSDar" join="right" lemmaRef="bd:539938">kapitalvinningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="føroyskur" msd="APSNPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útlendskur" msd="APSNPD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">Feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">Feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="partapeningur" msd="SMSAar" join="right">partapening</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="innskotspeningur" msd="SMSAar" join="left" lemmaRef="bd:539871">innskotspening</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDAr" join="right" lemmaRef="bd:573235">vinningsbýtinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="avmarking" msd="SFSNar" join="right" lemmaRef="bd:524478">avmarking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningsbýti" msd="SNSNAr" lemmaRef="bd:573235">vinningsbýtið</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="skattafríur" msd="APSNSN" join="right" lemmaRef="bd:563116">skattafrítt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="móttaka" msd="Adegnc" lemmaRef="bd:576121">móttakandi</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNSN" lemmaRef="bd:554319">skattskyldugt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="førur" msd="SFPDaP" lemmaRef="bd:555104">Før</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="oy" msd="SFPDaP" join="right" lemmaRef="bd:576505">oyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="viðmerkja" msd="VIMtnp" join="right" lemmaRef="bd:554050">viðmerkjast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="norðurlendskur" msd="APWMSD" lemmaRef="bd:557691">norðurlendska</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="førur" msd="SFPNaP" join="right" lemmaRef="bd:555104">Før</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="oy" msd="SFPNaP" lemmaRef="bd:576505">oyar</w>
+            <w lemma="binda" msd="VUAtnp" lemmaRef="bd:575935">bundið</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="móttaka" msd="Adegnc" lemmaRef="bd:576121">móttakandi</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="Norðurland" msd="SNSDaP" lemmaRef="bd:584684">Norðurlandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDAr" lemmaRef="bd:576965">ognunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="frítikið" msd="LSNSN">frítikið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skatting" msd="SFSDar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="hava" msd="VNAPP1" lemmaRef="bd:576399">hava</w>
+            <w lemma="interna" msd="APSFSA">interna</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" join="right" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP1" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="land" msd="SNPAar" lemmaRef="bd:527776">lond</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="binda" msd="VUAtnp" lemmaRef="bd:575935">bundið</w>
+            <w lemma="eg" msd="PPg1PA" lemmaRef="bd:513678">okkum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="rættur" msd="SMSAAr" join="right" lemmaRef="bd:566096">rættin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">Felagsins</w>
+            <w lemma="egin" msd="APWNPN" lemmaRef="bd:581131">egnu</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="vinningsbýtisskattur" msd="SMSNar">Vinningsbýtisskattur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="LSMSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="egin" msd="APWNPD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="inna" msd="SNPDar" join="left" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skotsprógv" msd="SNPDar" join="right">skotsprógvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="vinningsbýti" msd="SNSNAr" join="right" lemmaRef="bd:573235">vinningsbýtið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="partabræv" msd="SNPAAr" join="right" lemmaRef="bd:538228">partabrøvini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="165" msd="NOgnc">165</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="óheppin" msd="APSNSN" join="right" lemmaRef="bd:561420">óheppið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verði</w>
+            <w lemma="lata" msd="LSMSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSGar" lemmaRef="bd:542165">vinnings</w>
+            <w lemma="býti" msd="SNSDar" join="right" lemmaRef="bd:572096">býti</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="undantak" msd="SNSNAr" lemmaRef="bd:537126">undantakið</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="ins" msd="SNSGAr">ins</w>
+            <w lemma="egin" msd="APWNPD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="innskotsprógv" msd="SNPDar" join="both">innskotsprógvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virðisbræv" msd="SNSAAr" lemmaRef="bd:538281">virðisbrævið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="selja" msd="LSNPN" lemmaRef="bd:576279">seld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virðisbræv" msd="SNSAAr" join="right" lemmaRef="bd:538281">virðisbrævið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hendingarupphædd" msd="SFSNAr">hendingarupphæddin</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útlutan" msd="SFSNar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="parteigari" msd="SMSNar" lemmaRef="bd:546926">parteigari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutur" msd="SMSNar" join="right" lemmaRef="bd:566115">lut</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="havari" msd="PPM3SN" join="right">havari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvboðin" msd="LSMSN" lemmaRef="bd:562709">sjálvboðin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tvinga" msd="LSMSN" join="right" lemmaRef="bd:549632">tvingaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutaprógv" msd="SNPAar" lemmaRef="bd:571657">lutaprógv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="íroknaður" msd="DNd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="umbýtilig" msd="APSNPA">umbýtilig</w>
+            <w lemma="lánsbræv" msd="SNPAar" lemmaRef="bd:538214">lánsbrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tekningsrættindi" msd="SNPAar">tekningsrættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="slíkur" msd="PINpPA" lemmaRef="bd:555427">slík</w>
+            <w lemma="virði" msd="SNPAar" lemmaRef="bd:573238">virðis</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNPAar" lemmaRef="bd:527774">brøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útskriva" msd="VUAtnp" lemmaRef="bd:552778">útskrivað</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="avhendingarupphædd" msd="SFSNAr">avhendingarupphæddin</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avhendað" msd="LSNPN">avhendað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útskriva" msd="Adegnc" lemmaRef="bd:552778">útskrivandi</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtøkuár" msd="SNSDAr">avtøkuárinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endaligur" msd="APWFSA" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="avtøka" msd="SFSAar" lemmaRef="bd:519135">avtøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="SMSAar" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="brúka" msd="LSFPN" join="right" lemmaRef="bd:588027">brúktar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">Undantaksloyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="avhendingarupphædd" msd="SFSAAr">avhendingarupphæddina</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="tollur" msd="SMSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="loyva" msd="VIAtnp" join="right" lemmaRef="bd:553445">loyva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avhendingarupphædd" msd="SFSNAr" join="right">avhendingarupphæddin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSNPN" lemmaRef="bd:576279">seld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="virðisbræv" msd="SNSAar" join="right" lemmaRef="bd:538281">virðisbræv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="SMSAAr" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" join="right" lemmaRef="bd:576061">gevast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="aftursøla" msd="SFSNAr">aftursølan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="alternativ" msd="SNSNar" lemmaRef="bd:583304">alternativ</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útlutan" msd="SFSAar" join="right" lemmaRef="bd:536834">útlutan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="egin" msd="APSNPA" lemmaRef="bd:581131">egin</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="kursur" msd="SMSAar" join="right" lemmaRef="bd:566621">kurs</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ACSMSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="marknaðarkursur" msd="SMSNAr" join="right">marknaðarkursurin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="parteigari" msd="SMPNar" lemmaRef="bd:546926">parteigarar</w>
+            <w lemma="avhenda" msd="VNAPP3" lemmaRef="bd:553757">avhenda</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">Tey</w>
+            <w lemma="nýta" msd="VNMPP3" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avhendað" msd="LSNPN">avhendað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvís</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hending" msd="SFSNar" lemmaRef="bd:525034">hending</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="partabræv" msd="SNSGar" lemmaRef="bd:538228">partabræva</w>
+            <w lemma="eigari" msd="SMPAar" lemmaRef="bd:513834">eigarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="góður" msd="LSFSN" lemmaRef="bd:535951">góð</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullkomin" msd="APSFSN" lemmaRef="bd:581653">fullkomin</w>
+            <w lemma="avhending" msd="SFSNar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" join="right" lemmaRef="bd:538228">partabrøvunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="serligur" msd="APSNPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" join="right" lemmaRef="bd:573155">undantaksloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avhendað" msd="LSNPN" join="right">avhendað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="søluupphædd" msd="SFSDAr">søluupphæddini</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="órímiligur" msd="APSNSA" lemmaRef="bd:556246">órímiligt</w>
+            <w lemma="úrslit" msd="SNSAar" join="right" lemmaRef="bd:517852">úrslit</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="metast" msd="VIMtnp" join="right">metast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="parteigari" msd="SMSNAr" lemmaRef="bd:546926">parteigarin</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="ávirkan" msd="SFSAar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="vinningsbýtisgevandi" msd="Adegnc">vinningsbýtisgevandi</w>
+            <w lemma="ogn" msd="SFSAAr" join="right" lemmaRef="bd:576965">ognina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="parteigari" msd="SMSNAr" lemmaRef="bd:546926">parteigarin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="luthavi" msd="SMSNAr" lemmaRef="bd:546401">luthavarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avhenda" msd="VIAtnp" lemmaRef="bd:553757">avhenda</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="lutaíbúðarfelag" msd="SNPAar" lemmaRef="bd:584998">lutaíbúðarfeløg</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="CS" lemmaRef="bd:587265">har</w>
+            <w lemma="ognarhald" msd="SNSNar">ognarhald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="serstakur" msd="APSFSD" lemmaRef="bd:561161">serstakari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="undantak" msd="SNSNar" join="right" lemmaRef="bd:537126">undantaks</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="næstan" msd="DNd" lemmaRef="bd:587445">næstan</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partaeigari" msd="SMPNar" join="right" lemmaRef="bd:546925">Partaeigarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avhenda" msd="VIAtnp" lemmaRef="bd:553757">avhenda</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="banki" msd="SMSAar" lemmaRef="bd:513763">banka</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="avhending" msd="SFSAAr" join="right" lemmaRef="bd:524466">avhendingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="banki" msd="SMPNAr" lemmaRef="bd:513763">bankarnir</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="partabræv" msd="SNPAAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kommissjón" msd="SFSDar" join="right">kommissjón</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="APSNPD" lemmaRef="bd:555427">slík</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="APSNPD" lemmaRef="bd:513687">um</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="banki" msd="SMSNar" lemmaRef="bd:513763">banki</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="egin" msd="APSNPD" join="left" lemmaRef="bd:581131">egnum</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="parteigari" msd="SMSDar" lemmaRef="bd:546926">parteigara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="søla" msd="SFSAar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avhending" msd="SFSNAr" lemmaRef="bd:524466">avhendingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="banki" msd="SMSAAr" lemmaRef="bd:513763">bankan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="parteigari" msd="SMSNAr" lemmaRef="bd:546926">parteigarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="triði" msd="APWMSA" lemmaRef="bd:530597">triðja</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="maður" msd="SMSAar" join="right" lemmaRef="bd:567706">mann</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">Undantaksloyvi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PINpPA" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="um" msd="SFSAar" lemmaRef="bd:513687">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sókn" msd="SFSAar" lemmaRef="bd:536237">sókn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="einstakur" msd="APWMSD" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="partaeigari" msd="SMSDAr" join="right" lemmaRef="bd:546925">partaeigaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="166" msd="NOgnc">166</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="frípartabræv" msd="SNPDar">frípartabrøvum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">Ásett</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útlutan" msd="SFSNar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="frípartabræv" msd="SNPDar">frípartabrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fríluta" msd="SNPDar" join="right">fríluta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="prógv" msd="SNPDar" lemmaRef="bd:527790">prógvum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Frípartabræv" msd="SNPNar">Frípartabrøv</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="partabræv" msd="SNPNar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tillutaður" msd="LSNPN" lemmaRef="bd:580843">tillutað</w>
+            <w lemma="partabrævaeigari" msd="SMPDar">partabrævaeigarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="partabrævaogn" msd="SFSAar">partabrævaogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="frípartabræv" msd="SNPNar">frípartabrøv</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="grund" msd="LSNSN" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="DNd">að</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fíggjarligur" msd="APSMSA" lemmaRef="bd:556661">fíggjarligan</w>
+            <w lemma="fyrimunur" msd="SMSAar" join="right" lemmaRef="bd:565770">fyrimun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="partabrævaeigari" msd="SMSDAr" join="right">partabrævaeigaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="minka" msd="VNAPP3" lemmaRef="bd:550045">minka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virði" msd="SNSDar" lemmaRef="bd:573238">virði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="frípartabræv" msd="SNPDAr" join="right">frípartabrøvunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="seinur" msd="ACSFSD" lemmaRef="bd:555778">seinni</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="frípartabræv" msd="SNSDar">frípartabrævi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="útvegan" msd="SNSDar" lemmaRef="bd:536845">útvegan</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arvirði" msd="SNSDar" join="right">arvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="0" msd="NOgnc">0</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="útlutan" msd="SFSDar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="avtaka" msd="LSNSN" lemmaRef="bd:576122">avtikið</w>
+            <w lemma="útlutan" msd="SFPNar" lemmaRef="bd:536834">Útlutanir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="avtaka" msd="LSNSN" join="right" lemmaRef="bd:576122">avtikið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="undantikin" msd="LSFPN" lemmaRef="bd:581415">undantiknar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útlutan" msd="SFPNar" join="right" lemmaRef="bd:536834">Útlutanir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avtaka" msd="LSNSN" join="right" lemmaRef="bd:576122">avtikið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="leypa" msd="Adegnc" lemmaRef="bd:576005">leypandi</w>
+            <w lemma="avkast" msd="SNSNar" lemmaRef="bd:537440">avkast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNSDAr" join="right" lemmaRef="bd:538228">partabrævinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="CS" join="right" lemmaRef="bd:577238">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="útlutan" msd="SFSNar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="útlutan" msd="SFSNAr" lemmaRef="bd:536834">útlutanin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinningur" msd="SNSAar" join="right" lemmaRef="bd:542165">vinnings</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="býti" msd="SNSAar" lemmaRef="bd:572096">býti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="likvidasjón" msd="SFSDar" join="right">likvidasjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">sigast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vara" msd="VIAtnp" lemmaRef="bd:551382">vara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="útlutan" msd="SFPNar" join="right" lemmaRef="bd:536834">útlutanir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="avtaka" msd="LSNSN" join="right" lemmaRef="bd:576122">avtikið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="útlutan" msd="SFSDar" join="right" lemmaRef="bd:536834">útlutan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avtaka" msd="LSNSN" lemmaRef="bd:576122">avtikið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattafríur" msd="APSFPA" lemmaRef="bd:563116">skattafríar</w>
+            <w lemma="samanlegging" msd="SFPAar" lemmaRef="bd:525733">samanleggingar</w>
+            <w lemma="útlutan" msd="SFSNar" join="right" lemmaRef="bd:536834">Útlutan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avtaka" msd="LSNSN" lemmaRef="bd:576122">avtikið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattaf" msd="APSFPA">skattaf</w>
+            <w lemma="ríar" msd="APSFPA">ríar</w>
+            <w lemma="samanlegging" msd="SFPAar" join="right" lemmaRef="bd:525733">samanleggingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Orsøkin" msd="SFSNAr">Orsøkin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="leggja" msd="VNAPP3" lemmaRef="bd:518970">leggja</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattafríur" msd="APSFPA" lemmaRef="bd:563116">skattafríar</w>
+            <w lemma="samanlegging" msd="SFPAar" join="right" lemmaRef="bd:525733">samanleggingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hin" msd="PDNpPN" lemmaRef="bd:513757">hini</w>
+            <w lemma="halda" msd="VNAPP3" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eigari" msd="SMPNAr" lemmaRef="bd:513834">Eigararnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="uppathaldandi" msd="Adegnc" lemmaRef="bd:563618">uppathaldandi</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNPDAr" join="both" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="unum" msd="SNPDAr">unum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="framhaldandi" msd="Adegnc" lemmaRef="bd:563616">framhaldandi</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="afturfyri" msd="DGd" lemmaRef="bd:587880">afturfyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="gamal" msd="APWNPA" lemmaRef="bd:562213">gomlu</w>
+            <w lemma="partabræv" msd="SNPAAr" join="right" lemmaRef="bd:538228">partabrøvini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="eigari" msd="SMPNAr" lemmaRef="bd:513834">eigararnir</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="onka" msd="DNd" lemmaRef="bd:550054">onki</w>
+            <w lemma="útlutaður" msd="LSNSN" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="partur" msd="SMSAar" join="right" lemmaRef="bd:532202">part</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="eiga" msd="VNAAP3" lemmaRef="bd:576382">áttu</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="umbýti" msd="SNSAar" join="right" lemmaRef="bd:573143">umbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">Felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="útlutar" msd="VNAPS3">útlutar</w>
+            <w lemma="vinningsbýti" msd="SNSAAr" lemmaRef="bd:573235">vinningsbýtið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="áliggur" msd="VNAPS3">áliggur</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útluta" msd="VNAPP3">útluta</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="peningur" msd="SMSAAr" join="right" lemmaRef="bd:540811">peningin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útluta" msd="VIAtnp">útluta</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="felag" msd="SNPNAr" lemmaRef="bd:535493">feløgini</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="vinningsbýtisuppgerð" msd="SFSAar" join="right">vinningsbýtisuppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="VNAPS3" join="right" lemmaRef="bd:553515">vísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørjir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="útlutaður" msd="LSNSN" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="kenna" msd="LSNPN" join="right" lemmaRef="bd:518961">kend</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="9." msd="NOgnc">9.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningsbýtisskattur" msd="SMSNar">Vinningsbýtisskattur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="halda" msd="VIMtnp" lemmaRef="bd:576164">haldast</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="keypa" msd="VNAPP3" lemmaRef="bd:553478">keypa</w>
+            <w lemma="egin" msd="APSNPA" lemmaRef="bd:581131">egin</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="o.a." msd="TS" join="right">o.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="felag" msd="SNSNAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="útlutaður" msd="LSNSN" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">Skatturin</w>
+            <w lemma="áliggur" msd="VNAPS3">áliggur</w>
+            <w lemma="móttakari" msd="SMSDAr" join="right" lemmaRef="bd:546710">móttakaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="167" msd="NOgnc">167</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="millumtjóða" msd="Adegnc" lemmaRef="bd:564139">millumtjóða</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avtøka" msd="SFSAar" lemmaRef="bd:519135">avtøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="norðurlendskur" msd="APWMSD" lemmaRef="bd:557691">norðurlendska</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP1" lemmaRef="bd:576399">hava</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="binda" msd="VUAtnp" lemmaRef="bd:575935">bundið</w>
+            <w lemma="eg" msd="PPg1PA" lemmaRef="bd:513678">okkum</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPP1" lemmaRef="bd:576393">skulu</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyr" msd="SMSNar">heimahoyr</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hin" msd="PDNpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="norðurland" msd="SNPDAr">norðurlondunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fel" msd="SNSAar">fel</w>
+            <w lemma="ag" msd="SNSAar" join="right">ag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr">partapeninginum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="føroyskur" msd="APWNSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Norðurland" msd="SNPDaP" lemmaRef="bd:584684">Norðurlondum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Schweiz" msd="SNSDaP" join="right">Schweiz</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nógv" msd="DNC" join="right" lemmaRef="bd:586968">meira</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mannagongd" msd="SFSNAr" lemmaRef="bd:534740">mannagongdin</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="góðkenning" msd="SFSAar" lemmaRef="bd:525002">góðkenning</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eftirhalda" msd="VIAtnp">eftirhalda</w>
+            <w lemma="vinningsbýtisskattur" msd="SMSAar" join="right">vinningsbýtisskatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">Treytirnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tá" msd="DNd" join="right" lemmaRef="bd:587513">tá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útlutaður" msd="LSNSN" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ei" msd="RNSAI" lemmaRef="bd:586923">ei</w>
+            <w lemma="tt" msd="APSNSA">tt</w>
+            <w lemma="útlendskur" msd="APSNSA" lemmaRef="bd:557701">útlendskt</w>
+            <w lemma="felag" msd="SNSAar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Norðurland" msd="SNPDaP" lemmaRef="bd:584684">Norðurlondum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Schweiz" msd="SNSDaP" join="right">Schweiz</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="móttaka" msd="VIAtnp" lemmaRef="bd:576121">móttaka</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="góðkenna" msd="VIAtnp" lemmaRef="bd:553887">góðkenna</w>
+            <w lemma="umsókn" msd="SFSAAr" lemmaRef="bd:536469">umsóknina</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="vinningsbýti" msd="SNSNAr" lemmaRef="bd:573235">vinningsbýtið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldið" msd="LSNSN" join="right">útgoldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síðani" msd="CS" lemmaRef="bd:587018">síðani</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="føroyskur" msd="APWNSN" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftirhaldast" msd="VIMtnp" join="right">eftirhaldast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="váttan" msd="SFSNAr" lemmaRef="bd:536666">Váttanin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="viðleggjast" msd="VIMtnp">viðleggjast</w>
+            <w lemma="vinningsbýtisuppgerð" msd="SFSDAr" join="right">vinningsbýtisuppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="umsókn" msd="SFSNAr" lemmaRef="bd:536469">umsóknin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="vinningsbýtisskattur" msd="SMSAar">vinningsbýtisskatt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="góðkenna" msd="LSFSN" join="right" lemmaRef="bd:553887">góðkend</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="útlutaður" msd="LSNSN" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="eftirhaldast" msd="VIMtnp" join="right">eftirhaldast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gjalda" msd="VIMtnp" lemmaRef="bd:576419">gjaldast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">So</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="útlendskur" msd="APWNSN" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="søkja" msd="VIAtnp">søkja</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="endurrinda" msd="LSMSA" join="right" lemmaRef="bd:549459">endurrindaðan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="felag" msd="SNPNAr" lemmaRef="bd:535493">feløgini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undantikin" msd="LSNPN" lemmaRef="bd:581415">undantikin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="vinningsbýtisskattur" msd="SMSAar">vinningsbýtisskatt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningskatta" msd="SMSDar">kapitalvinningskatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNPNAr" lemmaRef="bd:535493">feløgini</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokna" msd="VIAtnp" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="DNd" join="right" lemmaRef="bd:556584">vanligt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útlendskur" msd="APWNSN" lemmaRef="bd:557701">Útlendska</w>
+            <w lemma="felag" msd="SNSNAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="lítið" msd="DNC" join="right" lemmaRef="bd:586955">minni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="venda" msd="VIAtnp" lemmaRef="bd:553767">venda</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="munur" msd="SMSAAr" lemmaRef="bd:565797">munin</w>
+            <w lemma="enda" msd="LSMSA" lemmaRef="bd:553753">endur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rindaðan" msd="LSMSA" join="right">rindaðan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrimunur" msd="SMSNAr" lemmaRef="bd:565770">Fyrimunurin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="mannagongd" msd="SFSDar" lemmaRef="bd:534740">mannagongd</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="finna" msd="VIAtnp" lemmaRef="bd:575902">finna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="skil" msd="SNSAar" lemmaRef="bd:518564">skil</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="sáttmáli" msd="SMPNAr" lemmaRef="bd:513991">sáttmálarnir</w>
+            <w lemma="siga" msd="VNAPP3" lemmaRef="bd:576426">siga</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="endurrindan" msd="SFSDar" lemmaRef="bd:533833">endurrindan</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="leinkja" msd="SNSAAr" lemmaRef="bd:549781">leinkið</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="red" msd="SNPNar" join="both" lemmaRef="bd:576998">redir</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <pc lemma="?" msd="KE" join="both">?</pc>
+            <w lemma="id=1310&amp;lang=fo" msd="F" join="both">id=1310&amp;lang=fo</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="lýst" msd="LSFPN" join="right">lýst</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="DNd" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="renturokning" msd="SFSAar" lemmaRef="bd:525658">renturokning</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gjalda" msd="LSMSN" join="right" lemmaRef="bd:576419">goldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="renta" msd="SFSAar" join="right" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="áliggur" msd="VNAPS3">áliggur</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="afturhildin" msd="APSMSA" lemmaRef="bd:581041">afturhildnan</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="0,7" msd="NOgnc">0,7</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="renta" msd="SFSDar" lemmaRef="bd:522267">rentu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="byrja" msd="LSMSA" lemmaRef="bd:549807">byrjaðan</w>
+            <w lemma="mánaður" msd="SMSAar" lemmaRef="bd:566206">mánað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="gjaldsdagur" msd="SMSDAr">gjaldsdegnum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" join="right" lemmaRef="bd:550959">rokna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skuldskriv" msd="SNPAar" join="right">skuldskriv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aða" msd="PIFpSA">aða</w>
+            <w lemma="renta" msd="SFSAar" join="right" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="renta" msd="SFSNAr" lemmaRef="bd:522267">Rentan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntak" msd="SFSNar" lemmaRef="bd:537729">inntøk</w>
+            <w lemma="a" msd="SFSNar">a</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">Tekur</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útlutan" msd="SFSAar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="juni" msd="SMSAar" join="right" lemmaRef="bd:530650">juni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="avrokna" msd="LSMSN" lemmaRef="bd:550963">avroknaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="19." msd="NOgnc">19.</w>
+            <w lemma="juni" msd="SMSAar" join="right" lemmaRef="bd:530650">juni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">renta</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSDar" join="right" lemmaRef="bd:530651">juli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">Vinningsbýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNPA" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="útlutaður" msd="LSNSN" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPAar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="halda" msd="VIMtnp" lemmaRef="bd:576164">haldast</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="vinningsbýtiskattur" msd="SMSNar" join="right">vinningsbýtiskattur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="168" msd="NOgnc">168</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Egin" msd="APSNPN" lemmaRef="bd:574998">Egin</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="halda" msd="VIMtnp" lemmaRef="bd:576164">haldast</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útlut" msd="SMSNar">útlut</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="anda" msd="APWNSN" lemmaRef="bd:549434">andi</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.10" msd="TS" join="right">M.10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rentuinntøka" msd="SFPNar" lemmaRef="bd:522268">RENTUINNTØKUR</w>
+            <w lemma="rentuinntøka" msd="SFSNar" lemmaRef="bd:522268">Rentuinntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">Renta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="nágreina" msd="LSFSN" lemmaRef="bd:582488">nágreinað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="gjald" msd="SNSNar" join="left" lemmaRef="bd:537638">gjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="møguleiki" msd="SMSAAr" lemmaRef="bd:513882">møguleikan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="fremmandur" msd="APSMSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="kapitalur" msd="SMSDar" join="right" lemmaRef="bd:542714">kapitali</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="regluligur" msd="DNd" lemmaRef="bd:557154">regluliga</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="procentparti" msd="SMSDar">procentparti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">Áðrenn</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSAAr">kapitalvinningskattalógina</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="rentuinntøka" msd="SFSNar" lemmaRef="bd:522268">rentuinntøka</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="rentuskattalóg" msd="SFSDAr" join="right">rentuskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAAS3" lemmaRef="bd:575755">snúði</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="renta" msd="SFSAar" lemmaRef="bd:522267">rentu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="innistandandi" msd="Adegnc" lemmaRef="bd:563625">innistandandi</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APSMPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="peningastovnur" msd="SMPDar" lemmaRef="bd:540810">peningastovnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="postgiro" msd="SFSDar" join="right">postgiro</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ábyrgd" msd="LSFSD" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="arpeningur" msd="SMSDar">arpeningi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APSMPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="sparikassi" msd="SMPDar" lemmaRef="bd:569535">sparikassum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="renta" msd="SFSDar" lemmaRef="bd:522267">rentu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føroyskur" msd="APSNPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="lánsbræv" msd="SNPDar" join="right" lemmaRef="bd:538214">lánsbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skattskyldugur" msd="APSFPN" lemmaRef="bd:554319">skattskyldugar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentuskattalóg" msd="SFSDAr">rentuskattalógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættur" msd="APWMSN" lemmaRef="bd:564347">rætti</w>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="deyðsbúgv" msd="SFSNar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skyld" msd="SFSNar" join="both" lemmaRef="bd:535977">skyld</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ugt" msd="LSNSN">ugt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Anna" msd="PIFpSN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="rentuinntøka" msd="SFSNar" lemmaRef="bd:522268">rentuinntøka</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentuskatta" msd="SMSDar" join="right">rentuskatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="rentuinntøka" msd="SFSNar" lemmaRef="bd:522268">rentuinntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útlendskur" msd="APSMPD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="peningastovnur" msd="SMPDar" join="right" lemmaRef="bd:540810">peningastovnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">Eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSNAr">kapitalvinningskattalógin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="rentuinntøka" msd="SFPNar" lemmaRef="bd:522268">rentuinntøkur</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevna" msd="VIMtnp" lemmaRef="bd:553339">Nevnast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">renta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="privatur" msd="APSNPD" lemmaRef="bd:560948">privatum</w>
+            <w lemma="útlán" msd="SNPDar" lemmaRef="bd:517867">útlánum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">renta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="innistandandi" msd="Adegnc" lemmaRef="bd:563625">innistandandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útlendskur" msd="APSNSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peninga</w>
+            <w lemma="stovnur" msd="SMSDar" join="right" lemmaRef="bd:541581">stovn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">renta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="pantibræv" msd="SNPDar">pantibrøvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lánsbræv" msd="SNPDar" join="right" lemmaRef="bd:538214">lánsbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útlendskur" msd="APSNSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="føroyskur" msd="APSNSD" join="right" lemmaRef="bd:559144">føroyskum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">Feløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rokna" msd="VNAPP3" lemmaRef="bd:550959">rokna</w>
+            <w lemma="rentuinntøka" msd="SFSAAr" lemmaRef="bd:522268">rentuinntøkuna</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="likamligur" msd="APSMPA" lemmaRef="bd:556552">likamligar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SFPAar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rentuinntøka" msd="SFPNar" lemmaRef="bd:522268">rentuinntøkur</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalvinningur" msd="SMSDar" join="right" lemmaRef="bd:539938">kapitalvinningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="einstakur" msd="APSFPD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="rentuinntøka" msd="SFPDar" lemmaRef="bd:522268">rentuinntøkum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="VIMtnp" join="right" lemmaRef="bd:576191">latast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="undantak" msd="SNPAar" join="right" lemmaRef="bd:537126">undantøk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="fyrri" msd="ASWNSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="renta" msd="SFSDar" lemmaRef="bd:522267">rentu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="innilæstur" msd="APSFPD" lemmaRef="bd:560975">innilæstum</w>
+            <w lemma="dýr" msd="SNPDar" join="right" lemmaRef="bd:576846">dýr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="tíðarviðbót" msd="SFPDar">tíðarviðbótum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danskur" msd="APWMSD" lemmaRef="bd:562763">danska</w>
+            <w lemma="Dyrtidsfonden" msd="SgncaP" join="right">Dyrtidsfonden</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="føroyingur" msd="SMPNar" join="right" lemmaRef="bd:539520">føroyingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="renta" msd="SFSAar" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="peningur" msd="SMSDAr" join="right" lemmaRef="bd:540811">peninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="renta" msd="SFSAAr" lemmaRef="bd:522267">rentuna</w>
+            <w lemma="útgoldna" msd="LSFSA" join="right">útgoldna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="høvuðsstólur" msd="SMSNAr" lemmaRef="bd:539829">høvuðsstólurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSMSN" join="right">útgoldin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harnæst" msd="DNd" lemmaRef="bd:587031">Harnæst</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="renta" msd="SFPNar" join="right" lemmaRef="bd:522267">rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="góður" msd="APSFPN" join="right" lemmaRef="bd:535951">góð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skriva" msd="LSFPN" lemmaRef="bd:552779">skrivaðar</w>
+            <w lemma="konto" msd="SFSNar" lemmaRef="bd:585958">konto</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eftirlønarskipan" msd="SFSAar">eftirlønarskipan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningastovnur" msd="SMSDar" lemmaRef="bd:540810">peningastovni</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantikin" msd="LSFPN" lemmaRef="bd:581415">undantiknar</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">leingi</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útgoldnar" msd="LSFPN" join="right">útgoldnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">At</w>
+            <w lemma="endi" msd="SMSDar" lemmaRef="bd:513771">enda</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="renta" msd="SFSDar" lemmaRef="bd:522267">rentu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="gjalda" msd="LSMSD" lemmaRef="bd:576419">goldnum</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjald" msd="SNPDar" join="right" lemmaRef="bd:537438">avgjøldum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="konta" msd="SFSDAr" lemmaRef="bd:520957">kontuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="pe" msd="SMSDAr">pe</w>
+            <w lemma="ningastovninum" msd="SMSDAr">ningastovninum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="postgiro" msd="SFSNar" join="right">postgiro</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="bera" msd="VIAtnp" lemmaRef="bd:576019">bera</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="peningastovnur" msd="SMSNAr" lemmaRef="bd:540810">peningastovnurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="postgiro" msd="SFSNar" join="right">postgiro</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kontohavarans" msd="SMSGAr">kontohavarans</w>
+            <w lemma="vegna" msd="DNd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">Skatturin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mánaður" msd="SMSDAr" lemmaRef="bd:566206">mánaðinum</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="rentutilskriving" msd="SFSAAr" join="right">rentutilskrivingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ábyrgdarpeningur" msd="SMSAAr" join="right">ábyrgdarpeningin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="peningastovnur" msd="SMSNAr" lemmaRef="bd:540810">Peningastovnurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="postgiro" msd="SFSNar">postgiro</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="afturhalda" msd="VIAtnp">afturhalda</w>
+            <w lemma="35" msd="NOgnc">35</w>
+            <w lemma="%" msd="M">%</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2013" msd="NOgnc" join="left">2013</w>
+            <w lemma="36" msd="NOgnc">36</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rendur" msd="APWFSD" lemmaRef="bd:578950">rent</w>
+            <w lemma="u" msd="SFSDAr" join="right">u</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="likamligur" msd="APSMPA" lemmaRef="bd:556552">likamligar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SFSAar" join="right" lemmaRef="bd:570637">deyðsbúgv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rentuinntøka" msd="SFSAar" lemmaRef="bd:522268">rentuinntøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPDar" lemmaRef="bd:569628">grunnum</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="halda" msd="VIMtnp" lemmaRef="bd:576164">haldast</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">Skatturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mánaður" msd="SMSDAr" lemmaRef="bd:566206">mánaðinum</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="rentutilskriving" msd="SFSAar">rentutilskriving</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="peningastovnur" msd="SMSDAr" lemmaRef="bd:540810">peningastovninum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="postgiro" msd="SFSDar">postgiro</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="renturokning" msd="SFSDar" lemmaRef="bd:525658">renturokning</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="mánaður" msd="SMSDar" join="right" lemmaRef="bd:566206">mánaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="169" msd="NOgnc">169</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gjalda" msd="LSMSN" join="right" lemmaRef="bd:576419">goldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">renta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="hon" msd="PPF3PN" join="right" lemmaRef="bd:513683">tær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føroyskur" msd="APSMPN" lemmaRef="bd:559144">føroyskir</w>
+            <w lemma="peningastovnur" msd="SMPNar" lemmaRef="bd:540810">peningastovnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="postgiro" msd="SNSNar" join="right">postgiro</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" join="right" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="rentuinntøka" msd="SFPNar" lemmaRef="bd:522268">rentuinntøkur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útlendskur" msd="APSMPD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="peningastovnur" msd="SMPDar" join="right" lemmaRef="bd:540810">peningastovnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kapitalvinningsjálvuppgáva" msd="SFSDAr" join="right">kapitalvinningsjálvuppgávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dekort" msd="SNSNar">Dekort</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðhangandi" msd="Adegnc">viðhangandi</w>
+            <w lemma="renta" msd="SFSAar" lemmaRef="bd:522267">rentu</w>
+            <w lemma="dekort" msd="SNSNaP" join="right">Dekort</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="peningastovnur" msd="SMSDar" lemmaRef="bd:540810">peningastovni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNar" lemmaRef="bd:540811">peningur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stríð" msd="SNSDar" lemmaRef="bd:571369">stríð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="uppsagnartíð" msd="SFSDar" join="right" lemmaRef="bd:533289">uppsagnartíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentuinntøka" msd="SFSDar" lemmaRef="bd:522268">rentuinntøku</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skuldskriva" msd="LSFSN" join="right" lemmaRef="bd:552780">skuldskrivað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">Samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gol" msd="LSFSN">gol</w>
+            <w lemma="din" msd="LSFSN">din</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðhangandi" msd="Adegnc">viðhangandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="góðskriva" msd="APSFSA" lemmaRef="bd:552790">góðskrivaða</w>
+            <w lemma="renta" msd="SFSAar" join="right" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="knýta" msd="LSFSN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="rentuberandi" msd="Adegnc" lemmaRef="bd:563913">rentuberandi</w>
+            <w lemma="krav" msd="SNSDar" join="right" lemmaRef="bd:537766">kravi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lánsbræv" msd="SNSDar" join="right" lemmaRef="bd:538214">lánsbrævi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rentuinntøka" msd="SFSDar" lemmaRef="bd:522268">rentuinntøku</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avhending" msd="SFSNAr" lemmaRef="bd:524466">avhendingin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvegan" msd="SFSNAr" lemmaRef="bd:536845">útveganin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNSDAr" lemmaRef="bd:576930">láns</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bræv" msd="SNSDAr" lemmaRef="bd:527774">brævinum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dekort" msd="SNSNar">Dekort</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðhan" msd="Adegnc">viðhan</w>
+            <w lemma="ganda" msd="Adegnc" lemmaRef="bd:549438">gandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="góðskriva" msd="APSFSA" lemmaRef="bd:552790">góðskrivaða</w>
+            <w lemma="renta" msd="SFSAar" lemmaRef="bd:522267">rentu</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sjálvstøðugur" msd="APSFSN" lemmaRef="bd:554392">sjálvstøðug</w>
+            <w lemma="útreiðsla" msd="SFSNar" lemmaRef="bd:524340">útreiðsla</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalur" msd="SMSDar" lemmaRef="bd:542714">kapital</w>
+            <w lemma="vinna" msd="SFSDAr" join="right" lemmaRef="bd:575908">vinn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingsskattalógini" msd="SFSDAr" join="right">ingsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="regulering" msd="SFSNar">regulering</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="rentuinntøka" msd="SFSDar" lemmaRef="bd:522268">rentuinntøku</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" join="right" lemmaRef="bd:576403">fáa</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">Hesar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíðargreining" msd="SFSAar">tíðargreining</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="negativur" msd="APSFSA" lemmaRef="bd:555145">negativa</w>
+            <w lemma="rentuinntøka" msd="SFSAar" lemmaRef="bd:522268">rentuinntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="negativur" msd="APWFSN" lemmaRef="bd:555145">negativa</w>
+            <w lemma="rentuinntøka" msd="SFSNAr" lemmaRef="bd:522268">rentuinntøkan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rúmur" msd="VIMtnp" lemmaRef="bd:554742">rúmast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="øðr" msd="PIMpSD" join="right">øðr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="kapitalvinningur" msd="SMSDar" join="right" lemmaRef="bd:539938">kapitalvinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="negativur" msd="APSFSN" lemmaRef="bd:555145">negativ</w>
+            <w lemma="rentuinntøka" msd="SFSNar" lemmaRef="bd:522268">rentuinntøka</w>
+            <w lemma="framflytast" msd="VIMtnp">framflytast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="kapitalvinningur" msd="SMSDar" join="right" lemmaRef="bd:539938">kapitalvinningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.11" msd="TS" join="right">M.11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">SERLIGAR</w>
+            <w lemma="RENTUútreiðsla" msd="SFPNar">RENTUÚTREIÐSLUR</w>
+            <w lemma="renta" msd="SFPNar" join="right" lemmaRef="bd:522267">Rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="lántøka" msd="SFSDar" lemmaRef="bd:521356">lántøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningastovnur" msd="SMPDar" lemmaRef="bd:540810">peningastovnum</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunna</w>
+            <w lemma="mótrokna" msd="VIMtnp" lemmaRef="bd:550962">mótroknast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningur" msd="SMSDar" join="right" lemmaRef="bd:539938">kapitalvinningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">ongin</w>
+            <w lemma="kapitalvinningur" msd="SMSNar" lemmaRef="bd:539938">kapitalvinningur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="mótrokna" msd="VIAtnp" lemmaRef="bd:550962">mótrokna</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar">rentuútreiðslur</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="rentuút" msd="SFPNar" join="right">rentuút</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="reiðsla" msd="SFPNar" lemmaRef="bd:522249">reiðslur</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="flyta" msd="LSFPN" lemmaRef="bd:576302">fluttar</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mótrokning" msd="SFSAar" lemmaRef="bd:525471">mótrokning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningur" msd="SMSDar" lemmaRef="bd:539938">kapitalvinningi</w>
+            <w lemma="nærri" msd="ASWNPA" lemmaRef="bd:586805">næstu</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="seinur" msd="ACSNSA" lemmaRef="bd:555778">seinni</w>
+            <w lemma="inna" msd="SNSAar" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøkuár" msd="SNSAar" join="right">tøkuár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rúmur" msd="VNMPS3" lemmaRef="bd:554742">rúmast</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="møguligur" msd="APSMSA" lemmaRef="bd:557122">møguligan</w>
+            <w lemma="nettovinningur" msd="SMSAar" lemmaRef="bd:540647">nettovinning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="inntøkuár" msd="SNSDar" lemmaRef="bd:515493">inntøkuári</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.12" msd="TS" join="right">M.12</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="LATING" msd="SFSNar">LATING</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="móttøka" msd="SFSNar" lemmaRef="bd:521723">MÓTTØKA</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">GÁVU</w>
+            <w lemma="ella" msd="CI" lemmaRef="bd:513686">ELLA</w>
+            <w lemma="arvaforskot" msd="SNSDar">ARVAFORSKOTI</w>
+            <w lemma="Lating" msd="SFSNar">Lating</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="móttøka" msd="SFSNar" lemmaRef="bd:521723">móttøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="arvaforskot" msd="SNSDar">arvaforskoti</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avhending" msd="SFSNar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegan" msd="SFSNar" join="right" lemmaRef="bd:536845">útvegan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="aktivur" msd="SNPNar" join="right" lemmaRef="bd:555225">aktiv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lating" msd="SNSAar">lating</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="móttøka" msd="SFSDar" lemmaRef="bd:521723">móttøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="arvaforskot" msd="SNSDar">arvaforskoti</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">ver</w>
+            <w lemma="ða" msd="VNAPP3">ða</w>
+            <w lemma="síðustillað" msd="LSNPN">síðustillað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegur" msd="SMSAar" lemmaRef="bd:566859">útveg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="an" msd="SMSAar" join="right" lemmaRef="bd:576756">an</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Avhendingarupphædd" msd="SFSNAr">Avhendingarupphæddin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útveganarupphædd" msd="SFSNAr">útveganarupphæddin</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="gáva" msd="SFSNAr" lemmaRef="bd:520375">gávan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" join="right" lemmaRef="bd:576191">latin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="foreldur" msd="SNPNar" lemmaRef="bd:529372">foreldur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gávubræv" msd="SNSDar" lemmaRef="bd:585010">gávubrævi</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="barn" msd="SNPDar" lemmaRef="bd:518913">børnum</w>
+            <w lemma="sín" msd="PEN3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bræv" msd="SNPAar" join="right" lemmaRef="bd:527774">brøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="CC" lemmaRef="bd:514174">veri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="minnilutapartabræv" msd="SNPNar">minnilutapartabrøv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="høvuðsparteigarabrøv" msd="SNPAar" join="right">høvuðsparteigarabrøv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="170" msd="NOgnc">170</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gáva" msd="SFSNAr" lemmaRef="bd:520375">Gávan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvur" msd="APSMSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="móttakari" msd="SMSAAr" lemmaRef="bd:546710">móttakaran</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gáva" msd="SFSAar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hjúnafelagi" msd="SMSDar" join="right" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avkom" msd="SNSDar" join="right" lemmaRef="bd:514354">avkomi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="foreldur" msd="SMPDar" lemmaRef="bd:529372">foreldrum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heruppií" msd="DNd" join="left">heruppií</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="ættleiðingarforeldur" msd="SNPDar" join="right">ættleiðingarforeldrum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="abbi" msd="SMSDar" lemmaRef="bd:513765">abba</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="omma" msd="SFSAar" join="right" lemmaRef="bd:521936">ommu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="partabræv" msd="SNSAar" join="right" lemmaRef="bd:538228">partabræv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" lemmaRef="bd:567172">handli</w>
+            <w lemma="avhenda" msd="LSFSN" join="right" lemmaRef="bd:553757">avhend</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingarupphæddin" msd="SFSNAr">ingarupphæddin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="gevari" msd="SMSDAr" join="right" lemmaRef="bd:513800">gevaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útgangsstøði" msd="SNSDar" lemmaRef="bd:585759">útgangsstøði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="gáva" msd="SFSNAr" lemmaRef="bd:520375">gávan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" join="right" lemmaRef="bd:576191">latin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">Móttakarin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="móttøka" msd="SFSDAr" join="right" lemmaRef="bd:521723">móttøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="gáva" msd="SFSNAr" lemmaRef="bd:520375">gávan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" join="right" lemmaRef="bd:576191">latin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvegan" msd="SFSNAr" join="right" lemmaRef="bd:536845">útvegan</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arvirði" msd="SNSNAr">arvirðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNSAAr" lemmaRef="bd:538228">partabrævið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgangsstøði" msd="SNSNar" lemmaRef="bd:585759">útgangsstøði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avgjald" msd="SNSDAr" join="right" lemmaRef="bd:537438">avgjaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="partabræv" msd="SNSNAr" lemmaRef="bd:538228">partabrævið</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.13" msd="TS" join="right">M.13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endurgjald" msd="SFSNar" lemmaRef="bd:537550">ENDURGJALD</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="tryggingarpeningur" msd="SMSNar">TRYGGINGARPENINGUR</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tryggingarpeningur" msd="SMSNar">tryggingarpeningur</w>
+            <w lemma="fáa" msd="LSNPN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="einhvør" msd="PINpSA" lemmaRef="bd:587910">eitthvørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="aktivur" msd="SNPDar" join="right" lemmaRef="bd:555225">aktivum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avhendingarupphædd" msd="SFSAar" join="right">avhendingarupphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avhending" msd="SFSAar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="aktivur" msd="SNSDar" join="right" lemmaRef="bd:555225">aktivi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSNSN" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNSDar" lemmaRef="bd:538228">partabrævi</w>
+            <w lemma="blíva" msd="VNAAS3" lemmaRef="bd:575803">bleiv</w>
+            <w lemma="ógildað" msd="LSFSN" join="right">ógildað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNSDar" join="right" lemmaRef="bd:538228">partabrævi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.14" msd="TS" join="right">M.14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útlutan" msd="SFSNar" lemmaRef="bd:536834">ÚTLUTAN</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">ÚR</w>
+            <w lemma="deyðsbúgv" msd="SMSDar" lemmaRef="bd:570637">DEYÐSBÚGVI</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="regla" msd="SFSNar" lemmaRef="bd:522235">regla</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="successión" msd="SFSAar">successión</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="deyður" msd="APSMSD" join="right" lemmaRef="bd:563333">deyðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="búgva" msd="SMSDar" lemmaRef="bd:575771">búgvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arvingi" msd="SMPAar" join="right" lemmaRef="bd:544565">arvingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útlutan" msd="SFSAar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="deyðsbúgv" msd="SMSDar" lemmaRef="bd:570637">deyðsbúgvi</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="sam" msd="DNd" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bært" msd="DGd">bært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="deyðsbúgv" msd="SFPDar" join="right" lemmaRef="bd:570637">deyðsbúgvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjúnafelagi" msd="SMSNAr" join="right" lemmaRef="bd:569427">Hjúnafelagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arvingur" msd="SMSNAr" lemmaRef="bd:538713">arvingurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="legatarur" msd="SMSNAr">legatarurin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fulnar" msd="DNd" lemmaRef="bd:586936">fulnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <w lemma="hinsur" msd="RMSDD" lemmaRef="bd:565509">hins</w>
+            <w lemma="deyður" msd="APWMSG" lemmaRef="bd:563333">deyða</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skyld" msd="SFPDar" join="right" lemmaRef="bd:535977">skyldum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="varða" msd="DGd" lemmaRef="bd:552967">varðandi</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbræv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.v.s." msd="TS">T.v.s.</w>
+            <w lemma="virðisbræv" msd="SNSNAr" lemmaRef="bd:538281">virðisbrævið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="framhaldandi" msd="DNd" lemmaRef="bd:563601">framhaldandi</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="deyður" msd="APWMSN" lemmaRef="bd:563333">deyði</w>
+            <w lemma="útvega" msd="VNAAS3" lemmaRef="bd:549537">útvegaði</w>
+            <w lemma="virðisbræv" msd="SNSAAr" lemmaRef="bd:538281">virðisbrævið</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">Selur</w>
+            <w lemma="hjúnafelagi" msd="SMSNar" join="right" lemmaRef="bd:569427">hjúnafelagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arvingur" msd="SMSNar" lemmaRef="bd:538713">arvingur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="legatarur" msd="SMSNar" join="right">legatarur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="deyður" msd="APWMSD" join="right" lemmaRef="bd:563333">deyða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avgera" msd="LSNSN" lemmaRef="bd:575727">avgera</w>
+            <w lemma="ndi" msd="DNd">ndi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattskylda" msd="SFSAAr" lemmaRef="bd:527491">skattskylduna</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalur" msd="SMSAar" lemmaRef="bd:542714">kapital</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vinningsskattalóg" msd="SFSDAr" join="right">vinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="avmarking" msd="SFPDar" join="right" lemmaRef="bd:524478">avmarkingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="nar" msd="DNd">nar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattseting" msd="SFSAar">skattseting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="deyður" msd="APSMSA" lemmaRef="bd:563333">deyða</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="aktivur" msd="SNPDar" join="right" lemmaRef="bd:555225">aktivum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">Eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSNAr">kapitalvinningsskattalógin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="eftirfylgjandi" msd="Adegnc" lemmaRef="bd:563699">eftirfylgjandi</w>
+            <w lemma="spurningur" msd="SMSNar" join="right" lemmaRef="bd:541521">spurningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="successión" msd="SFSAar">successión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="deyði" msd="SMSDar" join="right" lemmaRef="bd:548765">deyða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virðisbræv" msd="SNPAar" join="right" lemmaRef="bd:538281">virðisbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="a" msd="CS">a</w>
+            <w lemma="t" msd="CS">t</w>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">ætlanin</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" join="right" lemmaRef="bd:514174">verið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="illa" msd="DNC" lemmaRef="bd:578469">verri</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalur" msd="SMSAar" join="right" lemmaRef="bd:542714">kapital</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="vinningskattalóg" msd="SFSDAr" join="right">vinningskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="afturvirkandi" msd="Adegnc" lemmaRef="bd:563783">afturvirkandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="fólk" msd="SNSDar" lemmaRef="bd:515066">fólki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattligur" msd="APWFSA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="støða" msd="SFSAAr" lemmaRef="bd:523272">støðuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="foreldur" msd="SNPDar" lemmaRef="bd:529372">foreldrum</w>
+            <w lemma="o.ø." msd="TS">o.ø.</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="successión" msd="SFSAar" join="right">successión</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="171" msd="NOgnc">171</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.15" msd="TS" join="right">M.15</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="GENERASJÓNSSKIFTI" msd="SNSNar">GENERASJÓNSSKIFTI</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="successión" msd="SFSAar">successión</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="liva" msd="Adegnc" lemmaRef="bd:576308">livandi</w>
+            <w lemma="lív" msd="SNSDar" lemmaRef="bd:576936">lívi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="kalla" msd="LSNSN" lemmaRef="bd:550422">kallað</w>
+            <w lemma="generasjónsskifti" msd="SNSNar" join="right">generasjónsskifti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="foreldur" msd="SMPDar" lemmaRef="bd:529372">foreldrum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" join="right" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ávísur" msd="APSFPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="treyt" msd="SFPDar" join="right" lemmaRef="bd:536371">treytum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avhenda" msd="VIAtnp" lemmaRef="bd:553757">avhenda</w>
+            <w lemma="virðisbræv" msd="SNPAar" lemmaRef="bd:538281">virðisbrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ini" msd="DNd" join="right">ini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhendanina" msd="SFSAAr" join="right">avhendanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattafríur" msd="APSNSA" lemmaRef="bd:563116">skattafrítt</w>
+            <w lemma="generasjónsskifti" msd="SNSAar">generasjónsskifti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="útvegari" msd="SMSNAr" lemmaRef="bd:548671">útvegarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="útvegari" msd="SMSNAr" join="right" lemmaRef="bd:548671">útvegarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tvískattur" msd="SMSDar" lemmaRef="bd:531133">tvískatta</w>
+            <w lemma="sátt" msd="SFSDar" join="right" lemmaRef="bd:533170">sátt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mál" msd="SNPGar" join="right" lemmaRef="bd:516179">mála</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">Treytirnar</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avhenda" msd="SMSNAr" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="liva" msd="Adegnc" lemmaRef="bd:576308">livandi</w>
+            <w lemma="lív" msd="SNSDar" lemmaRef="bd:576936">lívi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skattafríur" msd="APSMSN" join="right" lemmaRef="bd:563116">skattafrí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="fyrri" msd="ASWNSA" join="right" lemmaRef="bd:586802">fyrsta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avhenda" msd="SMSNAr" lemmaRef="bd:553757">avhendanin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barnabarn" msd="SNPAar" join="right" lemmaRef="bd:537450">barnabørn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="systkin" msd="SNPAar" lemmaRef="bd:518937">systkin</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="systkin" msd="SNPDar" join="right" lemmaRef="bd:518937">systkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barnabarn" msd="SNPAar" lemmaRef="bd:537450">barnabørn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="systkin" msd="SNPDar" join="right" lemmaRef="bd:518937">systkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ættleiða" msd="LSNPN" lemmaRef="bd:553650">ættleidd</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stjúkbarn" msd="SNPAar" lemmaRef="bd:537316">stjúkbørn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fosturbarn" msd="SNPAar" join="right" lemmaRef="bd:537605">fosturbørn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stjúkbarn" msd="SNPNar" lemmaRef="bd:537316">Stjúkbørn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fostur" msd="SNPNar" lemmaRef="bd:529373">fostur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="barn" msd="SNPNar" lemmaRef="bd:518913">børn</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lógaráseting" msd="SFSDar" lemmaRef="bd:525367">lógaráseting</w>
+            <w lemma="javnseta" msd="LSNPN" lemmaRef="bd:576329">javnsett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="natúrligur" msd="APSNPA" lemmaRef="bd:556777">natúrlig</w>
+            <w lemma="ættarband" msd="SNPAar" join="right" lemmaRef="bd:528090">ættarbond</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="formellur" msd="DNd" lemmaRef="bd:561511">formelt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="familja" msd="SFSDar" lemmaRef="bd:519866">familju</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhendaran" msd="SMSAAr" join="right">avhendaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="siðvenja" msd="SFSNar" lemmaRef="bd:527467">siðvenja</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="familja" msd="SFPNar" lemmaRef="bd:519866">familjur</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fostra" msd="VUAtnp" lemmaRef="bd:551961">fostrað</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eingin" msd="PINpPN" lemmaRef="bd:587901">ongi</w>
+            <w lemma="natúrligur" msd="APSNPN" lemmaRef="bd:556777">natúrlig</w>
+            <w lemma="ætt" msd="SFPNar" join="right" lemmaRef="bd:577111">ætt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arbond" msd="SNPNar">arbond</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" join="right" lemmaRef="bd:514174">verið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="barn" msd="SNPNar" lemmaRef="bd:518913">børn</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="familja" msd="SFSDAr" lemmaRef="bd:519866">familjuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvur" msd="APSMSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="natúrligur" msd="APSMSN" lemmaRef="bd:556777">natúrligur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="familja" msd="SFSDAr" join="right" lemmaRef="bd:519866">familjuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="formellur" msd="APWNPN" lemmaRef="bd:561511">formellu</w>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lag" msd="SNSDar" join="right" lemmaRef="bd:527773">lagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skjóta" msd="LSNSN" lemmaRef="bd:575851">Skotið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnseta" msd="VIAtnp" lemmaRef="bd:576329">javnseta</w>
+            <w lemma="stjúkbarn" msd="SNPAar" lemmaRef="bd:537316">stjúkbørn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fosturbarn" msd="SNPAar" lemmaRef="bd:537605">fosturbørn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="natúrligur" msd="APSNPD" lemmaRef="bd:556777">natúrligum</w>
+            <w lemma="ættarband" msd="SNPDar" join="right" lemmaRef="bd:528090">ættarbondum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">Treytin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnseta" msd="VIAtnp" lemmaRef="bd:576329">javnseta</w>
+            <w lemma="stjúkbarn" msd="SNPAar" lemmaRef="bd:537316">stjúkbørn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fosturbarn" msd="SNPAar" lemmaRef="bd:537605">fosturbørn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="natúrligur" msd="APSNPD" lemmaRef="bd:556777">natúrligum</w>
+            <w lemma="ættarband" msd="SNPDar" lemmaRef="bd:528090">ættarbondum</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="barn" msd="SNPNar" lemmaRef="bd:518913">børn</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="natúrligur" msd="APSMSN" lemmaRef="bd:556777">natúrligur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="familja" msd="SFSDAr" join="right" lemmaRef="bd:519866">familjuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avhenda" msd="SMSNAr" lemmaRef="bd:553757">Avhendarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="reelt" msd="DNd">reelt</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="fostra" msd="VUAtnp" lemmaRef="bd:551961">fostrað</w>
+            <w lemma="barn" msd="SNSAAr" lemmaRef="bd:518913">barnið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="egin" msd="APWNSA" join="right" lemmaRef="bd:581131">egna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="barn" msd="SNSNAr" lemmaRef="bd:518913">barnið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="mettur" msd="VUAtnp" lemmaRef="bd:561729">mett</w>
+            <w lemma="avhenda" msd="SMSAAr" lemmaRef="bd:553757">avhendarin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="for" msd="SMSAar" lemmaRef="bd:538620">for</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="eldur" msd="SMSAar" join="right" lemmaRef="bd:542638">eldur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="nærri" msd="ASWFSN" lemmaRef="bd:586805">næsta</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">treytin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avhenda" msd="SMSNAr" lemmaRef="bd:553757">avhendarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="høvuðsparteigari" msd="SMSNar" join="right">høvuðsparteigari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avhenda" msd="LSMSN" lemmaRef="bd:553757">Avhend</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ar" msd="SMSNAr" lemmaRef="bd:576757">arin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høvuðsparteigari" msd="SMSNar" join="right">høvuðsparteigari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr" join="right">partapeninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ráða" msd="VNAPS3" lemmaRef="bd:576406">ræður</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðuvirði" msd="SNSDAr" join="right">atkvøðuvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="av" msd="SFSAar" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gera" msd="SFSAar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="%" msd="M" join="right">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="síggja" msd="LSNSN" lemmaRef="bd:514175">sæð</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="egin" msd="APWNPD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="avhenda" msd="SMSNAr" lemmaRef="bd:553757">avhendarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="treyt" msd="SFPAar" lemmaRef="bd:536371">treytir</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="viðvíkjandi" msd="DGd" join="left" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="kortini" msd="DNd" lemmaRef="bd:587341">kortini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="høvuðsparteigari" msd="SMSNar" join="right">høvuðsparteigari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="tí" msd="CS" join="right" lemmaRef="bd:577238">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="avhendarans" msd="SMSGAr">avhendarans</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="uppí" msd="DNd" join="right" lemmaRef="bd:586851">uppí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="herumframt" msd="DNd" lemmaRef="bd:587771">Herumframt</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="telja" msd="LSNPN" lemmaRef="bd:575710">tald</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ogn" msd="SNPNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grunnur" msd="SMPDar" lemmaRef="bd:569628">grunnum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="f" msd="DNd">f</w>
+            <w lemma="ramanfyri" msd="DNd">ramanfyri</w>
+            <w lemma="nevna" msd="LWNSA" join="right" lemmaRef="bd:553339">nevndi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ognhald" msd="SNSDar" join="right">ognhaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðtøka" msd="SFPDar" join="right" lemmaRef="bd:524088">viðtøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="leiðsla" msd="SFSDar" join="right" lemmaRef="bd:521189">leiðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="Adegnc" lemmaRef="bd:575711">gerandi</w>
+            <w lemma="ávirkan" msd="SFSAar" join="right" lemmaRef="bd:536749">ávirkan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">vera</w>
+            <w lemma="umbýtilig" msd="APSNPN">umbýtilig</w>
+            <w lemma="lánsbræv" msd="SNPNar" join="right" lemmaRef="bd:538214">lánsbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="triði" msd="APWFSN" lemmaRef="bd:530597">triðja</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">treytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="successión" msd="SFSAar">successión</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="liva" msd="Adegnc" lemmaRef="bd:576308">livandi</w>
+            <w lemma="lív" msd="SNSDar" lemmaRef="bd:576936">lívi</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avhenda" msd="SMSNAr" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="parta" msd="SNPDar" join="right" lemmaRef="bd:552528">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bræv" msd="SNPDar" lemmaRef="bd:527774">brøvum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðuvirði" msd="SNSDAr" join="right">atkvøðuvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNPAI" lemmaRef="bd:530547">eini</w>
+            <w lemma="hjún" msd="SNPAar" join="right" lemmaRef="bd:515330">hjún</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="avhenda" msd="VNAPP3" lemmaRef="bd:553757">avhenda</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="barn" msd="SNPAAr" join="right" lemmaRef="bd:518913">børnini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avhenda" msd="LSMSN" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabrøvumun" msd="SNPDar">partabrøvumun</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðuvirði" msd="SNSDAr" join="right">atkvøðuvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samanleggja" msd="VIAtnp">samanleggja</w>
+            <w lemma="virði" msd="SNPAAr" join="right" lemmaRef="bd:573238">virðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="APWFPN" lemmaRef="bd:557087">Skattligu</w>
+            <w lemma="fylgja" msd="SFPNAr" lemmaRef="bd:520150">fylgjurnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="successión" msd="SFSDar">successión</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="liva" msd="Adegnc" lemmaRef="bd:576308">livandi</w>
+            <w lemma="lív" msd="SNSDar" lemmaRef="bd:576936">lívi</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="avhendaranum" msd="SMSDAr" join="right">avhendaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útvegari" msd="SMSNAr" lemmaRef="bd:548671">Útvegarin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avhendarans" msd="SMSGAr">avhendarans</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="SFSDAr" lemmaRef="bd:553757">avhendanini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDAr" join="right" lemmaRef="bd:538281">virðisbrøvunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="útvegur" msd="SMSDAr" lemmaRef="bd:566859">útveg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ar" msd="SMSDAr" lemmaRef="bd:576757">aranum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="SMSAar" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="skul" msd="VNAAP3">skul</w>
+            <w lemma="u" msd="VNAAP3">u</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="VNMPP3" lemmaRef="bd:550959">roknast</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="útveganarupphædd" msd="SFSAar" join="right">útveganarupphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="fáa" msd="LSNPN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avhendaranum" msd="SMSDAr" join="right">avhendaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="útvegari" msd="SMSNAr" lemmaRef="bd:548671">útvegarin</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="hall" msd="SNSAar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tíð" msd="SFSDAr" lemmaRef="bd:536436">tíðini</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="successiónina" msd="SFSAAr" join="right">successiónina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="útvegari" msd="SMSNAr" lemmaRef="bd:548671">útvegarin</w>
+            <w lemma="sambært" msd="DNd" lemmaRef="bd:586922">sambært</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="172" msd="NOgnc">172</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="áseting" msd="SFSDAr" lemmaRef="bd:526495">ásetingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="hall" msd="SNSAAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útvegari" msd="SMSNAr" lemmaRef="bd:548671">útvegarin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDar" join="right" lemmaRef="bd:538281">virðisbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útvegari" msd="SMSNAr" lemmaRef="bd:548671">útvegarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="succederað" msd="VUAtnp">succederað</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fyribyrgja" msd="VIAtnp" lemmaRef="bd:554017">fyribyrgja</w>
+            <w lemma="spekulasjón" msd="SFSDar" join="right">spekulasjón</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="høvd" msd="SMSNar" lemmaRef="bd:571794">høvuðs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="parteigari" msd="SMSNar" lemmaRef="bd:546926">parteigari</w>
+            <w lemma="ætla" msd="VNAPS3" lemmaRef="bd:549302">ætlar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="virðisbræv" msd="SNPAar" lemmaRef="bd:538281">virðisbrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" join="right" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="virðisbræv" msd="SNPAAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="sjálvur" msd="APSMPN" join="right" lemmaRef="bd:555235">sjálvur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="virðisbræv" msd="SNPNAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="succederast" msd="VIMtnp">succederast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="móttaka" msd="SMSAar" lemmaRef="bd:576121">móttak</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ar" msd="SMSAar" join="right" lemmaRef="bd:576757">ara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ónýta" msd="LSNSA" lemmaRef="bd:553620">ónýtt</w>
+            <w lemma="hall" msd="SNSAar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">Hesin</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="virðisbræv" msd="SNPAAr" lemmaRef="bd:538281">virðisbrøvini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mótrokna" msd="VNAPS3" lemmaRef="bd:550962">mótroknar</w>
+            <w lemma="hall" msd="SNSAAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staðfesta" msd="LSMSD" lemmaRef="bd:553837">staðfestum</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Sølupeningur" msd="SMSNAr">Sølupeningurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lataran" msd="SMSAAr">lataran</w>
+            <w lemma="skattafríur" msd="DNd" join="right" lemmaRef="bd:563116">skattafrítt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hervið" msd="DNd" lemmaRef="bd:587896">Hervið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalur" msd="SMSDar" lemmaRef="bd:542714">kapital</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vinningskattalóg" msd="SFSDAr">vinningskattalógini</w>
+            <w lemma="umgingin" msd="LSFSN" join="right">umgingin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útvegari" msd="SMSNAr" lemmaRef="bd:548671">útvegarin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avhendarans" msd="SMSGAr">avhendarans</w>
+            <w lemma="skattligur" msd="APWNSA" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="stað" msd="SNSAar" join="right" lemmaRef="bd:535747">stað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fráboð" msd="VIMtnp" join="right">fráboð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avhenda" msd="SMSNAr" lemmaRef="bd:553757">avhendarin</w>
+            <w lemma="leta" msd="VNAAS3" lemmaRef="bd:527237">letu</w>
+            <w lemma="r" msd="VNAPS3">r</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvupp" msd="APSFSA">sjálvupp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gáva" msd="SFSAar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="M.16" msd="TS" join="right">M.16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapitalvinningsskattur" msd="SMSNar">KAPITALVINNINGSSKATTUR</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">GOLDIN</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">ØÐRUM</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">LANDI</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">Skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="haðani" msd="DNd" join="right" lemmaRef="bd:587273">haðani</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="sáttur" msd="SNSNar" lemmaRef="bd:561824">sátt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">máli</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSMSN" join="right" lemmaRef="bd:575738">gjørdur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tvískattasáttmáli" msd="SMSAar" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="laga" msd="LSMSN" lemmaRef="bd:549523">lagaður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMPDAr" join="right" lemmaRef="bd:513991">sáttmálunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tvískattur" msd="SMSAar" lemmaRef="bd:531133">tvískatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sáttmáli" msd="SMSAar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="áseting" msd="SFSAAr" lemmaRef="bd:526495">ásetingina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="møgu" msd="APSFSN" join="right">møgu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ligt" msd="LSNSN">ligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="slaka" msd="VIAtnp" lemmaRef="bd:549851">slaka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kredittháttur" msd="SMSNAr" join="right">kreditthátturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtøkuregla" msd="SFSDar" join="right">avtøkureglu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skattinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">Heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="føroyskur" msd="APSFPD" join="right" lemmaRef="bd:559144">føroysk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.d." msd="TS">T.d.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ávísur" msd="APWFSD" lemmaRef="bd:557602">ávísu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hin" msd="PDNpSN" lemmaRef="bd:513757">hitt</w>
+            <w lemma="land" msd="SNSNAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="skatta" msd="VNAPS3" lemmaRef="bd:552600">skattar</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ymissur" msd="APSMPD" lemmaRef="bd:561688">ymsum</w>
+            <w lemma="tvískattasáttmáli" msd="SMPDar" lemmaRef="bd:548171">tvískattasáttmálum</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="avtala" msd="SFPAar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SFSNar" lemmaRef="bd:576765">urin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="býta" msd="VIMtnp" lemmaRef="bd:553607">býtast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hin" msd="PDNpPA" lemmaRef="bd:513757">hini</w>
+            <w lemma="land" msd="SNPAAr" join="right" lemmaRef="bd:527776">londini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="partabræv" msd="SNSNar" join="right" lemmaRef="bd:538228">partabræva</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="stórur" msd="APWNSN" lemmaRef="bd:578418">Stóra</w>
+            <w lemma="Bretland" msd="SNSNaP" lemmaRef="bd:576449">Bretland</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Grønland" msd="SNSNaP" lemmaRef="bd:584624">Grønland</w>
+            <w lemma="høvuðsregla" msd="SFSNAr" lemmaRef="bd:520625">Høvuðsreglan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PINpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="land" msd="SNPDAr" lemmaRef="bd:527776">lond</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="unum" msd="SNPDAr">unum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="India" msd="SNSNaP" lemmaRef="bd:571615">India</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mistur" msd="APWNSD" lemmaRef="bd:559941">mista</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="2" msd="NOgnc">2</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="173" msd="NOgnc">173</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Norðanland" msd="SNPNaP" lemmaRef="bd:584662">Norðanlond</w>
+            <w lemma="0" msd="NOgnc">0</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="%" msd="M">%</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Schweiz" msd="SNSNaP">Schweiz</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="tó" msd="DNd" join="left" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="áhugafelag" msd="SNSNar" join="right" lemmaRef="bd:535850">áhugafelag</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="pct" msd="TT" join="right">pct</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalur" msd="SMSDAr" lemmaRef="bd:542714">kapitalinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="vinningsbýti" msd="SNSAAr" join="right" lemmaRef="bd:573235">vinningsbýtið</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="eftirlønargrunnur" msd="SMSNar" lemmaRef="bd:565005">eftirlønargrunnur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="stovnur" msd="SMSNar" join="right" lemmaRef="bd:541581">stovnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bjóðar" msd="VNAPS3">bjóðar</w>
+            <w lemma="eftirløn" msd="SFSAar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arskipan" msd="SFPAar" join="right">arskipanir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vissa" msd="VIAtnp" lemmaRef="bd:552244">vissa</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ellis" msd="SNSGar" join="right">ellis</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avlami" msd="SNSAar" lemmaRef="bd:573356">avlamis</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirsituveitingar" msd="SFPAar" join="right">eftirsituveitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="eftirlønargrunnur" msd="SMSNar" lemmaRef="bd:565005">eftirlønargrunnur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="stovnur" msd="SMSNar" lemmaRef="bd:541581">stovnur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stovna" msd="LSMSN" join="right" lemmaRef="bd:551162">stovnaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="góðkenna" msd="LSMSN" lemmaRef="bd:553887">góðkendur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirkanna" msd="LSMSN" lemmaRef="bd:551004">eftirkannaður</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="statur" msd="SMSDAr" join="right" lemmaRef="bd:531797">statinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="M.17" msd="TS" join="right">M.17</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">KÆRA</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">Avgerðir</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="4" msd="NOgnc" join="left">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr" join="right">kapitalvinningskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr" join="right">avgjaldskærunevndina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">Kærast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">Kæran</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skrivligur" msd="APSFSN" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grundgivin" msd="APSFSN" join="right">grundgivin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="M.18" msd="TS" join="right">M.18</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftirlit" msd="SNSNar" lemmaRef="bd:514733">EFTIRLIT</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="álíkning" msd="SFPAar" lemmaRef="bd:526487">álíkningar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinn" msd="SFSDAr" join="right">kapitalvinn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingskattalógini" msd="SFSDAr" join="right">ingskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lóg" msd="SFSAAr" join="right" lemmaRef="bd:576938">lógina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="krevja" msd="LSNSN" join="right" lemmaRef="bd:554166">kravt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="skjal" msd="SNPAar" join="right" lemmaRef="bd:537265">skjøl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sannan" msd="SFSAar" lemmaRef="bd:535247">sannan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="álíkning" msd="SFSDAr" join="right" lemmaRef="bd:526487">álíkningini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skjal" msd="SNPNar" join="right" lemmaRef="bd:537265">Skjøl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="álíkning" msd="SFSAAr" join="right" lemmaRef="bd:526487">álíkningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="víttfevnandi" msd="Adegnc" join="right" lemmaRef="bd:563874">víttfevnandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="roknskaparskjal" msd="SNPNar" join="right">roknskaparskjøl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fakturi" msd="SMPNar" join="right" lemmaRef="bd:545239">fakturar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokning" msd="SFPNar" lemmaRef="bd:525674">rokningar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="nógv" msd="DNC" join="right" lemmaRef="bd:586968">meira</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skjal" msd="SNPNar" lemmaRef="bd:537265">Skjøl</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skjal" msd="SNPNar" lemmaRef="bd:537265">skjøl</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="pappírsformi" msd="SNSDar" join="right">pappírsformi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="týdningur" msd="SMSDar" lemmaRef="bd:541994">týdningi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="álíkn" msd="SFSAAr">álíkn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingina" msd="SFSAAr" join="right">ingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="elektroniskur" msd="APSFPN" lemmaRef="bd:558192">elektroniskar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="digitalur" msd="APSFPN" join="right" lemmaRef="bd:554588">digitalar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PINpSA" lemmaRef="bd:587907">alt</w>
+            <w lemma="roknskapartilfar" msd="SNSAar" join="right">roknskapartilfar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ársroknskapur" msd="SMSAar" join="right" lemmaRef="bd:565907">ársroknskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokn" msd="SNSAar" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skaparbøkur" msd="SFPAar" join="right">skaparbøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="journal" msd="SMPAar" join="right" lemmaRef="bd:534404">journalir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leysblaðabøkur" msd="SFPAar">leysblaðabøkur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilhoyra" msd="Adegnc" lemmaRef="bd:553380">tilhoyrandi</w>
+            <w lemma="fylgiskjal" msd="SNPDar" join="right" lemmaRef="bd:537622">fylgiskjølum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="konto" msd="SFSAar" lemmaRef="bd:585958">konto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kort" msd="SNPAar" lemmaRef="bd:515684">kort</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="tílíkur" msd="PINpSN" join="right" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="herumframt" msd="DNd" lemmaRef="bd:587771">Herumframt</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kladdubók" msd="SFPAar">kladdubøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="hjálpibók" msd="SFPAar" join="right">hjálpibøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="ordrabók" msd="SFPAar" join="right">ordrabøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avtalubók" msd="SFPAar" join="right">avtalubøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bíleggingarbók" msd="SFPAar" join="right">bíleggingarbøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="goymslubók" msd="SFPAar" join="right">goymslubøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arbeiðsseðil" msd="SMPAar" join="right">arbeiðsseðlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vikuseðil" msd="SMPAar">vikuseðlar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" join="right" lemmaRef="bd:563845">líknandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="skrivligur" msd="APSFPA" lemmaRef="bd:557224">skrivligar</w>
+            <w lemma="avtala" msd="SFPAar" join="right" lemmaRef="bd:519134">avtalur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virkir</w>
+            <w lemma="nýta" msd="VNAPP3" lemmaRef="bd:553611">nýta</w>
+            <w lemma="grannskoðanarprotokol" msd="SNSAar">grannskoðanarprotokol</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líknandi" msd="Adegnc" join="right" lemmaRef="bd:563845">líknandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættur" msd="SMSDAr" lemmaRef="bd:566096">rættinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftirlit" msd="SNSAar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="virki" msd="SNPDar" join="right" lemmaRef="bd:530198">virkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nýta" msd="VNAPP3" lemmaRef="bd:553611">nýta</w>
+            <w lemma="telda" msd="SFSAar" lemmaRef="bd:523486">teldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skriv" msd="SNPAar" join="right" lemmaRef="bd:516857">skriv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="lýsa" msd="VNAPP3" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="skipan" msd="SFPAAr" join="right" lemmaRef="bd:535389">skipanirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fløga" msd="SFPAar" lemmaRef="bd:520039">fløgur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="dátuberi" msd="SMPAar" join="right">dátuberar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="M.19" msd="TS" join="right">M.19</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="PANTIheimild" msd="SFSNar">PANTIHEIMILD</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="krav" msd="SNPNar" join="right" lemmaRef="bd:537766">krøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sekt" msd="SFPNar" join="right" lemmaRef="bd:535264">sektir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="renta" msd="SFPNar" join="right" lemmaRef="bd:522267">rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innkrevjingarkostnaður" msd="SMSNar" join="right">innkrevjingarkostnaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="reisa" msd="LSNPN" join="right" lemmaRef="bd:553494">reist</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningur" msd="SMSGar" lemmaRef="bd:539938">kapitalvinnings</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="innheinta" msd="VIMtnp" lemmaRef="bd:552490">innheintast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="panting" msd="SFSDar" join="right">panting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="fremja" msd="VNAPS3" lemmaRef="bd:554157">fremur</w>
+            <w lemma="pantingina" msd="SFSAAr">pantingina</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innkrevjing" msd="SFSAar" lemmaRef="bd:525119">innkrevjing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="174" msd="NOgnc">174</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M.20" msd="TS" join="right">M.20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="revsing" msd="SFSNar" lemmaRef="bd:525661">REVSING</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="23" msd="NOgnc">23</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyriskipa" msd="LSNSN" join="right" lemmaRef="bd:551235">fyriskipað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hyggja" msd="SFSDar" lemmaRef="bd:520558">hyggju</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalur" msd="SMSDar" lemmaRef="bd:542714">kapital</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vinningsskattalóg" msd="SFSDAr" join="right">vinningsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="greiða" msd="VNAPS3" lemmaRef="bd:553662">greiðir</w>
+            <w lemma="rangur" msd="DNd" lemmaRef="bd:562826">rangt</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="villleiðandi" msd="Adegnc" lemmaRef="bd:564102">villleiðandi</w>
+            <w lemma="upp" msd="SFPAar" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lýsing" msd="SFPAar" lemmaRef="bd:525379">lýsingar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="oyðublað" msd="SNSAar" join="right" lemmaRef="bd:535647">oyðublað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalur" msd="SMSDar" join="right" lemmaRef="bd:542714">kapital</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="vinningsskattalóg" msd="SFSDAr" join="right">vinningsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="forprentaðu" msd="LWFPN">forprentaðu</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="ikk" msd="DNd">ikk</w>
+            <w lemma="i" msd="DNd">i</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="rættur" msd="APSFPN" lemmaRef="bd:564347">rættar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullfíggja" msd="LSFPN" lemmaRef="bd:549745">fullfíggjaðar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="revsa" msd="LSMSN" lemmaRef="bd:552284">revsaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sekt" msd="SFSDar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fongsul" msd="SNSDar" lemmaRef="bd:529371">fongsli</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="skattgjaldari" msd="SMPNar" lemmaRef="bd:547448">skattgjaldarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="sleppa" msd="VNAPP3" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="upp" msd="SFPNar" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lýsing" msd="SFPNar" lemmaRef="bd:525379">lýsingar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="forprentaðu" msd="LWFSD">forprentaðu</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="rættur" msd="APSFPN" lemmaRef="bd:564347">rættar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullfíggjaður" msd="APSFPN" join="right" lemmaRef="bd:579716">fullfíggjaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="VNAPP3" lemmaRef="bd:553332">fevna</w>
+            <w lemma="revsa" msd="SFPNAr" join="right" lemmaRef="bd:552284">revsi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="passivur" msd="APSNPA" lemmaRef="bd:555139">passiv</w>
+            <w lemma="brot" msd="SNPAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSAAr" join="right">kapitalvinningsskattalógina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="upp" msd="SFPNAr" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lýsing" msd="SFPNAr" lemmaRef="bd:525379">lýsingarnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="forprentaðu" msd="LWFSD">forprentaðu</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="rættur" msd="APSFPN" lemmaRef="bd:564347">rættar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullfíggjaður" msd="APSFPN" join="right" lemmaRef="bd:579716">fullfíggjaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="revsa" msd="LSMPN" join="right" lemmaRef="bd:552284">revsaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hyggja" msd="SFSDar" lemmaRef="bd:520558">hyggju</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="misbrot" msd="SNSNAr" lemmaRef="bd:516108">misbrotið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fremja" msd="LSNSN" lemmaRef="bd:554157">framt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stórur" msd="APSFSD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="gáloysin" msd="SFSDar" join="right" lemmaRef="bd:582056">gáloysni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">Bæði</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løgfrøðiligur" msd="APSMPN" lemmaRef="bd:556464">løgfrøðiligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="23" msd="NOgnc">23</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="f" msd="LSNSN">f</w>
+            <w lemma="yriskipað" msd="LSNSN" join="right">yriskipað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="virki" msd="SNPNar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokna" msd="VIAtnp" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="vinna" msd="SNSDar" lemmaRef="bd:575908">vinn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingsbýti" msd="SNSDar" join="right">ingsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rentuinntøka" msd="SFSDar" lemmaRef="bd:522268">rentuinntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgdarpeningur" msd="SMSDar">ábyrgdarpeningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseta" msd="SMPDAr" join="right" lemmaRef="bd:576366">áset</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingunum" msd="SMPDAr">ingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="revsa" msd="LSNPN" join="right" lemmaRef="bd:552284">revsað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virkin" msd="SMSNAr" lemmaRef="bd:581516">virkin</w>
+            <w lemma="i" msd="DNd">i</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vilji" msd="SMSDar" lemmaRef="bd:549218">vilja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stórur" msd="APSNSD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="gáloysin" msd="SNSDar" lemmaRef="bd:582056">gáloysni</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="yvirhalda" msd="VNAPP3" lemmaRef="bd:576157">yvirhalda</w>
+            <w lemma="skylda" msd="SFPAAr" join="right" lemmaRef="bd:522870">skyldurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áleggja" msd="LSFPN" lemmaRef="bd:576273">álagdar</w>
+            <w lemma="hon" msd="PPN3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="spurningur" msd="SMSAAr" lemmaRef="bd:541521">spurningin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="vanligur" msd="APWFPN" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tilætlan" msd="SFSAar" lemmaRef="bd:536318">tilætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ósketni" msd="SNSAar" lemmaRef="bd:574107">ósketni</w>
+            <w lemma="nýta" msd="LSFPN" join="right" lemmaRef="bd:553611">nýttar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="tann" msd="PDMpSN" lemmaRef="bd:587908">tann</w>
+            <w lemma="revsa" msd="VIMtnp" join="right" lemmaRef="bd:552284">revsast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="móttaka" msd="VNAPS3" lemmaRef="bd:576121">móttekur</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rentuinntøka" msd="SFSAar" join="right" lemmaRef="bd:522268">rentuinntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vita" msd="Adegnc" lemmaRef="bd:576383">vitandi</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="halda" msd="VUAtnp" lemmaRef="bd:576164">hildið</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áleggja" msd="LSNSN" lemmaRef="bd:576273">álagt</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sektaruppskot" msd="SNSNar">Sektaruppskot</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="lógarbrot" msd="SNSNar" lemmaRef="bd:515985">lógarbrot</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="strangur" msd="ACSFSD" lemmaRef="bd:562811">strangari</w>
+            <w lemma="revsing" msd="SFSAar" lemmaRef="bd:525661">revsing</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="sekt" msd="SFSAar" join="right" lemmaRef="bd:535264">sekt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avgera" msd="LSNSN" lemmaRef="bd:575727">avgjørt</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="rættarsókn" msd="SFSAar" join="right" lemmaRef="bd:535184">rættarsókn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="játta" msd="VNAPS3" lemmaRef="bd:552650">játtar</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="sekur" msd="APSMSA" lemmaRef="bd:555296">sekan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógarbrot" msd="SNSDAr" lemmaRef="bd:515985">lógarbrotinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="játta" msd="VNAPS3" lemmaRef="bd:552650">játtar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fráboðan" msd="SFSDAr" lemmaRef="bd:534005">fráboðanini</w>
+            <w lemma="áseta" msd="LSFSA" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="sekt" msd="SFSAar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="áseta" msd="LSFSA" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="tíðarfreist" msd="SFSAar" join="right" lemmaRef="bd:536437">tíðarfreist</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fráboðan" msd="SFSNAr" lemmaRef="bd:534005">Fráboðanin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="sektaruppskot" msd="SNSNar">sektaruppskot</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skriv" msd="SFSDar" join="right" lemmaRef="bd:516857">skriv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="liga" msd="SFSDar" join="right" lemmaRef="bd:577144">liga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sektaruppskot" msd="SNSDAr">sektaruppskotinum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="áseta" msd="LWFSA" lemmaRef="bd:576366">ásettu</w>
+            <w lemma="freist" msd="SFSAar" lemmaRef="bd:533992">freist</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ina" msd="PIFpSA" join="right">ina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="játta" msd="VNAPS3" lemmaRef="bd:552650">játtar</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="freist" msd="SFSAar" lemmaRef="bd:533992">freist</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vilja" msd="VIAtnp" lemmaRef="bd:576390">vilja</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="sekt" msd="SFSAAr" join="right" lemmaRef="bd:535264">sektina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="rættarsókn" msd="SFSNar" lemmaRef="bd:535184">rættarsókn</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ásanna" msd="LSFSN" join="right" lemmaRef="bd:551020">ásannað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="senda" msd="LSNSN" lemmaRef="bd:553766">sent</w>
+            <w lemma="fúti" msd="SMSDAr" join="right" lemmaRef="bd:513803">fútanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bøn" msd="SFSDar" lemmaRef="bd:576833">bøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reisa" msd="VIAtnp" lemmaRef="bd:553494">reisa</w>
+            <w lemma="ákæra" msd="SFSAar" lemmaRef="bd:524179">ákæru</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="henda" msd="VNAPS3" join="right" lemmaRef="bd:553756">hendir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="stødd" msd="SFSDAr" lemmaRef="bd:536179">støddini</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sekt" msd="SFSDAr" lemmaRef="bd:535264">sektini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="vi" msd="VNAPS3">vi</w>
+            <w lemma="ðvíkur" msd="VNAPS3" join="right">ðvíkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="fongsulsrevsaður" msd="LSMSN" join="right">fongsulsrevsaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avgera" msd="LSNSN" lemmaRef="bd:575727">avgjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættur" msd="SMSDAr" join="right" lemmaRef="bd:566096">rættinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyritreyt" msd="SFSNAr" join="right" lemmaRef="bd:534038">Fyritreytin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="fyrisitingarligur" msd="DNd" join="right" lemmaRef="bd:556657">fyrisitingarliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" join="right" lemmaRef="bd:561729">mett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lógarbrot" msd="SNSNAr" join="right" lemmaRef="bd:515985">lógarbrotið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skjóta" msd="LSNSN" lemmaRef="bd:575851">skotið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dómstólur" msd="SMSAAr" join="right" lemmaRef="bd:539139">dómstólin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fongsulsrevsing" msd="SFSAar" join="right" lemmaRef="bd:524842">fongsulsrevsing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">Áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sektarstødd" msd="SFSDAr">sektarstøddini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hond" msd="SFPAAr" lemmaRef="bd:543173">hendurnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="tollur" msd="SNSAAP" join="both" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSAAP" join="right">Skattaráðið</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="umsita" msd="VNAPS3" lemmaRef="bd:576101">umsitur</w>
+            <w lemma="lóg" msd="SFSAAr" join="right" lemmaRef="bd:576938">lógina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="175" msd="NOgnc">175</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættur" msd="SMSAAr" join="right" lemmaRef="bd:566096">rættin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sektarmál" msd="SNPDar" join="right">sektarmálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="neyðugur" msd="APSNSN" join="right" lemmaRef="bd:554382">neyðugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="sekt" msd="SFPAAr" lemmaRef="bd:535264">sektirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="revsilóg" msd="SFSDAr" lemmaRef="bd:535115">revsilógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="revsiáset" msd="SFSAar" join="right">revsiáset</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="80" msd="NOgnc">80</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="revsilóg" msd="SFSDAr" lemmaRef="bd:535115">revsilógini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="revsiáseting" msd="SFSNar">revsiáseting</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="grovur" msd="APSNSN" lemmaRef="bd:555237">grovt</w>
+            <w lemma="lógarbrot" msd="SNSNAr" lemmaRef="bd:515985">lógarbrotið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="brotsgerðapersónur" msd="SMSAAr" join="right">brotsgerðapersónin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="vanligur" msd="APWNPA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="persónligur" msd="APWNPA" lemmaRef="bd:556620">persónligu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samfelagsligur" msd="APWNPA" lemmaRef="bd:556839">samfelagsligu</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="viður" msd="SNPAar" lemmaRef="bd:566565">viður</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skifti" msd="SNSAar" lemmaRef="bd:572866">skifti</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="brotsgerð" msd="SFSAAr" lemmaRef="bd:533633">brotsgerðina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="orsøk" msd="SFSAar">orsøk</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="brot" msd="SFSAar" lemmaRef="bd:514523">brots</w>
+            <w lemma="gera" msd="SFSAar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ina" msd="PIFpSA" join="right">ina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">Áseting</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSFSN" lemmaRef="bd:578418">stór</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="harumframt" msd="DNd" join="right" lemmaRef="bd:587270">harumframt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="mark" msd="SNPAar" join="right" lemmaRef="bd:518914">mørk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="atlit" msd="SNSNAr" lemmaRef="bd:517918">atlitið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lógarbrot" msd="SNSAAr" lemmaRef="bd:515985">lógarbrotið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="80" msd="NOgnc">80</w>
+            <w lemma="nevna" msd="LWFPN" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="áseta" msd="VNAPP3" join="right" lemmaRef="bd:576366">áseta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="serligur" msd="APSNSD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjaldsføri" msd="SNSAar">gjaldsføri</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="revsilóg" msd="SFSDAr" join="right" lemmaRef="bd:535115">revsilógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">SERLIGAR</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">REGLUR</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">FYRI</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="gamal" msd="APSNPA" join="both" lemmaRef="bd:562213">GOMUL</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">PARTABRØV</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="skiftis-regla" msd="SFPNar">SKIFTISREGLUR</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSNAr">kapitalvinningskattalógin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattafrítøka" msd="SFSAar">skattafrítøku</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="útvega" msd="LSNPN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSNAr">kapitalvinningsskattalógin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">Hesar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="avtaka" msd="LSFPN" join="right" lemmaRef="bd:576122">avtiknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="nýggjur" msd="APSFPN" lemmaRef="bd:563018">nýggjar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSNPN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="k" msd="SFSNar">k</w>
+            <w lemma="apitalvinn" msd="SFSNAr" join="right">apitalvinn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingsskattalógin" msd="SFSNAr">ingsskattalógin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalógin" msd="SFSDAr">kapitalvinningskattalógin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vinna" msd="SMSNar" join="right" lemmaRef="bd:575908">vinn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingur" msd="SMSNar">ingur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avhenda" msd="VIAtnp" lemmaRef="bd:553757">avhenda</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="o.a." msd="TS" join="right">o.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskatta" msd="SMSDar" join="right">kapitalvinningsskatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avhending" msd="SFSNAr" lemmaRef="bd:524466">avhendingin</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2007" msd="NOgnc" join="right">2007</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="vinna" msd="SMSNar" join="right" lemmaRef="bd:575908">vinn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingur" msd="SMSNar">ingur</w>
+            <w lemma="skattafríur" msd="APSMSN" join="right" lemmaRef="bd:563116">skattafríur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="realisera" msd="LSNPN" lemmaRef="bd:551625">realiserað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" lemmaRef="bd:571071">tíðarskeiðnum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2007" msd="NOgnc" join="right">2007</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skattafrítøka" msd="SFSNAr">Skattafrítøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="varðveita" msd="LSFSN" lemmaRef="bd:553569">varðveitt</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="minnilutapartaeigari" msd="SMPAar">minnilutapartaeigarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="høvuðspartaeigari" msd="SMPAar" join="right">høvuðspartaeigarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="høvuðspartaeigari" msd="SMPNar">høvuðspartaeigarar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="eiga" msd="VUAtnp" lemmaRef="bd:576382">átt</w>
+            <w lemma="partabræv" msd="SNPAAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avhenda" msd="LSNPN" join="right" lemmaRef="bd:553757">avhend</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="ímillum" msd="DGd" join="right" lemmaRef="bd:586899">ímillum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="minnilutapartaeigari" msd="SMSAar">minnilutapartaeigara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="høvd" msd="SMSAar" lemmaRef="bd:571794">høvuðs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="partaeigari" msd="SMSAar" join="right" lemmaRef="bd:546925">partaeigara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">Føra</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søluupphædd" msd="SFSNAr">søluupphæddin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="LSFPN" join="right" lemmaRef="bd:553611">nýttar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">Skal</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hending" msd="SFSNAr" lemmaRef="bd:525034">hendingin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="successiónsreglurnar" msd="SFPAAr">successiónsreglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§§" msd="SFPDar">§§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="áseting" msd="SFPNar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ørn" msd="SMPNar" lemmaRef="bd:528743">arnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningskattalóg" msd="SFSDAr">kapitalvinningskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="o.a." msd="TS" join="right">o.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avhenda" msd="LSNPN" lemmaRef="bd:553757">avhend</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2007" msd="NOgnc" join="right">2007</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skattafrítøka" msd="SFSAAr">skattafrítøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="v" msd="SNSAar">v</w>
+            <w lemma="irði" msd="SNSAar" join="right">irði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="støði" msd="SNSDar" lemmaRef="bd:572988">støði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mettur" msd="LSNSD" lemmaRef="bd:561729">mettum</w>
+            <w lemma="handilsvirði" msd="SNSDar" lemmaRef="bd:585538">handilsvirði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="roknskaparskeið" msd="SNSDAr">roknskaparskeiðnum</w>
+            <w lemma="2006" msd="NOgnc" join="right">2006</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útgangsstøði" msd="SNSNAr" join="right" lemmaRef="bd:585759">útgangsstøðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="virði" msd="SNPNAr" join="right" lemmaRef="bd:573238">virðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNAPP3" lemmaRef="bd:576197">standa</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftirkanna" msd="LSNPN" lemmaRef="bd:551004">eftirkannað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grannskoðari" msd="SMSDar" lemmaRef="bd:545635">grannskoðara</w>
+            <w lemma="felag" msd="SNSGAr" join="right" lemmaRef="bd:535493">felagsins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="støð" msd="SNSNAr" lemmaRef="bd:571373">støðið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="virðisáseting" msd="SFSDAr">virðisásetingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" join="right" lemmaRef="bd:538228">partabrøvunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="innari" msd="ACWNSN" lemmaRef="bd:559297">Innara</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="javna" msd="LSNSN" lemmaRef="bd:551141">javnað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nógv" msd="DNC" join="right" lemmaRef="bd:586968">meir</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="felag" msd="SNSGAr" join="right" lemmaRef="bd:535493">felagsins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="goodwill" msd="F" join="right">goodwill</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">Ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSNar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="virðismeta" msd="LSNPN" lemmaRef="bd:553548">virðismett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="handilsvirði" msd="SNSAar" join="right" lemmaRef="bd:585538">handilsvirði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">Hvørt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="upp" msd="SFSAar" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gera" msd="SFSAar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="senda" msd="VNAAS3" lemmaRef="bd:553766">sendi</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grannskoðari" msd="SMSNar" lemmaRef="bd:545635">Grannskoðari</w>
+            <w lemma="vátta" msd="VNAAS3" lemmaRef="bd:552656">váttaði</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="uppgerð" msd="SFSAar" join="right" lemmaRef="bd:536495">uppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="176" msd="NOgnc">176</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">Varð</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="virði" msd="SNSNar" lemmaRef="bd:573238">virði</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="møgu" msd="SMSAar" join="right">møgu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leikur" msd="VIAtnp" lemmaRef="bd:555303">leika</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eftirkanna" msd="VIAtnp" join="right" lemmaRef="bd:551004">eftirkanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virðisáseting" msd="SFPNAr">virðisásetingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="rættur" msd="APSFPN" join="right" lemmaRef="bd:564347">rættar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðisáseting" msd="SFPNAr">virðisásetingarnar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="veruligur" msd="APWNPA" lemmaRef="bd:557176">veruligu</w>
+            <w lemma="handilsvirði" msd="SNPAAr" join="right">handilsvirðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="rætting" msd="SFPNar" lemmaRef="bd:525705">rættingar</w>
+            <w lemma="gera" msd="VIMtnp" join="right" lemmaRef="bd:575738">gerast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virði" msd="SNSAar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="partabræv" msd="SNPDAr" lemmaRef="bd:538228">partabrøvunum</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="regul" msd="SFSDar" join="right" lemmaRef="bd:582924">regul</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ering" msd="SFSDar">ering</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="gera" msd="VNAPS3" join="right" lemmaRef="bd:575738">ger</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="ymiskur" msd="APWNPN" lemmaRef="bd:558120">ymisku</w>
+            <w lemma="ognarslag" msd="SNPNAr">ognarsløgini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="virðisásetast" msd="VIMtnp" join="right">virðisásetast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="fastur" msd="APSNPN" lemmaRef="bd:561118">føst</w>
+            <w lemma="ogn" msd="SNPNar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skip" msd="SNSNar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="immateriellar" msd="APSFPN">immateriellar</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="o.a." msd="TS">o.a.</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kunngerð" msd="SFSAar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virðisáseting" msd="SFSAar">virðisáseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" join="right" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunngerð" msd="SFSAar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="101" msd="NOgnc">101</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="freist" msd="SFSAar" lemmaRef="bd:533992">freist</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="serligur" msd="APSFSA" lemmaRef="bd:556727">serliga</w>
+            <w lemma="skattauppgerð" msd="SFSAar" join="right">skattauppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFPNar" join="right" lemmaRef="bd:533493">Avgerðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virðisáseting" msd="SFSAar">virðisáseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="kæra" msd="VIMtnp" join="right" lemmaRef="bd:582494">kær</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr" join="right">avgjaldskærunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="S" msd="SgncaP">S</w>
+            <w lemma="kattur" msd="SMSGar" join="right" lemmaRef="bd:530947">katta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjald" msd="SNSGar" join="right" lemmaRef="bd:537438">avgjalds</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kærunevnd" msd="SFSDAr" lemmaRef="bd:534453">kærunevndini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="skjóta" msd="VIMtnp" lemmaRef="bd:575851">skjótast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSAaP" join="right" lemmaRef="bd:566096">Rætt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virðisáseting" msd="SFSNar">Virðisáseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mettur" msd="LSNSD" lemmaRef="bd:561729">mettum</w>
+            <w lemma="handilsvirði" msd="SNSDar" lemmaRef="bd:585538">handilsvirði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="o.a." msd="TS">o.a.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="virðisbrævamarknaður" msd="SMSDar" join="right">virðisbrævamarknaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="partabræv" msd="SNPNar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="virðisbræv" msd="SMSDar" join="right" lemmaRef="bd:538281">virðisbræva</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="marknaður" msd="SMSDar" join="right" lemmaRef="bd:566163">marknaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skráseta" msd="LWMSA" lemmaRef="bd:576367">skrásetta</w>
+            <w lemma="kursur" msd="SMSAar" join="right" lemmaRef="bd:566621">kurs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="dagsendi" msd="SMSDar">dagsenda</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2006" msd="NOgnc" join="right">2006</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="virði" msd="SNPAAr" join="right" lemmaRef="bd:573238">virðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="partaeig" msd="SMPNar" join="right">partaeig</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arar" msd="SMPNar">arar</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="útveganarvirði" msd="SNSAAr" join="right" lemmaRef="bd:585762">útveganarvirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="partaeigari" msd="SMPNar" lemmaRef="bd:546925">partaeigarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="keypa" msd="VUAtnp" lemmaRef="bd:553478">keypt</w>
+            <w lemma="partabræv" msd="SNPAAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattligur" msd="APSNSN" lemmaRef="bd:557087">skattligt</w>
+            <w lemma="útveganarvirði" msd="SNSAar" lemmaRef="bd:585762">útveganarvirði</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="narvirðið" msd="SNSAAr" join="right">narvirðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="fráboða" msd="LSNSN" lemmaRef="bd:552944">fráboðað</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2007" msd="NOgnc" join="right">2007</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="virðisbræv" msd="SNSNAr" lemmaRef="bd:538281">virðisbrævið</w>
+            <w lemma="virðismeta" msd="LSNSN" lemmaRef="bd:553548">virðismett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="mettur" msd="LSNSA" lemmaRef="bd:561729">mett</w>
+            <w lemma="handilsvirði" msd="SNSAar" join="right" lemmaRef="bd:585538">handilsvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avmarking" msd="SFPNar" lemmaRef="bd:524478">avmarkingar</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="framtíð" msd="Adegnc" lemmaRef="bd:532699">framtíðar</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="tap" msd="SNSAar" join="right" lemmaRef="bd:577069">tap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">Gevur</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mettur" msd="LSNSA" lemmaRef="bd:561729">mett</w>
+            <w lemma="a" msd="APWNSA">a</w>
+            <w lemma="handilsvirði" msd="SNSAAr" lemmaRef="bd:585538">handilsvirðið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søluupphædd" msd="SFSAAr" join="right">søluupphæddina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningur" msd="SMSDar" lemmaRef="bd:539938">kapitalvinningi</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" join="right" lemmaRef="bd:514257">enn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="samur" msd="PIFpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="uppruni" msd="APWNSD" lemmaRef="bd:513865">uppruna</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" join="right" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="sleppa" msd="VNMPS3" lemmaRef="bd:575966">slepst</w>
+            <w lemma="undan" msd="DGd" join="right" lemmaRef="bd:513716">undan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virði" msd="SNSAar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reelt" msd="DNd">reelt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="sleppa" msd="VNMPS3" lemmaRef="bd:575966">slepst</w>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="undan" msd="DGd" join="right" lemmaRef="bd:513716">undan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">virðisbrøv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSNPN" lemmaRef="bd:561729">mett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virði" msd="SNSAar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="langur" msd="DNd" lemmaRef="bd:564185">langt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="veruligur" msd="APWNSD" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="handilsvirði" msd="SNSDAr" join="right" lemmaRef="bd:585538">handilsvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="handilsvirði" msd="SNSAAr" lemmaRef="bd:585538">handilsvirðið</w>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">Virðisbræv</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="8.000.000" msd="NOgnc">8.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">Mett</w>
+            <w lemma="handilsvirði" msd="SNSAAr" lemmaRef="bd:585538">handilsvirðið</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="12-06" msd="NOgnc" join="left">12-06</w>
+            <w lemma="15.000.000" msd="NOgnc">15.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">Selt</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="7.000.000" msd="NOgnc">7.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="tekniskur" msd="DNd" lemmaRef="bd:558144">Tekniskt</w>
+            <w lemma="síggja" msd="LSNSN" lemmaRef="bd:514175">sæð</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="8.000.000" msd="NOgnc">8.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="reelt" msd="DNd">reelt</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="handilsvirði" msd="SNSAAr" lemmaRef="bd:585538">handilsvirðið</w>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">Virðisbræv</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="8.000.000" msd="NOgnc">8.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">Mett</w>
+            <w lemma="handilsvirði" msd="SNSAAr" lemmaRef="bd:585538">handilsvirðið</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="12-06" msd="NOgnc" join="left">12-06</w>
+            <w lemma="15.000.000" msd="NOgnc">15.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">Selt</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="10.000.000" msd="NOgnc">10.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="tekniskur" msd="DNd" lemmaRef="bd:558144">Tekniskt</w>
+            <w lemma="síggja" msd="LSNSN" lemmaRef="bd:514175">sæð</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="M." msd="TS">M.</w>
+            <w lemma="Kapitalvinningsskattalóg" msd="SFSNAr">Kapitalvinningsskattalógin</w>
+            <w lemma="177" msd="NOgnc">177</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="reelt" msd="DNd">reelt</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="0" msd="NOgnc">0</w>
+            <w lemma="kr." msd="TS">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upprunavirði" msd="SNSNAr">upprunavirðið</w>
+            <w lemma="virðisbræv" msd="SNSNar" lemmaRef="bd:538281">Virðisbræv</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="8.000.000" msd="NOgnc">8.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">Selt</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="2.000.000" msd="NOgnc">2.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningur" msd="SMSDar" lemmaRef="bd:539938">kapitalvinningi</w>
+            <w lemma="6.000.000" msd="NOgnc">6.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="virðisbræv" msd="SNPNar" lemmaRef="bd:538281">Virðisbræv</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="8.000.000" msd="NOgnc">8.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">Selt</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="2.000.000" msd="NOgnc">2.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="tekniskur" msd="DNd" lemmaRef="bd:558144">Tekniskt</w>
+            <w lemma="síggja" msd="LSNSN" lemmaRef="bd:514175">sæð</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="6.000.000" msd="NOgnc">6.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útlutaður" msd="VUAtnp" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="6.000.000" msd="NOgnc">6.000.000</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattafríur" msd="APSNSA" lemmaRef="bd:563116">skattafrítt</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="frammanundan" msd="DGd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="søla" msd="SFSDAr" join="right" lemmaRef="bd:523417">søluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virðisbræv" msd="SNPDAr" lemmaRef="bd:538281">virðisbrøvunum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stórur" msd="ACSNSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="skattafríur" msd="APSNSN" lemmaRef="bd:563116">skattafrítt</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="virðisbræv" msd="SNSDar" join="right" lemmaRef="bd:538281">virðisbrævi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Hett" msd="PDNpSN">Hett</w>
+            <w lemma="a" msd="SNSNar">a</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="veruligur" msd="APWNSN" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dømi" msd="SMSDAr" lemmaRef="bd:572116">døminum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="178" msd="NOgnc">178</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">SKATTLIGAR</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">AVSKRIVINGAR</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="ogn" msd="SFPAar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="niðurskriva" msd="VIAtnp" lemmaRef="bd:552777">niðurskriva</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ogn" msd="SNPAAr" lemmaRef="bd:576965">ognini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APWFSD" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="beinanvegin" msd="DNd" lemmaRef="bd:587885">beinanvegin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="20.000" msd="NOgnc" join="left">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="regla" msd="SFSNAr" join="right" lemmaRef="bd:522235">reglan</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útvega" msd="LSFSN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="nakar" msd="PINpPA" lemmaRef="bd:587899">nøkur</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="árligur" msd="APWFSA" lemmaRef="bd:556751">árligu</w>
+            <w lemma="virðisminking" msd="SFSAAr">virðisminkingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDAr" join="right" lemmaRef="bd:576965">ognini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ognarvirði" msd="SNSNAr">Ognarvirðið</w>
+            <w lemma="minka" msd="VNAPS3" lemmaRef="bd:550045">minkar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ofta" msd="DNS" lemmaRef="bd:579499">oftast</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="beinanvegin" msd="DNd" join="right" lemmaRef="bd:587885">beinanvegin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útvega" msd="LSFSN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="elda" msd="VNMPS3" join="right" lemmaRef="bd:553750">eldist</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="minka" msd="VNAPS3" lemmaRef="bd:550045">minkar</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slit" msd="SNSDar" lemmaRef="bd:518604">sliti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tekniskur" msd="APSFPD" lemmaRef="bd:558144">tekniskum</w>
+            <w lemma="broyting" msd="SFPDar" join="right" lemmaRef="bd:524586">broytingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="nýggjur" msd="APSNPN" lemmaRef="bd:563018">nýggj</w>
+            <w lemma="tól" msd="SNPNar" join="right" lemmaRef="bd:577083">tól</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="góður" msd="DNC" lemmaRef="bd:535951">betri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="útvega" msd="LWMSN" lemmaRef="bd:549537">útvegaði</w>
+            <w lemma="ognarlutur" msd="SMSNAr" join="right" lemmaRef="bd:566127">ognarluturin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="gera" msd="VNAPS3" join="right" lemmaRef="bd:575738">ger</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rímiligur" msd="APSNSN" lemmaRef="bd:556245">rímiligt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDAr" join="right" lemmaRef="bd:576965">ognini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntak" msd="SFPDar" lemmaRef="bd:537729">inntøk</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uni" msd="DNd">uni</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ávísur" msd="APSNSA" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="áramál" msd="SNSAar" join="right" lemmaRef="bd:517751">áramál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ánari" msd="SMSAAr" lemmaRef="bd:548549">ánarin</w>
+            <w lemma="førur" msd="APSMSA" lemmaRef="bd:555104">føran</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="rakstrargagn" msd="SNSAar" join="right">rakstrargagn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="útvega" msd="LWNSN" lemmaRef="bd:549537">útvegaða</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="niðurslitin" msd="SNSNAr" join="right" lemmaRef="bd:582152">niðurslitið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tekniskur" msd="APSFPN" lemmaRef="bd:558144">tekniskar</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="neyðugur" msd="APSNSA" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="endamál" msd="SNSAar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="royna" msd="LSNSN" lemmaRef="bd:553345">roynt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APSFPA" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="avskriva" msd="SFPAar" lemmaRef="bd:552788">avskrivi</w>
+            <w lemma="ngar" msd="SFPAar" join="right">ngar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">Lógin</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="velja" msd="VIAtnp" lemmaRef="bd:554155">velja</w>
+            <w lemma="avskrivingarupphædd" msd="SFPAAr" join="right">avskrivingarupphæddirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fastleggur" msd="VNAPS3">fastleggur</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="nakar" msd="PINpPA" lemmaRef="bd:587899">nøkur</w>
+            <w lemma="hægsta-mark" msd="SNPAar">hægstamørk</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fara" msd="VIMtnp" join="right" lemmaRef="bd:576051">farast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ognarlutur" msd="SMPNar" lemmaRef="bd:566127">ognarlutir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="keypa" msd="LSMPN" lemmaRef="bd:553478">keyptir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="selja" msd="LSMPN" join="right" lemmaRef="bd:576279">seldir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="forfarast" msd="VIMtnp" lemmaRef="bd:576180">forfarast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="PIMpSA" lemmaRef="bd:513752">ein</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="52." msd="NOgnc">52.</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="29." msd="NOgnc">29.</w>
+            <w lemma="december" msd="SMSDar">december</w>
+            <w lemma="1971" msd="NOgnc">1971</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APSFPA" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heiti" msd="SNSNAr" lemmaRef="bd:572335">Heitið</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="avskriving" msd="SFPNar" join="both" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sambandi.Tosað" msd="SNSDar">sambandi.Tosað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avskriving" msd="SFSAar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuldari" msd="SMPDar" lemmaRef="bd:547535">skuldarum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="tap" msd="SNSNar" join="left" lemmaRef="bd:577069">tap</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="skul" msd="SMPAar">skul</w>
+            <w lemma="darar" msd="SMPAar" join="right">darar</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vørugoymsla" msd="SFSDar" lemmaRef="bd:524143">vørugoymslu</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="uppgerð" msd="SFSNar" join="left" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vørugoymsla" msd="SFSDar" join="right" lemmaRef="bd:524143">vørugoymslu</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="goodwill" msd="F">goodwill</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="síggja" msd="VMAtS2" join="left" lemmaRef="bd:514175">sí</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="goodwill" msd="F" join="right">goodwill</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="o.ø." msd="TS">o.ø.</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="umrøða" msd="LSNPN" lemmaRef="bd:553699">umrødd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="skattalóg" msd="SFPDar" join="right" lemmaRef="bd:535361">skattalógum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ræða" msd="LSNPN" lemmaRef="bd:553737">rødd</w>
+            <w lemma="aðrastaðni" msd="DNd" lemmaRef="bd:587627">aðrastaðni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vegleiðingarskriv" msd="SNSDAP" join="right">Vegleiðingarskrivinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vinnuligur" msd="APSFSN" lemmaRef="bd:557165">Vinnulig</w>
+            <w lemma="nýtsla" msd="SFSNar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="rakstrargøgn" msd="SNPAar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="yvirskrift" msd="SFSDAr" lemmaRef="bd:536704">yvirskriftini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="ymissur" msd="APWMPA" lemmaRef="bd:561688">ymsu</w>
+            <w lemma="kapitlarnar" msd="SMPAAr">kapitlarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ini" msd="SNSDAr" join="right">ini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tulka" msd="LSNSN" lemmaRef="bd:549997">tulkað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="roknskaparár" msd="SNSDar" join="right" lemmaRef="bd:516517">roknskaparári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="loyva" msd="LSMSN" lemmaRef="bd:553445">loyvdur</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="týdningur" msd="SMSNAr" lemmaRef="bd:541994">Týdningurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rakstrargangið" msd="SNSNAr">rakstrargangið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSNSN" lemmaRef="bd:561497">liðugt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avhendað" msd="LSNSN">avhendað</w>
+            <w lemma="Keypilóg" msd="SFSNAr">Keypilógin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rakstrargagn" msd="SNSNar">rakstrargagn</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSNSN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="byrja" msd="VIAtnp" lemmaRef="bd:549807">byrja</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útveganarár" msd="SNSDAr" join="right">útveganarárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSDar" join="right" lemmaRef="bd:534114">gongd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="rakstrargagn" msd="SNSNAr">rakstrargagnið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="seinur" msd="ACSNSD" lemmaRef="bd:555778">seinni</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">treytin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" join="right" lemmaRef="bd:583474">tó</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rakstragagn" msd="SNSNAr">rakstragagnið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstur" msd="SMSDAr" lemmaRef="bd:567627">rakstrinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="framganga" msd="VNAPS3" join="right" lemmaRef="bd:575990">framgongur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="ávísur" msd="APWNSN" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="rakstr" msd="SNSNAr" join="right">rakstr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="argagn" msd="SNSNAr">argagnið</w>
+            <w lemma="stuttur" msd="DNd" lemmaRef="bd:562083">stutt</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="selja" msd="VIMtnp" join="right" lemmaRef="bd:576279">seljast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="býtishandil" msd="SMSDar" join="right" lemmaRef="bd:582665">býtishandli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarbæra" msd="APWNSA">avskrivingarbæra</w>
+            <w lemma="saldovirðið" msd="SNSAAr" join="right">saldovirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rakstrargagn" msd="SNSAar" join="right">rakstrargagn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="APSNSN" lemmaRef="bd:562108">full</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fíggja" msd="LSNSN" lemmaRef="bd:549744">fíggjað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="179" msd="NOgnc">179</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="58" msd="NOgnc" join="right">58</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1979" msd="NOgnc" join="both">1979</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lastbilur" msd="SMSAar" join="right" lemmaRef="bd:540218">lastbil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="keypssáttmáli" msd="SMSNar" lemmaRef="bd:546037">keypssáttmáli</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1978" msd="NOgnc" join="right">1978</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSMSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="land" msd="SNSAAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="mánaður" msd="SMSDar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="prógva" msd="VIAtnp" join="right" lemmaRef="bd:552753">prógva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="árslok" msd="SNSDar" lemmaRef="bd:517761">árslok</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ætla" msd="LWNSA" lemmaRef="bd:549302">ætlaða</w>
+            <w lemma="endamál" msd="SNSAAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="sýta" msd="VNAAS3" lemmaRef="bd:553624">sýtti</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="a" msd="DGd">a</w>
+            <w lemma="vskriving" msd="SFSAar" join="right">vskriving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="landsskattanevnd" msd="SFSNAr">landsskattanevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="65" msd="NOgnc" join="right">65</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1979" msd="NOgnc" join="both">1979</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lastbilur" msd="SMSAar" join="right" lemmaRef="bd:540218">lastbil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="dagfesting" msd="SFSNAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fakturi" msd="SMSDar" lemmaRef="bd:545239">faktura</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="sølumaður" msd="SMSDar" lemmaRef="bd:568343">sølumanni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1978" msd="NOgnc" join="right">1978</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">ráðið</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="vísa" msd="VNAPP3" join="right" lemmaRef="bd:553515">vísa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="liðugur" msd="APSMSN" lemmaRef="bd:561497">liðugur</w>
+            <w lemma="pr" msd="TS" join="right">pr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1978" msd="NOgnc" join="right">1978</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="tulka" msd="VNAPS3" lemmaRef="bd:549997">tulkar</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="loyva" msd="LSFSN" join="right" lemmaRef="bd:553445">loyvd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="rakstrargagn" msd="SNSNAr">rakstrargagnið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDar" join="right" lemmaRef="bd:565908">roknskapar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="keypari" msd="SMSGAr" lemmaRef="bd:546035">keyparans</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFSAar" join="right" lemmaRef="bd:533367">ábyrgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rakstr" msd="SNSNAr" join="right">rakstr</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="argagn" msd="SNSNAr">argagnið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="fullfíggja" msd="LSNSN" lemmaRef="bd:549745">fullfíggjað</w>
+            <w lemma="pr" msd="TS" join="right">pr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1978" msd="NOgnc" join="right">1978</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="endamál" msd="SNSAAr" join="right" lemmaRef="bd:514788">endamálið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útvega" msd="VUAtnp" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="orðing" msd="SFSNAr" lemmaRef="bd:525557">Orðingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWFSD" lemmaRef="bd:559144">føroysku</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="samsvara" msd="VNAPS3" lemmaRef="bd:551386">samsvarar</w>
+            <w lemma="orðing" msd="SFSDAr" lemmaRef="bd:525557">orðingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danskur" msd="APWFSD" lemmaRef="bd:562763">donsku</w>
+            <w lemma="avskriv" msd="SFSDAr">avskriv</w>
+            <w lemma="ingar" msd="SFSDAr" join="right">ingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="styðja" msd="VIAtnp">styðja</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="danskur" msd="APWFSA" lemmaRef="bd:562763">donsku</w>
+            <w lemma="tulking" msd="SFSAAr" lemmaRef="bd:526200">tulkingina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="øki" msd="SNSDar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="góðkenna" msd="LSFSN" lemmaRef="bd:553887">góðkend</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="Østre" msd="SgncaP">Østre</w>
+            <w lemma="Landsret" msd="SNSDaP">Landsret</w>
+            <w lemma="UfR" msd="SgncaP" join="right">UfR</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1964.443" msd="NOgnc" join="right">1964.443</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðgerð" msd="VNAPS3" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="júst" msd="DNd" lemmaRef="bd:587338">júst</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="omanfyrinevndur" msd="APWNSA" lemmaRef="bd:579116">Omanfyrinevnda</w>
+            <w lemma="sj" msd="SNSAAr">sj</w>
+            <w lemma="ónarmiðið" msd="SNSAAr">ónarmiðið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="landsskattanevnd" msd="SFSNAr">landsskattanevndin</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk.mál" msd="TT">Lsk.mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="83" msd="NOgnc" join="right">83</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="left">1981</w>
+            <w lemma="viðgerð" msd="VNAPS3" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="spurn" msd="SMSAar">spurn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ing" msd="SMSAar" join="right">ing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">Harafturímóti</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="krevja" msd="LSNSN" join="right" lemmaRef="bd:554166">kravt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bilur" msd="SMSNar" lemmaRef="bd:542624">bilur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="rakstrargagn" msd="SNSNAr">rakstrargagnið</w>
+            <w lemma="framleiða" msd="LSNSN" lemmaRef="bd:553646">framleitt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvur" msd="APSNSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="liðugur" msd="APSNSN" lemmaRef="bd:561497">liðugt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="saldovirðið" msd="SNSAAr">saldovirðið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">Kravið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSNar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSDar" lemmaRef="bd:534114">gongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk.mál" msd="TT">lsk.mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1988" msd="NOgnc" join="left">1988</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">treytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="frádráttur" msd="SMSDar" join="right" lemmaRef="bd:567649">frádrátti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="avskriving" msd="SFPDar" join="right" lemmaRef="bd:524493">avskrivingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" join="right" lemmaRef="bd:520688">inntøkan</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="vinna" msd="SFSNAr" join="left" lemmaRef="bd:524070">vinnan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="byrja" msd="LSFSN" join="right" lemmaRef="bd:549807">byrjað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="41" msd="NOgnc" join="right">41</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1" msd="NOgnc" join="left">1</w>
+            <w lemma="978" msd="NOgnc">978</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" join="right" lemmaRef="bd:571037">sjónarmiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinna" msd="SFSNAr" lemmaRef="bd:524070">vinnan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="byrja" msd="LSFSN" join="right" lemmaRef="bd:549807">byrjað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1980" msd="NOgnc" join="both">1980</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">Avgerandi</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="byrja" msd="LSFSN" join="right" lemmaRef="bd:549807">byrjað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ognarlutur" msd="SMSNAr" lemmaRef="bd:566127">ognarluturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSMSN" lemmaRef="bd:549537">útvegaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSDar" join="right" lemmaRef="bd:534114">gongd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="útvega" msd="VNAPS3" lemmaRef="bd:549537">útvegar</w>
+            <w lemma="rakstragøgn" msd="SFPAar">rakstragøgn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="byrja" msd="VNAPS3" lemmaRef="bd:549807">byrjar</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="4.desember" msd="NOgnc">4.desember</w>
+            <w lemma="200" msd="NOgnc">200</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="01S01-0120" msd="NOgnc">01S01-0120</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rakstrargagn" msd="SNSAar">rakstrargagn</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="afturvirkandi" msd="Adegnc" lemmaRef="bd:563783">afturvirkandi</w>
+            <w lemma="kraftur" msd="SMSAar" join="right" lemmaRef="bd:538605">kraft</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="rakstr" msd="SMSAar">rakstr</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="argangið" msd="SNSAAr">argangið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umrøða" msd="LWNSA" lemmaRef="bd:553699">umrødda</w>
+            <w lemma="roknskaparár" msd="SNSAAr" join="right" lemmaRef="bd:516517">roknskaparárið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">Bústaður</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">Eiga</w>
+            <w lemma="tveir" msd="NCMPN" lemmaRef="bd:530548">tveir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSMPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="íognarfelag" msd="SNSDar" join="right" lemmaRef="bd:535861">íognarfelagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samløgufelag" msd="SNSDar" join="right" lemmaRef="bd:535694">samløgufelagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partsreiðarí" msd="SNSDar" lemmaRef="bd:570786">partsreiðaríi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="veruligur" msd="APWFSN" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="leiðsla" msd="SFSNAr" lemmaRef="bd:521189">leiðslan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sæti" msd="SNSAAr" lemmaRef="bd:573015">sætið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFPDAr" lemmaRef="bd:576965">ognunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avskriving" msd="SFSNAr" lemmaRef="bd:524493">avskrivingin</w>
+            <w lemma="rúmur" msd="VNMPS3" lemmaRef="bd:554742">rúmast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstrarvinningur" msd="SMSAar" join="right">rakstrarvinning</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inum" msd="DNd">inum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="ogn" msd="SFPDar" join="right" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">Lógin</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="tollur" msd="SNSDAP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSDAP">Skattaráðnum</w>
+            <w lemma="møgu" msd="SFSAar" join="right">møgu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leikur" msd="DNd" lemmaRef="bd:555303">leika</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="serligur" msd="APSFPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="umstøður" msd="SFPDar" lemmaRef="bd:569238">umstøðum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="undantak" msd="SNPAar" lemmaRef="bd:537126">undantøk</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesu" msd="PDFpSD">hesu</w>
+            <w lemma="regla" msd="SFSDar" join="right" lemmaRef="bd:522235">reglu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">onki</w>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="avskrivingarlóg" msd="SFSNAr" join="left">avskrivingarlógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2-5" msd="NOgnc" join="right">2-5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="180" msd="NOgnc">180</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Avskrivingarlóg" msd="SFSNAr">Avskrivingarlógin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="býta" msd="LSFSN" lemmaRef="bd:553607">býtt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="I" msd="NOgnc" join="right">I</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="maskina" msd="SFPNar" join="right" lemmaRef="bd:521501">Maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSNar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="av." msd="DNd">av.</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="maskina" msd="SFPNar" join="right" lemmaRef="bd:521501">Maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSNar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skip" msd="SNSNar" lemmaRef="bd:516806">Skip</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="iv" msd="NOgnc" join="right" lemmaRef="bd:576762">IV</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bygningur" msd="SMPNar" lemmaRef="bd:538967">Bygningar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="V" msd="TS" join="right">V</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almennar</w>
+            <w lemma="ásetan" msd="SFPNar" join="right" lemmaRef="bd:536737">ásetanir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="VI" msd="NOgnc" join="right">VI</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">Nær</w>
+            <w lemma="lóg" msd="SFSNAr" lemmaRef="bd:576938">lógin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eginnýtsla" msd="SFSDar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="86" msd="NOgnc">86</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1983" msd="NOgnc">1983</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="landsskattur" msd="SMSAar">landsskatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kommunuskattur" msd="SMSAar">kommunuskatt</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="skattalóg" msd="SFSNAr" join="both" lemmaRef="bd:535361">skattalógin</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="krevja" msd="LSNSN" join="right" lemmaRef="bd:554166">kravt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="skattligur" msd="APSMPA" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="avskriv" msd="SFPAar">avskriv</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingar" msd="SMPAar">ingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lágur" msd="ACSFSN" lemmaRef="bd:555839">lægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="skattligur" msd="APWFSN" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="SFSDAr" lemmaRef="bd:581131">egin</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nýtsla" msd="SFSDAr" join="right" lemmaRef="bd:521900">nýtsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="ájavnt" msd="DGd">ájavnt</w>
+            <w lemma="skattligur" msd="APWFSD" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eginnýtsla" msd="SFSDAr" join="right" lemmaRef="bd:527120">eginnýtsluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+          </s>
+          <s>
+            <w lemma="2-6.stk" msd="NOgnc" join="right">2-6.stk</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kunngerð" msd="SFSAar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="98" msd="NOgnc">98</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1987" msd="NOgnc">1987</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="19." msd="NOgnc">19.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1988" msd="NOgnc" join="right">1988</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="ska" msd="SMSNAr">ska</w>
+            <w lemma="ttamyndugleikin" msd="SMSNAr">ttamyndugleikin</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="førur" msd="APSMSA" lemmaRef="bd:555104">føran</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="uppgera" msd="VIAtnp">uppgera</w>
+            <w lemma="skattligur" msd="APWFSA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="eginnýtsla" msd="SFSAAr" lemmaRef="bd:527120">eginnýtsluna</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="góðtaka" msd="VIAtnp" lemmaRef="bd:576129">góðtaka</w>
+            <w lemma="avskriving" msd="SFPAar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="AVSKRIVINGARlóg" msd="SFSNAr">AVSKRIVINGARLÓGIN</w>
+            <w lemma="KAP." msd="SgncaP">KAP.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="maskina" msd="SFPNar" join="right" lemmaRef="bd:521501">Maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSNar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="liga" msd="SFSAar" lemmaRef="bd:577144">liga</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="vinnuligur" msd="APSNPN" lemmaRef="bd:557165">Vinnulig</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" lemmaRef="bd:536881">rakstrargøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="kapittul" msd="SNSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rakstragagn" msd="SNPAar" join="right">rakstragøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burt" msd="DNd" lemmaRef="bd:587168">burt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="urav" msd="DNd" join="right">urav</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuvirki" msd="SNSAar">vinnuvirki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="eigari" msd="SMSDar" join="right" lemmaRef="bd:513834">eigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útleigaður" msd="LSNPN" lemmaRef="bd:579627">útleigað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útleigar" msd="VNAPS3" join="right">útleigar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="leigari" msd="SMSNAr" lemmaRef="bd:546271">leigarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="leiga" msd="LWNPA" lemmaRef="bd:549594">leigaðu</w>
+            <w lemma="rakstragagn" msd="SNPAAr">rakstragøgnini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="privatur" msd="DNd" join="right" lemmaRef="bd:560948">privat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="hindra" msd="VNAPS3" lemmaRef="bd:551418">hindrar</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="leiga" msd="VNAPS3" lemmaRef="bd:549594">leigar</w>
+            <w lemma="tað" msd="PPN3PA" lemmaRef="bd:513682">tey</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="tað" msd="PPN3PA" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriving" msd="SFSNar" join="right" lemmaRef="bd:524493">Avskriving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leasing" msd="SFSNar">leasing</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eigari" msd="SMSNAr" join="right" lemmaRef="bd:513834">eigarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avskriving" msd="SFPAar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="nýtsla" msd="SFSNar" join="right" lemmaRef="bd:521900">nýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="rakstrargagn" msd="SNSNAr">rakstrargagnið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">Tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="ein" msd="PIMpSA" join="right" lemmaRef="bd:513752">ein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="starva" msd="VNMPS3" lemmaRef="bd:552839">starvast</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="rakstrargagn" msd="SNSAAr">rakstrargagnið</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="privatur" msd="DNd" join="right" lemmaRef="bd:560948">privat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvur" msd="APSMSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rakstrargagn" msd="SNSNAr">rakstrargagnið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="vinnuligur" msd="APSNSN" join="left" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="nýtari" msd="SMSAAr" lemmaRef="bd:546839">nýtaran</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýtsla" msd="SFSDAr" lemmaRef="bd:521900">nýtsluni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargangninum" msd="SMSDAr" join="right">rakstrargangninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">At</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eiga" msd="VIAtnp" lemmaRef="bd:576382">eiga</w>
+            <w lemma="rakstrargagn" msd="SNSAAr">rakstrargagnið</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fíggja" msd="LSNSN" lemmaRef="bd:549744">fíggjað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="leasing-sáttmáli" msd="SMSDar" join="right">leasing-sáttmála</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avskriva" msd="LSNSN" join="right" lemmaRef="bd:552788">avskrivað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattligur" msd="APWFSD" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="leigari" msd="SMSDar" join="right" lemmaRef="bd:546271">leigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="leiga" msd="SFSAar" lemmaRef="bd:521183">leigu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="aktiv" msd="SNSDAr">aktivinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="eigararættindi" msd="SNPAar" join="right">eigararættindi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="leasing" msd="SFSNar">leasing</w>
+            <pc lemma="-" msd="KO">-</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="181" msd="NOgnc">181</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgjald" msd="SNSNAr" lemmaRef="bd:537438">avgjaldið</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rakstrarútreiðslur" msd="SFSNar" lemmaRef="bd:586727">rakstrarútreiðsla</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="vinnuvirki" msd="SNSDAr" join="right">vinnuvirkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1984" msd="NOgnc" join="left">1984</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">Spurningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APWMSN" lemmaRef="bd:564347">rætti</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMSDAr" join="right" lemmaRef="bd:542624">bilinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="rættur" msd="APWMSN" lemmaRef="bd:564347">rætti</w>
+            <w lemma="eigari" msd="SMSNAr" join="right" lemmaRef="bd:513834">eigarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIAtnp" join="right" lemmaRef="bd:552788">avskriva</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="81" msd="NOgnc" join="right">81</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="both">1981</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="líkningarráð" msd="SNSDAP" lemmaRef="bd:571274">Líkningarráðnum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eigaraviðurskifti" msd="SNPNAr">eigaraviðurskiftini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="greiður" msd="APSNPN" lemmaRef="bd:563327">greið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="partsreiðarísáttmáli" msd="SMSNar" join="both">partsreiðarísáttmáli</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Uppisitarur" msd="SMPNar">Uppisitarar</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="kongsbóndi" msd="SMPAar" join="right" lemmaRef="bd:564488">kongsbøndur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="hyggja" msd="VIMtnp" lemmaRef="bd:576325">hyggjast</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="bóndi" msd="SMSNAr" lemmaRef="bd:564472">bóndin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Saldovirðið" msd="SNSNAr">Saldovirðið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="avskriving" msd="SFPNAr" lemmaRef="bd:524493">avskrivingarnar</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="saldoavskrivingar" msd="SFPNar">saldoavskrivingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="rakstragagn" msd="SNPDar">rakstragøgnum</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ein" msd="PINpSD" join="right" lemmaRef="bd:513752">einum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hoyra" msd="VNAPP3" lemmaRef="bd:553379">hoyra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuvirki" msd="SNSAAr">vinnuvirkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="skattskyldugur" msd="APWMSD" join="right" lemmaRef="bd:554319">skattskylduga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="saldoháttinum" msd="SMSDAr">saldoháttinum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="árligur" msd="APWFPN" lemmaRef="bd:556751">árligu</w>
+            <w lemma="avskriving" msd="SFPNAr" lemmaRef="bd:524493">avskrivingarnar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ávísur" msd="APSMSD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="prosentpartur" msd="SMSDar">prosentparti</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="res" msd="SNSGar">res</w>
+            <w lemma="tvirði" msd="SNSDar" join="right">tvirði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ognarlutur" msd="SMSNAr" lemmaRef="bd:566127">ognarluturin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="útveganarvirði" msd="SNSNar" join="left" lemmaRef="bd:585762">útveganarvirði</w>
+            <w lemma="minus" msd="DNd" lemmaRef="bd:570291">minus</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriving" msd="SFPNar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="keypsvirði" msd="SNSNar" lemmaRef="bd:572426">Keypsvirði</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="afturat" msd="DNd" join="right" lemmaRef="bd:587201">afturat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søluvirði" msd="SNSNar" lemmaRef="bd:573024">søluvirði</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Avskrivingargrundarlag" msd="SNSNAr">Avskrivingargrundarlagið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="minka" msd="LSNSN" lemmaRef="bd:550045">minkað</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="avskriving" msd="SFPDar" join="right" lemmaRef="bd:524493">avskrivingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="su" msd="CS">su</w>
+            <pc lemma="m" msd="KC">m</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="framman" msd="DNd" lemmaRef="bd:587245">framman</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="undan" msd="DNd" join="right" lemmaRef="bd:586843">undan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">Avskrivað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avskrivingarbæra" msd="APWNSD">avskrivingarbæra</w>
+            <w lemma="saldo" msd="SMSDar" join="right">saldo</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Saldovirðið" msd="SNSNAr">Saldovirðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="inntøkuár" msd="SNSDar" lemmaRef="bd:515493">inntøkuári</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avskrivingarbæra" msd="APWNSN">avskrivingarbæra</w>
+            <w lemma="saldovirði" msd="SNSNar">saldovirði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="árligur" msd="APSFPD" lemmaRef="bd:556751">árligum</w>
+            <w lemma="avskriving" msd="SFPDar" join="right" lemmaRef="bd:524493">avskrivingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="saldovirðið" msd="SNSNAr">saldovirðið</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="saldovirðið" msd="SNSAAr">saldovirðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ábót" msd="SFPAar" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="rakstrargagn" msd="SNSAAr">rakstrargagnið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="upprunaligur" msd="APWNSN" lemmaRef="bd:555959">upprunaliga</w>
+            <w lemma="rakstrargagn" msd="SNSNAr" join="right">rakstrargagnið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">niðanfyri</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="dømi" msd="SNPNar" join="left" lemmaRef="bd:572116">Dømir</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="avskrivingarháttur" msd="SMPAar" join="right">avskrivingarhættir</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skaði" msd="SMSNar" lemmaRef="bd:513921">Skaði</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="rakstragagn" msd="SNSNAr">rakstragagnið</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="saldovirðinum" msd="SNSDAr" join="right">saldovirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avskriva" msd="LSNSN" join="right" lemmaRef="bd:552788">avskrivað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="saldovirðið" msd="SNSNAr">saldovirðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="positivur" msd="APSNSN" join="right" lemmaRef="bd:555222">positivt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">Útveganarvirðið</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="rakstrargagn" msd="SNSNar">rakstrargagn</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="útvega" msd="LSNSN" join="right" lemmaRef="bd:549537">útvegað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avhending" msd="SFSNAr" lemmaRef="bd:524466">avhendingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="keypari" msd="SMSAAr" lemmaRef="bd:546035">keyparan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">Tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrargagn" msd="SNSNAr">rakstrargagnið</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innganga" msd="VNAPS3" lemmaRef="bd:575992">inngongur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="saldovirðið" msd="SNSAAr" join="right">saldovirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="keypsprísur" msd="SMSNar" lemmaRef="bd:566644">keypsprísur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tollur" msd="SMSDar" join="right" lemmaRef="bd:564857">tolli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="farmagjald" msd="SNSDar" join="right" lemmaRef="bd:537561">farmagjaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tryggingarútreiðsla" msd="SFPNar">tryggingarútreiðslur</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="møguligur" msd="APSFPN" lemmaRef="bd:557122">møguligar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ábót" msd="SFPAar" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rigga" msd="VIAtnp" lemmaRef="bd:549563">rigga</w>
+            <w lemma="rakstr" msd="SMSAar">rakstr</w>
+            <w lemma="ar" msd="SMSAar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gagn" msd="SNSAAr" lemmaRef="bd:537633">gagnið</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">Meirvirðisgjald</w>
+            <w lemma="meirvirðisgjald" msd="SNSNar" join="right" lemmaRef="bd:537865">Meirvirðisgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="innganga" msd="Adegnc" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="avgjald" msd="SNSNar" join="right" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="saldovirðið" msd="SNSAAr" join="right">saldovirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fígging" msd="SFSNar" lemmaRef="bd:524922">Fígging</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">Hvussu</w>
+            <w lemma="keyp" msd="SNSNAr" lemmaRef="bd:515578">keypið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fíggja" msd="LSNSN" join="right" lemmaRef="bd:549744">fíggjað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="kontantur" msd="DNd" lemmaRef="bd:559542">kontant</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="borg" msd="SFSAar" join="right" lemmaRef="bd:533594">borg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avskrivingarbæra" msd="APWNSA">avskrivingarbæra</w>
+            <w lemma="saldovirðið" msd="SNSAAr" join="right">saldovirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="182" msd="NOgnc">182</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avsláttur" msd="SMSNar" lemmaRef="bd:567643">Avsláttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="prísur" msd="SMSDAr" lemmaRef="bd:566708">prísinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="avsláttur" msd="SMSNar" lemmaRef="bd:567643">avsláttur</w>
+            <w lemma="geva" msd="LSMSN" join="right" lemmaRef="bd:576061">givin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="kontantur" msd="DNd" join="right" lemmaRef="bd:559542">kontant</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="søluavtala" msd="SFSDAr">søluavtaluni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avtala" msd="LSMSN" lemmaRef="bd:550274">avtalaður</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avsláttur" msd="SMSNar" lemmaRef="bd:567643">avsláttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="prísur" msd="SMSDAr" join="right" lemmaRef="bd:566708">prísinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSD" join="right" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="keypari" msd="SMSNAr" lemmaRef="bd:546035">keyparin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lúka" msd="VIAtnp" join="right" lemmaRef="bd:575878">lúka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="verð" msd="SFSAar" join="right" lemmaRef="bd:536592">verð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="skjótt" msd="DNC" lemmaRef="bd:564433">skjótari</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avsláttur" msd="SMSNAr" lemmaRef="bd:567643">avslátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="staðfesta" msd="LSMSN" join="right" lemmaRef="bd:553837">staðfestur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="kreditor" msd="SMSNar">kreditor</w>
+            <w lemma="seint" msd="DNC" join="right" lemmaRef="bd:587778">seinni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="debitor" msd="SMSNar">debitor</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="biðja" msd="VUAtnp" lemmaRef="bd:576202">biðið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tilboð" msd="SNSDar" lemmaRef="bd:571388">tilboði</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="restskuld" msd="SFSNAr">restskuldin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="goldi" msd="LSFSN">goldi</w>
+            <w lemma="n" msd="DNC">n</w>
+            <w lemma="skjótt" msd="DNC" join="right" lemmaRef="bd:564433">skjótari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSMSN" lemmaRef="bd:557602">ávísur</w>
+            <w lemma="prosentpartur" msd="SMSNar">prosentpartur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avsláttur" msd="SMSDar" lemmaRef="bd:567643">avslátti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDAr" join="right" lemmaRef="bd:535969">skuldini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="minka" msd="VNAPS3" lemmaRef="bd:550045">minkar</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="saldovirðið" msd="SNSAAr" join="right">saldovirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">Kemur</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skipasmiðja" msd="SFSNar" lemmaRef="bd:522765">skipasmiðja</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="endurgjald" msd="SNSAar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="skip" msd="SNSNAr" join="right" lemmaRef="bd:516806">skipið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="byggja" msd="LSNSN" join="right" lemmaRef="bd:518965">bygt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">leyk</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="LWMSD" lemmaRef="bd:575738">gjørda</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="endurgja" msd="APWNSN">endurgja</w>
+            <w lemma="ld" msd="SNSNar">ld</w>
+            <w lemma="minka" msd="VIAtnp" lemmaRef="bd:550045">minka</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="saldovirðið" msd="SNSAAr">saldovirðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDAr" join="right" lemmaRef="bd:516806">skipinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arvur" msd="SMSNar" join="right" lemmaRef="bd:542368">Arvur</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="gáva" msd="SFSNar" join="left" lemmaRef="bd:520375">gáva</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="rakstrargagn" msd="SNSNAr">rakstrargagnið</w>
+            <w lemma="fáa" msd="LSNSN" lemmaRef="bd:576403">fingið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="arvaforskot" msd="SNSDar" join="right">arvaforskoti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="javnmeta" msd="LSNSN" lemmaRef="bd:553541">javnmett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="keyp" msd="SNSAar" join="right" lemmaRef="bd:515578">keyp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="leggja" msd="LSFSN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SFSAar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFSAAr" lemmaRef="bd:526596">útrokningina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gávuavgjald" msd="SNSDar">gávuavgjaldi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="inntøkuskattur" msd="SMSDar" join="right" lemmaRef="bd:531109">inntøkuskatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarbæra" msd="APWNSD">avskrivingarbæra</w>
+            <w lemma="saldovirðinum" msd="SNSDAr" join="right">saldovirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gávuavgjald" msd="SNSAar" join="right">gávuavgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="virði" msd="SNSNar" lemmaRef="bd:573238">virði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" lemmaRef="bd:567172">handli</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="gávudagur" msd="SMSDAr" join="right">gávudegnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="saldovirði" msd="SNSNar">saldovirði</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Anna" msd="PIFpSN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="nýtsla" msd="SFSNar" lemmaRef="bd:521900">nýtsla</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="flyta" msd="VNAPS3" lemmaRef="bd:576302">flyt</w>
+            <w lemma="ir" msd="VNAPS3">ir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rakstrargagn" msd="SNSAar" join="right">rakstrargagn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="privatur" msd="DNd" lemmaRef="bd:560948">privat</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="VNAPS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="keyp" msd="SNSNar" join="right" lemmaRef="bd:515578">keyp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="saldovirðið" msd="SNSAAr">saldovirðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="virði" msd="SNSDar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" lemmaRef="bd:567172">handli</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="flyta" msd="LSNSN" join="right" lemmaRef="bd:576302">flutt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Flytir" msd="VNAPS3">Flytir</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rakstrargagn" msd="SNSAar" join="right">rakstrargagn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burturav" msd="DGd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="ann" msd="PIMpSA" join="right" lemmaRef="bd:576392">ann</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aðhvørt" msd="DNd">aðhvørt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flytir" msd="VNAPS3">flytir</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rakstrargagn" msd="SNSAar" join="right">rakstrargagn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargagn" msd="SNSDAr">rakstrargagninum</w>
+            <pc lemma="(" msd="KO">(</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1-3" msd="NOgnc" join="right">1-3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="66" msd="NOgnc" join="right">66</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMSDar" join="right" lemmaRef="bd:542624">bili</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="afturlating" msd="SFSAar" lemmaRef="bd:524411">afturlating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="31a" msd="NOgnc">31a</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="halda" msd="LSNSN" lemmaRef="bd:576164">hildið</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="avhenda" msd="VUAtnp" lemmaRef="bd:553757">avhent</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="maskina" msd="SFPAar" join="right" lemmaRef="bd:521501">maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SMPAar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="o.a." msd="TS" join="right">o.a.</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">reglan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="týdn" msd="SFSAar">týdn</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="skattskylda" msd="SFSDar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="flyta" msd="VNAPP3" lemmaRef="bd:576302">flyta</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="geva" msd="VNMPP3" lemmaRef="bd:576061">gevast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virksemi" msd="SNSDAr" lemmaRef="bd:573237">virkseminum</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="flyta" msd="VNAPS3" lemmaRef="bd:576302">Flytur</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="maskina" msd="SFPAar" join="right" lemmaRef="bd:521501">maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rakstrargøgn" msd="SFSAar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSAar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="o.a." msd="TS" join="right">o.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APSNSD" lemmaRef="bd:554319">skattskyldugum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="flyting" msd="SFSNar" lemmaRef="bd:524837">flyting</w>
+            <w lemma="javnseta" msd="LSFSN" lemmaRef="bd:576329">javnsett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sølupeningur" msd="SMSNar">Sølupeningur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" lemmaRef="bd:567172">handli</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="flut" msd="SNSAAr" join="right">flut</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ningsmundið" msd="SNSAAr" join="right">ningsmundið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="183" msd="NOgnc">183</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="broyting" msd="SFSNar" lemmaRef="bd:524586">Broyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gera" msd="LSFPD" lemmaRef="bd:575738">gjørdum</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="avskriva" msd="VUAtnp" lemmaRef="bd:552788">avskrivað</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="loyvi" msd="SNSDar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tollur" msd="SMSAaP" lemmaRef="bd:564857">Toll</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSDaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimila" msd="VUAtnp" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aftaná" msd="CS" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innlating" msd="SFSAar" lemmaRef="bd:525120">innlating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvuppgáva" msd="SFSDar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útrunnin" msd="LSFSN" join="right" lemmaRef="bd:561321">útrunnin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="regla" msd="SFSNar" lemmaRef="bd:522235">regla</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avskriving" msd="SFPAAr" lemmaRef="bd:524493">avskrivingarnar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aft" msd="CS">aft</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="an-eiga" msd="CS">aná</w>
+            <w lemma="innlatingarfreist" msd="SFSNAr">innlatingarfreistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22." msd="NOgnc">22.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="1997" msd="NOgnc">1997</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gera" msd="LSFPD" lemmaRef="bd:575738">gjørdum</w>
+            <w lemma="avskriving" msd="SFPDar" join="right" lemmaRef="bd:524493">avskrivingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mangur" msd="ACSFPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="taka" msd="LSFPN" join="right" lemmaRef="bd:576131">tiknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="viðvíkja" msd="VNAPP3" lemmaRef="bd:575832">viðvíkja</w>
+            <w lemma="mangur" msd="DNS" lemmaRef="bd:564189">flest</w>
+            <w lemma="allur" msd="PIFpPN" join="right" lemmaRef="bd:587907">allar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="líkning" msd="SFPNar" lemmaRef="bd:525354">líkningar</w>
+            <w lemma="myn" msd="SFPNar" join="right">myn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="dugleikur" msd="SMSAAr">dugleikin</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="líkning" msd="SFSDAr" lemmaRef="bd:525354">líkningini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="broyta" msd="VUAtnp" lemmaRef="bd:553579">broytt</w>
+            <w lemma="sjálvuppgivnu" msd="APWFSA">sjálvuppgivnu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="geva" msd="LSNSN" lemmaRef="bd:576061">givið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskriving" msd="SFPDAr" join="right" lemmaRef="bd:524493">avskrivingunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="líkningarráðsav" msd="SFPDar">líkningarráðsav</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gera" msd="SFPDar" lemmaRef="bd:575738">gerðum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="1986" msd="NOgnc">1986</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avskriving" msd="SFPAAr" lemmaRef="bd:524493">avskrivingarnar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="u" msd="SFSDar">u</w>
+            <w lemma="pphædd" msd="SFSDar" join="right">pphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="íløga" msd="SMSAar" lemmaRef="bd:524236">íløgu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="grunnur" msd="SMSAar" join="right" lemmaRef="bd:569628">grunn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="tveir" msd="NCNPN" lemmaRef="bd:530548">tvey</w>
+            <w lemma="partafelag" msd="SNPNar" lemmaRef="bd:535653">partafeløg</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avskriving" msd="SFPAAr" lemmaRef="bd:524493">avskrivingarnar</w>
+            <w lemma="aftan" msd="DNd" join="right" lemmaRef="bd:586859">aftan</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="líkningarmyndugleiki" msd="SMSNAr">líkningarmyndugleikin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="finna" msd="VUAtnp" lemmaRef="bd:575902">funnið</w>
+            <w lemma="feilur" msd="SMPAar" lemmaRef="bd:531711">feilir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSMPN" lemmaRef="bd:575738">gjørdir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vilji" msd="SMSDar" join="right" lemmaRef="bd:549218">vilja</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="avgerð" msd="SFSDar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1987" msd="NOgnc">1987</w>
+            <w lemma="g" msd="VNAPS3">g</w>
+            <w lemma="evur" msd="VNAPS3">evur</w>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">ráðið</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vunnin" msd="APSFPN" lemmaRef="bd:561334">vunnar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1985" msd="NOgnc">1985</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="1984" msd="NOgnc" join="right">1984</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1985" msd="NOgnc" join="right">1985</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundgeving" msd="SFSNAr" lemmaRef="bd:524987">Grundgevingin</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyri" msd="SFSDAr" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bilsskrá" msd="SFSDAr">bilsskránni</w>
+            <w lemma="1984" msd="NOgnc">1984</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="halda" msd="VNAAS3" lemmaRef="bd:576164">helt</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="óneyðugur" msd="APSNSA" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvupp" msd="SFSDAr" join="right">sjálvupp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gáva" msd="SFSDAr" lemmaRef="bd:520375">gávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1985" msd="NOgnc" join="right">1985</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Líkningarráðsavgerð" msd="SFPNar">Líkningarráðsavgerðir</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="juli" msd="SMSDar" lemmaRef="bd:530651">juli</w>
+            <w lemma="1989" msd="NOgnc" join="right">1989</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">ráðið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="broyting" msd="SFSAar" join="right" lemmaRef="bd:524586">broyting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundgeving" msd="SFPNAr" lemmaRef="bd:524987">Grundgevingarnar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMPDAr" lemmaRef="bd:547448">skattgjaldarunum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="umsókn" msd="SFSAar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="gloyma" msd="VUAtnp" join="both" lemmaRef="bd:553295">gloymt</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" join="right" lemmaRef="bd:552788">avskriva</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ráðsavgerð" msd="SFSNAr">Ráðsavgerðin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="24." msd="NOgnc">24.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="1989" msd="NOgnc" join="right">1989</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="grannskoðari" msd="SMSNar" lemmaRef="bd:545635">grannskoðari</w>
+            <w lemma="umsókn" msd="SFSAar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="misgávum" msd="SFPDar">misgávum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="avskriva" msd="VUAtnp" join="right" lemmaRef="bd:552788">avskrivað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avskriving" msd="SFPDar" join="right" lemmaRef="bd:524493">avskrivingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hækking" msd="SFSNAr" lemmaRef="bd:525081">Hækkingin</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattamyndugleiki" msd="SMPNAr">skattamyndugleikarnir</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="viðførur" msd="VIAtnp" lemmaRef="bd:555092">viðføra</w>
+            <w lemma="sekt" msd="SFSAar" lemmaRef="bd:535264">sektar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ábyrgd" msd="SFSAar" join="right" lemmaRef="bd:533367">ábyrgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="broyta" msd="VIMtnp" lemmaRef="bd:553579">broytast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avskriving" msd="SFPAar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="benda" msd="VNAPP3" lemmaRef="bd:518957">benda</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="bor" msd="SNSAar" join="right" lemmaRef="bd:576828">borið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="líkningarmyndugleiki" msd="SMSNAr">líkningarmyndugleikin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rætta" msd="VUAtnp" lemmaRef="bd:552662">rættað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="geva" msd="LSNSN" lemmaRef="bd:576061">givið</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avskriv" msd="SFPAar">avskriv</w>
+            <w lemma="ingar" msd="SFPAar" join="right">ingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="nar" msd="DNd" join="right">nar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="somuleiðis" msd="DNd" join="right" lemmaRef="bd:587478">Somuleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="síggja" msd="VNAPS3" lemmaRef="bd:514175">sær</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mistaka" msd="VUAtnp" lemmaRef="bd:576116">mistikið</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="virka" msd="VNAPS3" lemmaRef="bd:550105">virkar</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="órímiligur" msd="APSNSN" join="right" lemmaRef="bd:556246">órímiligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="avskriva" msd="VUAtnp" join="right" lemmaRef="bd:552788">avskrivað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="geva" msd="LSNSN" lemmaRef="bd:576061">givið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avskriving" msd="SFPDAr" join="right" lemmaRef="bd:524493">avskrivingunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="sektarábyrgd" msd="SFSAar" join="right" lemmaRef="bd:533035">sektarábyrgd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="avgerð" msd="SFSDar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1990" msd="NOgnc">1990</w>
+            <w lemma="avvísir" msd="VNAPS3">avvísir</w>
+            <w lemma="líkningarráð" msd="SNSNAP" lemmaRef="bd:571274">Líkningarráðið</w>
+            <w lemma="umsókn" msd="SFSAar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="partafelag" msd="SNSDar" join="right" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="avsettur" msd="LSFPA" lemmaRef="bd:561776">avsettar</w>
+            <w lemma="løn" msd="SFPAar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gjalda" msd="VIAtnp" join="right" lemmaRef="bd:576419">gjalda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="flyta" msd="LSFPA" lemmaRef="bd:576302">fluttar</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avskriving" msd="SFPAAr" lemmaRef="bd:524493">avskrivingarnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="metir" msd="VNAPS3">metir</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="konvertera" msd="VIAtnp" lemmaRef="bd:551742">konvertera</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avskriving" msd="SFSAar" join="right" lemmaRef="bd:524493">avskriving</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="47" msd="NOgnc" join="right">47</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="heiti" msd="VNAPS3" lemmaRef="bd:572335">heitir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="landsskattanevnd" msd="SFSAAr">landsskattanevndina</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="góðkenna" msd="LSFPA" lemmaRef="bd:553887">góðkendar</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egningarskúrur" msd="SMSDar" lemmaRef="bd:539167">egningarskúri</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="útróðrarbátur" msd="SMSAar" join="right" lemmaRef="bd:542358">útróðrarbát</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">líkningarráðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimild" msd="SFSAAr" lemmaRef="bd:534215">heimildina</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="døma" msd="VNAPS3" lemmaRef="bd:553312">Dømir</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="avskrivingarháttur" msd="SMPAar">avskrivingarhættir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattligur" msd="APSFSN" lemmaRef="bd:557087">Skattlig</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ein" msd="PINpSD" join="right" lemmaRef="bd:513752">einum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="Saldo" msd="SMSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="700.000" msd="NOgnc">700.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="184" msd="NOgnc">184</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="keypa" msd="LSNSN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="Avskrivingarbæra" msd="APWNSN">Avskrivingarbæra</w>
+            <w lemma="saldovirðið" msd="SNSNAr">saldovirðið</w>
+            <w lemma="900.000" msd="NOgnc">900.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="270.000" msd="NOgnc">270.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="630.000" msd="NOgnc">630.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="Saldo" msd="SMSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="630.000" msd="NOgnc">630.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="70.000" msd="NOgnc">70.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="560.000" msd="NOgnc">560.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="keypa" msd="LSNSN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="Avskrivingarbæra" msd="APWNSN">Avskrivingarbæra</w>
+            <w lemma="saldovirðið" msd="SNSNAr">saldovirðið</w>
+            <w lemma="600.000" msd="NOgnc">600.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="180.000" msd="NOgnc">180.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="420.000" msd="NOgnc">420.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="keypsprísur" msd="SMPNar" lemmaRef="bd:566644">Keypsprísur</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TS">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avskriving" msd="SFSNAr" lemmaRef="bd:524493">avskrivingin</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="rakstrargøgn" msd="SNPAar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hoyra" msd="VNAPP3" lemmaRef="bd:553379">hoyra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virki" msd="SNSAAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="skattskyldugur" msd="APWMSD" join="right" lemmaRef="bd:554319">skattskylduga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bilur" msd="SMSNar" lemmaRef="bd:542624">bilur</w>
+            <w lemma="keypa" msd="LSMSN" join="right" lemmaRef="bd:553478">keyptur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privatan</w>
+            <w lemma="persónsflutningur" msd="SMSAar" join="right">persónsflutning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">Bilurin</w>
+            <w lemma="kosta" msd="VNAPS3" lemmaRef="bd:552579">kostar</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TS">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Saldo" msd="SMSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="420.000" msd="NOgnc">420.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="selja" msd="LSNSN" join="left" lemmaRef="bd:576279">Selt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="400.000" msd="NOgnc">400.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5a" msd="NOgnc" join="right">5a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5a" msd="NOgnc" join="right">5a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Avskrivingarbæra" msd="APWNSN">Avskrivingarbæra</w>
+            <w lemma="Saldovirði" msd="SNSNar">Saldovirði</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr" msd="TT">kr</w>
+            <w lemma="45.000" msd="NOgnc">45.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="350.000" msd="NOgnc">350.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="105.000" msd="NOgnc">105.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5a" msd="NOgnc" join="right">5a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="keypsprísur" msd="SMSDAr" join="right" lemmaRef="bd:566644">keypsprísinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="telja" msd="LSMSN" lemmaRef="bd:575710">taldur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="saldovirðið" msd="SNSAAr" join="right">saldovirðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bilur" msd="SMSNar" join="right" lemmaRef="bd:542624">bilur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privatan</w>
+            <w lemma="persónsflutningur" msd="SMSAar" join="right">persónsflutning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" join="right" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="serstakur" msd="APSMSN" lemmaRef="bd:561161">serstakur</w>
+            <w lemma="aktivpostur" msd="SMSNar">aktivpostur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ábót" msd="SFPAar" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skráseta" msd="LSFPN" lemmaRef="bd:576367">skrásettar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="persónbilur" msd="SMSAar" lemmaRef="bd:540817">persónbil</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="serstakur" msd="APWMSA" lemmaRef="bd:561161">serstaka</w>
+            <w lemma="aktivpostur" msd="SMSAAr" join="right">aktivpostin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="ábót" msd="SFPNar" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bilur" msd="SMSAAr" lemmaRef="bd:542624">bilin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="185" msd="NOgnc">185</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Saldo" msd="SMSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="350.000" msd="NOgnc">350.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="105.000" msd="NOgnc">105.000</w>
+            <w lemma="kr" msd="TT">kr</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr" msd="TT">kr</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5a" msd="NOgnc" join="right">5a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="keypa" msd="LSNSN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Avskrivingarbær" msd="APSMSN">Avskrivingarbær</w>
+            <w lemma="saldo" msd="SMSNar">saldo</w>
+            <w lemma="400.000" msd="NOgnc">400.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="105.000" msd="NOgnc">105.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="120.000" msd="NOgnc">120.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="31.500" msd="NOgnc">31.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="280.000" msd="NOgnc">280.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="73.500" msd="NOgnc">73.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="finna" msd="VNMPP3" lemmaRef="bd:575902">finnast</w>
+            <w lemma="tríggir" msd="NCMPN" lemmaRef="bd:530549">tríggir</w>
+            <w lemma="møguleiki" msd="SMPNar" lemmaRef="bd:513882">møguleikar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="bilur" msd="SMSAAr" join="right" lemmaRef="bd:542624">bilin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ad" msd="F">ad</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">Vinningur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="73.500" msd="NOgnc" join="left">73.500</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="100.000" msd="NOgnc" join="right">100.000</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="126.500" msd="NOgnc">126.500</w>
+            <w lemma="126.500" msd="NOgnc">126.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5a" msd="NOgnc" join="right">5a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avhending" msd="SFSNAr" lemmaRef="bd:524466">avhendingin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ad" msd="F">ad</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tap" msd="SNSNar" join="right" lemmaRef="bd:577069">Tap</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="73.500" msd="NOgnc" join="left">73.500</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="100.000" msd="NOgnc" join="right">100.000</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="=" msd="KO">=</pc>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="23.500" msd="NOgnc" join="left">23.500</w>
+            <w lemma="23.500" msd="NOgnc">23.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="saldoin" msd="SFSNAr">saldoin</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="5a" msd="NOgnc" join="right">5a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3.pkt" msd="NOgnc" join="right">3.pkt</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="ad" msd="F">ad</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tap" msd="SNSNar" join="right" lemmaRef="bd:577069">Tap</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="73.500" msd="NOgnc" join="left">73.500</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="100.000" msd="NOgnc" join="right">100.000</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="=" msd="KO">=</pc>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="123.500" msd="NOgnc" join="left">123.500</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hall" msd="SNSDAr" join="right" lemmaRef="bd:538004">hallinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="saldoina" msd="SFSAAr">saldoina</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inna" msd="SFSDAr" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFSDAr" join="right" lemmaRef="bd:523802">tøkuni</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="123.500" msd="NOgnc">123.500</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="23.500" msd="NOgnc" join="left">23.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">Aðra</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónbilur" msd="SMSNar" join="right" lemmaRef="bd:540817">persónbilur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="5a" msd="NOgnc" join="right">5a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">fluttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="umrøða" msd="LSNSN" lemmaRef="bd:553699">umrøtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bilur" msd="SMSNar" lemmaRef="bd:542624">bilur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="flyta" msd="LSMSN" join="right" lemmaRef="bd:576302">fluttur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umrøða" msd="LSFSN" lemmaRef="bd:553699">umrødd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5a" msd="NOgnc" join="right">5a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="søla" msd="SFSNar" join="right" lemmaRef="bd:523417">søla</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="keyp" msd="SNSNar" join="both" lemmaRef="bd:515578">keyp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">Sølu</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="keypsprísur" msd="SMSNAr" join="left" lemmaRef="bd:566644">keypsprísurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" lemmaRef="bd:567172">handli</w>
+            <w lemma="søla" msd="SFSGar" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="keyp" msd="SNSGar" join="both" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">fluttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="5a" msd="NOgnc" join="right">5a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bilur" msd="SMSDAr" lemmaRef="bd:542624">bilinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">broytingin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="høgur" msd="ACSNSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5a" msd="NOgnc">5a</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="innrætting" msd="SFPNar" lemmaRef="bd:525129">Innrættingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innlegging" msd="SFPNar" lemmaRef="bd:525121">innleggingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiga" msd="LSNPD" lemmaRef="bd:549594">leigaðum</w>
+            <w lemma="høli" msd="SNPDar" lemmaRef="bd:572370">hølum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">kravt</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bygningur" msd="SMSNAr" join="right" lemmaRef="bd:538967">bygningurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="útleigaður" msd="LSMSN" lemmaRef="bd:579627">útleigaður</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="leiga" msd="LWNPN" lemmaRef="bd:549594">leigaðu</w>
+            <w lemma="høli" msd="SNPNAr" lemmaRef="bd:572370">hølini</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ídnaðarframleiðsla" msd="SFSAar">ídnaðarframleiðslu</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="innrætting" msd="SFPDar" lemmaRef="bd:525129">innrættingum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innlegg" msd="SFPDar" lemmaRef="bd:528829">innlegg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingum" msd="SFPDar" join="right">ingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattligur" msd="APWFSN" lemmaRef="bd:557087">Skattliga</w>
+            <w lemma="avskriving" msd="SFSNAr" lemmaRef="bd:524493">avskrivingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leigumál" msd="SNSNAr" lemmaRef="bd:515832">leigumálið</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="stuttur" msd="ACSNSA" lemmaRef="bd:562083">styttri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSNPN" join="right" lemmaRef="bd:576051">farin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avskriva" msd="LWMSN" lemmaRef="bd:552788">avskrivaði</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="leigumál" msd="SNSNAr" lemmaRef="bd:515832">leigumálið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSNPN" join="right" lemmaRef="bd:576051">farin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avskriva" msd="LWMSN" lemmaRef="bd:552788">avskrivaði</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sølupeningur" msd="SMSDAr">sølupeninginum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innlegging" msd="SFPAar" lemmaRef="bd:525121">innleggingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="186" msd="NOgnc">186</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innrætting" msd="SFPNar" join="right" lemmaRef="bd:525129">innrættingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inna" msd="SFSDAr" lemmaRef="bd:553957">inn</w>
+            <w lemma="tøkur" msd="SFSDAr" join="right" lemmaRef="bd:555502">tøk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="una" msd="SFSDAr" join="right">una</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mótrokna" msd="VIMtnp" lemmaRef="bd:550962">mótroknast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="saldovirðinum" msd="SMSDAr">saldovirðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innrætting" msd="SFPGar" lemmaRef="bd:525129">innrættingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innlegging" msd="SFPAar" lemmaRef="bd:525121">innleggingar</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="leigumál" msd="SNSNAr" lemmaRef="bd:515832">Leigumálið</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">Avskrivingar</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="200.000:10" msd="NOgnc" join="left">200.000:10</w>
+            <w lemma="ár" msd="SNPNar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="1.pkt" msd="NOgnc" join="both">1.pkt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="do" msd="SFSNar">do</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="60.000" msd="NOgnc">60.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="do" msd="SFSNar">do</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DGd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="8." msd="NOgnc">8.</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rest" msd="SMSNAr" lemmaRef="bd:535113">Restin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="60.000" msd="NOgnc" join="both">60.000</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="innrætting" msd="SFPNar" lemmaRef="bd:525129">innrættingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innlegging" msd="SFPNar" lemmaRef="bd:525121">innleggingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="selja" msd="LSFPN" lemmaRef="bd:576279">seldar</w>
+            <w lemma="8." msd="NOgnc">8.</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="60.000" msd="NOgnc">60.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSFPN" lemmaRef="bd:576207">drignar</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="søluprísur" msd="SMSDAr" lemmaRef="bd:566662">søluprísinum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skatting" msd="SFSGar" join="right" lemmaRef="bd:525839">skattingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="leigumál" msd="SNSNAr" lemmaRef="bd:515832">leigumálið</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leingi" msd="DNC" join="right" lemmaRef="bd:564403">longur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="avskriving" msd="SFSNAr" lemmaRef="bd:524493">avskrivingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="innrætting" msd="SFPDar" lemmaRef="bd:525129">innrættingum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innlegging" msd="SFPDar" lemmaRef="bd:525121">innleggingum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upprunaligur" msd="APWNSD" lemmaRef="bd:555959">upprunaliga</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="liðugur" msd="APSFSN" lemmaRef="bd:561497">liðug</w>
+            <w lemma="avskriva" msd="LSFSN" lemmaRef="bd:552788">avskrivað</w>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rakstrargøgn" msd="SFPNar" lemmaRef="bd:536881">Rakstrargøgn</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="slíkur" msd="PINpPA" lemmaRef="bd:555427">slík</w>
+            <w lemma="rakstrargøgn" msd="SNPAar" lemmaRef="bd:536881">rakstrargøgn</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="frádragast" msd="VIMtnp">frádragast</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <pc lemma="(" msd="KO">(</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="draga" msd="LSFSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstrarroknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565906">rakstrarroknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="leggja" msd="LSFSN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="avskrivingarbæra" msd="APWMSD">avskrivingarbæra</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="aldur" msd="APSNSN" lemmaRef="bd:578703">Alt</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstrarroknskapur" msd="SMSDAr" lemmaRef="bd:565906">rakstrarroknskapinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DNd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="avskrivingarbæra" msd="APWMSD">avskrivingarbæra</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">Útveganarvirðið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="býta" msd="VIMtnp" lemmaRef="bd:553607">býtast</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskrivingarbæra" msd="APWNSA">avskrivingarbæra</w>
+            <w lemma="saldovirðið" msd="SNSAAr">saldovirðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rakstrargagn" msd="SNSNar" join="right">rakstrargagn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="útveganarvirði" msd="SNSNar" lemmaRef="bd:585762">útveganarvirði</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstrarroknskapur" msd="SMSDar" join="right" lemmaRef="bd:565906">rakstrarroknskap</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inum" msd="SMSDAr" join="right">inum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="nntøkan" msd="SFSNAr">nntøkan</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="søluár" msd="SNSDAr">søluárinum</w>
+            <pc lemma="(" msd="KO">(</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarbæra" msd="APWMSD">avskrivingarbæra</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rakstrargøgn" msd="SFPAar" lemmaRef="bd:536881">rakstrargøgn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virði" msd="SNSDar" lemmaRef="bd:573238">virði</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="draga" msd="VIMtnp" join="right" lemmaRef="bd:576207">drag</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sjálvstøðugur" msd="APSFSN" lemmaRef="bd:554392">sjálvstøðug</w>
+            <w lemma="eind" msd="SFSNar" join="right" lemmaRef="bd:533804">eind</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">Ofta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="útvega" msd="LWMPD" lemmaRef="bd:549537">útvegaðu</w>
+            <w lemma="lutur" msd="SMPDAr" lemmaRef="bd:566115">lutunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="samla" msd="DNd" join="right" lemmaRef="bd:550483">samlað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Betongforskallingar" msd="SFPNar" join="right">Betongforskallingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="keypa" msd="VIMtnp" lemmaRef="bd:553478">keypast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="smáur" msd="APSNSD" join="right" lemmaRef="bd:564414">smáum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="samla" msd="DNd" join="right" lemmaRef="bd:550483">samlað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="187" msd="NOgnc">187</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="nýttur" msd="APSNSN" lemmaRef="bd:561836">Nýtt</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">Tað</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nýttur" msd="APSNSN" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="byrja" msd="VNAPS3" join="right" lemmaRef="bd:549807">byrjar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="frádrigið" msd="VUAtnp">frádrigið</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="endi" msd="SMSAar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mál" msd="SNSAAr" join="right" lemmaRef="bd:516179">málið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="strika" msd="LSFSN" lemmaRef="bd:549895">strikað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýggjur" msd="APSNPN" lemmaRef="bd:563018">nýggj</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virkir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="eingin" msd="PIFpSA" lemmaRef="bd:587901">onga</w>
+            <w lemma="avmarking" msd="SFSAar" lemmaRef="bd:524478">avmarking</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="avskriving" msd="SFSDar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="smáognum" msd="SMPDar" join="right">smáognum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ábót" msd="SFPNar" lemmaRef="bd:543442">Ábøtur</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ábót" msd="SFPAar" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="rakstrargøgn" msd="SMSAar" lemmaRef="bd:536881">rakstrargøgn</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegan" msd="SFSNAr" lemmaRef="bd:536845">útveganin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvur" msd="APSMSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="rakstrargagn" msd="SMSDAr">rakstrargagninum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="tíð" msd="SFSDar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstrarroknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565906">rakstrarroknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ábót" msd="SFPAar" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ábót" msd="SFPAar" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ábót" msd="SFPAar" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="øðr" msd="PINpPD">øðr</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="umrøða" msd="LWNPD" lemmaRef="bd:553699">umrøddu</w>
+            <w lemma="rakstrargøgn" msd="SNPDAr" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSFPN" lemmaRef="bd:518970">lagdar</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stórur" msd="ACSFSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="avgerð" msd="SFSDar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="1989" msd="NOgnc">1989</w>
+            <w lemma="samtykkja" msd="VNAPS3" lemmaRef="bd:554136">samtykkir</w>
+            <w lemma="líkningarráð" msd="SNSNAP" join="right" lemmaRef="bd:571274">Líkningarráðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="møguleiki" msd="SMSNar" lemmaRef="bd:513882">møguleiki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="velja" msd="VIAtnp" lemmaRef="bd:554155">velja</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="aktivering" msd="SFSAar">aktivering</w>
+            <w lemma="e" msd="CC">e</w>
+            <w lemma="lla" msd="DNd">lla</w>
+            <w lemma="fullur" msd="APSMSA" lemmaRef="bd:562108">fullan</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstur" msd="SMSDAr" lemmaRef="bd:567627">rakstrinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDar" lemmaRef="bd:524340">útreiðslum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="út" msd="SFSAar" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vegan" msd="SMSAar">vegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="software" msd="SNSDar" join="right">software</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="negativur" msd="APSFSN" lemmaRef="bd:555145">Negativ</w>
+            <w lemma="saldo" msd="SFSNar">saldo</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avskrivingarskipan" msd="SFSNAr">avskrivingarskipanin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="saldoavskrivingum" msd="SFPDar">saldoavskrivingum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="uppbyggja" msd="LSFSN" join="right" lemmaRef="bd:554109">uppbygd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="henda" msd="VIAtnp" join="right" lemmaRef="bd:553756">henda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="saldoin" msd="SFSNAr">saldoin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="negativur" msd="APSFSN" join="right" lemmaRef="bd:555145">negativ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" lemmaRef="bd:536881">rakstrargøgn</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSNPN" join="right" lemmaRef="bd:576279">seld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søluvirði" msd="SNSNAr" lemmaRef="bd:573024">søluvirðið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="samla" msd="LWFSD" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="avskrivingarbæru" msd="APWFSD">avskrivingarbæru</w>
+            <w lemma="saldoini" msd="SFSDAr" join="right">saldoini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" lemmaRef="bd:536881">rakstrargøgn</w>
+            <w lemma="keypa" msd="LSNPN" join="right" lemmaRef="bd:553478">keypt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="minka" msd="VNAPS3" lemmaRef="bd:550045">minkar</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hettar</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="negativur" msd="APWFSA" lemmaRef="bd:555145">negativu</w>
+            <w lemma="saldoina" msd="SFSAAr" join="right">saldoina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="positivur" msd="APSFSA" lemmaRef="bd:555222">positiva</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="saldoin" msd="SFSNAr">saldoin</w>
+            <w lemma="negativur" msd="APSFSN" join="right" lemmaRef="bd:555145">negativ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="roknskaparár" msd="SNSNAr" lemmaRef="bd:516517">roknskaparárið</w>
+            <w lemma="enda" msd="VNAPS3" join="right" lemmaRef="bd:549452">endar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="saldoin" msd="SFSNAr">saldoin</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="positivur" msd="APSFSN" lemmaRef="bd:555222">positiv</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="rok" msd="SNSAar" lemmaRef="bd:577004">rok</w>
+            <w lemma="nskaparár" msd="SNSAar" join="right">nskaparár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="keypa" msd="LSNPN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rakstr" msd="SNPNar">rakstr</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="argøgn" msd="SNPNar" join="right">argøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNPN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="saldoini" msd="SFSDAr" join="right">saldoini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">Avskrivast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="saldovirðinum" msd="SNSDAr">saldovirðinum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="DNd" join="right" lemmaRef="bd:556584">vanligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriving" msd="SFPNar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ymissur" msd="APSMPN" lemmaRef="bd:561688">Ymsir</w>
+            <w lemma="valmøguleiki" msd="SMPNar" lemmaRef="bd:548319">valmøguleikar</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="negativur" msd="APWMSA" lemmaRef="bd:555145">negativa</w>
+            <w lemma="saldo" msd="SFSAar" join="right">saldo</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Saldoin" msd="SMSNAr">Saldoin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rætta" msd="VIMtnp" lemmaRef="bd:552662">rættast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="keypa" msd="LSNSN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" join="right" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">sein</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="asta" msd="ASWNSD">asta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="nærri" msd="ASWNSA" lemmaRef="bd:586805">næsta</w>
+            <w lemma="inntøkuár" msd="SNSAar" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="nærri" msd="ASWNSA" lemmaRef="bd:586805">næsta</w>
+            <w lemma="inntøkuár" msd="SNSAar" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="inntøkuføra" msd="VIAtnp" lemmaRef="bd:553402">inntøkuføra</w>
+            <w lemma="negativur" msd="APWFSA" lemmaRef="bd:555145">negativu</w>
+            <w lemma="saldoina" msd="SFSAAr">saldoina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fulnar" msd="DNd" lemmaRef="bd:586936">fulnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvís</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verða" msd="LSFSN" lemmaRef="bd:576404">vorðin</w>
+            <w lemma="negativur" msd="APSFSN" lemmaRef="bd:555145">negativ</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="inntøkuføra" msd="VIAtnp" lemmaRef="bd:553402">inntøkuføra</w>
+            <w lemma="negativur" msd="APWFSA" lemmaRef="bd:555145">negativu</w>
+            <w lemma="saldoina" msd="SFSAAr">saldoina</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Saldo" msd="SMSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ársbyrjan" msd="SFSAAr" lemmaRef="bd:536727">ársbyrjan</w>
+            <w lemma="350.000" msd="NOgnc">350.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="550.000" msd="NOgnc">550.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="negativur" msd="APSMSN" lemmaRef="bd:555145">Negativ</w>
+            <w lemma="saldo" msd="SFSNar">saldo</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="188" msd="NOgnc">188</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ad" msd="DGd">ad</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="negativur" msd="APSMSN" lemmaRef="bd:555145">Negativ</w>
+            <w lemma="saldo" msd="SFSNar">saldo</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="200.000" msd="NOgnc" join="left">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ad" msd="DGd">ad</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="negativur" msd="APSMSN" lemmaRef="bd:555145">Negativ</w>
+            <w lemma="saldo" msd="SMSNar">saldo</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">Keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDar" lemmaRef="bd:538967">bygningi</w>
+            <w lemma="600.000" msd="NOgnc">600.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Avskr.b" msd="TT" join="right">Avskr.b</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="saldo" msd="SFSNar">saldo</w>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="rest" msd="SFSNar" lemmaRef="bd:535113">Rest</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="avskr" msd="TT" join="right">avskr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="400.000" msd="NOgnc">400.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="90.000" msd="NOgnc">90.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="ár" msd="SNSGar" lemmaRef="bd:517748">árs</w>
+            <w lemma="avskr" msd="TT" join="right">avskr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="28.000" msd="NOgnc">28.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="ultimo" msd="F" lemmaRef="bd:587766">ultimo</w>
+            <w lemma="210.000" msd="NOgnc">210.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="372.000" msd="NOgnc">372.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="tala" msd="VNAPP3" lemmaRef="bd:550278">tala</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leingja" msd="VIAtnp" lemmaRef="bd:521185">leingja</w>
+            <w lemma="freist" msd="SFSAAr" lemmaRef="bd:533992">freistina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="javning" msd="SFSAar" lemmaRef="bd:525147">javning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="negativur" msd="APSMSD" lemmaRef="bd:555145">negativari</w>
+            <w lemma="saldo" msd="SMSDar" join="right">saldo</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="loyvi" msd="SNSNAr" lemmaRef="bd:572526">Loyvið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="trygd" msd="SFSNar" lemmaRef="bd:536383">trygd</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattgjalding" msd="SFSDAr" join="right">skattgjaldingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">Serligar</w>
+            <w lemma="umstøður" msd="SFPNar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ítøkiligur" msd="APSFPA" lemmaRef="bd:556214">ítøkiligar</w>
+            <w lemma="ætlan" msd="SFPAar" lemmaRef="bd:536752">ætlanir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="vinnuligur" msd="APSFPA" lemmaRef="bd:557165">vinnuligar</w>
+            <w lemma="ogn" msd="SFPAar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nærmari" msd="ASWFSD" lemmaRef="bd:559296">nærmastu</w>
+            <w lemma="framtíð" msd="SFSDar" join="right" lemmaRef="bd:532699">framtíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="longt" msd="VUAtnp">longt</w>
+            <w lemma="freist" msd="SFSAAr" join="right" lemmaRef="bd:533992">freistina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="trygd" msd="SFSNar" lemmaRef="bd:536383">trygd</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattakrav" msd="SNSDAr" join="right">skattakravinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="59" msd="NOgnc" join="right">59</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="left">1981</w>
+            <w lemma="góðkenna" msd="VNAPS3" lemmaRef="bd:553887">góðkennir</w>
+            <w lemma="nevnd" msd="SFSNAr" join="right" lemmaRef="bd:534912">nevndin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">líkningarráðið</w>
+            <w lemma="broyta" msd="VNAPS3" lemmaRef="bd:553579">broytir</w>
+            <w lemma="skatting" msd="SFSAAr" lemmaRef="bd:525839">skattingina</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skatting" msd="SFSDar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="negativur" msd="APSFSD" lemmaRef="bd:555145">negativari</w>
+            <w lemma="saldo" msd="SFSDar" join="right">saldo</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="skattaborgari" msd="SMSNAr" lemmaRef="bd:547443">skattaborgarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lúka" msd="VUAtnp" lemmaRef="bd:575878">lokið</w>
+            <w lemma="treyt" msd="SFPAar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="landsstýrrisins" msd="SNSGAr">landsstýrrisins</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nú" msd="DNd" join="left" lemmaRef="bd:576772">nú</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <pc lemma=")" msd="KO">)</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="trygd" msd="SFSAar" lemmaRef="bd:536383">trygd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattakrav" msd="SNSDAr" join="right">skattakravinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Nið" msd="SNSNar">Nið</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="urstøða" msd="SFSNAr">urstøðan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðgera" msd="LSMSN" lemmaRef="bd:575715">viðgjørdur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lógarregla" msd="SFPDar" join="right">lógarreglum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lsk" msd="TS" join="right">lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="64" msd="NOgnc" join="right">64</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="left">1981</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="viðgera" msd="LSNSN" join="right" lemmaRef="bd:575715">viðgjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="úrslit" msd="SNSAar" join="right" lemmaRef="bd:517852">úrslit</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">reglan</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kompletterandi" msd="Adegnc" join="left">kompletterandi</w>
+            <w lemma="regla" msd="SFSNar" join="right" lemmaRef="bd:522235">regla</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="selja" msd="VUAtnp" lemmaRef="bd:576279">selt</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="rakstur" msd="SMPDar" lemmaRef="bd:567627">rakstrar</w>
+            <w lemma="gagn" msd="SFSAar" join="right" lemmaRef="bd:537633">gøgn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umrøða" msd="LSNPN" lemmaRef="bd:553699">umrødd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="peningaupphædd" msd="SFSAar" join="right" lemmaRef="bd:535029">peningaupphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="útveganarpeningur" msd="SMSNAr">útveganarpeningurin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattligur" msd="APSFPD" lemmaRef="bd:557087">skattligum</w>
+            <w lemma="avskriving" msd="SFPDar" join="right" lemmaRef="bd:524493">avskrivingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="allur" msd="PINpSA" lemmaRef="bd:587907">alt</w>
+            <w lemma="tílíkur" msd="PINpSA" lemmaRef="bd:555432">tílíkt</w>
+            <w lemma="próvføra" msd="LSNSA" lemmaRef="bd:553418">próvført</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="inntøkuár" msd="SNSAar" join="right" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Saldovirðið" msd="SNSNAr">Saldovirðið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lækka" msd="LSNSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="óavskrivaður" msd="APWMSD" lemmaRef="bd:580896">óavskrivaða</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útveganarprísur" msd="SMSDAr">útveganarprísinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rakstrargagn" msd="SNSAAr" join="right">rakstrargagnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" lemmaRef="bd:536881">rakstrargøgn</w>
+            <w lemma="keypa" msd="LSNPN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="herav" msd="DNd">herav</w>
+            <w lemma="kosta" msd="VNAPS3" lemmaRef="bd:552579">kostar</w>
+            <w lemma="maskina" msd="SFSNar" lemmaRef="bd:521501">maskina</w>
+            <w lemma="x)" msd="TS">x)</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Saldo" msd="SMSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="2.000.000" msd="NOgnc">2.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.500.000" msd="NOgnc">1.500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Avskrivingarbær" msd="APSMSN">Avskrivingarbær</w>
+            <w lemma="saldo" msd="SMSNar">saldo</w>
+            <w lemma="2.000.000" msd="NOgnc">2.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="høgur" msd="VNMPS3" lemmaRef="bd:555859">hægst</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="600.000" msd="NOgnc">600.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="1.400.000" msd="NOgnc">1.400.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="Saldo" msd="SMSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="1.400.000" msd="NOgnc">1.400.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="1.300.000" msd="NOgnc">1.300.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Avskrivingarbær" msd="APSMSN">Avskrivingarbær</w>
+            <w lemma="saldo" msd="SMSNar">saldo</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="189" msd="NOgnc">189</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="høgur" msd="ASSFSN" lemmaRef="bd:555859">hægst</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="1.500.000" msd="NOgnc">1.500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="450.000" msd="NOgnc">450.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.050.000" msd="NOgnc">1.050.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="maskina" msd="SFSNar" lemmaRef="bd:521501">maskina</w>
+            <w lemma="x)" msd="TS">x)</w>
+            <w lemma="selja" msd="LSFSN" lemmaRef="bd:576279">seld</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TS">kr.</w>
+            <w lemma="útrokning" msd="SFSNar" lemmaRef="bd:526596">Útrokning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="møguligur" msd="APSNSD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">Keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="maskina" msd="SFSDar" lemmaRef="bd:521501">maskinu</w>
+            <w lemma="x)" msd="TT">x)</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="60.000" msd="NOgnc">60.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="140.000" msd="NOgnc">140.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="42.000" msd="NOgnc">42.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="98.000" msd="NOgnc">98.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="søluprísur" msd="SMSNar" lemmaRef="bd:566662">søluprísur</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="48.000" msd="NOgnc">48.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">Tapið</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="48.000" msd="NOgnc">48.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="saldovirðið" msd="SNSNAr">saldovirðið</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="lækka" msd="VIMtnp" lemmaRef="bd:549976">lækkast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avskriva" msd="LWMSD" lemmaRef="bd:552788">avskrivaða</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="maskina" msd="SFSDAr" join="right" lemmaRef="bd:521501">maskinuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="98.000" msd="NOgnc">98.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Saldo" msd="SMSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="1.050.000" msd="NOgnc">1.050.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="98.000" msd="NOgnc">98.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="952.000" msd="NOgnc">952.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargøgn" msd="SNPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Avskrivingarbær" msd="APSMSN">Avskrivingarbær</w>
+            <w lemma="saldo" msd="SMSNar">saldo</w>
+            <w lemma="1.102.000" msd="NOgnc">1.102.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="330.600" msd="NOgnc">330.600</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="771.400" msd="NOgnc">771.400</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skaði" msd="SMSNar" lemmaRef="bd:513921">Skaði</w>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">Reglan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rakstrargagn" msd="SNSNar">rakstrargagn</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="skaði" msd="SMSAar" join="right" lemmaRef="bd:513921">skaða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="trygging" msd="SFPNar" join="right" lemmaRef="bd:526187">Tryggingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="endurgjald" msd="SNSNar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="møguligur" msd="DNd" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSNSN" join="right" lemmaRef="bd:576419">goldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="VNAPS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sølupeningur" msd="SMSNar">sølupeningur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Umvælingarútreiðsla" msd="SFPNar">Umvælingarútreiðslur</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="umvælingarútreiðsla" msd="SFPNAr">umvælingarútreiðslurnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="høgur" msd="ACSFPN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="útgoldni" msd="LSFPN">útgoldni</w>
+            <w lemma="trygging" msd="SFPNar" join="right" lemmaRef="bd:526187">tryggingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="enda" msd="APSMSN" join="right" lemmaRef="bd:553753">endur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gjaldspeningur" msd="SMSNAr" join="right">gjaldspeningurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="inntøkuár" msd="SNSAar" join="right" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="umvæling" msd="SFSNAr" lemmaRef="bd:526282">umvælingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="trygging" msd="SFPNar" lemmaRef="bd:526187">tryggingar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="endurgjaldspeningur" msd="SMSNAr">endurgjaldspeningurin</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="stórur" msd="ACSMSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="umvæla" msd="SNPNAr" lemmaRef="bd:553265">umvæl</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingarútreiðslurnar" msd="SFPNAr" join="right">ingarútreiðslurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="saldovirðinum" msd="SMSDAr">saldovirðinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="umvælingarútreiðsla" msd="SFPNar">umvælingarútreiðslur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="útreiðsla" msd="SFPDar" join="right" lemmaRef="bd:524340">útreiðslum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="ogn" msd="SFSAAr" lemmaRef="bd:576965">ognina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="standur" msd="SMSAar" join="right" lemmaRef="bd:531543">stand</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skaði" msd="SMSNAr" lemmaRef="bd:513921">skaðin</w>
+            <w lemma="henda" msd="VNAAS3" join="right" lemmaRef="bd:553756">hendi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="190" msd="NOgnc">190</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="AVSKRIVINGARlóg" msd="SFSNAr" join="right">AVSKRIVINGARLÓGIN</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="KAP." msd="TS">KAP.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="maskina" msd="SFPNar" join="right" lemmaRef="bd:521501">Maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSNar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" join="right" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginýtsla" msd="SFSAar" join="right">eginýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="kanska" msd="DNd" lemmaRef="bd:587339">kanska</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="s" msd="SNSAar">s</w>
+            <w lemma="amband" msd="SNSAar">amband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avskriving" msd="SFSDar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMPDar" join="right" lemmaRef="bd:542624">bilum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="umfata" msd="VNAPP3" lemmaRef="bd:552333">umfata</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="rakstrargøgn" msd="SNPAar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rakstrargagn" msd="SNSNar">rakstrargagn</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="valda" msd="VNMPS3" lemmaRef="bd:576421">veldst</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrargagn" msd="SNSDAr" join="right">rakstrargagninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="viðurgjald" msd="SNSAar" lemmaRef="bd:537169">viðurgjald</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="familja" msd="SFSAar" lemmaRef="bd:519866">familju</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinfólk" msd="SNPAar" lemmaRef="bd:517650">vinfólk</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="rakstrargagn" msd="SNSAAr" join="right">rakstrargagnið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">eginnýtsla</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="sjálvur" msd="APSMSD" join="right" lemmaRef="bd:555235">sjálvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriving" msd="SFSNAr" lemmaRef="bd:524493">Avskrivingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umrøða" msd="LWNPD" lemmaRef="bd:553699">umrøddu</w>
+            <w lemma="rakstrargøgn" msd="SNPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="rakstur" msd="SNSAar" lemmaRef="bd:567627">rakstrar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gagn" msd="SNSNAr" lemmaRef="bd:537633">gagnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" join="right" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="útveganarpeningur" msd="SMSNAr">útveganarpeningurin</w>
+            <w lemma="høgur" msd="ACSMSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">Munurin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útveganarpeningur" msd="SMSAAr">útveganarpeningin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skráur" msd="LSFSN" lemmaRef="bd:563099">skrá</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="serstakur" msd="APSMSN" lemmaRef="bd:561161">serstakur</w>
+            <w lemma="aktivpostur" msd="SMSNar">aktivpostur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="avskriving" msd="SFSDar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="ar" msd="SFSDAr" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóg" msd="SFSAAr" join="right" lemmaRef="bd:576938">lógina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriving" msd="SFSNAr" lemmaRef="bd:524493">Avskrivingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="býta" msd="LSFSN" lemmaRef="bd:553607">býtt</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="avskriving" msd="SFSAar" join="right" lemmaRef="bd:524493">avskriving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" join="right" lemmaRef="bd:576207">drag</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">Bæði</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útveganarvirði" msd="SNSNar" lemmaRef="bd:585762">Útveganarvirði</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="helvt" msd="DNd" lemmaRef="bd:534233">Helvt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="helvt" msd="SFSAar" lemmaRef="bd:534233">helvt</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">eginnýtsla</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">eginnýtsla</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">Vinna</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">Eginnýtsla</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">Keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="maskina" msd="SFSDar" lemmaRef="bd:521501">maskinu</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="140.000" msd="NOgnc">140.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="42.000" msd="NOgnc">42.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="21.000" msd="NOgnc">21.000</w>
+            <w lemma="21.000" msd="NOgnc">21.000</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="50" msd="NOgnc" join="left">50</w>
+            <w lemma="98.000" msd="NOgnc">98.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="29.400" msd="NOgnc">29.400</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="22.050" msd="NOgnc">22.050</w>
+            <w lemma="7.350" msd="NOgnc">7.350</w>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="25" msd="NOgnc" join="left">25</w>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="68.600" msd="NOgnc">68.600</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="43.050" msd="NOgnc">43.050</w>
+            <w lemma="28.350" msd="NOgnc">28.350</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="samla" msd="LSFPN" lemmaRef="bd:550483">Samlaðar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="71.400" msd="NOgnc">71.400</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="maskina" msd="SFSNAr" lemmaRef="bd:521501">maskinan</w>
+            <w lemma="selja" msd="LSFSN" lemmaRef="bd:576279">seld</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TS">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="søluupphædd" msd="SFSNar">Søluupphædd</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="saldovirði" msd="SNSNar">saldovirði</w>
+            <w lemma="68.600" msd="NOgnc">68.600</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="31.400" msd="NOgnc">31.400</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="skatting" msd="SFPGar" join="right" lemmaRef="bd:525839">skattingar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="28.350" msd="NOgnc" join="right">28.350</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="71.400" msd="NOgnc" join="left">71.400</w>
+            <pc lemma="x" msd="KO">x</pc>
+            <w lemma="31.400" msd="NOgnc">31.400</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="12.468" msd="NOgnc">12.468</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="maskina" msd="SFSNAr" lemmaRef="bd:521501">maskinan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="selja" msd="LSFSN" lemmaRef="bd:576279">seld</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="191" msd="NOgnc">191</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="søluupphædd" msd="SFSNar">Søluupphædd</w>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="kr" msd="TT">kr</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="saldovirði" msd="SNSNar">saldovirði</w>
+            <w lemma="68.600" msd="NOgnc">68.600</w>
+            <w lemma="kr" msd="TT">kr</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="22.600" msd="NOgnc">22.600</w>
+            <w lemma="kr" msd="TT">kr</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="28.350" msd="NOgnc" join="right">28.350</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="71.400" msd="NOgnc" join="left">71.400</w>
+            <pc lemma="x" msd="KE">x</pc>
+            <w lemma="22.600" msd="NOgnc">22.600</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="8.974" msd="NOgnc">8.974</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">Bæði</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">Útveganarvirðið</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="helvt" msd="DNd" lemmaRef="bd:534233">Helvt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="helvt" msd="SFSAar" lemmaRef="bd:534233">helvt</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">eginnýtsla</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="vinna" msd="VNAPP3" lemmaRef="bd:575908">vinna</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">Vinna</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">Eginnýtsla</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="keypa" msd="VMAtP2" lemmaRef="bd:553478">Keyp</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="45.000" msd="NOgnc">45.000</w>
+            <w lemma="22.500" msd="NOgnc">22.500</w>
+            <w lemma="22.500" msd="NOgnc">22.500</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="50" msd="NOgnc" join="left">50</w>
+            <w lemma="105.000" msd="NOgnc">105.000</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="31.500" msd="NOgnc">31.500</w>
+            <w lemma="7.875" msd="NOgnc">7.875</w>
+            <w lemma="23.625" msd="NOgnc">23.625</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="75" msd="NOgnc" join="left">75</w>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="ultimo" msd="F" lemmaRef="bd:587766">ultimo</w>
+            <w lemma="73.500" msd="NOgnc">73.500</w>
+            <w lemma="30.375" msd="NOgnc">30.375</w>
+            <w lemma="46.125" msd="NOgnc">46.125</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">Avskrivað</w>
+            <w lemma="íalt" msd="DNd" lemmaRef="bd:587566">íalt</w>
+            <w lemma="76.500" msd="NOgnc">76.500</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="maskina" msd="SFSNAr" lemmaRef="bd:521501">maskinan</w>
+            <w lemma="selja" msd="LSFSN" lemmaRef="bd:576279">seld</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="30.000" msd="NOgnc">30.000</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="30.000" msd="NOgnc">30.000</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="saldovirði" msd="SNSNar" join="left">saldovirði</w>
+            <w lemma="73.500" msd="NOgnc">73.500</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="saldovirði" msd="SNSNar" join="left">saldovirði</w>
+            <w lemma="73.500" msd="NOgnc">73.500</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="43.500" msd="NOgnc">43.500</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="53.500" msd="NOgnc">53.500</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">Tapið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="saldoin" msd="SFSNAr" join="right">saldoin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="50.000" msd="NOgnc" join="both">50.000</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">Tapið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ACSMSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="saldoin" msd="SMSNAr" join="right">saldoin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="53.500-50.000" msd="NOgnc" join="both">53.500-50.000</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="=" msd="KO" join="left">=</pc>
+            <w lemma="3.500" msd="NOgnc">3.500</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="30.375" msd="NOgnc" join="right">30.375</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="76.500" msd="NOgnc" join="left">76.500</w>
+            <pc lemma="x" msd="KO">x</pc>
+            <w lemma="3.500" msd="NOgnc">3.500</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="1.390" msd="NOgnc">1.390</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skaði" msd="SMSNar" lemmaRef="bd:513921">Skaði</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="rakstrargagn" msd="SNSNar">rakstrargagn</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skaði" msd="SMSDar" join="right" lemmaRef="bd:513921">skaða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="rakstur" msd="SMSDar" join="right" lemmaRef="bd:567627">rakstri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">avskrivað</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fáa" msd="LSNSN" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="møguligur" msd="APSMSN" lemmaRef="bd:557122">møguligur</w>
+            <w lemma="sølupeningur" msd="SMSNar" join="right">sølupeningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="saldo" msd="F">saldo</w>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tap" msd="SNSDAr" lemmaRef="bd:577069">tapinum</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skaði" msd="SMSNAr" lemmaRef="bd:513921">skaðin</w>
+            <w lemma="henda" msd="VNAAS3" join="right" lemmaRef="bd:553756">hendi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PIFpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="mannagongd" msd="SFSNar" join="right" lemmaRef="bd:534740">mannagongd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="umvenda" msd="LSNSN" lemmaRef="bd:553771">umvent</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="møguligur" msd="APSMSN" lemmaRef="bd:557122">møguligur</w>
+            <w lemma="sølupeningur" msd="SMSNar">sølupeningur</w>
+            <w lemma="stórur" msd="ACSMSN" join="right" lemmaRef="bd:578418">størri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="munur" msd="SMSDar" lemmaRef="bd:565797">muni</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Rakstrargagn" msd="SNSNAr">Rakstrargagnið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="rakstur" msd="SMSDar" join="right" lemmaRef="bd:567627">rakstri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">Vinna</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">Eginnýtsla</w>
+            <w lemma="keypa" msd="VNAAS1" lemmaRef="bd:553478">Keyp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="192" msd="NOgnc">192</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="30.000" msd="NOgnc">30.000</w>
+            <w lemma="15.000" msd="NOgnc">15.000</w>
+            <w lemma="15.000" msd="NOgnc">15.000</w>
+            <w lemma="70.000" msd="NOgnc">70.000</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="21.000" msd="NOgnc">21.000</w>
+            <w lemma="10.500" msd="NOgnc">10.500</w>
+            <w lemma="10.500" msd="NOgnc">10.500</w>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="ultimo" msd="F" lemmaRef="bd:587766">ultimo</w>
+            <w lemma="49.000" msd="NOgnc">49.000</w>
+            <w lemma="25.500" msd="NOgnc">25.500</w>
+            <w lemma="25.500" msd="NOgnc">25.500</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">Tilsamans</w>
+            <w lemma="51.000" msd="NOgnc">51.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="maskina" msd="SFSNAr" lemmaRef="bd:521501">maskinan</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="orsaka" msd="VIAtnp" lemmaRef="bd:549866">orsaka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skaði" msd="SMSDar" join="right" lemmaRef="bd:513921">skaða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endurgjald" msd="SNSNAr" lemmaRef="bd:537550">Endurgjaldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="60.000" msd="NOgnc">60.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ad" msd="F">ad</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ad" msd="F">ad</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="primo" msd="F" lemmaRef="bd:587709">primo</w>
+            <w lemma="49.000" msd="NOgnc">49.000</w>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="primo" msd="F" lemmaRef="bd:587709">primo</w>
+            <w lemma="49.000" msd="NOgnc">49.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="60.000" msd="NOgnc">60.000</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">Tap</w>
+            <w lemma="9.000" msd="NOgnc">9.000</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="11.000" msd="NOgnc">11.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="skatting" msd="SFPGar" join="right" lemmaRef="bd:525839">skattingar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="25.500" msd="NOgnc" join="right">25.500</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="51.000" msd="NOgnc" join="left">51.000</w>
+            <pc lemma="x" msd="KO">x</pc>
+            <w lemma="9.000" msd="NOgnc">9.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="4.500" msd="NOgnc">4.500</w>
+            <w lemma="25.500" msd="NOgnc" join="right">25.500</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="51.000" msd="NOgnc" join="left">51.000</w>
+            <pc lemma="x" msd="KO">x</pc>
+            <w lemma="11.000" msd="NOgnc">11.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="5.500" msd="NOgnc">5.500</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4.pkt" msd="NOgnc" join="right">4.pkt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Umvælingarútreiðsla" msd="SFPNar">Umvælingarútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="serligur" msd="APWFSN" lemmaRef="bd:556727">serliga</w>
+            <w lemma="regla" msd="SFSNar" lemmaRef="bd:522235">regla</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="umvælingaútreiðsla" msd="SFPNAr">umvælingaútreiðslurnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="skattur" msd="APSMSA" lemmaRef="bd:531119">skatt</w>
+            <w lemma="rakstrargagn" msd="SNSAar">rakstrargagn</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="stórur" msd="ACSFPN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="endurgjald" msd="SNSNAr" join="right" lemmaRef="bd:537550">endurgjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="munur" msd="SMSNar" lemmaRef="bd:565797">munur</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skaði" msd="SMSNAr" lemmaRef="bd:513921">skaðin</w>
+            <w lemma="henda" msd="VNAAS3" lemmaRef="bd:553756">hendi</w>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="rakstragagn" msd="SNSNAr">rakstragagnið</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuligur" msd="APSFSD" lemmaRef="bd:557165">vinnuligari</w>
+            <w lemma="nýtsla" msd="SFSDar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">Var</w>
+            <w lemma="rakstrargagn" msd="SNSNAr">rakstrargagnið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="nýtsla" msd="SFSDar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="allur" msd="DNd" lemmaRef="bd:587907">als</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyva" msd="LSMSN" join="right" lemmaRef="bd:553445">loyvdur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="endurgjald" msd="SNSNAr" lemmaRef="bd:537550">endurgjaldið</w>
+            <w lemma="stórur" msd="ACSNSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="umvælingarútreiðsla" msd="SFPNAr" join="right">umvælingarútreiðslurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="svar" msd="SNSNar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lutfall" msd="SNSAAr" lemmaRef="bd:528641">lutfallið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="skattligur" msd="APSFPA" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samanlagdur" msd="LSFPA" lemmaRef="bd:561209">samanlagdar</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="gera" msd="LSFPA" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNPDAr" lemmaRef="bd:517748">árunum</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="AVSKRIVINGARlóg" msd="SFSNAr">AVSKRIVINGARLÓGIN</w>
+            <w lemma="KAP." msd="SgncaP">KAP.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skip" msd="SNPNar" lemmaRef="bd:516806">Skip</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rakstragøgn" msd="SFPAar" join="right">rakstragøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1." msd="NOgnc" join="left">1.</w>
+            <w lemma="kap." msd="TT" join="right">kap.</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tøka" msd="SFPDar" join="right" lemmaRef="bd:523802">tøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umrøða" msd="LSNPN" lemmaRef="bd:553699">umrødd</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="kap." msd="TT" join="right">kap.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útveganarpeningur" msd="SMSNAr">útveganarpeningurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="skip" msd="SNPAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reka" msd="LSMSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hoyra" msd="VNAPP3" lemmaRef="bd:553379">hoyra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" join="right" lemmaRef="bd:547448">skattgjaldarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="LSFSN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="avskrivingarbæra" msd="APSFSA">avskrivingarbæra</w>
+            <w lemma="saldo" msd="SFSAar">saldo</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskriva" msd="LSMPN" lemmaRef="bd:552788">avskrivaði</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ráðsavgerð" msd="SFSNar">Ráðsavgerð</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="4" msd="NOgnc" join="left">4</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="1990" msd="NOgnc" join="right">1990</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="partsreiðari" msd="SMSNar" lemmaRef="bd:546931">Partsreiðari</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">Tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hall" msd="SNSDar" join="right" lemmaRef="bd:528601">halli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="draga" msd="VNAPS3" lemmaRef="bd:576207">dregur</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="sýta" msd="VNAPS3" lemmaRef="bd:553624">sýtir</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="broyta" msd="VNAPS3" lemmaRef="bd:553579">broytir</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" join="right" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="hall" msd="SNSNAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mótrokna" msd="LSNSN" lemmaRef="bd:550962">mótroknað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samlaður" msd="APWMSD" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="saldovirðinum" msd="SMSDAr">saldovirðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hin" msd="PDNpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="skip" msd="SNPDAr" join="right" lemmaRef="bd:516806">skipunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dómur" msd="SMSNar" lemmaRef="bd:542633">Dómur</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3004" msd="NOgnc" join="right">3004</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1984" msd="NOgnc" join="left">1984</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" join="right" lemmaRef="bd:571037">sjónarmiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNar" join="right" lemmaRef="bd:547448">skattgjaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="partsreiðari" msd="SMSNar" lemmaRef="bd:546931">partsreiðari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="partur" msd="SMPAAr" lemmaRef="bd:532202">partarnar</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="avskrivingarbæra" msd="APSFSA">avskrivingarbæra</w>
+            <w lemma="saldo" msd="SFSAar" join="right">saldo</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="193" msd="NOgnc">193</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="útróðrarbátur" msd="SMPNar" lemmaRef="bd:542358">Útróðrarbátar</w>
+            <w lemma="tollur" msd="SNSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNar">skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="samtykkja" msd="VNAAS3" lemmaRef="bd:554136">samtykti</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="februar" msd="SMSAar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="janua" msd="SMSDar">janua</w>
+            <w lemma="r" msd="SMSDar">r</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="avreiða" msd="VNAPS3" lemmaRef="bd:553668">avreiðir</w>
+            <w lemma="fiskur" msd="SMSAar" join="right" lemmaRef="bd:539352">fisk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="veiða" msd="LSMSN" lemmaRef="bd:553670">veiddur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="opin" msd="APSMSD" lemmaRef="bd:581755">opnum</w>
+            <w lemma="útróðrarbátur" msd="SMSDar" join="right" lemmaRef="bd:542358">útróðrarbáti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="vinna" msd="SFSNAr" lemmaRef="bd:524070">vinnan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høvuðsvinna" msd="SFSNar" lemmaRef="bd:520629">høvuðsvinna</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" join="right" lemmaRef="bd:547448">skattgjaldarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">vegleiðandi</w>
+            <w lemma="regla" msd="SFSNar" lemmaRef="bd:522235">regla</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="árligur" msd="APWFSN" lemmaRef="bd:556751">árliga</w>
+            <w lemma="bruttosøla" msd="SFSNAr">bruttosølan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSMSN" lemmaRef="bd:575715">viðgjørdur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="vinnuligur" msd="APSMSN" lemmaRef="bd:557165">vinnuligur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="av" msd="SFSDAr" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skrivingarlóg" msd="SFSDAr" join="right">skrivingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="árligur" msd="APWFSN" lemmaRef="bd:556751">árliga</w>
+            <w lemma="bruttosøla" msd="SFSNAr">bruttosølan</w>
+            <w lemma="150.000" msd="NOgnc">150.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lágur" msd="DNC" join="right" lemmaRef="bd:555839">lægri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="viðgera" msd="LSMSN" lemmaRef="bd:575715">viðgjørdur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="vinnuligur" msd="APSMSN" join="right" lemmaRef="bd:557165">vinnuligur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">vegleiðandi</w>
+            <w lemma="regla" msd="SFSNar" join="right" lemmaRef="bd:522235">regla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="árligur" msd="APWFSN" lemmaRef="bd:556751">árliga</w>
+            <w lemma="bruttosøla" msd="SFSNAr">bruttosølan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lágur" msd="ACSFSN" lemmaRef="bd:555839">lægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="150.000" msd="NOgnc" join="right">150.000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="kanning" msd="SFSNar" lemmaRef="bd:525157">kanning</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bátur" msd="SMSNAr" join="right" lemmaRef="bd:542627">báturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="vinnuligur" msd="APSMSN" join="right" lemmaRef="bd:557165">vinnuligur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bátur" msd="SMSAar" join="right" lemmaRef="bd:542627">bát</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="reka" msd="LSMSN" join="right" lemmaRef="bd:576063">rikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="rentuútreiðsla" msd="SFPNar">rentuútreiðslur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frádrignar" msd="LSFPN" join="right">frádrignar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="loy" msd="LSNSN">loy</w>
+            <w lemma="vt" msd="LSNSN">vt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="89" msd="NOgnc" join="both">89</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="CS" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bátur" msd="SMSNar" lemmaRef="bd:542627">bátur</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýta" msd="LSMSN" join="right" lemmaRef="bd:553611">nýttur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mangur" msd="ACSFPN" lemmaRef="bd:564189">Fleiri</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="styðja" msd="VNAPP3">styðja</w>
+            <w lemma="hesin" msd="PDFpSA" join="right" lemmaRef="bd:587854">hesa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="both">1981</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="43" msd="NOgnc" join="right">43</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="both">1981</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="78" msd="NOgnc" join="right">78</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="both">1981</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1994" msd="NOgnc" join="both">1994</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="10" msd="NOgnc" join="left">10</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" join="right" lemmaRef="bd:513722">aðrar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avgerð" msd="SFSDar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="65" msd="NOgnc" join="right">65</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="left">1981</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">ráðið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="bátur" msd="SFSNar" lemmaRef="bd:542627">bát</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ur" msd="SFSNar" lemmaRef="bd:576765">urin</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">kært</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="avgerð" msd="SFSDar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="21." msd="NOgnc">21.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="landsskattanevnd" msd="SFSNAP">Landsskattanevndin</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="reka" msd="LSMSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="veiða" msd="SFSNAr" lemmaRef="bd:523995">veiðan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="90.000" msd="NOgnc">90.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">Dentur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rakstur" msd="SMSNAr" lemmaRef="bd:567627">raksturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættis" msd="SMSGar" join="right" lemmaRef="bd:586795">rættis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rentablan" msd="APSMSA">rentablan</w>
+            <w lemma="rakstur" msd="SMSAar" join="right" lemmaRef="bd:567627">rakstur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dómur" msd="SMSNar" lemmaRef="bd:542633">Dómur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="566" msd="NOgnc" join="both">566</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1986" msd="NOgnc" join="both">1986</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="rættur" msd="SMSNAr" join="right" lemmaRef="bd:566096">rætturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" join="right" lemmaRef="bd:513694">at</w>
+            <pc lemma=".." msd="KE" join="both">..</pc>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <w lemma="under" msd="DGd" join="left">under</w>
+            <w lemma="hensyn" msd="SNSDar">hensyn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="indtægten" msd="SFSAAr">indtægten</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="båden" msd="SMSDAr">båden</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="1978" msd="NOgnc">1978</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="1980" msd="NOgnc" join="left">1980</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="bådens" msd="SMSGAr">bådens</w>
+            <w lemma="karakterur" msd="SMSAar" lemmaRef="bd:539940">karakter</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sagsøgerens" msd="SMSGAr">sagsøgerens</w>
+            <w lemma="erhvervsmæssige" msd="APWNPA">erhvervsmæssige</w>
+            <w lemma="forhold" msd="SNPAar" join="right" lemmaRef="bd:514960">forhold</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="findes" msd="VNMPS3">findes</w>
+            <w lemma="der" msd="PPN3SN">der</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="måtte" msd="VIAtnp">måtte</w>
+            <w lemma="gives" msd="VIMtnp">gives</w>
+            <w lemma="sagsøgte" msd="APWMSD">sagsøgte</w>
+            <w lemma="medhold" msd="SNSAar">medhold</w>
+            <w lemma="i" msd="DGd" join="right">i</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="båden" msd="SMSNAr">båden</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="drevet" msd="LSMSN">drevet</w>
+            <w lemma="erhvervsmæssigt" msd="DNd">erhvervsmæssigt</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="disse" msd="PDNpPA">disse</w>
+            <w lemma="år" msd="SNPAar" join="right">år</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvorved" msd="DNd">hvorved</w>
+            <w lemma="bemærkes" msd="VNMPS3" join="right">bemærkes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="der" msd="PPN3SN">der</w>
+            <w lemma="intet" msd="PINpSN">intet</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hinder" msd="SNSGar">hinder</w>
+            <w lemma="for" msd="DGd" join="right" lemmaRef="bd:587888">for</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="en" msd="RMSNI">en</w>
+            <w lemma="båd" msd="SMSNar">båd</w>
+            <w lemma="kan" msd="VNAPS3">kan</w>
+            <w lemma="være" msd="VIAtnp">være</w>
+            <w lemma="drevet" msd="LSMSN">drevet</w>
+            <w lemma="erhvervsmæssigt" msd="DNd">erhvervsmæssigt</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="eta" msd="RNSAI" lemmaRef="bd:576212">et</w>
+            <w lemma="år" msd="SNSAar">år</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="erhvervsmæssigt" msd="DNd" join="left">erhvervsmæssigt</w>
+            <w lemma="eta" msd="RNSAI" lemmaRef="bd:576212">et</w>
+            <w lemma="andet" msd="PINpSA">andet</w>
+            <w lemma="år" msd="SNSAar" join="right">år</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="1978" msd="NOgnc">1978</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="1980" msd="NOgnc" join="left">1980</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="bruttosøla" msd="SFSNAr">bruttosølan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="veiða" msd="SFSDAr" lemmaRef="bd:523995">veiðuni</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="21.748" msd="NOgnc" join="right">21.748</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="33.509" msd="NOgnc">33.509</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="20.236" msd="NOgnc" join="right">20.236</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="maskina" msd="SFPNar" lemmaRef="bd:521501">Maskinur</w>
+            <w lemma="v.m" msd="TS">v.m</w>
+            <w lemma="samur" msd="PIFpPN" lemmaRef="bd:562852">Somu</w>
+            <w lemma="avskrivingarregla" msd="SFPNar">avskrivingarreglur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="maskina" msd="SFPAar" join="right" lemmaRef="bd:521501">maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSAar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpPA" lemmaRef="bd:555432">tílík</w>
+            <w lemma="rakstragagn" msd="SNPAar" join="right">rakstragøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDAr" join="right" lemmaRef="bd:516806">skipinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">Skipið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">avskrivað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="eind" msd="SFSNar" join="right" lemmaRef="bd:533804">eind</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="saldovirðið" msd="SNSNAr">saldovirðið</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrokkur" msd="SMSAAr" lemmaRef="bd:564754">skrokkin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="maskina" msd="SFPAar" lemmaRef="bd:521501">maskinur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innrætting" msd="SFPAar" join="right" lemmaRef="bd:525129">innrættingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="rakstragagn" msd="SNPNar">rakstragøgn</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="saldovirðinum" msd="SMSDAr">saldovirðinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skip" msd="SNSAAr" join="right" lemmaRef="bd:516806">skipið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="virka" msd="VNAPP3" lemmaRef="bd:550105">virka</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="neyðugur" msd="APSMSN" lemmaRef="bd:554382">neyðugur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDAr" join="right" lemmaRef="bd:516806">skipinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tænir" msd="VNAPS3">tænir</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="krav" msd="SNPDar" join="right" lemmaRef="bd:537766">krøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSNPA" lemmaRef="bd:557165">vinnulig</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PINpPN" lemmaRef="bd:555427">Slík</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="broyta" msd="VIMtnp" lemmaRef="bd:553579">broytast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tíð" msd="SFSDAr" join="right" lemmaRef="bd:536436">tíðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="APSNSN" join="right" lemmaRef="bd:556584">vanligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skip" msd="SNPNar" lemmaRef="bd:516806">skip</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="innrætta" msd="LSNPN" lemmaRef="bd:552663">innrættað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="mangur" msd="ACSMPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="hentleiki" msd="SMPDar" lemmaRef="bd:545764">hentleikum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="manning" msd="SFSAAr" lemmaRef="bd:525386">manningina</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="fáur" msd="APSNPD" lemmaRef="bd:564415">fáum</w>
+            <w lemma="ár" msd="SNPDar" lemmaRef="bd:517748">árum</w>
+            <w lemma="síðani" msd="DNd" join="right" lemmaRef="bd:587510">síðani</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nógvur" msd="APSMPN" lemmaRef="bd:578409">Nógvir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hentleiki" msd="SMPDar" lemmaRef="bd:545764">hentleikum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="óneyðugur" msd="APSMPN" lemmaRef="bd:554387">óneyðugir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="virka" msd="VIAtnp" lemmaRef="bd:550105">virka</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skip" msd="SNSNar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="neyðugur" msd="APSMPN" lemmaRef="bd:554382">neyðugir</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="kappa" msd="VIMtnp" lemmaRef="bd:551288">kappast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="fiskur" msd="SMSAar" join="right" lemmaRef="bd:539352">fisk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frakt" msd="SFSAar">frakt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="góður" msd="ASWFSA" join="both" lemmaRef="bd:535951">bestu</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="manning" msd="SFSAAr" lemmaRef="bd:525386">manningina</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">Eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="194" msd="NOgnc">194</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vaskimaskina" msd="SFSNar" join="right" lemmaRef="bd:523948">vaskimaskina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vaskimaskina" msd="SFPNar" lemmaRef="bd:523948">vaskimaskinur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="manning" msd="SFSAAr" join="right" lemmaRef="bd:525386">manningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjónvarp" msd="SNSNar" join="right" lemmaRef="bd:537246">sjónvarp</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="video" msd="SNSNar" join="both" lemmaRef="bd:583333">video</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nýmótans" msd="Adegnc" lemmaRef="bd:564135">nýmótans</w>
+            <w lemma="rad" msd="SFSNar" join="right">rad</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="iotól" msd="SNSNar">iotól</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="manningarrúm" msd="SNSDar" lemmaRef="bd:516025">manningarrúmi</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="neyðugur" msd="APWFPN" join="left" lemmaRef="bd:554382">neyðugu</w>
+            <w lemma="r" msd="SMPNar">r</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDAr" lemmaRef="bd:516806">skip</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inum" msd="SNSDAr">inum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="saldovirðið" msd="SNSAAr">saldovirðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skip" msd="SNSAAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lokkur" msd="DNd" lemmaRef="bd:564672">Loksins</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="veiðiloyvi" msd="SNSAar" join="right" lemmaRef="bd:573216">veiðiloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevndur" msd="SFSNar" lemmaRef="bd:579113">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSMSA" lemmaRef="bd:557165">vinnuligan</w>
+            <w lemma="fiskiskapur" msd="SMSAar" join="right" lemmaRef="bd:565863">fiskiskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilgongd" msd="SFSNar" lemmaRef="bd:536303">Tilgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skipavirði" msd="SNSAAr">skipavirðið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umvæling" msd="SFSAar" lemmaRef="bd:526282">umvæling</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsiting" msd="SFSAar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDAr" join="right" lemmaRef="bd:516806">skipinum</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="bátur" msd="SMSDAr" join="left" lemmaRef="bd:542627">bátinum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="reiðsluførdar" msd="LSFPN">reiðsluførdar</w>
+            <w lemma="beinleiðis" msd="DNd" join="right" lemmaRef="bd:587044">beinleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="íløga" msd="SFPNar" lemmaRef="bd:524236">íløgur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSFPN" lemmaRef="bd:518970">lagdar</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skipsvirði" msd="SNSDAr">skipsvirðinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsluførdar" msd="LSFPN">útreiðsluførdar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNSDAr" join="right" lemmaRef="bd:573238">virðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umvæling" msd="SFSDAr" lemmaRef="bd:526282">umvælingini</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="VNAPS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="góður" msd="ACSMSA" lemmaRef="bd:535951">betri</w>
+            <w lemma="standur" msd="SMSAar" join="right" lemmaRef="bd:531543">stand</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útvegan" msd="SFSAAr" join="right" lemmaRef="bd:536845">útveganina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="blíva" msd="VNAAS3" lemmaRef="bd:575803">bleiv</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="rakstrargøgn" msd="SNPDar" join="right" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skipsvirði" msd="SNSDAr" join="right">skipsvirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útskift" msd="LSNSN" join="right">útskift</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útreiðsluføra" msd="VIAtnp">útreiðsluføra</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPAar" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="útskifting" msd="SFSNar" lemmaRef="bd:526602">útskifting</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIMtnp" lemmaRef="bd:576426">sigast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="skipsvirði" msd="SNSAAr">skipsvirðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="saldovirðið" msd="SNSAAr" join="both">saldovirðið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="útskifting" msd="SFSNAr" lemmaRef="bd:526602">útskiftingin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="umfata" msd="Adegnc" join="right" lemmaRef="bd:552333">umfatandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ávirka" msd="VUAtnp" lemmaRef="bd:550107">ávirkað</w>
+            <w lemma="skipsvirði" msd="SNSAAr">skipsvirðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="saldovirðið" msd="SNSAAr" join="both">saldovirðið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kostnaður" msd="SMSNAr" lemmaRef="bd:566179">kostnaðurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="úskiftingini" msd="SFSDAr">úskiftingini</w>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="k" msd="SMSNAr">k</w>
+            <w lemma="ostnaðurin" msd="SMSNAr">ostnaðurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="nýggjur" msd="APWMSD" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="lutur" msd="SMSDAr" lemmaRef="bd:566115">lutinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kostnaður" msd="SMSNAr" lemmaRef="bd:566179">kostnaðurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="íseting" msd="SFSAAr" join="right" lemmaRef="bd:526532">ísetingina</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="innlegging" msd="SFSAAr" lemmaRef="bd:525121">innleggingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="leggj" msd="VIMtnp" join="right">leggj</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="saldovirðinum" msd="SNSDAr">saldovirðinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDAr" join="right" lemmaRef="bd:516806">skipinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ofta" msd="DNS" lemmaRef="bd:579499">oftast</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hav" msd="SMPNar" lemmaRef="bd:576552">høv</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uðsmotorar" msd="SMPNar" join="right">uðsmotorar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ljósmotorur" msd="SMPNar" join="right">ljósmotorar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="spæl" msd="SNPNar" lemmaRef="bd:538256">spøl</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skifta" msd="LSNPN" lemmaRef="bd:553799">skift</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="býti" msd="SNSNAr" lemmaRef="bd:572096">Býtið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDar" lemmaRef="bd:524340">útreiðslum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tilgongd" msd="SFSAar" lemmaRef="bd:536303">tilgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skipavirði" msd="SNSAAr">skipavirðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="saldovirðið" msd="SNSAAr" join="both">saldovirðið</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rakstrarkostnaður" msd="SMSAar" lemmaRef="bd:566182">rakstrarkostnað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="útgreina" msd="VIMtnp" lemmaRef="bd:582481">útgreinast</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">Vanlig</w>
+            <w lemma="útskifting" msd="SFSNar" lemmaRef="bd:526602">útskifting</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="slit" msd="SNSAar" lemmaRef="bd:518604">slit</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="brek" msd="SNSAar" lemmaRef="bd:514507">brek</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="útreiðsluførast" msd="VIMtnp">útreiðsluførast</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" join="right" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="nýggjur" msd="APWNSN" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="tól" msd="SNSNAr" lemmaRef="bd:577083">tólið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="útskiftað" msd="LSNSN" join="right">útskiftað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b." msd="TS">b.</w>
+            <w lemma="útskifting" msd="SFSNar" lemmaRef="bd:526602">Útskifting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stórur" msd="ACSNPD" lemmaRef="bd:578418">størri</w>
+            <w lemma="kostnaðarmikil" msd="APSNPD" lemmaRef="bd:562503">kostnaðarmiklum</w>
+            <w lemma="tól" msd="SNPDar" join="right" lemmaRef="bd:577083">tólum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="høvuðsmotorur" msd="SMSDar" join="right">høvuðsmotori</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ljós" msd="SNSDar" lemmaRef="bd:570318">ljós</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="motorur" msd="SMSDar" join="right" lemmaRef="bd:540562">motori</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="navigatións" msd="SFSDar">navigatións</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="elektroniskur" msd="APSFSD" join="left" lemmaRef="bd:558192">elektroniskari</w>
+            <w lemma="útgerð" msd="SFSDar" join="right" lemmaRef="bd:533408">útgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frysti-út-gera" msd="SFSDar" join="right">frystiútgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bjargingarbátur" msd="SMPDar" lemmaRef="bd:538820">bjargingarbátum</w>
+            <w lemma="o.t" msd="TS" join="right">o.t</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" lemmaRef="bd:534200">heild</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skipavirði" msd="SNSDAr" join="right">skipavirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="lutur" msd="SMPNar" lemmaRef="bd:566115">lutir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ofta" msd="DNS" lemmaRef="bd:579499">oftast</w>
+            <w lemma="ávirka" msd="VNAPP3" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="skipavirði" msd="SNSAAr" join="right">skipavirðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="útskifting" msd="SFSNar" lemmaRef="bd:526602">Útskifting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tól" msd="SNSDar" lemmaRef="bd:577083">tóli</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="stórur" msd="ACSNSA" lemmaRef="bd:578418">størri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="góður" msd="ACSNSA" lemmaRef="bd:535951">betri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" lemmaRef="bd:534200">heild</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skipsvirði" msd="SNSDAr" join="right">skipsvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="d." msd="TS">d.</w>
+            <w lemma="miðvísur" msd="APSFSN" lemmaRef="bd:557631">Miðvís</w>
+            <w lemma="útskifting" msd="SFSNar" lemmaRef="bd:526602">útskifting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="einstakur" msd="APSNPD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="lítil" msd="ACSNPD" lemmaRef="bd:562662">minni</w>
+            <w lemma="tól" msd="SNPDar" join="right" lemmaRef="bd:577083">tólum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSAar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="endurnýggja" msd="VIAtnp" lemmaRef="bd:549771">endurnýggja</w>
+            <w lemma="skip" msd="SNSAAr" join="right" lemmaRef="bd:516806">skipið</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="bátur" msd="SMSAAr" join="left" lemmaRef="bd:542627">bátin</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ávísur" msd="APSNSA" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="áramál" msd="SNSAar" join="right" lemmaRef="bd:517751">áramál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" lemmaRef="bd:534200">heild</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skipsvirði" msd="SNSDAr" join="right">skipsvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="e." msd="TS">e.</w>
+            <w lemma="keyp" msd="SNPNar" lemmaRef="bd:515578">Keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tól" msd="SNPDar" join="right" lemmaRef="bd:577083">tólum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="higartil" msd="DNd" lemmaRef="bd:587304">higartil</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="umborð" msd="DNd" join="right" lemmaRef="bd:587514">umborð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="konstruktións" msd="SFSGar">konstruktións</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="broyting" msd="SFPNar" join="right" lemmaRef="bd:524586">broytingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbygging" msd="SFPNar" lemmaRef="bd:526252">umbyggingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útskifting" msd="SFPNar" lemmaRef="bd:526602">útskiftingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpPA" join="right" lemmaRef="bd:587854">hesar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skipsvirði" msd="SNSDAr">skipsvirðinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" join="right" lemmaRef="bd:534200">heild</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="f." msd="TS">f.</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="skip" msd="SNSNAr" join="right" lemmaRef="bd:516806">skipið</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="bátur" msd="SMSNAr" join="left" lemmaRef="bd:542627">báturin</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="óhapp" msd="SNSDar" join="right" lemmaRef="bd:538012">óhappi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="upphædd" msd="SFSNAr" join="right" lemmaRef="bd:536498">upphæddin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSFSN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="skip" msd="SNSAAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="standur" msd="SMSAar" join="right" lemmaRef="bd:531543">stand</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útreiðsluførast" msd="VIMtnp">útreiðsluførast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstarkostnaður" msd="SMSNar" join="right">rakstarkostnaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tryggingarendurgjald" msd="SNSNar">Tryggingarendurgjald</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="inntøkuføra" msd="VIMtnp" join="right" lemmaRef="bd:553402">inntøkuførast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">Eru</w>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="stórur" msd="ACSFPN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tryggur" msd="SNSNAr" lemmaRef="bd:561597">trygg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingarendurgjaldið" msd="SNSNAr" join="right">ingarendurgjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="útreiðsluførast" msd="VIMtnp">útreiðsluførast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstur" msd="SMPNar" lemmaRef="bd:567627">rakstrar</w>
+            <w lemma="kostnaður" msd="SMSNar" join="right" lemmaRef="bd:566179">kostnað</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SMSNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" lemmaRef="bd:534200">heild</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vanligur" msd="APSFSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="umsiting" msd="SFSAar" join="right" lemmaRef="bd:526270">umsiting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endi" msd="SMSAar" lemmaRef="bd:513771">enda</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="skip" msd="SNSAAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="standur" msd="SMSDar" join="right" lemmaRef="bd:531543">standi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">Annars</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skip" msd="SNSGar" lemmaRef="bd:516806">skipa</w>
+            <w lemma="virði" msd="SNSDar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="tryggingarendurgjald" msd="SNSNAr">tryggingarendurgjaldið</w>
+            <w lemma="stórur" msd="ACSNSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umvæling" msd="SFSAAr" join="right" lemmaRef="bd:526282">umvælingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">munurin</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="both">saldovirðinum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="left">(</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="195" msd="NOgnc">195</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="g." msd="TS">g.</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="útskifting" msd="SFSNar" lemmaRef="bd:526602">útskifting</w>
+            <w lemma="nýta" msd="VNMPS3" lemmaRef="bd:553611">nýtist</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="útreiðsluførd" msd="LSFSN">útreiðsluførd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrarkostnaður" msd="SMSNar" join="right" lemmaRef="bd:566182">rakstrarkostnaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skipsvirði" msd="SNSDAr" join="right">skipsvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="h." msd="TS">h.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skip" msd="SNSNAr" join="right" lemmaRef="bd:516806">skipið</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="bátur" msd="SMSNAr" join="left" lemmaRef="bd:542627">báturin</w>
+            <w lemma="nýliga" msd="DNd">nýliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="nýggjur" msd="APSMSA" lemmaRef="bd:563018">nýggjan</w>
+            <w lemma="eigari" msd="SMSAar" join="right" lemmaRef="bd:513834">eigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="útskifting" msd="SFSNar" lemmaRef="bd:526602">útskifting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" lemmaRef="bd:534200">heild</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skipsvirði" msd="SNSDAr" join="right">skipsvirðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="i." msd="DNd">i.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="útskifting" msd="SFSNar" lemmaRef="bd:526602">útskifting</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="leggja" msd="LSFSN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skipsvirði" msd="SNSDAr" join="right">skipsvirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="áseta" msd="LWFPN" lemmaRef="bd:576366">ásettu</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lúka" msd="LSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fiskireiðsskapur" msd="SMSNar">Fiskireiðsskapur</w>
+            <w lemma="Fiskireiðsskapur" msd="SMSNar" join="right">Fiskireiðsskapur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samanseta" msd="LSMSN" lemmaRef="bd:576350">samansettur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="eind" msd="SNPDar" join="right" lemmaRef="bd:533804">eindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kosta" msd="VNAPP3" lemmaRef="bd:552579">kosta</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="stykki" msd="SNPAar" join="right" lemmaRef="bd:530126">stykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="rakstrarútreiðslur" msd="SFSNar" join="right" lemmaRef="bd:586727">rakstrarútreiðsla</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">Sjálvt</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fiskireiðskapur" msd="SMSDAr" join="right" lemmaRef="bd:565971">fiskireiðskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ASWNPD" lemmaRef="bd:564189">flestu</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="rak" msd="SFSGar" lemmaRef="bd:576975">raks</w>
+            <w lemma="trarútreiðsla" msd="SFSNar" join="right">trarútreiðsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="livitíð" msd="SFSNAr" lemmaRef="bd:534622">livitíðin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="rættuligur" msd="DNd" lemmaRef="bd:557195">rættuliga</w>
+            <w lemma="stuttur" msd="APSFSN" join="right" lemmaRef="bd:562083">stutt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nót" msd="SFPNar" lemmaRef="bd:576963">Nótir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kraftblokkabátar" msd="SMPAar">kraftblokkabátar</w>
+            <w lemma="nót" msd="SFPNar" lemmaRef="bd:576963">Nótir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kraftblokkabátar" msd="SMPAar" join="right">kraftblokkabátar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="líkningarráð" msd="SNSNAr" lemmaRef="bd:571274">líkningarráðið</w>
+            <w lemma="avgera" msd="VUAtnp" join="right" lemmaRef="bd:575727">avgjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="nót" msd="SFSNar" lemmaRef="bd:576963">nót</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">Gongur</w>
+            <w lemma="nót" msd="SFSNAr" lemmaRef="bd:576963">nótin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SFSGar" join="right" lemmaRef="bd:534139">grundar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avskriva" msd="LSFSN" join="right" lemmaRef="bd:552788">avskrivað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="restsaldoin" msd="SFSNAr">restsaldoin</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstur" msd="SMSDAr" join="right" lemmaRef="bd:567627">rakstrinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="forfarast" msd="VNMPS3" join="right" lemmaRef="bd:576180">forferst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSDar" lemmaRef="bd:534114">gongd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="liðugur" msd="APSNSN" lemmaRef="bd:561497">liðugt</w>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">Treytin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="liðugur" msd="APSNSA" lemmaRef="bd:561497">liðugt</w>
+            <w lemma="skip" msd="SNSAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSDar" join="right" lemmaRef="bd:534114">gongd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSDar" lemmaRef="bd:534114">gongd</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fiskiskip" msd="SNSNar" lemmaRef="bd:514889">fiskiskip</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="liðugur" msd="APSNSN" lemmaRef="bd:561497">liðugt</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="december" msd="SMSAar">december</w>
+            <w lemma="20x1" msd="NOgnc" join="right">20x1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fiskiskapur" msd="SMSAar" lemmaRef="bd:565863">fiskiskap</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="20x2" msd="NOgnc" join="right">20x2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskriv" msd="SNSAar" join="right">avskriv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingarbæra" msd="SFSDar">ingarbæra</w>
+            <w lemma="saldovirðið" msd="SNSAAr">saldovirðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="20x1" msd="NOgnc">20x1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="fiskiskip" msd="SNSNAr" lemmaRef="bd:514889">fiskiskipið</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="20x1" msd="NOgnc" join="right">20x1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="framman" msd="DNd" lemmaRef="bd:587245">framman</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="undan" msd="DNd" join="right" lemmaRef="bd:586843">undan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="20x2" msd="NOgnc" join="right">20x2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinna" msd="SFSNAr" lemmaRef="bd:524070">vinnan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="byrja" msd="LSFSN" lemmaRef="bd:549807">byrjað</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="20x2" msd="NOgnc" join="right">20x2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">Avskrivast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="20x2" msd="NOgnc" join="right">20x2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1983" msd="NOgnc" join="both">1983</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sýta" msd="VNAPS3" lemmaRef="bd:553624">Sýtir</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1981" msd="NOgnc">1981</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundge" msd="SFSDar">grundge</w>
+            <w lemma="ving" msd="SFSDar" join="right">ving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSMSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1982" msd="NOgnc" join="right">1982</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSNaP" lemmaRef="bd:566096">Rættur</w>
+            <pc lemma="(" msd="KO">(</pc>
+            <w lemma="927" msd="NOgnc" join="right">927</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="both">1981</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="kæra" msd="VNAPS3" lemmaRef="bd:553390">kærir</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="líkningarmyndugleiki" msd="SMSNAr">líkningarmyndugleikin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyva" msd="VNAPS3" lemmaRef="bd:553445">loyvir</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPAar" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útróðrarbátur" msd="SMSDar" join="right" lemmaRef="bd:542358">útróðrarbáti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="keypa" msd="LSMSN" lemmaRef="bd:553478">keyptur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eyga" msd="SNSDar" lemmaRef="bd:513549">eyga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="útróður" msd="SMSAar" join="right" lemmaRef="bd:567467">útróður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umstøður" msd="SFPDar" join="right" lemmaRef="bd:569238">umstøðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjald" msd="SMSNar" join="right">skattgjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSNAr" lemmaRef="bd:576757">arin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="forútsá" msd="VNAAS3" join="right">forútsá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="keypa" msd="VNAAS3" lemmaRef="bd:553478">keypti</w>
+            <w lemma="bátur" msd="SMSAAr" join="right" lemmaRef="bd:542627">bátin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSAar" join="right" lemmaRef="bd:534114">gongd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="selja" msd="VNAAS3" lemmaRef="bd:576279">seldi</w>
+            <w lemma="bátur" msd="SMSAAr" lemmaRef="bd:542627">bátin</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="útveganarvirði" msd="SNSAAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">Rætturin</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avskriving" msd="SFPAar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grundgeving" msd="SFSNAr" lemmaRef="bd:524987">grundgevingin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" join="right" lemmaRef="bd:513694">at</w>
+            <pc lemma="..." msd="KE" join="left">...</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="ifølge" msd="DGd" join="left">ifølge</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="af" msd="SFSDAr" join="right">af</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skrivningsloven" msd="SFSDAr">skrivningsloven</w>
+            <w lemma="foretages" msd="VNMPS3">foretages</w>
+            <w lemma="skattemæssige" msd="APWFSN">skattemæssige</w>
+            <w lemma="afskrivning" msd="SFSNar">afskrivning</w>
+            <w lemma="under" msd="DGd">under</w>
+            <w lemma="eta" msd="PINpSA" lemmaRef="bd:576212">et</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="samtlige" msd="PINpPA">samtlige</w>
+            <w lemma="fartøjer" msd="SNPAar">fartøjer</w>
+            <w lemma="der" msd="CR">der</w>
+            <w lemma="hører" msd="VNAPS3">hører</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="en" msd="RFSAI">en</w>
+            <w lemma="skattepligtigs" msd="SFSGar">skattepligtigs</w>
+            <w lemma="virksomhed" msd="SFSAar">virksomhed</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="udelukkende" msd="DNd">udelukkende</w>
+            <w lemma="benyttes" msd="VNMPS3">benyttes</w>
+            <w lemma="erhvervsmæssigt" msd="DNd" join="right">erhvervsmæssigt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Formålet" msd="SNSNAr">Formålet</w>
+            <w lemma="med" msd="DGd" lemmaRef="bd:586841">med</w>
+            <w lemma="de" msd="RMPDD">de</w>
+            <w lemma="dispositioner" msd="SMPDar" join="right">dispositioner</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="der" msd="CR">der</w>
+            <w lemma="danner" msd="VNAPS3">danner</w>
+            <w lemma="grundlag" msd="SNSAar">grundlag</w>
+            <w lemma="for" msd="DGd" join="right" lemmaRef="bd:587888">for</w>
+            <pc lemma="......." msd="KE" join="left">.......</pc>
+            <w lemma="afskrivning" msd="SFSAar">afskrivning</w>
+            <w lemma="efter" msd="DGd">efter</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="afskrivningsloven" msd="SFSDAr">afskrivningsloven</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="således" msd="DNd">således</w>
+            <w lemma="være" msd="VIAtnp">være</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="erhverve" msd="VIAtnp" join="right">erhverve</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sikre" msd="VIAtnp">sikre</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vedligeholde" msd="VIAtnp">vedligeholde</w>
+            <w lemma="den" msd="RMSDD">den</w>
+            <w lemma="pågældende" msd="APWMSD">pågældende</w>
+            <w lemma="skatteborgers" msd="SMSAar">skatteborgers</w>
+            <w lemma="indkomst" msd="SMSAar" join="right">indkomst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Derimod" msd="DNd">Derimod</w>
+            <w lemma="stiller" msd="VNAPS3">stiller</w>
+            <w lemma="loven" msd="SFSNAr">loven</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="samur" msd="CS" lemmaRef="bd:562852">som</w>
+            <w lemma="betingelse" msd="SFSAar" join="right">betingelse</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="disse" msd="PDNpPN">disse</w>
+            <w lemma="formål" msd="SNPNar">formål</w>
+            <w lemma="rena" msd="DNd" lemmaRef="bd:553321">rent</w>
+            <w lemma="faktiskur" msd="DNd" lemmaRef="bd:558664">faktisk</w>
+            <w lemma="opnås" msd="VNMPP3" join="right">opnås</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="....." msd="KE">.....</pc>
+            <w lemma="må" msd="VNAPS3">må</w>
+            <w lemma="lægges" msd="VIMtnp">lægges</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grund" msd="SMSGar" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sagsøgte" msd="SMSNar">sagsøgte</w>
+            <w lemma="har" msd="VNAPS3" lemmaRef="bd:587265">har</w>
+            <w lemma="købt" msd="VUAtnp">købt</w>
+            <w lemma="det" msd="RNSAD">det</w>
+            <w lemma="omhandlede" msd="LWNSA">omhandlede</w>
+            <w lemma="fartøj" msd="SNSAar">fartøj</w>
+            <w lemma="udeluk" msd="SFSAar" join="right">udeluk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kende" msd="SFSAar">kende</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="den" msd="RMSDD">den</w>
+            <w lemma="hensigt" msd="SMSDar">hensigt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="bruge" msd="VIAtnp">bruge</w>
+            <w lemma="det" msd="PPN3SA">det</w>
+            <w lemma="samur" msd="CS" lemmaRef="bd:562852">som</w>
+            <w lemma="fiskefartøj" msd="SNSAar" join="right">fiskefartøj</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="han" msd="PPM3SN">han</w>
+            <w lemma="på" msd="DGd">på</w>
+            <w lemma="grund" msd="SMSAar" lemmaRef="bd:534139">grund</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="omstæn" msd="SMPDar" join="right">omstæn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="digheder" msd="SMPAar" join="right">digheder</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samur" msd="CR" lemmaRef="bd:562852">som</w>
+            <w lemma="han" msd="PPM3SN">han</w>
+            <w lemma="ikke" msd="DNd">ikke</w>
+            <w lemma="forudså" msd="VNAAS3">forudså</w>
+            <w lemma="ved" msd="DGd">ved</w>
+            <w lemma="købet" msd="SNSAAr" join="right">købet</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="blev" msd="VNAAS3">blev</w>
+            <w lemma="ude" msd="DNd">ude</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="standur" msd="SMSDar" lemmaRef="bd:531543">stand</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="realisere" msd="VIAtnp">realisere</w>
+            <w lemma="dette" msd="PDNpSA">dette</w>
+            <w lemma="formål" msd="SNSAar" join="right">formål</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="...." msd="KE" join="both">....</pc>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="196" msd="NOgnc">196</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Landsrættur" msd="SMSNAr">Landsrætturin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="313" msd="NOgnc" join="both">313</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1982" msd="NOgnc" join="both">1982</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="staðfesta" msd="VNAPS3" lemmaRef="bd:553837">staðfestir</w>
+            <w lemma="dómur" msd="SMSAAr" join="right" lemmaRef="bd:542633">dómin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tulking" msd="SFSNAr" lemmaRef="bd:526200">tulkingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SFSDAr" lemmaRef="bd:527776">lands</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattanevnd" msd="SFSDAr" lemmaRef="bd:535362">skattanevndini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirrættur" msd="SMSDAr" lemmaRef="bd:566079">undirrættinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="..." msd="KE" join="both">...</pc>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <w lemma="ikke" msd="DNd" join="left">ikke</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sprogligt" msd="DNd">sprogligt</w>
+            <w lemma="ude" msd="DNd">ude</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lukket" msd="APSNSN">lukket</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="giver" msd="VNAPS3">giver</w>
+            <w lemma="efter" msd="DGd">efter</w>
+            <w lemma="det" msd="PPN3SA">det</w>
+            <w lemma="foreliggende" msd="APWNSD">foreliggende</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="anledning" msd="SMSAar">anledning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="betænkeligheder" msd="SMPAar" join="right">betænkeligheder</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Således" msd="DNd" join="left">Således</w>
+            <w lemma="samur" msd="CS" lemmaRef="bd:562852">som</w>
+            <w lemma="sagen" msd="SMSNAr">sagen</w>
+            <w lemma="foreligger" msd="VNAPS3">foreligger</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="landsretten" msd="SMSAAr" join="right">landsretten</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="findes" msd="VNMPP3">findes</w>
+            <w lemma="der" msd="PPN3SN">der</w>
+            <w lemma="herefter" msd="DNd">herefter</w>
+            <w lemma="ikke" msd="DNd">ikke</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="være" msd="VIAtnp">være</w>
+            <w lemma="tilstrækkeligt" msd="DNd">tilstrækkeligt</w>
+            <w lemma="sikre" msd="APSNPN">sikre</w>
+            <w lemma="holdepunkter" msd="SNPNar">holdepunkter</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="den" msd="RFSAD">den</w>
+            <w lemma="af" msd="DGd">af</w>
+            <pc lemma="........" msd="KE" join="right">........</pc>
+            <w lemma="ligningsrådet" msd="SNSDAr" join="left">ligningsrådet</w>
+            <w lemma="hævd" msd="LWNSD">hævd</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ede" msd="LWFSD">ede</w>
+            <w lemma="modsatte" msd="APWFSA">modsatte</w>
+            <w lemma="fortolkning" msd="SFSAar">fortolkning</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="de" msd="RMPDD">de</w>
+            <w lemma="pågældende" msd="APWMPD">pågældende</w>
+            <w lemma="bestemmelser" msd="SFPDar" join="right">bestemmelser</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">Báturin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="keypa" msd="LSMSN" lemmaRef="bd:553478">keyptur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útróðrabátur" msd="SMSNar">útróðrabátur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="udelukkende" msd="DNd" join="left">udelukkende</w>
+            <w lemma="erhvervs" msd="DNd">erhvervs</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mæssigt" msd="DNd" join="right">mæssigt</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="i" msd="DNd">i</w>
+            <w lemma="kki" msd="DNd">kki</w>
+            <w lemma="nátt" msd="SFSNar" join="right" lemmaRef="bd:543483">nátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="skipasýn" msd="SNSNAr">skipasýnið</w>
+            <w lemma="góðkenna" msd="VNAAS3" lemmaRef="bd:553887">góðkendi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bátur" msd="SMSAAr" join="right" lemmaRef="bd:542627">bátin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="kanna" msd="VNAAS3" lemmaRef="bd:551005">kannaði</w>
+            <w lemma="møguleiki" msd="SMPAAr" lemmaRef="bd:513882">møguleikarnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="uppfylla" msd="VUAtnp" lemmaRef="bd:553935">uppfylt</w>
+            <w lemma="krav" msd="SNPAAr" lemmaRef="bd:537766">krøvini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skipasýn" msd="SNSDAr" join="right">skipasýninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="fígging" msd="SFSAar" join="right" lemmaRef="bd:524922">fígging</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="selja" msd="VNAAS3" lemmaRef="bd:576279">Seldi</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="bátur" msd="SMSAAr" join="right" lemmaRef="bd:542627">bátin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="nokk" msd="DNd" lemmaRef="bd:587391">nokk</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="omstændigheder" msd="SMPNar" join="both">omstændigheder</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samur" msd="CR" lemmaRef="bd:562852">som</w>
+            <w lemma="han" msd="PPM3SN">han</w>
+            <w lemma="ikke" msd="DNd">ikke</w>
+            <w lemma="forudså" msd="VNAAS3">forudså</w>
+            <w lemma="ved" msd="DGd">ved</w>
+            <w lemma="købet" msd="SNSAAr" join="right">købet</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="megna" msd="VNAAS3" lemmaRef="bd:550895">megnaði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="bátur" msd="SMSAAr" lemmaRef="bd:542627">bátin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDAr" lemmaRef="bd:516806">skipinum</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">Selur</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="ein" msd="ASWNSA" lemmaRef="bd:564397">einasta</w>
+            <w lemma="skip" msd="SNSAAr" join="right" lemmaRef="bd:516806">skipið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hava" msd="VUAtnp" join="right" lemmaRef="bd:576399">havt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="verða" msd="VIAtnp" join="right" lemmaRef="bd:576404">verða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="halda" msd="LSNSN" lemmaRef="bd:576164">hildið</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="møguligur" msd="APSMSN" lemmaRef="bd:557122">møguligur</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="negativur" msd="APSMSA" lemmaRef="bd:555145">negativa</w>
+            <w lemma="saldo" msd="SFSAar">saldo</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSDar" join="right" lemmaRef="bd:534114">gongd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skipaeigari" msd="SMSNar">skipaeigari</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="ein" msd="ASWNSA" lemmaRef="bd:564397">einasta</w>
+            <w lemma="skip" msd="SNSAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="nýttur" msd="APSNSA" join="right" lemmaRef="bd:561836">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søluprísur" msd="SMSNAr" lemmaRef="bd:566662">søluprísurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gamal" msd="APWNSA" lemmaRef="bd:562213">gamla</w>
+            <w lemma="skip" msd="SNSAAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="frágongur" msd="VNAPS3">frágongur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="keypsprísur" msd="SMSNAr" lemmaRef="bd:566644">keypsprísurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nýggjur" msd="APWNSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="skip" msd="SNSAAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="afturat" msd="DNd" join="right" lemmaRef="bd:587201">afturat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">Endurgjald</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="trygging" msd="SFSDar" lemmaRef="bd:526187">trygging</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="19.10.1998" msd="NOgnc">19.10.1998</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="98S01-0039" msd="NOgnc">98S01-0039</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Sjóvatryggingini" msd="SFSDAP" join="right">Sjóvatryggingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="21.06.1999" msd="NOgnc">21.06.1999</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="98S01-0003" msd="NOgnc">98S01-0003</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tryggingarendurgjald" msd="SNSAar">tryggingarendurgjald</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="blíva" msd="VNAAS3" lemmaRef="bd:575803">bleiv</w>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bátur" msd="SMSNar" lemmaRef="bd:542627">bátur</w>
+            <w lemma="søkka" msd="VNAAS3" join="right" lemmaRef="bd:575982">sakk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="forskotsavskriving" msd="SFSNar">Forskotsavskriving</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="sáttmáli" msd="SMSNar" lemmaRef="bd:513991">sáttmáli</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umbygging" msd="SFSAar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="deksfar" msd="SNSDar" join="right" lemmaRef="bd:537509">deksfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="for" msd="SFSNar" lemmaRef="bd:538620">for</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skotsavskriving" msd="SFSNar">skotsavskriving</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avráða" msd="LWMSD" lemmaRef="bd:576407">avrádda</w>
+            <w lemma="byggikostnaður" msd="SMSDAr" join="right">byggikostnaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="CS" lemmaRef="bd:583475">tó</w>
+            <w lemma="fyrri" msd="ASWNSN" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="inntøkuár" msd="SNSAAr" join="right" lemmaRef="bd:515493">inntøkuárið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="gera" msd="LSMSN" join="right" lemmaRef="bd:575738">gjørdur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="avhending" msd="SFSNar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Forskotsavskriving" msd="SFSNAr">Forskotsavskrivingin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="45" msd="NOgnc" join="right">45</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="LWMSD" lemmaRef="bd:550274">avtalaða</w>
+            <w lemma="byggikostnaður" msd="SMSDAr" join="right">byggikostnaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" join="right" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="henda" msd="SFSDar" join="right" lemmaRef="bd:553756">hend</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="DNd" join="right">að</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vild" msd="SFSDar" join="right" lemmaRef="bd:533327">vild</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="ávirka" msd="VNAPS3" lemmaRef="bd:550107">ávirkar</w>
+            <w lemma="forskotsavskriving" msd="SFSNAr">forskotsavskrivingin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="saldovirðið" msd="SNSAAr">saldovirðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="møguligur" msd="APSNPD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1-4" msd="NOgnc" join="right">1-4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="17.05.1999" msd="NOgnc">17.05.1999</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="98S01-0059" msd="NOgnc">98S01-0059</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vanligur" msd="APSFPN" lemmaRef="bd:556584">vanligar</w>
+            <w lemma="rakstraravskriving" msd="SFPNar">rakstraravskrivingar</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="forskotsavskriving" msd="SFPNar" join="right">forskotsavskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="forskotsavskriva" msd="VIAtnp">forskotsavskriva</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">Tað</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="aborgarar" msd="SMPNar">aborgarar</w>
+            <w lemma="persónligur" msd="APSMPN" lemmaRef="bd:556620">persónligir</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="juridiskur" msd="APSMPN" join="right" lemmaRef="bd:557758">juridiskir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="skipasmiðja" msd="SFSAar" join="both" lemmaRef="bd:522765">skipasmiðju</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umbygging" msd="SFSAar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="dekk" msd="SNSDar" lemmaRef="bd:528170">deks</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="far" msd="SNSDar" lemmaRef="bd:577177">fari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">Snýr</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="partsreiðarí" msd="SNSAar" join="right" lemmaRef="bd:570786">partsreiðarí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="partsreiðari" msd="SMSNar" lemmaRef="bd:546931">partsreiðari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="partsreiðaríavtala" msd="SFSDAr">partsreiðaríavtaluni</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="binda" msd="VUAtnp" lemmaRef="bd:575935">bundið</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skipa" msd="SFSDAr" join="right" lemmaRef="bd:522761">skipa</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="smiðja" msd="SFSDAr" join="right" lemmaRef="bd:522968">smiðjuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="nógvur" msd="APSNPD" lemmaRef="bd:578409">nógvum</w>
+            <w lemma="byggisátmálum" msd="SNPDar">byggisátmálum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="fyrivarni" msd="SNSNar" join="right" lemmaRef="bd:573522">fyrivarni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="byggja" msd="LSNSN" lemmaRef="bd:518965">bygt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" join="right" lemmaRef="bd:554888">bert</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fígging" msd="SFSNar" lemmaRef="bd:524922">fígging</w>
+            <w lemma="fáa" msd="VNMPS3" join="right" lemmaRef="bd:576403">fæst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bind" msd="SFSNar" join="right" lemmaRef="bd:514443">bind</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="197" msd="NOgnc">197</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Forskotsavskriving" msd="SFSNAr">Forskotsavskrivingin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="áj" msd="SFSNar">áj</w>
+            <w lemma="øvn" msd="SFSNar">øvn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="innskotnan" msd="LSMSA">innskotnan</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egin</w>
+            <w lemma="penur" msd="SMSAar" join="right" lemmaRef="bd:554744">pen</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="útyvir" msd="DGd" lemmaRef="bd:587595">útyvir</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="(" msd="KO">(</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16b" msd="NOgnc" join="right">16b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1985" msd="NOgnc" join="left">1985</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="innskot" msd="SNSNar" join="both" lemmaRef="bd:515490">innskot</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lesa" msd="VIMtnp" lemmaRef="bd:576099">lesast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="inngjald" msd="SNSNar" join="both" lemmaRef="bd:537726">inngjald</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="forskotsavskrivast" msd="VIMtnp">forskotsavskrivast</w>
+            <w lemma="kunna" msd="VNAPS3" join="right" lemmaRef="bd:576394">kann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eginpeningur" msd="SMSNAr" lemmaRef="bd:539166">eginpeningurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="inngoldin" msd="LSMSN" join="right">inngoldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="binda" msd="VUAtnp" lemmaRef="bd:575935">bundið</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="innskot" msd="SNSAar" join="right" lemmaRef="bd:515490">innskot</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="48" msd="NOgnc" join="right">48</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1978" msd="NOgnc" join="both">1978</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="samdur" msd="APSFSN" lemmaRef="bd:578766">samd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="líkningarráð" msd="SNSDAr" lemmaRef="bd:571274">líkningarráðnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16b" msd="NOgnc" join="right">16b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="møguligur" msd="APWMSN" lemmaRef="bd:557122">møguligi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstrarvinningur" msd="SMSDar" join="right">rakstrarvinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aftaná" msd="CS" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="saldoavskriving" msd="SFSNar">saldoavskriving</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="forskotsavskriving" msd="SFSAar">forskotsavskriving</w>
+            <w lemma="útum" msd="DGd" lemmaRef="bd:587591">útum</w>
+            <w lemma="innskotnan" msd="APSMSA">innskotnan</w>
+            <w lemma="eginpeningur" msd="SMSAar" join="right" lemmaRef="bd:539166">eginpening</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="left">(</pc>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="mannagongd" msd="SFSAar" join="right" lemmaRef="bd:534740">mannagongd</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sáttmáli" msd="SMSNar" lemmaRef="bd:513991">sáttmáli</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="forskotsavskriving" msd="SFSNar">Forskotsavskriving</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="750.000" msd="NOgnc">750.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="do" msd="SFSGar">do</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§13" msd="NOgnc" join="both">§13</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="750.000" msd="NOgnc">750.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="do" msd="SFSGar">do</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="750.000" msd="NOgnc">750.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="avhendað" msd="LSNSN">avhendað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skipasmiðja" msd="SFSDAr" lemmaRef="bd:522765">skipasmiðjuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kosta" msd="VNAPS3" lemmaRef="bd:552579">kostar</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="5.250.000" msd="NOgnc">5.250.000</w>
+            <w lemma="kr." msd="TS">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Saldo" msd="SMSNar">Saldo</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="skip" msd="SNPNar" lemmaRef="bd:516806">skip</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="6.500.000" msd="NOgnc">6.500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="nýttur" msd="APSNSN" lemmaRef="bd:561836">Nýtt</w>
+            <w lemma="skip" msd="SNSNar" lemmaRef="bd:516806">skip</w>
+            <w lemma="5.250.000" msd="NOgnc">5.250.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="forskotavskriving" msd="SFPNar">forskotavskrivingar</w>
+            <w lemma="2.250.000" msd="NOgnc">2.250.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="9.500.000" msd="NOgnc">9.500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="2.850.000" msd="NOgnc">2.850.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+          <s>
+            <w lemma="Saldo" msd="SFSNar">Saldo</w>
+            <w lemma="ultimo" msd="F" lemmaRef="bd:587766">ultimo</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="6.650.000" msd="NOgnc">6.650.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="avhendað" msd="LSNSN">avhendað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skipasmiðja" msd="SFSDAr" lemmaRef="bd:522765">skipasmiðjuni</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dømi" msd="SNSDar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="forskotavskrivað" msd="LSNSN">forskotavskrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ultimo" msd="F" lemmaRef="bd:587766">ultimo</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="45" msd="NOgnc" join="right">45</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="avskriv" msd="LSNPN" join="right">avskriv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="DNd" join="right">að</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="loyva" msd="LWFSN" lemmaRef="bd:553445">loyvda</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="byggisáttmáli" msd="SMSAAr" join="right">byggisáttmálan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ískoyti" msd="SNSGar" lemmaRef="bd:573293">ískoytis</w>
+            <w lemma="sáttur" msd="SMSNar" join="right" lemmaRef="bd:561824">sátt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="eyki" msd="DNd" lemmaRef="bd:545221">eyka</w>
+            <w lemma="250.000" msd="NOgnc">250.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="avskriva" msd="LSMSN" lemmaRef="bd:552788">avskrivaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="innskotni" msd="LWMSN">innskotni</w>
+            <w lemma="eginpeningur" msd="SMSNAr" lemmaRef="bd:539166">eginpeningurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc" join="right">5.000.000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="avmarking" msd="SFSNAr" lemmaRef="bd:524478">avmarkingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16b" msd="NOgnc" join="right">16b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="gera" msd="VUAtnp" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="forskotsavskrivaðar" msd="LSFPN">forskotsavskrivaðar</w>
+            <w lemma="umfrant" msd="DNd">umfrant</w>
+            <w lemma="møguligur" msd="APSMSN" lemmaRef="bd:557122">møguligur</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="siga" msd="LSMSN" lemmaRef="bd:576426">sagdur</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="forskotsav" msd="SFPNar" join="right">forskotsav</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skriving" msd="SFPNar" lemmaRef="bd:525872">skrivingar</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TS" join="left">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmálarættindi" msd="SNPDar">sáttmálarættindum</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sáttmáli" msd="SMSNar" lemmaRef="bd:513991">sáttmáli</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="forskotsavskriving" msd="SFSNar">Forskotsavskriving</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="750.000" msd="NOgnc">750.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="do" msd="NOgnc">do</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="750.000" msd="NOgnc">750.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.500.000" msd="NOgnc">1.500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="sáttmálarættindi" msd="SNPNAr">sáttmálarættindini</w>
+            <w lemma="selja" msd="LSNPN" lemmaRef="bd:576279">seld</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="198" msd="NOgnc">198</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="søluprísur" msd="SMSNar" lemmaRef="bd:566662">Søluprísur</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="forskotsavskriving" msd="SFPNar">forskotsavskrivingar</w>
+            <w lemma="1.500.000" msd="NOgnc">1.500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="skatting" msd="SFPGar" lemmaRef="bd:525839">skattingar</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="SFSNar" join="left">§</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16a" msd="NOgnc" join="right">16a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="væl" msd="DNS" lemmaRef="bd:564436">best</w>
+            <w lemma="lýsast" msd="VIMtnp">lýsast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="dømi" msd="SNSDar" join="right" lemmaRef="bd:572116">dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a-inntøka" msd="SNSNar" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1" msd="NOgnc" join="left">1</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="6" msd="NOgnc" join="left">6</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="umroknaður" msd="LSNSN" lemmaRef="bd:580239">Umroknað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="heilársinntøka" msd="SFSAar" join="right">heilársinntøku</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="A-inntøka" msd="TS" lemmaRef="bd:518974">A-inntøka</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Vinnigur" msd="SMSNar" join="right">Vinnigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="umroknast" msd="VIMtnp">umroknast</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">Skatturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="metta" msd="LSMSN" join="both" lemmaRef="bd:521560">mettur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="160.000" msd="NOgnc">160.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1-30" msd="NOgnc" join="both">1-30</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="6" msd="NOgnc" join="left">6</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="80.000" msd="NOgnc">80.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">Avgjald</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="(" msd="KO">(</pc>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="25.000" msd="NOgnc" join="right">25.000</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="30.000" msd="NOgnc">30.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lutfalsligur" msd="APWMSN" lemmaRef="bd:556956">lutfalsligi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="100.000" msd="NOgnc" join="right">100.000</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="300.000" msd="NOgnc" join="left">300.000</w>
+            <pc lemma="x" msd="KO">x</pc>
+            <w lemma="80.000" msd="NOgnc">80.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="26.667" msd="NOgnc">26.667</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">Avgjald</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="3.333" msd="NOgnc">3.333</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="seljari" msd="SMSNAr" lemmaRef="bd:547335">seljarin</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="vinningur" msd="SMSAAr" lemmaRef="bd:542165">vinningin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="íløga" msd="SFPAar" lemmaRef="bd:524236">íløgur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFPAar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="avgjald" msd="SNSAAr" lemmaRef="bd:537438">avgjaldið</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="umsókn" msd="SFSAar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="líkningarráð" msd="SNSAAr" lemmaRef="bd:571274">líkningarráðið</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nú" msd="DNd" join="left" lemmaRef="bd:576772">nú</w>
+            <w lemma="tollur" msd="SNSNaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma=")" msd="KO" join="right">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16a" msd="NOgnc" join="right">16a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="16b" msd="NOgnc" join="right">16b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">Upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skiparakstur" msd="SMSDar" join="right">skiparakstri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">Upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="saldovirðinum" msd="SMSDAr" join="right">saldovirðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="aðr" msd="PIFpSD">aðr</w>
+            <w lemma="ar" msd="SFSDar" lemmaRef="bd:576757">ari</w>
+            <w lemma="nettoinntøka" msd="SFSDar" join="right" lemmaRef="bd:521795">nettoinntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avdráttur" msd="SMPNar" lemmaRef="bd:567642">Avdráttir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upprunaligur" msd="APSNPD" lemmaRef="bd:555959">upprunaligum</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rú" msd="VNMPP3">rú</w>
+            <w lemma="mast" msd="VNMPP3">mast</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rakstrarvinningur" msd="SMSAar">rakstrarvinning</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="egin" msd="APSNPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="skriva" msd="VIMtnp" lemmaRef="bd:552779">skrivast</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattligur" msd="APWFSN" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="saldoin" msd="SFSNAr">saldoin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="líkur" msd="DNd" lemmaRef="bd:555418">líka</w>
+            <w lemma="stórur" msd="APSFSN" lemmaRef="bd:578418">stór</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rest" msd="ASWFSN" lemmaRef="bd:535113">rest</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upprunaligur" msd="APSNPD" lemmaRef="bd:555959">upprunaligum</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skip" msd="SNPDAr" join="right" lemmaRef="bd:516806">skipunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skip" msd="SNSNar" lemmaRef="bd:516806">skip</w>
+            <w lemma="útvega" msd="LSNSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="40.000.000" msd="NOgnc">40.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="lán" msd="SNSNar" lemmaRef="bd:576930">Lán</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skip" msd="SNSDAr" lemmaRef="bd:516806">skipinum</w>
+            <w lemma="40.000.000" msd="NOgnc">40.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="0" msd="NOgnc">0</w>
+            <w lemma="kr" msd="TS">kr</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="199" msd="NOgnc">199</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Avdrøg" msd="LSNPN">Avdrøg</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Anna" msd="PIFpSN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="nettoinntøka" msd="SFSNar" lemmaRef="bd:521795">nettoinntøka</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="høvuðsregla" msd="SFSDAr" lemmaRef="bd:520625">høvuðsregluni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="nógvur" msd="ASWNSN" join="right" lemmaRef="bd:578409">mesta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="40.000.000" msd="NOgnc">40.000.000</w>
+            <pc lemma="x" msd="KE">x</pc>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="12.000.000" msd="NOgnc" join="right">12.000.000</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">Hægst</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="0" msd="NOgnc">0</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="nógvur" msd="ASWNSN" join="right" lemmaRef="bd:578409">mesta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="40.000.000" msd="NOgnc">40.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="6.000.000" msd="NOgnc" join="right">6.000.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="føri" msd="SNSDAr" lemmaRef="bd:572277">førinum</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="høgur" msd="DNS" lemmaRef="bd:555859">hægst</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="75.000" msd="NOgnc">75.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Avdrøg" msd="SFSNar">Avdrøg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upprunaligur" msd="APSNPD" lemmaRef="bd:555959">upprunaligum</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="samla" msd="LSMSN" lemmaRef="bd:550483">Samlaður</w>
+            <w lemma="loyva" msd="LSMSN" lemmaRef="bd:553445">loyvdur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="1.075.000" msd="NOgnc">1.075.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="48" msd="NOgnc" join="right">48</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1978" msd="NOgnc" join="both">1978</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nevdin" msd="SFSNAr">nevdin</w>
+            <w lemma="samdur" msd="APSFSN" lemmaRef="bd:578766">samd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ráð" msd="SNSDAr" lemmaRef="bd:571326">ráðnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16b" msd="NOgnc" join="right">16b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skilja" msd="VIMtnp" join="right" lemmaRef="bd:576280">skiljast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="hall" msd="SNSNar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skiparakstur" msd="SMSDar">skiparakstri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">avskrivað</w>
+            <w lemma="ájavnt" msd="DNd">ájavnt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="triðingur" msd="SMSDar" lemmaRef="bd:541870">triðing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirverandi" msd="Adegnc" lemmaRef="bd:563945">eftirverandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nú" msd="DNd" join="left" lemmaRef="bd:576772">nú</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="veiðiloyvi" msd="SNSNar" lemmaRef="bd:573216">Veiðiloyvi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7." msd="NOgnc">7.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="broyting" msd="SFSNar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="heimila" msd="VNAPS3" lemmaRef="bd:550372">heimilar</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="veiðiloyvi" msd="SNPNar" lemmaRef="bd:573216">veiðiloyvi</w>
+            <w lemma="fevna" msd="VNMPP3" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSMSA" lemmaRef="bd:557165">vinnuligan</w>
+            <w lemma="fiskiskapur" msd="SMSAar" lemmaRef="bd:565863">fiskiskap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="veiðiloyvi" msd="SNPNar" join="right" lemmaRef="bd:573216">veiðiloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="uppskot" msd="SNSAAr" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="in" msd="DNd" join="right">in</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="veiðiloyvi" msd="SNPNar" lemmaRef="bd:573216">veiðiloyvi</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="keypa" msd="LSNPN" join="right" lemmaRef="bd:553478">keypt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ætla" msd="LSNPN" lemmaRef="bd:549302">ætlað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fiskiskapur" msd="SMSDAr" join="right" lemmaRef="bd:565863">fiskiskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSNPN" lemmaRef="bd:576279">seld</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="aktivur" msd="SNPNar" join="right" lemmaRef="bd:555225">aktiv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="avskrivingarsaldo" msd="SFSAar" join="right">avskrivingarsaldo</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Útveganarpeningur" msd="SMSNAr">Útveganarpeningurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="veiðiloyvi" msd="SNSAar" lemmaRef="bd:573216">veiðiloyvi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingargrundarlag" msd="SNSAAr">avskrivingargrundarlagið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="aktivur" msd="SNPAar" join="right" lemmaRef="bd:555225">aktiv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="av" msd="SFSDAr" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skrivingarlóg" msd="SFSDAr" join="right">skrivingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="veiðiloyvi" msd="SNPNar" lemmaRef="bd:573216">Veiðiloyvir</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDAr" lemmaRef="bd:516806">skipinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="PPN3PD" lemmaRef="bd:513683">teim</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rakstrartól" msd="SNPDar" join="right">rakstrartólum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDAr" join="right" lemmaRef="bd:516806">skipinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="veiðiloyvi" msd="SNPNar" lemmaRef="bd:573216">veiðiloyvir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSNPN" join="right" lemmaRef="bd:576279">seld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sølupeningur" msd="SMSNAr">sølupeningurin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="saldovirði" msd="SNSDar">saldovirði</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skip" msd="SNPNar" lemmaRef="bd:516806">skip</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rakstrartól" msd="SNPNar">rakstrartól</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSNPN" join="right" lemmaRef="bd:576279">seld</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="saldoin" msd="SFSNAr">saldoin</w>
+            <w lemma="verða" msd="LSFSN" lemmaRef="bd:576404">vorðin</w>
+            <w lemma="negativur" msd="APSFSN" join="right" lemmaRef="bd:555145">negativ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="CS" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sølupeningur" msd="SMSNAr">sølupeningurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingargrundar" msd="SNSDAr" join="right">avskrivingargrundar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lag" msd="SNSDAr" join="right" lemmaRef="bd:527773">lagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="saldoin" msd="SFSNAr">saldoin</w>
+            <w lemma="rætta" msd="VIMtnp" lemmaRef="bd:552662">rættast</w>
+            <w lemma="uppaftur" msd="DNd" join="right" lemmaRef="bd:587518">uppaftur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">Viðkomandi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="velja" msd="VIAtnp" lemmaRef="bd:554155">velja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rætta" msd="VIAtnp" lemmaRef="bd:553921">rætta</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="saldoina" msd="SFSAAr">saldoina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="íløga" msd="SFSAar" lemmaRef="bd:524236">íløgu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="on" msd="PINpPA">on</w>
+            <w lemma="nur" msd="PINpPA">nur</w>
+            <w lemma="skip" msd="SNPAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="veiðiloyvi" msd="SNPAar" lemmaRef="bd:573216">veiðiloyvir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="íløga" msd="SFPAar" lemmaRef="bd:524236">íløgur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstrargøgn" msd="SMSAar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="íløga" msd="SFSAar" lemmaRef="bd:524236">íløgu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bygn" msd="SMPAar" join="right">bygn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingar" msd="SMPAar" join="right">ingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSMPN" lemmaRef="bd:553611">nýttir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handverk" msd="SNSAar" lemmaRef="bd:515249">handverk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ídnaður" msd="SMSAar" join="right" lemmaRef="bd:566787">ídnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heríroknað" msd="DNd">heríroknað</w>
+            <w lemma="neyðugur" msd="APSNPA" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="skrivstova" msd="SNPAar" join="right" lemmaRef="bd:522825">skrivstovu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="goymsluhølir" msd="SMPAar" join="right">goymsluhølir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="n" msd="APWFSN">n</w>
+            <w lemma="egativa" msd="APWFSN">egativa</w>
+            <w lemma="saldoin" msd="SFSNAr">saldoin</w>
+            <w lemma="rætta" msd="VIMtnp" lemmaRef="bd:552662">rættast</w>
+            <w lemma="uppaftur" msd="DNd" lemmaRef="bd:587518">uppaftur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="inntøkuføra" msd="VIAtnp" lemmaRef="bd:553402">inntøkuføra</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="nærri" msd="ASWNSA" lemmaRef="bd:586805">næsta</w>
+            <w lemma="inntøkuár" msd="SNSAar" lemmaRef="bd:515493">inntøkuár</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="søla" msd="SFSAAr" join="right" lemmaRef="bd:523417">søluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="afturvunn" msd="APSFPN" join="right">afturvunn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="APSFPN" lemmaRef="bd:576757">ar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="200" msd="NOgnc">200</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ráð" msd="SNSDAr" lemmaRef="bd:571326">ráðnum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1978" msd="NOgnc">1978</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="punktum" msd="SMPDar" lemmaRef="bd:516424">punktum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattligur" msd="APSFPD" lemmaRef="bd:557087">skattligum</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="eigari" msd="SMPDar" lemmaRef="bd:513834">eigarum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skips</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bátspartur" msd="SMPDar" join="right" lemmaRef="bd:532249">bátspørtum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráð" msd="SNSDAr" lemmaRef="bd:571326">Ráðnum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="avrit" msd="SNSNar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eigarasáttmáli" msd="SMSDar" join="right">eigarasáttmála</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">ongin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skjal" msd="SNSDar" join="right" lemmaRef="bd:537265">skjali</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSMSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="eigari" msd="SMPDar" join="right" lemmaRef="bd:513834">eigarum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="framganga" msd="VIAtnp" lemmaRef="bd:575990">framganga</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SNSAar" lemmaRef="bd:576765">ur</w>
+            <w lemma="eigari" msd="SMPGAr" join="right" lemmaRef="bd:513834">eigaranna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="partur" msd="SMSAar" join="right" lemmaRef="bd:532202">part</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="svar" msd="SNSGar" lemmaRef="bd:518915">svars</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="avtala" msd="SFPAar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="eigari" msd="SMPAAr" join="right" lemmaRef="bd:513834">eigararnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="skjal" msd="SNPNar" lemmaRef="bd:537265">skjøl</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirskriva" msd="LSNPN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="senda" msd="LSNPN" lemmaRef="bd:553766">send</w>
+            <w lemma="ráð" msd="SNSDAr" lemmaRef="bd:571326">ráðnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="broyting" msd="SFSNar" join="right" lemmaRef="bd:524586">broyting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="eigaraviður" msd="SMPNar">eigaraviður</w>
+            <w lemma="skifta" msd="VNAAP3" join="right" lemmaRef="bd:553799">skiftu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSAar" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="flyting" msd="SFSNar" lemmaRef="bd:524837">flyting</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hjúnafelagi" msd="SMPAar" join="right" lemmaRef="bd:569427">hjúnafelagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="boða" msd="LSFSN" lemmaRef="bd:552945">boðað</w>
+            <w lemma="ráð" msd="SNSDAr" lemmaRef="bd:571326">ráðnum</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="aftaná" msd="DGd" join="right" lemmaRef="bd:587198">aftaná</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="eigari" msd="SMSNar" lemmaRef="bd:513834">eigari</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="sjálvuppgáva" msd="SFSDar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="eintak" msd="SNSAar" lemmaRef="bd:537543">eintak</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">Afturat</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="krevja" msd="LSNSN" join="right" lemmaRef="bd:554166">kravt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="roknskapur" msd="SMPNar" join="right" lemmaRef="bd:565908">roknskapir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" join="right" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="niðanfyri" msd="DGd" lemmaRef="bd:587355">niðanfyri</w>
+            <w lemma="standa" msd="Adegnc" lemmaRef="bd:576197">standandi</w>
+            <w lemma="krav" msd="SNPAar" join="right" lemmaRef="bd:537766">krøv</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rakstrarroknskapur" msd="SMSNar" lemmaRef="bd:565906">rakstrarroknskapur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skip" msd="SNSAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="serstakur" msd="DNd" join="right" lemmaRef="bd:561161">serstakt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">Inntøkur</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="restskuld" msd="SFSNAr">restskuldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upprunaligur" msd="APSNPD" lemmaRef="bd:555959">upprunaligum</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipspørtum" msd="SFPDar">skipspørtum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rakstr" msd="SMSDar">rakstr</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arár" msd="SNSGAr">arársins</w>
+            <w lemma="endi" msd="SMSDar" lemmaRef="bd:513771">enda</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">vísast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarstøða" msd="SFSDAr" join="right" lemmaRef="bd:527205">fíggjarstøðuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lángevari" msd="SMSNar" lemmaRef="bd:546419">lángevari</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tilskila" msd="VIMtnp" join="right" lemmaRef="bd:550371">tilskilast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avdráttur" msd="SMPNar" lemmaRef="bd:567642">avdráttir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upprunaligur" msd="APSNPD" lemmaRef="bd:555959">upprunaligum</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipspørtum" msd="SFPDar" join="right">skipspørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="falla" msd="LSMPN" lemmaRef="bd:576422">falnir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjalding" msd="SFPGar" lemmaRef="bd:524957">gjaldingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tilskila" msd="VIMtnp" lemmaRef="bd:550371">tilskilast</w>
+            <w lemma="serstakur" msd="DNd" lemmaRef="bd:561161">serstakt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rakstrarvinningur" msd="SMSNar">Rakstrarvinningur</w>
+            <w lemma="Rakstrarvinningur" msd="SMSNar">Rakstrarvinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nettovinn" msd="APSMSN">nettovinn</w>
+            <w lemma="ingur" msd="SMSNar" join="right">ingur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aftaná" msd="DNd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" join="right" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="løn" msd="SFPNar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="reiðaraløn" msd="SFSNar">reiðaraløn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hýra" msd="SFSNar" lemmaRef="bd:520641">hýrur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="sáttmáli" msd="SMPDar" join="right" lemmaRef="bd:513991">sáttmálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" join="right" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO">(</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16b" msd="NOgnc" join="right">16b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="34" msd="NOgnc" join="right">34</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1981" msd="NOgnc" join="both">1981</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tveir" msd="NCMPN" lemmaRef="bd:530548">Tveir</w>
+            <w lemma="eigari" msd="SMPNar" lemmaRef="bd:513834">eigarar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útróðrabátur" msd="SMSDar">útróðrabáti</w>
+            <w lemma="kæra" msd="VNAPP3" lemmaRef="bd:553390">kæra</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskriving" msd="SFPDAr" join="right" lemmaRef="bd:524493">avskriving</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="unum" msd="SFPDAr" join="right">unum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="siga" msd="VNAPP3" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvur" msd="APSMPD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="hýra" msd="SNPAar" join="right" lemmaRef="bd:520641">hýru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="avskriva" msd="VUAtnp" lemmaRef="bd:552788">avskrivað</w>
+            <w lemma="nógv" msd="DNC" join="right" lemmaRef="bd:586968">meira</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="tulka" msd="VNAPS3" lemmaRef="bd:549997">tulkar</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="16b" msd="NOgnc" join="right">16b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hýra" msd="SFSNar" lemmaRef="bd:520641">hýra</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="sátt" msd="SFSDar" join="right" lemmaRef="bd:533170">sátt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mál" msd="SNPGar" lemmaRef="bd:516179">mála</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="mynstraður" msd="APSNSN" join="left" lemmaRef="bd:580524">mynstrað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ve" msd="VIAtnp">ve</w>
+            <w lemma="rða" msd="VIAtnp">rða</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PINpPD" join="right" lemmaRef="bd:587907">øllum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eigaraviðurskifti" msd="SNPAAr" join="right">eigaraviðurskiftini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">Hesari</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="landsskattanevnd" msd="SFSNAr">landsskattanevndin</w>
+            <w lemma="samdur" msd="APSFSN" lemmaRef="bd:578766">samd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ráð" msd="SNSDAr" lemmaRef="bd:571326">ráðnum</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">Ognir</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="avskriva" msd="VUAtnp" lemmaRef="bd:552788">avskrivað</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="ogn" msd="SFPAar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQMpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="fullur" msd="APWFSN" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="at" msd="DNd" join="right" lemmaRef="bd:530644">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avgjald" msd="SNSDar" lemmaRef="bd:537438">avgjaldi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fullur" msd="APWFSN" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TS" join="left">§</w>
+            <w lemma="16c" msd="NOgnc" join="right">16c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="ráðsavgerð" msd="SFSDar">ráðsavgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1990" msd="NOgnc">1990</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="lógargrein" msd="SFSNar" lemmaRef="bd:576681">lógargrein</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="forskotsav" msd="SFPAar" join="right">forskotsav</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skriving" msd="SFPAar" join="right" lemmaRef="bd:525872">skrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="AVSKRIVINGARlóg" msd="SFSNAr" join="right">AVSKRIVINGARLÓGIN</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="KAP." msd="TS">KAP.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bygningur" msd="SMPNar" lemmaRef="bd:538967">Bygningar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grundregla" msd="SFPNAr" lemmaRef="bd:586344">Grundreglurnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygningsavskriving" msd="SFPDar">bygningsavskrivingum</w>
+            <w lemma="finna" msd="VNMPP3" lemmaRef="bd:575902">finnast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="17a" msd="NOgnc" join="right">17a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" join="right" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="201" msd="NOgnc">201</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">Litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" join="right" lemmaRef="bd:538967">bygningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSMPN" lemmaRef="bd:553611">nýttir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handverk" msd="SNSAar" lemmaRef="bd:515249">handverk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ídnaður" msd="SMSAar" join="right" lemmaRef="bd:566787">ídnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herí" msd="DNd">herí</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="neyðugur" msd="APSNPN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="skrivstova" msd="SNPNar" join="right" lemmaRef="bd:522825">skrivstovu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="goymsluhøli" msd="SNPNar" join="right">goymsluhølir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="litri" msd="APSMSG" lemmaRef="bd:513890">Litra</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gistingarhús" msd="SNPDar" lemmaRef="bd:570430">gistingarhúsum</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleigubygningum" msd="SFPDar">útleigubygningum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="íbúð" msd="SFPDar" join="right" lemmaRef="bd:536754">íbúðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="neyðugur" msd="APSNPN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="skrivstova" msd="SFPNar" join="right" lemmaRef="bd:522825">skrivstovu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="goymsluhøli" msd="SNPNar" join="right">goymsluhølir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="26.06.2000" msd="NOgnc">26.06.2000</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="99S01-0085" msd="NOgnc">99S01-0085</w>
+            <w lemma="nokta" msd="LSNSN" lemmaRef="bd:552419">noktað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="hús" msd="SNSAAr" join="right" lemmaRef="bd:527779">húsið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="íbúð" msd="SFSNar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">Litra</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="bygningur" msd="SMPDar" join="right" lemmaRef="bd:538967">bygningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="skrivstovu-og" msd="SFSDar">skrivstovu-og</w>
+            <w lemma="goymslubygningur" msd="SMPDar" join="right">goymslubygningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gólvvídd" msd="SFSDAr">gólvvíddini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="neyðugur" msd="APSNPA" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="goymsluhøli" msd="SNPAar" join="right">goymsluhøli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="17a" msd="NOgnc">17a</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skattligur" msd="APSFSN" lemmaRef="bd:557087">skattlig</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="alibrúk" msd="SNSAar" lemmaRef="bd:514299">alibrúk</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="grótkast" msd="SNSNar" join="left" lemmaRef="bd:574425">grótkast</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuligur" msd="APSFSA" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1.kap" msd="NOgnc" join="right">1.kap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">Hesar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="treyta" msd="LSFPN" lemmaRef="bd:552690">treytaðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="loyvi" msd="SNSDar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ráð" msd="SNSDAr" join="right" lemmaRef="bd:571326">ráðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="f" msd="DGd">f</w>
+            <w lemma="yri" msd="DGd">yri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umbygging" msd="SFPAar" lemmaRef="bd:526252">umbyggingar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umbót" msd="SFPAar" lemmaRef="bd:543430">umbøtur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skattligur" msd="APSFSN" lemmaRef="bd:557087">skattlig</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="avskrivingarstig" msd="SNPDAr">avskrivingarstigunum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="bygningur" msd="SMSAar" join="right" lemmaRef="bd:538967">bygning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="viðvíkja" msd="VNAPP3" join="right" lemmaRef="bd:575832">viðvíkja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="smbr" msd="TS" join="right">smbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§§" msd="SMPNar">§§</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="bygningur" msd="SMPNar" join="right" lemmaRef="bd:538967">bygningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSMPN" lemmaRef="bd:553339">nevndir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="SMSAar">A</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="B" msd="SNSAar">B</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="fyrri" msd="ASWNPA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygningur" msd="SMPAar" join="right" lemmaRef="bd:538967">bygningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSMPN" lemmaRef="bd:553611">nýttir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="handverk" msd="SNSAar" lemmaRef="bd:515249">handverk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ídnaður" msd="SMSAar" join="right" lemmaRef="bd:566787">ídnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="neyðugur" msd="APSNPA" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="skrivstova" msd="SFSAar" lemmaRef="bd:522825">skrivstovu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="goymsluhøli" msd="SNPAar" join="right">goymsluhøli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="bygningur" msd="SMPAar" join="right" lemmaRef="bd:538967">bygningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSMPN" lemmaRef="bd:553611">nýttir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gistingarhús" msd="SNPNar" lemmaRef="bd:570430">gistingarhús</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útleiging" msd="SFSAar">útleiging</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="íbúð" msd="SFPDar" join="right" lemmaRef="bd:536754">íbúðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="neyðugur" msd="APSNPA" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="skriv" msd="SNPAar" join="right" lemmaRef="bd:516857">skriv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="stova" msd="SFSAar" join="right" lemmaRef="bd:523214">stovu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="goymsluhøli" msd="SNSAar" join="right">goymsluhøli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="bygningur" msd="SMPNar" join="right" lemmaRef="bd:538967">bygningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSMPN" lemmaRef="bd:553339">nevndir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="fyrri" msd="ASWNPA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síður" msd="DNd" join="right" lemmaRef="bd:563463">síð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ana" msd="DNd" lemmaRef="bd:553318">ani</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útveganarvirði" msd="SNSDAr" lemmaRef="bd:585762">útveganarvirðinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrir</w>
+            <w lemma="bygningur" msd="SMPAar" join="right" lemmaRef="bd:538967">bygning</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMPAar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="skrivstova" msd="SFSAar" join="right" lemmaRef="bd:522825">skrivstovu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="goymslubygningur" msd="SMPAar" join="right">goymslubygningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="75" msd="NOgnc">75</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gólvvídd" msd="SFSDAr">gólvvíddini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="neyðugur" msd="APSNPA" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="goymsluhøli" msd="SNPAar" join="right">goymsluhøli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="C" msd="NOgnc">C</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="B" msd="NOgnc">B</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skattligur" msd="APSFSN" lemmaRef="bd:557087">skattlig</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtslustig" msd="SNSAAr" lemmaRef="bd:571015">nýtslustigið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gólvvíddinin" msd="SFSDAr">gólvvíddinin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bygningur" msd="SMSDAr" join="right" lemmaRef="bd:538967">bygninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriving" msd="SFPNAr" lemmaRef="bd:524493">Avskrivingarnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="serskildur" msd="DNd" lemmaRef="bd:578746">serskilt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="bygningur" msd="SMSAar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1989" msd="NOgnc" join="left">1989</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1989" msd="NOgnc" join="left">1989</w>
+            <w lemma="sýta" msd="VNAPP3" lemmaRef="bd:553624">sýta</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avskriving" msd="SFSAar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="TS">A</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="húsaogn" msd="SFSDar" join="right">húsaogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="kjallarahædd" msd="SFSNAr">kjallarahæddin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bakarí" msd="SNSNar" lemmaRef="bd:570765">bakarí</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stovuhædd" msd="SFSNAr">stovuhæddin</w>
+            <w lemma="privatur" msd="APSFSN" lemmaRef="bd:560948">privat</w>
+            <w lemma="íbúð" msd="SFSNar" join="right" lemmaRef="bd:536754">íbúð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="19.01.2005" msd="NOgnc">19.01.2005</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="04-02-23-15" msd="NOgnc">04-02-23-15</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avskriving" msd="SFSAar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDar" lemmaRef="bd:538967">bygningi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="blandaður" msd="APSFSA" lemmaRef="bd:579595">blandaða</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nokta" msd="LSNSN" lemmaRef="bd:552419">Noktað</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="niðari" msd="ASWFSD" lemmaRef="bd:559304">niðastu</w>
+            <w lemma="hædd" msd="SFSDAr" join="right" lemmaRef="bd:534305">hæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leigumál" msd="SNSDAr" join="right" lemmaRef="bd:515832">leigumálinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1985" msd="NOgnc" join="left">1985</w>
+            <w lemma="metir" msd="VNAPS3">metir</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="EDV" msd="TS">EDV</w>
+            <w lemma="bygningur" msd="SMSAar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ídnaðarbygningur" msd="SMSAar" join="right">ídnaðarbygning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="s" msd="TS">s</w>
+            <w lemma="um" msd="CR" lemmaRef="bd:513687">um</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A." msd="TT">A.</w>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1991" msd="NOgnc" join="left">1991</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="busseigari" msd="SMSDar">busseigara</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="garagu" msd="SFSAar">garagu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bussur" msd="SMPAar" join="right" lemmaRef="bd:585888">buss</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ørn" msd="SMPAar" lemmaRef="bd:528743">arnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="B." msd="TT">B.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="handilsbygningur" msd="SMSNar">handilsbygningur</w>
+            <w lemma="keypa" msd="LSMSN" lemmaRef="bd:553478">keyptur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="5.500.000" msd="NOgnc">5.500.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herav" msd="DNd">herav</w>
+            <w lemma="grundstykki" msd="SNSNar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="202" msd="NOgnc">202</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="0" msd="NOgnc">0</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="0" msd="NOgnc">0</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="o.s.fr." msd="TS" join="right">o.s.fr.</w>
+            <pc lemma="...." msd="KE" join="left">....</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">Nú</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="halda" msd="VUAtnp" lemmaRef="bd:576164">hildið</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="avskriva" msd="LSMSN" join="right" lemmaRef="bd:552788">avskrivaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrvingarlógini" msd="SFSDAr">avskrvingarlógini</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="avskriving" msd="SFPNAr" join="right" lemmaRef="bd:524493">avskrivingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mark" msd="SNPAAr" lemmaRef="bd:518914">markini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vild" msd="SFSDar" lemmaRef="bd:533327">vild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="einstakur" msd="APWNPD" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="inntøkuár" msd="SNPDAr" join="right" lemmaRef="bd:515493">inntøkuárunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avhenda" msd="LSMSN" lemmaRef="bd:553757">avhendur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="niðurtikin" msd="LSMSN" join="right" lemmaRef="bd:581340">niðurtikin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">Heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="inntøkuár" msd="SNPAar" join="right" lemmaRef="bd:515493">inntøkuár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="heimila" msd="VNAPP3" lemmaRef="bd:550372">heimila</w>
+            <w lemma="avskriving" msd="SFSAar" lemmaRef="bd:524493">avskriving</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1-3" msd="NOgnc" join="right">1-3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umbygging" msd="SFSNar" join="right" lemmaRef="bd:526252">Umbygging</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ábót" msd="SFPNar" join="left" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="umbygging" msd="SFPNar" lemmaRef="bd:526252">umbyggingar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ábót" msd="SFPNar" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bygningur" msd="SMSAar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="av" msd="VIAtnp" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="uppá" msd="DNd" join="right" lemmaRef="bd:587540">uppá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="byrja" msd="LSNSN" lemmaRef="bd:549807">Byrjað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbyggja" msd="SFSNAr" lemmaRef="bd:554108">umbygg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingin" msd="SFSNAr" join="right">ingin</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ábót" msd="SFSNAr" join="left" lemmaRef="bd:543442">ábótin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSFSN" join="right" lemmaRef="bd:561497">liðug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="umbygging" msd="SFSNAr" join="right" lemmaRef="bd:526252">umbyggingin</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="ábót" msd="SFSNAr" lemmaRef="bd:543442">ábótin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avskriva" msd="LSFSN" lemmaRef="bd:552788">avskrivað</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§§" msd="SMPAar" join="left">§§</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">bygningur</w>
+            <w lemma="keypa" msd="LSMSN" lemmaRef="bd:553478">keyptur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="5.500.000" msd="NOgnc">5.500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="bakarí" msd="SNSDar" lemmaRef="bd:570765">bakarí</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="handil" msd="SMSDar" lemmaRef="bd:567172">handli</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útsøla" msd="SFSAar" lemmaRef="bd:524345">útsølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bakaravør" msd="SFPDar" join="right">bakaravørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herav" msd="DNd">herav</w>
+            <w lemma="grundstykki" msd="SNSNar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="býti" msd="SNSNar" join="right" lemmaRef="bd:572096">Býti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bakarí" msd="SNSNar" join="right" lemmaRef="bd:570765">bakarí</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="handil" msd="SMSNar" lemmaRef="bd:567172">handil</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="50" msd="NOgnc" join="both">50</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bakarí" msd="SNSNar" lemmaRef="bd:570765">Bakarí</w>
+            <w lemma="litri" msd="SFSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="handil" msd="SMSNaP" lemmaRef="bd:567172">Handil</w>
+            <w lemma="litri" msd="SFSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="C" msd="NOgnc">C</w>
+            <w lemma="Avskr" msd="TT" join="right">Avskr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <w lemma="Avskr" msd="TT" join="right">Avskr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="halda" msd="LSNSN" lemmaRef="bd:576164">hildið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síðani" msd="CS" lemmaRef="bd:587018">síðani</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avskriva" msd="LSMSN" join="right" lemmaRef="bd:552788">avskrivaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">Bygningur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="keypa" msd="LSMSN" lemmaRef="bd:553478">keyptur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="5.500.000" msd="NOgnc">5.500.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herav" msd="DNd">herav</w>
+            <w lemma="grundstykki" msd="SNSNar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="80" msd="NOgnc" join="right">80</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDAr" lemmaRef="bd:538967">bygninginum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skrivstova" msd="SFSAar" lemmaRef="bd:522825">skrivstovu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="íbúð" msd="SFSAar" join="right" lemmaRef="bd:536754">íbúð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="203" msd="NOgnc">203</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">Litra</w>
+            <w lemma="C" msd="SMSNar">C</w>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">bygningur</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">Avskrivingar</w>
+            <w lemma="býta" msd="VNAPP3" lemmaRef="bd:553607">Býttar</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="80" msd="NOgnc" join="right">80</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="íbúð" msd="SFSAar" lemmaRef="bd:536754">íbúð</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Avskr" msd="TT" join="right">Avskr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="160.000" msd="NOgnc">160.000</w>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="Avskr" msd="TT" join="right">Avskr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="160.000" msd="NOgnc">160.000</w>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <pc lemma="...." msd="KE">....</pc>
+            <w lemma="Avskr" msd="TT" join="right">Avskr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000=" msd="NOgnc">5.000.000=</w>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="160.000" msd="NOgnc">160.000</w>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="Avskr" msd="TT" join="right">Avskr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000=" msd="NOgnc">5.000.000=</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="10.000" msd="NOgnc">10.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDAr" lemmaRef="bd:538967">bygninginum</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="heimila" msd="VNAPS3" lemmaRef="bd:550372">heimilar</w>
+            <w lemma="avskriving" msd="SFSAar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">avskrivað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útvegan" msd="SFSDAr" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="ar" msd="SMSDAr" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="peningur" msd="SMSDAr" join="right" lemmaRef="bd:540811">peninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="samsvara" msd="VNAPS3" lemmaRef="bd:551386">samsvarar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gólvvídd" msd="SFSDAr">gólvvíddini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nevna" msd="LWMSD" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="bygningur" msd="SMSDar" join="right" lemmaRef="bd:538967">bygningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="vinnuligur" msd="APWMSN" lemmaRef="bd:557165">vinnuligi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avskriving" msd="SFPDAr" join="right" lemmaRef="bd:524493">avskrivingunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstrarroknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565906">rakstrarroknskapinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriving" msd="SFSNAr" lemmaRef="bd:524493">Avskrivingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íbúð" msd="SFSDAr" lemmaRef="bd:536754">íbúðini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="draga" msd="LSFSN" join="left" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egin</w>
+            <w lemma="ogn" msd="SFSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ini" msd="DNd" join="right">ini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="regla" msd="SFSNar" lemmaRef="bd:522235">regla</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="litri" msd="APSMPA" lemmaRef="bd:513890">litra</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="bygningur" msd="SMPAar" join="right" lemmaRef="bd:538967">bygningar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="roknskapur" msd="SMSDar" join="right" lemmaRef="bd:565908">roknskapi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="velja" msd="LSNSN" lemmaRef="bd:554155">valt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="býta" msd="VIAtnp" lemmaRef="bd:553607">býta</w>
+            <w lemma="bygningur" msd="SMSAAr" lemmaRef="bd:538967">bygningin</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="aktivur" msd="SNPDAr" lemmaRef="bd:555225">aktivunum</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">Bygningur</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="íbúð" msd="SFSNar" join="left" lemmaRef="bd:536754">Íbúð</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="vinnuligur" msd="APWMSN" lemmaRef="bd:557165">Vinnuligi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="4.000.000" msd="NOgnc">4.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">Avskrivað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="vinnuligur" msd="APWMSD" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="draga" msd="LSFPN" lemmaRef="bd:576207">drignar</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstrarroknskapur" msd="SMSDAr" lemmaRef="bd:565906">rakstrarroknskapinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="160.000" msd="NOgnc" join="both">160.000</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skaði" msd="SMSNar" lemmaRef="bd:513921">Skaði</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="bygningur" msd="SMSAAr" lemmaRef="bd:538967">bygningin</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="23" msd="NOgnc">23</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="litri" msd="SMPGar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="TS">A</w>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">bygningur</w>
+            <w lemma="keypa" msd="LSMSN" lemmaRef="bd:553478">keyptur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="5.500.000" msd="NOgnc" join="right">5.500.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Herav" msd="DNd">Herav</w>
+            <w lemma="grundstykki" msd="SNPNar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="500.000" msd="NOgnc" join="right">500.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="350.000" msd="NOgnc">350.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="350.000" msd="NOgnc">350.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="350.000" msd="NOgnc">350.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="samla" msd="LSFPN" lemmaRef="bd:550483">samlaðar</w>
+            <w lemma="avskriving" msd="SFPNar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1.050.000" msd="NOgnc">1.050.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skaði" msd="SMSDar" join="right" lemmaRef="bd:513921">skaða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bygningur" msd="SMSDAr" lemmaRef="bd:538967">bygninginum</w>
+            <w lemma="aftaná" msd="DGd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="skaði" msd="SMSAAr" lemmaRef="bd:513921">skaðan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="3.000.000" msd="NOgnc">3.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">Virðið</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="skaði" msd="SMSNAr" lemmaRef="bd:513921">skaðan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSMSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="6.000.000" msd="NOgnc">6.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="3.000.000" msd="NOgnc" join="right">3.000.000</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="6.000.000" msd="NOgnc" join="left">6.000.000</w>
+            <pc lemma="x" msd="KE">x</pc>
+            <w lemma="5.000.000" msd="NOgnc">5.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="nýttur" msd="APSNSN" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="avskrivingargrundarlag" msd="SNSNar" join="right">avskrivingargrundarlag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="175.000" msd="NOgnc">175.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="175.000" msd="NOgnc">175.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="175.000" msd="NOgnc">175.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="204" msd="NOgnc">204</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="avskriving" msd="SFPAar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="framman" msd="DNd" join="right" lemmaRef="bd:587245">framman</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skaði" msd="SMSAAr" join="right" lemmaRef="bd:513921">skaðan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">Avskrivað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frammanundan" msd="DGd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="x" msd="M">x</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="79" msd="NOgnc" join="right">79</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">avskrivað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="nýggjur" msd="APWNSD" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="avskrivingargrundalagnum" msd="SNSDAr" join="right">avskrivingargrundalagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="tilsaman" msd="DNd" lemmaRef="bd:587021">tilsaman</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="x" msd="KE">x</pc>
+            <w lemma="79" msd="NOgnc" join="right">79</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.975.000" msd="NOgnc">1.975.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.050.000" msd="NOgnc">1.050.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="3.025.000" msd="NOgnc" join="right">3.025.000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="avskriva" msd="VIAtnp" lemmaRef="bd:552788">avskriva</w>
+            <w lemma="niðurum" msd="DNd" lemmaRef="bd:587385">niðurum</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dømi" msd="SNSDAr" lemmaRef="bd:572116">døminum</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="2.500.000" msd="NOgnc">2.500.000</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="3.025.000=" msd="NOgnc">3.025.000=</w>
+            <w lemma="negativur" msd="DNd" lemmaRef="bd:555145">negativt</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="525.000" msd="NOgnc" join="right">525.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dømi" msd="SNSDAr" lemmaRef="bd:572116">døminum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="hædd" msd="SFSNar" lemmaRef="bd:534305">hædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="spurningur" msd="SMSDAr" lemmaRef="bd:541521">spurninginum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="endurgjald" msd="SNSAar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umsókn" msd="SFSNar" lemmaRef="bd:536469">Umsókn</w>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">Útreiðslurnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umbøtan" msd="SFSAar">umbøtan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIMpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="skaði" msd="SMSDar" lemmaRef="bd:513921">skaða</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="avskriva" msd="LSFPN" lemmaRef="bd:552788">avskrivaðar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="bygningur" msd="SMSNAr" join="right" lemmaRef="bd:538967">bygningurin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">Bygningurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="niðurtikin" msd="LSMSN" lemmaRef="bd:581340">niðurtikin</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="handilsbygningur" msd="SMSNar">handilsbygningur</w>
+            <w lemma="keypa" msd="LSMSN" lemmaRef="bd:553478">keyptur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1.500.000" msd="NOgnc" join="right">1.500.000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herav" msd="DNd">herav</w>
+            <w lemma="grundtykki" msd="SNSNar">grundtykki</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="&quot;" msd="KQ">"</pc>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">Avskrivað</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="niðurtikin" msd="LSMSN" join="right" lemmaRef="bd:581340">niðurtikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilfar" msd="SNSNAr" lemmaRef="bd:518744">tilfarið</w>
+            <w lemma="selja" msd="LSNSN" lemmaRef="bd:576279">selt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1.000.000" msd="NOgnc">1.000.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <pc lemma="(" msd="KO">(</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="100.000" msd="NOgnc" join="right">100.000</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="700.000" msd="NOgnc">700.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">Frádrátturin</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="700.000" msd="NOgnc">700.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="treyta" msd="LSMSN" lemmaRef="bd:552690">treytaður</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eiga" msd="VUAtnp" lemmaRef="bd:576382">átt</w>
+            <w lemma="bygningur" msd="SMSAAr" lemmaRef="bd:538967">bygningin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="heimila" msd="VNAPP3" lemmaRef="bd:550372">heimila</w>
+            <w lemma="skattligur" msd="APSFPA" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="avskriving" msd="SFPAar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Afturvunnar" msd="APSFPN">Afturvunnar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSGar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="TS">A</w>
+            <w lemma="bygningur" msd="SMPNar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="umrøða" msd="LSMPN" join="right" lemmaRef="bd:553699">umrøddir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">bygningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSMSN" lemmaRef="bd:576279">seldur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avhendaður" msd="LSMSN">avhendaður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="bóka" msd="LWNSA" lemmaRef="bd:550237">bókaða</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="uppí" msd="DGd" lemmaRef="bd:586851">uppí</w>
+            <w lemma="skattskyld" msd="APWFSA" join="right">skattskyld</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ugu" msd="APWFSA">ugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endurútvegan" msd="SFSAar">endurútvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="tilskila" msd="LWMPD" lemmaRef="bd:550371">tilskilaðu</w>
+            <w lemma="rakstrargøgn" msd="SMPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útveganarkostnaður" msd="SMSDAr">útveganarkostnaðinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="TT">A</w>
+            <w lemma="tilskila" msd="LWMPD" lemmaRef="bd:550371">tilskilaðu</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="nærri" msd="ASWNSA" lemmaRef="bd:586805">næsta</w>
+            <w lemma="inntøkuár" msd="SNSAAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="søla" msd="SFSAar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">Møguligt</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APWFSD" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">Snýr</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggigrund" msd="SFSAar" join="right">byggigrund</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="út" msd="LSNPN" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vega" msd="LSNSN" lemmaRef="bd:549538">vegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1950" msd="NOgnc" join="right">1950</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">reglan</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="møguligur" msd="APSMSN" lemmaRef="bd:557122">møguligur</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="afturvunnar" msd="APSFPN">afturvunnar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="205" msd="NOgnc">205</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="B" msd="SNSNar">B</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="C" msd="SMSNar">C</w>
+            <w lemma="bygningur" msd="SMPNar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="umrøða" msd="LSMPN" join="right" lemmaRef="bd:553699">umrøddir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinna" msd="SMSNAr" lemmaRef="bd:575908">Vinnin</w>
+            <w lemma="gur" msd="VNAPS3">gur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIMpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="bygningur" msd="SMPDar" join="right" lemmaRef="bd:538967">bygningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="uppí" msd="DGd" lemmaRef="bd:586851">uppí</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APWFSA" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="søluár" msd="SNSDAr" join="right">søluárinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinnigur" msd="SMSNar">vinnigur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggigrund" msd="SFSDar" join="right">byggigrund</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvegur" msd="LSMPN" lemmaRef="bd:566859">útveg</w>
+            <w lemma="að" msd="DNd">að</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1950" msd="NOgnc" join="right">1950</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="afturvunnar" msd="APSFPN">afturvunnar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="uppí" msd="DGd" lemmaRef="bd:586851">uppí</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="søluárið" msd="SNSAAr" join="right">søluárið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">Munurin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1og" msd="NOgnc">1og</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSGar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="SMSGar">A</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="inntøkuføra" msd="VIMtnp" lemmaRef="bd:553402">inntøkuførast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="nærri" msd="ASWNSA" lemmaRef="bd:586805">næsta</w>
+            <w lemma="inntøkuár" msd="SNSAar" lemmaRef="bd:515493">inntøkuár</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="søluárið" msd="SNSAAr" join="right">søluárið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="enda" msd="SFSAar" join="right" lemmaRef="bd:553753">endur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="útvegan" msd="SFSAar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teim</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kap." msd="TT">kap.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="tilskila" msd="LWNPD" lemmaRef="bd:550371">tilskilaðu</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teim</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="TS">A</w>
+            <w lemma="tilskila" msd="LWMPD" lemmaRef="bd:550371">tilskilaðu</w>
+            <w lemma="bygningur" msd="SMPDAr" join="right" lemmaRef="bd:538967">bygningunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="C" msd="SNSDar">C</w>
+            <w lemma="nevna" msd="LWMPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="uppí" msd="DGd" lemmaRef="bd:586851">uppí</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="søla" msd="SNSDAr" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="enda" msd="SMPAar" lemmaRef="bd:553753">end</w>
+            <w lemma="ur" msd="SFPAar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="útvegan" msd="SFSAar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teim</w>
+            <w lemma="kap" msd="TT">kap</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="tilskila" msd="LWFPD" lemmaRef="bd:550371">tilskilaðu</w>
+            <w lemma="rakstrargøgn" msd="SFPDar" lemmaRef="bd:536881">rakstrargøgnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="úttveganarkostnað" msd="SMSAar">úttveganarkostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="TT" join="right">A</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="B" msd="NOgnc">B</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="C" msd="NOgnc">C</w>
+            <w lemma="bygningur" msd="SMPDar" join="right" lemmaRef="bd:538967">bygningum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="NCFSN">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="umrøða" msd="LWNPN" lemmaRef="bd:553699">umrøddu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="urskifti" msd="SNPAar" join="right">urskiftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hugsa" msd="LSNSN" lemmaRef="bd:552090">hugsað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søluvinningur" msd="SMSNar">søluvinningur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="bygningur" msd="SMSDar" lemmaRef="bd:538967">bygningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grundstykki" msd="SNSDar" join="right" lemmaRef="bd:529956">grundstykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">bygningur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="standa" msd="VIAtnp" lemmaRef="bd:576197">standa</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grund" msd="SFSDAr" lemmaRef="bd:534139">grundini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="standa" msd="VUAtnp" lemmaRef="bd:576197">staðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="C." msd="NOgnc">C.</w>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">Sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avskriva" msd="LSNSN" lemmaRef="bd:552788">avskrivað</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="bygningur" msd="SMSAAr" join="right" lemmaRef="bd:538967">bygningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDar" lemmaRef="bd:538967">bygningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grundstykki" msd="SNSDar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">bygningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggigrund" msd="SFSNar">byggigrund</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSNPN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1950" msd="NOgnc" join="right">1950</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útveganarpeningur" msd="SMSNAr">útveganarpeningurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggigrund" msd="SFSAar">byggigrund</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="prístalsviðgerast" msd="VIAtnp">prístalsviðgerast</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="áseta" msd="LWNSA" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="prístal" msd="SNSAar" lemmaRef="bd:536995">prístal</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="søludagur" msd="SMSDAr">søludegnum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="prístal" msd="SNSGar" lemmaRef="bd:536995">prístals</w>
+            <w lemma="áseting" msd="SFSDar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="síðan" msd="DGd" lemmaRef="bd:513745">síðan</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1950" msd="NOgnc">1950</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="stk." msd="TT" join="left">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="trygging" msd="SFPNar" lemmaRef="bd:526187">tryggingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endurgjaldspeningur" msd="SMSNar">endurgjaldspeningur</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="søluupp" msd="SFSNAr">søluupp</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hædd" msd="SFSNAr" lemmaRef="bd:534305">hæddin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="ognarlutur" msd="SMSAar" lemmaRef="bd:566127">ognarlut</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="stk." msd="TT" join="left">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="e" msd="NOgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="afturvunnar" msd="APSFPA">afturvunnar</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="søluvinningur" msd="SMSAar">søluvinning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapi" msd="SMSAar" join="both">kapi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="talvinningur" msd="SMSAar" join="right">talvinning</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">Bygningur</w>
+            <w lemma="keypa" msd="LSMSN" lemmaRef="bd:553478">keyptur</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1970" msd="NOgnc">1970</w>
+            <w lemma="grundstykki" msd="SNSNar" lemmaRef="bd:529956">Grundstykki</w>
+            <w lemma="keypa" msd="LSNSN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gera" msd="LSFPA" lemmaRef="bd:575738">Gjørdar</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">Skattliga</w>
+            <w lemma="bóka" msd="LSNSN" lemmaRef="bd:550237">bókað</w>
+            <w lemma="virði" msd="SNSNar" lemmaRef="bd:573238">virði</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="400.000" msd="NOgnc">400.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">Bygningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="selja" msd="LSMSN" lemmaRef="bd:576279">seldur</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1988" msd="NOgnc">1988</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="4.000.000" msd="NOgnc">4.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="afturvunnar" msd="APSFPN">afturvunnar</w>
+            <w lemma="avskriving" msd="SFPNar" join="right" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="søluprísur" msd="SMSNar" lemmaRef="bd:566662">Søluprísur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bóka" msd="LSNSN" lemmaRef="bd:550237">bókað</w>
+            <w lemma="virði" msd="SNSNar" lemmaRef="bd:573238">virði</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="4.000.000" msd="NOgnc">4.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="100.000" msd="NOgnc" join="left">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="3.900.000" msd="NOgnc">3.900.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="206" msd="NOgnc">206</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="høgur" msd="VNMPS3" lemmaRef="bd:555859">hægst</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="400.000" msd="NOgnc">400.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="kapitalvinningur" msd="SMSNar" lemmaRef="bd:539938">Kapitalvinningur</w>
+            <w lemma="prístalsviðgerð" msd="SFSNar">Prístalsviðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="keypsprísur" msd="SMSDar" join="right" lemmaRef="bd:566644">keypsprísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="600.000" msd="NOgnc">600.000</w>
+            <w lemma="x" msd="M">x</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="9326" msd="NOgnc" join="both">9326</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="0749" msd="NOgnc" join="left">0749</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="søluprísur" msd="SMSNar" lemmaRef="bd:566662">Søluprísur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="javna" msd="LSMSN" lemmaRef="bd:551141">javnaður</w>
+            <w lemma="søluprísur" msd="SMSNar" lemmaRef="bd:566662">søluprísur</w>
+            <w lemma="kapitalvinningur" msd="SMSNar" lemmaRef="bd:539938">Kapitalvinningur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2.583.045" msd="NOgnc">2.583.045</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="4.000.000" msd="NOgnc">4.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="2.583.045" msd="NOgnc">2.583.045</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.416.955" msd="NOgnc">1.416.955</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Afturvunnar" msd="APSFPN">Afturvunnar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="kapitalvinningur" msd="SMSNar" lemmaRef="bd:539938">Kapitalvinningur</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="400.000" msd="NOgnc">400.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.416.955" msd="NOgnc">1.416.955</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.816.955" msd="NOgnc">1.816.955</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A" msd="TS">A</w>
+            <w lemma="bygningur" msd="SMSNar" join="right" lemmaRef="bd:538967">bygningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">bygningur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SNSNaP" lemmaRef="bd:564857">Toll</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="kunngerð" msd="VNAPS3" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="prístal" msd="SNSAAr" join="right" lemmaRef="bd:536995">prístalið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="søluprísur" msd="SMSNAr" lemmaRef="bd:566662">søluprísurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="javna" msd="VIMtnp" lemmaRef="bd:551141">javnast</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="29.10.2003" msd="NOgnc">29.10.2003</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="03-02-21-4" msd="NOgnc">03-02-21-4</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="negativur" msd="APWMSA" lemmaRef="bd:555145">negativa</w>
+            <w lemma="saldo" msd="SFSAar">saldo</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sam" msd="SFSAar" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anlegging" msd="SFSAar">anlegging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tveir" msd="NCNPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="28.06.2001" msd="NOgnc">28.06.2001</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="20S02-0014" msd="NOgnc">20S02-0014</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="afturvunnar" msd="APSFPA">afturvunnar</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">ein</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="tungur" msd="APSMSD" lemmaRef="bd:555788">tungum</w>
+            <w lemma="bygningur" msd="SMSDar" join="right" lemmaRef="bd:538967">bygningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="07.12.1999" msd="NOgnc">07.12.1999</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="98S02-0007" msd="NOgnc">98S02-0007</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umskipan" msd="SFSAar" lemmaRef="bd:536467">umskipan</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="handilsvirði" msd="SNSDar" lemmaRef="bd:585538">handilsvirði</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="11.12.2000" msd="NOgnc">11.12.2000</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="99S01-0024" msd="NOgnc">99S01-0024</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="prístal" msd="SMSGar" lemmaRef="bd:536995">prístals</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDar" lemmaRef="bd:538967">bygningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="27.09.2001" msd="NOgnc">27.09.2001</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="01S02-0017" msd="NOgnc">01S02-0017</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gistingarhús" msd="SNSDar" join="right" lemmaRef="bd:570430">gistingarhúsi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirgeving" msd="SFSDAr" lemmaRef="bd:524707">eftirgevingini</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1991" msd="NOgnc" join="left">1991</w>
+            <w lemma="avgerð" msd="VNAPS3" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kapitalvinningur" msd="SMSNar" lemmaRef="bd:539938">kapitalvinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="pylsuvognur" msd="SMSDar" lemmaRef="bd:540912">pylsuvogni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="trygging" msd="SMPNar" lemmaRef="bd:526187">tryggingar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="endurgjaldspeningur" msd="SMSNar">endurgjaldspeningur</w>
+            <w lemma="viðgera" msd="LSMSN" join="right" lemmaRef="bd:575715">viðgjørdur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="skattur" msd="APWMSN" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APWMSN" lemmaRef="bd:554317">skyldugi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="biði" msd="VIAtnp" lemmaRef="bd:572022">biða</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="undantøka" msd="SFSAar" lemmaRef="bd:523845">undantøku</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="uppí" msd="DGd" lemmaRef="bd:586851">uppí</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIMpSN" lemmaRef="bd:587907">allur</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="enda" msd="SFSAar" join="right" lemmaRef="bd:553753">endur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="endurútvegan" msd="SFSAar">endurútvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skaddi" msd="LWMSD" lemmaRef="bd:549091">skadda</w>
+            <w lemma="ognarlutur" msd="SMSDAr" join="right" lemmaRef="bd:566127">ognarlutinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="forskotsavskrivan" msd="SFSAar">forskotsavskrivan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" lemmaRef="bd:524340">útreiðslunum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endurbygging" msd="SFSAar">endurbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="endurút" msd="SFSAar">endurút</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vegan" msd="SMSAar">vegan</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endurbygging" msd="SFSNar">Endurbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="endurútvegan" msd="SFSNar">endurútvegan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="inntøkuár" msd="SNSDar" join="right" lemmaRef="bd:515493">inntøkuári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="næstkomandi" msd="Adegnc" lemmaRef="bd:563832">næstkomandi</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annar" msd="CS" lemmaRef="bd:513722">annars</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="vinna" msd="LSMSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SNSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="tala" msd="VNAPP3" lemmaRef="bd:550278">tala</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kan" msd="VNAPS3">kan</w>
+            <w lemma="n" msd="SNSNar">n</w>
+            <w lemma="tollur" msd="SNSNaP" lemmaRef="bd:564857">Toll</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umsókn" msd="SFSDar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="leingja" msd="VIAtnp" lemmaRef="bd:521185">leingja</w>
+            <w lemma="umrøða" msd="LWFSA" lemmaRef="bd:553699">umrøddu</w>
+            <w lemma="freist" msd="SFSAar" lemmaRef="bd:533992">freist</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="allur" msd="PIMpSN" lemmaRef="bd:587907">allur</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endurbygging" msd="SFSAar">endurbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="endurútvegan" msd="SFSAar" join="right">endurútvegan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rest" msd="SMSNAr" lemmaRef="bd:535113">restin</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="§" msd="TT" join="left">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="207" msd="NOgnc">207</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="virði" msd="SNSNar" lemmaRef="bd:573238">Virði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="endurútvegaða" msd="LWMSD">endurútvegaða</w>
+            <w lemma="bygningur" msd="SMSDAr" lemmaRef="bd:538967">bygninginum</w>
+            <w lemma="2.000.000" msd="NOgnc">2.000.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="endurgjald" msd="SNSNar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="forskotsavskrivað" msd="LSNSN">forskotsavskrivað</w>
+            <w lemma="1.500.000" msd="NOgnc">1.500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Avskrivingarbæra" msd="APWNSN">Avskrivingarbæra</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">Avskrivast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggibúgving" msd="SFSNar">byggibúgving</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útvegan" msd="SFSAar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="byggigrund" msd="SFSDar" join="right">byggigrund</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="byggibúgving" msd="SFSDar">byggibúgving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvur" msd="APSFSD" lemmaRef="bd:555235">sjálvari</w>
+            <w lemma="grund" msd="SFSDAr" lemmaRef="bd:534139">grundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="øki" msd="SNSDAr" lemmaRef="bd:530226">økinum</w>
+            <w lemma="uttanum" msd="DNd" join="right" lemmaRef="bd:587610">uttanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSFPN" lemmaRef="bd:550959">roknaðar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útveganarpeningur" msd="SMSAAr">útveganarpeningin</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ábót" msd="SFPAar" lemmaRef="bd:543442">ábøtur</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avskrivingarbæra" msd="APWMSD">avskrivingarbæra</w>
+            <w lemma="bygningur" msd="SMSDAr" join="right" lemmaRef="bd:538967">bygninginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="ráðsavgerð" msd="SFSNar">ráðsavgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="4-1990" msd="NOgnc" join="left">4-1990</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partafelag" msd="SNSDar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avskriving" msd="SFPAar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hegna" msd="SNSDar" lemmaRef="bd:550893">hegni</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="handil" msd="SMSAar" join="right" lemmaRef="bd:567172">handils</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verkstaðsbygningur" msd="SMSAar">verkstaðsbygning</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="A." msd="TT">A.</w>
+            <w lemma="partafelag" msd="SNSNAr" lemmaRef="bd:535653">Partafelagið</w>
+            <w lemma="upplýsa" msd="VNAPS3" join="right" lemmaRef="bd:553529">upplýsir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hegna" msd="SNSNAr" lemmaRef="bd:582478">hegnið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="óviðkomandi" msd="Adegnc" lemmaRef="bd:563834">óviðkomandi</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lsk" msd="TS" join="right">Lsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="88" msd="NOgnc" join="right">88</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1982" msd="NOgnc" join="both">1982</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="ráð" msd="SNSDAP" lemmaRef="bd:571326">Ráðnum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="planur" msd="SFSAar" join="right" lemmaRef="bd:565740">plan</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ering" msd="SFSAar">ering</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="øki" msd="SNSDAr" lemmaRef="bd:530226">økinum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hús" msd="SNPAAr" lemmaRef="bd:527779">húsini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="bóka" msd="LSFPN" lemmaRef="bd:550237">bókaðar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ognarkonto" msd="SFSAAr" join="right">ognarkontoina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="øki" msd="SNSNAr" lemmaRef="bd:530226">økið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="føri" msd="SNSDAr" lemmaRef="bd:572277">førinum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="at" msd="CI" join="left" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="bátur" msd="SMPAar" lemmaRef="bd:542627">bátar</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="prístalsviðgerð" msd="SFSNar">Prístalsviðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggigrund" msd="SFPDar">byggigrundum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="standa" msd="VNAPS3" join="right" lemmaRef="bd:576197">stendur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="útveganarvirði" msd="SNSNAr" join="left" lemmaRef="bd:585762">Útveganarvirðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="nevna" msd="LWMPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggigrund" msd="SFPAar">byggigrundir</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="pristalsviðgerast" msd="VIMtnp">pristalsviðgerast</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="seinur" msd="ASWNSA" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="áseta" msd="LWNSA" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="prístal" msd="SNSAar" lemmaRef="bd:536995">prístal</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="søludagur" msd="SMSDAr">søludegnum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="prístalsáseting" msd="SFPAar" join="right">prístalsásetingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="síðani" msd="DGd" lemmaRef="bd:513746">síðani</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1950" msd="NOgnc" join="right">1950</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+          </s>
+          <s>
+            <w lemma="Sbr." msd="TS">Sbr.</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="rundskriv" msd="SNSAar" lemmaRef="bd:516543">rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ráð" msd="SNSDAP" lemmaRef="bd:571326">Ráðnum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seinur" msd="ACSFSD" lemmaRef="bd:555778">seinni</w>
+            <w lemma="broyting" msd="SFSDar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="talva" msd="SFSDar" lemmaRef="bd:523447">talvu</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lætta" msd="VIAtnp" lemmaRef="bd:553920">lætta</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="umrokning" msd="SFPAar">umrokningar</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">ráðið</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="talva" msd="SFSAar" join="right" lemmaRef="bd:523447">talvu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="prístal" msd="SNSNAr" lemmaRef="bd:536995">prístalið</w>
+            <w lemma="pr" msd="TS" join="right">pr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1950" msd="NOgnc">1950</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="0000" msd="NOgnc" join="both">0000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="prístal" msd="SNPNAr" lemmaRef="bd:536995">Prístølini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umroknaður" msd="LSNPN" lemmaRef="bd:580239">umroknað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="faldingartal" msd="SNSAar">faldingartal</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="ársfjórðingur" msd="SMSAar" lemmaRef="bd:542264">ársfjórðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1991" msd="NOgnc" join="right">1991</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">Bygningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSMSN" lemmaRef="bd:549537">útvegaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1950" msd="NOgnc">1950</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSMSN" lemmaRef="bd:576279">seldur</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1983" msd="NOgnc" join="right">1983</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umroknaður" msd="LWNSN" lemmaRef="bd:580239">Umroknaða</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="falda" msd="LSNSN" lemmaRef="bd:549405">faldað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="faldingartali" msd="SNSDAr">faldingartalinum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1983" msd="NOgnc" join="right">1983</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="7,5768" msd="NOgnc">7,5768</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="378.840" msd="NOgnc">378.840</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">Bygningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útve" msd="LSMSN">útve</w>
+            <w lemma="gaður" msd="LSMSN">gaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="1964" msd="NOgnc">1964</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSMSN" lemmaRef="bd:576279">seldur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="juli" msd="SMSDar" lemmaRef="bd:530651">juli</w>
+            <w lemma="1986" msd="NOgnc" join="right">1986</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umroknaður" msd="LWNSN" lemmaRef="bd:580239">Umroknaða</w>
+            <w lemma="útveganarvirði" msd="SNSNAr" lemmaRef="bd:585762">útveganarvirðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="býta" msd="LSNSN" lemmaRef="bd:553607">býtt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="faldingartali" msd="SNSDAr">faldingartalinum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1964" msd="NOgnc" join="right">1964</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1,6180" msd="NOgnc">1,6180</w>
+            <w lemma="falda" msd="LSNSN" lemmaRef="bd:549405">faldað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="faldingartali" msd="SNSDAr">faldingartalinum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="1986" msd="NOgnc" join="right">1986</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="8,5880" msd="NOgnc">8,5880</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="530.779" msd="NOgnc">530.779</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="talva" msd="SFPAAr" lemmaRef="bd:523447">talvurnar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="prístal" msd="SNSDAr" join="right" lemmaRef="bd:536995">prístalinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rundskriv" msd="SNSNar" lemmaRef="bd:516543">Rundskriv</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="12" msd="NOgnc" join="left">12</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="prístalsviðgerð" msd="SFSDar">prístalsviðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr" join="right">avskrivingarlógini</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="framganga" msd="VNAPS3" join="right" lemmaRef="bd:575990">framgongur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útveganarpeningur" msd="SMSNAr">útveganarpeningurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="nevna" msd="LWMPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggigrund" msd="SFPAar">byggigrundir</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="prístalsviðgerast" msd="VIMtnp">prístalsviðgerast</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="seinur" msd="ASWNSA" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="áseta" msd="LWNSA" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="prístal" msd="SNSAAr" lemmaRef="bd:536995">prístalið</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="søludagur" msd="SMSDAr">søludegnum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="prístalsáset" msd="SMPDar" join="right">prístalsáset</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingum" msd="SMPDar" join="right">ingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="síðani" msd="DGd" lemmaRef="bd:513746">síðani</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1950" msd="NOgnc" join="right">1950</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="/" msd="KO" join="right">/</pc>
+            <w lemma="talva" msd="SFSNAr" join="left" lemmaRef="bd:523447">Talvan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðløgd" msd="LSFSN">viðløgd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">skjal</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="208" msd="NOgnc">208</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skjal" msd="SNSNar" join="right" lemmaRef="bd:537265">Skjal</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talva" msd="SFSNaP" lemmaRef="bd:523447">Talva</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="prístal" msd="SNSNAr" lemmaRef="bd:536995">prístalið</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1" msd="NOgnc" join="left">1</w>
+            <w lemma="1950" msd="NOgnc">1950</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="1,0000" msd="NOgnc">1,0000</w>
+            <w lemma="ársfjórðingur" msd="SMSAar" lemmaRef="bd:542264">Ársfjórðing</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">Ár</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="209" msd="NOgnc">209</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="prístal" msd="SFSNar" lemmaRef="bd:536995">Prístøl</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="210" msd="NOgnc">210</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="N." msd="TS">N.</w>
+            <w lemma="skattligur" msd="APSFPN" lemmaRef="bd:557087">Skattligar</w>
+            <w lemma="avskriving" msd="SFPNar" lemmaRef="bd:524493">avskrivingar</w>
+            <w lemma="211" msd="NOgnc">211</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1945" msd="NOgnc">1945</w>
+            <w lemma="256" msd="NOgnc">256</w>
+            <w lemma="283" msd="NOgnc">283</w>
+            <w lemma="269" msd="NOgnc">269</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="255" msd="NOgnc">255</w>
+            <w lemma="1944" msd="SgncaP">1944</w>
+            <w lemma="256" msd="NOgnc">256</w>
+            <w lemma="262" msd="NOgnc">262</w>
+            <w lemma="256" msd="NOgnc">256</w>
+            <w lemma="257" msd="NOgnc">257</w>
+            <w lemma="1943" msd="SgncaP">1943</w>
+            <w lemma="250" msd="NOgnc">250</w>
+            <w lemma="269" msd="NOgnc">269</w>
+            <w lemma="260" msd="NOgnc">260</w>
+            <w lemma="260" msd="NOgnc">260</w>
+            <w lemma="1942" msd="NOgnc">1942</w>
+            <w lemma="187" msd="NOgnc">187</w>
+            <w lemma="213" msd="NOgnc">213</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="1941" msd="NOgnc">1941</w>
+            <w lemma="160" msd="NOgnc">160</w>
+            <w lemma="1940" msd="NOgnc">1940</w>
+            <w lemma="122" msd="NOgnc">122</w>
+            <w lemma="128" msd="NOgnc">128</w>
+            <w lemma="147" msd="NOgnc">147</w>
+            <w lemma="1939" msd="NOgnc">1939</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="116" msd="NOgnc">116</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="10" msd="NOgnc" join="both">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="12" msd="NOgnc" join="both">12</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="116" msd="NOgnc">116</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="12" msd="NOgnc" join="both">12</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="234" msd="NOgnc">234</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="7" msd="NOgnc" join="both">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="276" msd="NOgnc">276</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="269" msd="NOgnc">269</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="212" msd="NOgnc">212</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">TVÍSKATTING</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.1" msd="TS" join="right">O.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="SKATTALINKINGARREGLUR" msd="SFPNar">SKATTALINKINGARREGLUR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="SKATTALINKINGARÚTROKNING" msd="SFSNar">SKATTALINKINGARÚTROKNING</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="mangur" msd="ACSNPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="land" msd="SNPNar" lemmaRef="bd:527776">lond</w>
+            <w lemma="krevja" msd="VNAPP3" lemmaRef="bd:554166">krevja</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="mótvirka" msd="VIAtnp">mótvirka</w>
+            <w lemma="tvískatting" msd="SFSAar" join="right" lemmaRef="bd:526209">tvískatting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="finna" msd="VNMPP3" lemmaRef="bd:575902">finnast</w>
+            <w lemma="tveir" msd="NCMPN" lemmaRef="bd:530548">tveir</w>
+            <w lemma="háttur" msd="SMPNar" lemmaRef="bd:567481">hættir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="mótvirka" msd="VIAtnp">mótvirka</w>
+            <w lemma="tví" msd="NCFSA">tví</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="uppá" msd="DNd" join="right" lemmaRef="bd:587540">uppá</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">Innanhýsis</w>
+            <w lemma="føroyskur" msd="APSFPN" lemmaRef="bd:559144">føroyskar</w>
+            <w lemma="skatta-regla" msd="SFPNar" join="right">skattareglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="veita" msd="VNAPP3" lemmaRef="bd:553565">veita</w>
+            <w lemma="linking" msd="SFSAar" lemmaRef="bd:525293">linking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="goldn" msd="LSMSA">goldn</w>
+            <w lemma="an" msd="DNd" lemmaRef="bd:576756">an</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" lemmaRef="bd:528102">útlandinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Regl" msd="SFPNAr">Regl</w>
+            <w lemma="urna" msd="SFPNAr" lemmaRef="bd:551053">urnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="154" msd="NOgnc">154</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tvískattasáttmáli" msd="SMPNar" lemmaRef="bd:548171">Tvískattasáttmálar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="land" msd="SNPAar" join="right" lemmaRef="bd:527776">lond</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="áseta" msd="VNAPP3" lemmaRef="bd:576366">áseta</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="land" msd="SNSNar" lemmaRef="bd:527776">land</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="land" msd="SNSNar" lemmaRef="bd:527776">land</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="linka" msd="VIAtnp" lemmaRef="bd:550041">linka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="gjalda" msd="LSMSA" lemmaRef="bd:576419">goldnan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="c." msd="TT">c.</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.1.1" msd="TS" join="right">O.1.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Linkingarháttur" msd="SMPNar">Linkingarhættir</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="koma" msd="VIMtnp" lemmaRef="bd:576176">komast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatta</w>
+            <w lemma="út" msd="SFSDAr" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="rokning" msd="SFPDAr" join="right" lemmaRef="bd:525674">rokningunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="meginháttur" msd="SMPNar">meginhættir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Maksimeraður" msd="LSMSN">Maksimeraður</w>
+            <w lemma="kredittur" msd="SMSNar" join="right" lemmaRef="bd:531070">kredittur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Eksemptión" msd="SFSNar">Eksemptión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsfyrivarni" msd="SNSDar">progressiónsfyrivarni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="nýggjur" msd="APWMSD" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="framferðarháttur" msd="SMSDAr" join="right" lemmaRef="bd:567495">framferðarháttinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Eksemptión" msd="SFSNar">Eksemptión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsfyrivarni" msd="SNSDar">progressiónsfyrivarni</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="gamal" msd="APWMSD" lemmaRef="bd:562213">gamla</w>
+            <w lemma="framferðarháttur" msd="SMSDAr" join="right" lemmaRef="bd:567495">framferðarháttinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Maksimeraður" msd="LSMSN">Maksimeraður</w>
+            <w lemma="kredittur" msd="SMSNar" lemmaRef="bd:531070">kredittur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="almindelig" msd="F" join="left">almindelig</w>
+            <w lemma="credit" msd="F" join="right">credit</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">hendan</w>
+            <w lemma="skattalinkingarháttin" msd="SMSAAr">skattalinkingarháttin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eyðkenni" msd="SNSNAr" join="right" lemmaRef="bd:572161">eyðkennið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNAr">uttanlandsinntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="telja" msd="LSFSN" lemmaRef="bd:575710">tald</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tvískatting" msd="SFSNAr" lemmaRef="bd:526209">tvískattingin</w>
+            <w lemma="síðan" msd="DNd" lemmaRef="bd:586873">síðan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avtaka" msd="LSFSN" lemmaRef="bd:576122">avtikin</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="globalinntøka" msd="SFSDAr">globalinntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="linka" msd="LSMSN" lemmaRef="bd:550041">linkaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ávísur" msd="APSFPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="hámark" msd="SFPDar" join="right" lemmaRef="bd:585222">hámørkum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hámark" msd="SNSNAr" lemmaRef="bd:585222">Hámarkið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="linking" msd="SFSAar" lemmaRef="bd:525293">linking</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tengt" msd="LSNSN">tengt</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="nógvur" msd="APSNSN" lemmaRef="bd:578409">nógv</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" lemmaRef="bd:528102">útland</w>
+            <w lemma="inum" msd="SNSDAr">inum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr" join="right">uttanlandsinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSMSN" lemmaRef="bd:578418">stórur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samla" msd="LWMSD" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="útroknaður" msd="LWMSD" lemmaRef="bd:580202">útroknaða</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="uttanlandsinntøka" msd="SFSAAr" join="right">uttanlandsinntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hereftir" msd="DNd" lemmaRef="bd:587106">Hereftir</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIMtnp" join="right" lemmaRef="bd:576426">sigast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="linking" msd="SFSNAr" lemmaRef="bd:525293">linkingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" lemmaRef="bd:528102">útlandinum</w>
+            <w lemma="gjalda" msd="LWMSN" lemmaRef="bd:576419">goldni</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr">uttanlandsinntøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="uttanlands" msd="SFSAAr" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">Til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="finna" msd="VIAtnp" lemmaRef="bd:575902">finna</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="linkingarbrøkurin" msd="SMSNAr">linkingarbrøkurin</w>
+            <w lemma="nýta" msd="LSMSN" join="right" lemmaRef="bd:553611">nýttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="213" msd="NOgnc">213</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Linkingarbrøkur" msd="SMSNar" join="right">Linkingarbrøkur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="føroyskur" msd="APSMSN" lemmaRef="bd:559144">Føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="x" msd="KE">x</pc>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="globalinntøka" msd="SFSNar">globalinntøka</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Linkingarbrøkurin" msd="SMSNAr">Linkingarbrøkurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tryggja" msd="VIAtnp" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="linking" msd="SFSNAr" lemmaRef="bd:525293">linkingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="føroyskur" msd="APWMSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="luftalsliga" msd="DNd">luftalsliga</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="uttanlandsinn" msd="SFSAAr">uttanlandsinn</w>
+            <w lemma="tøka" msd="SFSAAr" join="right" lemmaRef="bd:523802">tøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="úrslit" msd="SNSNAr" lemmaRef="bd:517852">Úrslitið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="linkingarbrøkinum" msd="SNSDAr">linkingarbrøkinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="linking" msd="SFSAar" lemmaRef="bd:525293">linking</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="førur" msd="SFPNaP" lemmaRef="bd:555104">Før</w>
+            <w lemma="oy" msd="SFPNaP" lemmaRef="bd:576505">oyar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="domicilland" msd="SNSNar">domicilland</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="bústaðarland" msd="SNSNAr" join="both">bústaðarlandið</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">Til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lýsa" msd="VIAtnp" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="linkingarháttur" msd="SMSNAr">linkingarhátturin</w>
+            <w lemma="maksimeraður" msd="LSMSN">maksimeraður</w>
+            <w lemma="kredittur" msd="SMSNar" lemmaRef="bd:531070">kredittur</w>
+            <w lemma="virka" msd="VNAPS3" join="right" lemmaRef="bd:550105">virkar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="tveir" msd="NCNPN" lemmaRef="bd:530548">tvey</w>
+            <w lemma="dømi" msd="SNPNar" join="right" lemmaRef="bd:572116">dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="føroyskur" msd="APSFSN" lemmaRef="bd:559144">Føroysk</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="200.000" msd="NOgnc">200.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="útlendskur" msd="APSFSN" lemmaRef="bd:557701">Útlendsk</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="145.000" msd="NOgnc">145.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="nógvur" msd="ASWFSN" lemmaRef="bd:578409">Mesta</w>
+            <w lemma="linking" msd="SFSNar" join="right" lemmaRef="bd:525293">linking</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="145.000" msd="NOgnc">145.000</w>
+            <w lemma="x" msd="M">x</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="48.333" msd="NOgnc">48.333</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAr" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" lemmaRef="bd:528102">útlandinum</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Ad" msd="F">Ad</w>
+            <w lemma="a" msd="TT" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="linking" msd="SFSNAr" lemmaRef="bd:525293">Linkingin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" lemmaRef="bd:528102">útlandinum</w>
+            <w lemma="gjalda" msd="APWMSN" lemmaRef="bd:576419">goldni</w>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">skatturin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Ad" msd="TS">Ad</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="linking" msd="SFSNAr" lemmaRef="bd:525293">Linkingin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="uttanlandsinntøka" msd="SFSAAr" join="right">uttanlandsinntøkuna</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="48.333" msd="NOgnc">48.333</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="frítøka" msd="SFSNar" join="right">Frítøka</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="exemptión" msd="SFSNar" join="left">exemptión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsfyrivarni" msd="SNSDar">progressiónsfyrivarni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nýggjur" msd="APSMSN" join="left" lemmaRef="bd:563018">nýggjur</w>
+            <w lemma="avtøka" msd="SFSNar" join="right" lemmaRef="bd:519135">avtøku</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="háttur" msd="SMSNar" join="right" lemmaRef="bd:567481">háttur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="skattalinkingarhátti" msd="SMSDar">skattalinkingarhátti</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útlendskur" msd="APWFSN" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="telja" msd="LSFSN" lemmaRef="bd:575710">tald</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="innøka" msd="SFSNAr">innøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">Linking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="samlaður" msd="APWMSD" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr" join="right">uttanlandsinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Progressiónsfyrivarni" msd="SNSNar">Progressiónsfyrivarni</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útroknaður" msd="LSMSN" join="right" lemmaRef="bd:580202">útroknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="atlit" msd="SNSNar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="uttanlandsinntøka" msd="SFSAAr" join="right">uttanlandsinntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Progressiónsfyrivarnið" msd="SNSNAr">Progressiónsfyrivarnið</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="progressión" msd="SFSNar">progressión</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="internum" msd="APSFPD">internum</w>
+            <w lemma="útrokningarregla" msd="SFPDar" join="right">útrokningarreglum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="landsskattur" msd="SMSNAr">landsskatturin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="progressivum" msd="APSMSD">progressivum</w>
+            <w lemma="stigi" msd="SMSDar" join="right" lemmaRef="bd:547763">stiga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="linkingarháttur" msd="SMSDAr">linkingarháttinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sami" msd="PIMpSN" lemmaRef="bd:573819">sami</w>
+            <w lemma="linkingarbrøkurin" msd="SMSNAr">linkingarbrøkurin</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="ur" msd="SNSNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="214" msd="NOgnc">214</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Linkingarbrøkur" msd="SMSNar" join="right">Linkingarbrøkur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="føroyskur" msd="APSMSN" lemmaRef="bd:559144">Føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="x" msd="KE">x</pc>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="globalinntøka" msd="SFSNar">globalinntøka</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="linking" msd="SFSNar" join="right" lemmaRef="bd:525293">Linking</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="145.000" msd="NOgnc">145.000</w>
+            <w lemma="x" msd="M">x</w>
+            <w lemma="100.000" msd="NOgnc">100.000</w>
+            <w lemma="=48.333" msd="NOgnc">=48.333</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="300.000" msd="NOgnc">300.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="linking" msd="SFSNAr" lemmaRef="bd:525293">Linkingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="48.333" msd="NOgnc">48.333</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="frítøka" msd="SFSNar" join="right">Frítøka</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="exemptión" msd="SFSNar" join="left">exemptión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsfyrivarni" msd="SNSDar">progressiónsfyrivarni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="gamal" msd="APWMSN" join="left" lemmaRef="bd:562213">gamli</w>
+            <w lemma="avtøka" msd="SMSNar" join="right" lemmaRef="bd:519135">avtøku</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="háttur" msd="SMSNar" join="right" lemmaRef="bd:567481">háttur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="skattalinkingarháttinum" msd="SMSDAr">skattalinkingarháttinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="telja" msd="LSFSN" lemmaRef="bd:575710">tald</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNAr">uttanlandsinntøkan</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útroknaður" msd="LSMSN" join="right" lemmaRef="bd:580202">útroknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðan" msd="DNd" lemmaRef="bd:586873">síðan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="samlaður" msd="APWMSD" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr" join="right">uttanlandsinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dømi" msd="SNSDar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="útlendskur" msd="APWFSN" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="telja" msd="LSFSN" lemmaRef="bd:575710">tald</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="skyldugur" msd="APWFSD" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útlendskur" msd="APWFSN" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lækka" msd="VNAPS3" lemmaRef="bd:549976">lækkar</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="møguligur" msd="APSNSA" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="hall" msd="SNSAar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hall" msd="SNSNAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="føra" msd="LSNSN" lemmaRef="bd:553403">ført</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">samanlagt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="positivur" msd="APSFSA" lemmaRef="bd:555222">positiva</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="slíkur" msd="PIMpSN" lemmaRef="bd:555427">slíkur</w>
+            <w lemma="linkingarháttur" msd="SMSNar">linkingarháttur</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="almennur" msd="APSFPA" lemmaRef="bd:561652">almennar</w>
+            <w lemma="veiting" msd="SFPAar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útroknaður" msd="LSFPN" lemmaRef="bd:580202">útroknaðar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="veiting" msd="SFPAar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.d." msd="TS">T.d.</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="pensjón" msd="SFPNar">pensjónir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lækka" msd="LSFPN" lemmaRef="bd:549976">lækkaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="ti" msd="DGd">ti</w>
+            <w lemma="l" msd="SNSAar" join="right">l</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSFSA" lemmaRef="bd:578418">stóra</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="pensjónistur" msd="SMSNar" lemmaRef="bd:540813">pensjónistur</w>
+            <w lemma="hava" msd="VNAPS3" join="right" lemmaRef="bd:576399">hevur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">Hesin</w>
+            <w lemma="skattalinkingarhátturin" msd="SMSNAr">skattalinkingarhátturin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="áseta" msd="LSMSN" lemmaRef="bd:576366">ásettur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvískattsáttmáli" msd="SMSDAr">tvískattsáttmálanum</w>
+            <w lemma="mill" msd="DGd">mill</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="førur" msd="SFPAaP" join="right" lemmaRef="bd:555104">Før</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="oy" msd="SFPAaP" lemmaRef="bd:576505">oyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Eysturríki" msd="SNSAaP" join="right" lemmaRef="bd:584490">Eysturríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="O.1.2" msd="TS" join="right">O.1.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">Innanhýsis</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattalinking" msd="SFSAar">skattalinking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="viðurskifti" msd="SNPDar" lemmaRef="bd:573245">viðurskiftum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="land" msd="SNPAar" join="right" lemmaRef="bd:527776">lond</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="h" msd="VNAPP3">h</w>
+            <w lemma="avi" msd="VNAPP3" lemmaRef="bd:513886">ava</w>
+            <w lemma="tvískattasáttmáli" msd="SMSAar" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verð</w>
+            <w lemma="ur" msd="APSFSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eg" msd="PEg1nc" lemmaRef="bd:513678">okkara</w>
+            <w lemma="lóggáva" msd="SFSDar" join="right" lemmaRef="bd:521405">lóggávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="hava" msd="VNAPP1" lemmaRef="bd:576399">hava</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="linkingarregla" msd="SFPAar">linkingarreglur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="154" msd="NOgnc">154</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="vanligur" msd="APWMSN" lemmaRef="bd:556584">vanligi</w>
+            <w lemma="linkingarháttur" msd="SMSNAr">linkingarhátturin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="154" msd="NOgnc" join="right">154</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="maksimeraður" msd="LSMSN">maksimeraður</w>
+            <w lemma="kredittur" msd="SMSNar" join="right" lemmaRef="bd:531070">kredittur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="O.1.3" msd="TS" join="right">O.1.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">Inntøkur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="land" msd="SNPDar" lemmaRef="bd:527776">londum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="inntøkuslag" msd="SNPAar">inntøkusløg</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="land" msd="SNPDar" join="right" lemmaRef="bd:527776">londum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="linur" msd="SFSNar" lemmaRef="bd:554772">lin</w>
+            <w lemma="king" msd="SFSNar" join="right">king</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arútrokning" msd="SFSNar">arútrokning</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="land" msd="SNSNAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="síggja" msd="VNAPS3" join="right" lemmaRef="bd:514175">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="215" msd="NOgnc">215</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">skattgjaldari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="slag" msd="SNPAar" lemmaRef="bd:535723">sløg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFPDar" lemmaRef="bd:520688">inntøkum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="linkingarútrokning" msd="SFSNAr">linkingarútrokningin</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" join="right" lemmaRef="bd:513752">einum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linkingar</w>
+            <w lemma="útrokning" msd="SFSNar" lemmaRef="bd:526596">útrokning</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="inntøkuslag" msd="SNSNAr">inntøkuslagið</w>
+            <w lemma="síggja" msd="VNAPS3" join="right" lemmaRef="bd:514175">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="linkingarháttur" msd="SMSNAr">linkingarhátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ymiskur" msd="APSMSN" lemmaRef="bd:558120">ymiskur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="ymiskur" msd="APWFPA" lemmaRef="bd:558120">ymisku</w>
+            <w lemma="inntøka" msd="SFPAAr" join="right" lemmaRef="bd:520688">inntøkurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="linking" msd="SFPNar" lemmaRef="bd:525293">linkingar</w>
+            <w lemma="útrokning" msd="SFSNAr" lemmaRef="bd:526596">útrokningin</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kredittlinking" msd="SFSNar">kredittlinking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="serur" msd="DNd" lemmaRef="bd:554898">ser</w>
+            <w lemma="stakur" msd="DNd" lemmaRef="bd:561159">stakt</w>
+            <w lemma="keldulandsskattað" msd="LSFSN" join="right">keldulandsskattað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="O.1.4" msd="TS" join="right">O.1.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr" join="right">uttanlandsinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="Linkingarháttur" msd="SMPNAr">Linkingarhættirnir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lýstir" msd="LSMPN">lýstir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="smálutur" msd="SMPDar" lemmaRef="bd:566150">smálutum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="hýsis" msd="Adegnc">hýsis</w>
+            <w lemma="linur" msd="SFPDAr" join="right" lemmaRef="bd:554772">lin</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kingarregla" msd="SFPDAr" join="right">kingarreglunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eingin" msd="PIFpPN" lemmaRef="bd:587901">ongar</w>
+            <w lemma="lógar-regla" msd="SFPNar">lógarreglur</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="linking" msd="SMPNar" lemmaRef="bd:525293">linkingar</w>
+            <w lemma="hættur" msd="SMPNAr" join="right" lemmaRef="bd:564307">hætt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="irnir" msd="SMPNAr">irnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fremjast" msd="VIMtnp">fremjast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSDar" join="right" lemmaRef="bd:517602">verki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tollur" msd="SNSNaP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="áseta" msd="VUAtnp" lemmaRef="bd:576366">ásett</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNAr" join="right">uttanlandsinntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="linkur" msd="SFSNar" lemmaRef="bd:540266">link</w>
+            <w lemma="ing" msd="SFSNar">ing</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="niðanfyrinevndi" msd="APWMSN">niðanfyrinevndi</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linkingar</w>
+            <w lemma="brók" msd="SMSNar" lemmaRef="bd:543219">brøkur</w>
+            <w lemma="nýta" msd="LSMSN" join="right" lemmaRef="bd:553611">nýttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Linkingarbrøkur" msd="SMSNar" join="right">Linkingarbrøkur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="føroyskur" msd="APSMSN" lemmaRef="bd:559144">Føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="x" msd="KE">x</pc>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="globalinntøka" msd="SFSNar">globalinntøka</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="teljari" msd="SMSDAr" lemmaRef="bd:548022">teljaranum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="linkingarbrøkinum" msd="SNSDAr" join="right">linkingarbrøkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar" join="right">uttanlandsinntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNAr" join="right">uttanlandsinntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="brøk" msd="SMSAAr" join="right" lemmaRef="bd:533647">brøkin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="frádráttur" msd="SMPNar" join="right" lemmaRef="bd:567649">frádráttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vinna" msd="VIAtnp" lemmaRef="bd:575908">vinna</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="draga" msd="LSMPN" lemmaRef="bd:576207">drignir</w>
+            <w lemma="fr" msd="DNd">fr</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr" join="right">uttanlandsinntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMPNar" join="right" lemmaRef="bd:567649">Frádráttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="uttanlandsinntøka" msd="SFSAAr" join="right">uttanlandsinntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útgangsstøði" msd="SNSNar" lemmaRef="bd:585759">útgangsstøði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr" join="right">uttanlandsinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útroknaður" msd="LSFSN" join="right" lemmaRef="bd:580202">útroknað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="dømi" msd="SNPNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frádráttur" msd="SMPAar" join="right" lemmaRef="bd:567649">frádráttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="nevna" msd="VIMtnp" lemmaRef="bd:553339">nevn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="fiskimannafrádráttur" msd="SMSNar">fiskimannafrádráttur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uttanlandsfrádráttur" msd="SMSNar">uttanlandsfrádráttur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="a" msd="SNSGar">a</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="b" msd="SgncaP">b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="alóg" msd="SFSDAr" join="right">alógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="samdøgurfrádráttur" msd="SMSNAr">samdøgurfrádrátturin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bein" msd="DNd" lemmaRef="bd:514417">bein</w>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útland" msd="SNSDAr" join="right" lemmaRef="bd:528102">útlandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frádráttur" msd="SMPAar" join="right" lemmaRef="bd:567649">frádráttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">frádráttir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="føroyskur" msd="APSFSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útlendskur" msd="APSFSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">frádráttir</w>
+            <w lemma="býta" msd="VIMtnp" lemmaRef="bd:553607">býtast</w>
+            <w lemma="luftalsliga" msd="DNd">luftalsliga</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="ávísur" msd="APWFPA" lemmaRef="bd:557602">ávísu</w>
+            <w lemma="bruttoinntøka" msd="SFPAAr" join="right">bruttoinntøkurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frádráttur" msd="SMPAar" join="right" lemmaRef="bd:567649">frádráttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ávísur" msd="APSFSA" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr" join="right">uttanlandsinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" lemmaRef="bd:553339">nevnast</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftir" msd="SFSAar" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lønarskipan" msd="SFSAar" join="right">lønarskipan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="slíkur" msd="PINpSA" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útgangsstøði" msd="SNSNar" lemmaRef="bd:585759">útgangsstøði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr" join="right">uttanlandsinntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="føroyskur" msd="APSFSN" lemmaRef="bd:559144">Føroysk</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="46.836" msd="NOgnc">46.836</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="grønlendskur" msd="APSFSN" lemmaRef="bd:557685">Grønlendsk</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="301.806" msd="NOgnc">301.806</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="eftirlønarfrádráttur" msd="SMSNar">Eftirlønarfrádráttur</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="30.000" msd="NOgnc" join="left">30.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="216" msd="NOgnc">216</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="318.642" msd="NOgnc">318.642</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="150.022" msd="NOgnc">150.022</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Eftirlønarfrádráttur" msd="SMSNAr">Eftirlønarfrádrátturin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="LSMSN" lemmaRef="bd:576207">drigin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útlendskur" msd="APWFSD" lemmaRef="bd:557701">útlendsku</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avsláttur" msd="SMSNAr" lemmaRef="bd:567643">avslátturin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="CS" join="right" lemmaRef="bd:577238">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="linkingarháttur" msd="SMSNAr">linkingarhátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eksemptión" msd="SFSNar">eksemptión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsfyrivarni" msd="SNSDar" join="right">progressiónsfyrivarni</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="linking" msd="SFSNar" join="right" lemmaRef="bd:525293">Linking</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="150.022" msd="NOgnc">150.022</w>
+            <w lemma="x" msd="M">x</w>
+            <w lemma="301.806" msd="NOgnc">301.806</w>
+            <w lemma="=142.114" msd="NOgnc">=142.114</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="318.642" msd="NOgnc">318.642</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.1.5" msd="TS" join="right">O.1.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="føroyskur" msd="APWFSN" lemmaRef="bd:559144">Føroyska</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="negativur" msd="APSFSN" lemmaRef="bd:555145">negativ</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="føroyskur" msd="APWFSN" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="negativur" msd="APSFSN" join="right" lemmaRef="bd:555145">negativ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="negativur" msd="APWFSN" lemmaRef="bd:555145">negativa</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="mótrokna" msd="VIMtnp" lemmaRef="bd:550962">mótroknast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útlendskur" msd="APSFSD" lemmaRef="bd:557701">útlendskari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSFSN" join="right" lemmaRef="bd:550959">roknað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="útlendskur" msd="APSFPA" lemmaRef="bd:557701">útlendskar</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="negativur" msd="APWFSN" lemmaRef="bd:555145">negativa</w>
+            <w lemma="upp" msd="SFSNAr" lemmaRef="bd:587517">upp</w>
+            <w lemma="hædd" msd="SFSNAr" lemmaRef="bd:534305">hæddin</w>
+            <w lemma="býta" msd="VIMtnp" lemmaRef="bd:553607">býtast</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="útlen" msd="APWFPA">útlen</w>
+            <w lemma="dsku" msd="APWFPA">dsku</w>
+            <w lemma="nettoinntøka" msd="SFPAAr" join="right" lemmaRef="bd:521795">nettoinntøkurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="netto" msd="APWFSN" lemmaRef="bd:587710">Netto</w>
+            <w lemma="inntøka" msd="SFSNAr" join="right" lemmaRef="bd:520688">inntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="lækka" msd="LSFSN" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="frádráttur" msd="SMPDar" join="right" lemmaRef="bd:567649">frádráttum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grønlendskur" msd="APSFSN" lemmaRef="bd:557685">Grønlendsk</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="a" msd="TT">a</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="eksemptión" msd="SFSNar" join="both">eksemptión</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="250.000" msd="NOgnc">250.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Bretland" msd="SNSDaP" lemmaRef="bd:576449">Bretlandi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kredittur" msd="SMSNar" join="both" lemmaRef="bd:531070">kredittur</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="30.540" msd="NOgnc">30.540</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="føroyskur" msd="APSFSN" lemmaRef="bd:559144">Føroysk</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="12.750" msd="NOgnc">12.750</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="a" msd="SMSNar">a</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="37.500" msd="NOgnc">37.500</w>
+            <w lemma="kr" msd="TS">kr</w>
+            <w lemma="eftirlønarfrádráttur" msd="SMSNar">Eftirlønarfrádráttur</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="43.500" msd="NOgnc" join="left">43.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="212.290" msd="NOgnc">212.290</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">Skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="79.107" msd="NOgnc">79.107</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="75.000" msd="NOgnc">75.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bretland" msd="SNSDaP" lemmaRef="bd:576449">Bretlandi</w>
+            <w lemma="12.000" msd="NOgnc">12.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">Inntøkan</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Grønland" msd="SNSDaP" lemmaRef="bd:584624">Grønlandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="a" msd="TT">a</w>
+            <w lemma="frádráttur" msd="SMSNAr" join="right" lemmaRef="bd:567649">frádrátturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="37.500" msd="NOgnc">37.500</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="grønur" msd="SNSDaP" lemmaRef="bd:554821">Grøn</w>
+            <w lemma="land" msd="SNSDaP" lemmaRef="bd:527776">landi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokn" msd="LSFSN">rokn</w>
+            <w lemma="að" msd="DNd" join="right">að</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="grønlendskur" msd="APWFSN" lemmaRef="bd:557685">grønlendska</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="a" msd="NOgnc">a</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="250.000" msd="NOgnc">250.000</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="37.500" msd="NOgnc">37.500</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="212.500" msd="NOgnc" join="right">212.500</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="eftirlønarfrádráttur" msd="SMSNAr">eftirlønarfrádrátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stórur" msd="ACSMSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="føroyskur" msd="APWFSN" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøka" msd="SFSNAr" join="right" lemmaRef="bd:520688">inntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="føroyskur" msd="APWFSN" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dømi" msd="SNSDAr" lemmaRef="bd:572116">døminum</w>
+            <w lemma="negativur" msd="APSFSN" lemmaRef="bd:555145">negativur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="30.750" msd="NOgnc" join="right">30.750</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="negativur" msd="APWFSN" lemmaRef="bd:555145">negativa</w>
+            <w lemma="føroyskur" msd="APWFSN" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="mótrokna" msd="VIMtnp" lemmaRef="bd:550962">mótroknast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útlendskur" msd="APWFPD" lemmaRef="bd:557701">útlendsku</w>
+            <w lemma="inntak" msd="SFPDAr" lemmaRef="bd:537729">inntøk</w>
+            <w lemma="unum" msd="SFPDAr" join="right">unum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dømi" msd="SNSDAr" lemmaRef="bd:572116">døminum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="útlendskur" msd="APSFPA" lemmaRef="bd:557701">útlendskar</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="negativur" msd="APWFSN" lemmaRef="bd:555145">negativa</w>
+            <w lemma="føroyskur" msd="APWFSN" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="býta" msd="VIMtnp" lemmaRef="bd:553607">býtast</w>
+            <w lemma="luftalsliga" msd="DNd">luftalsliga</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="útlendskur" msd="APWFPA" lemmaRef="bd:557701">útlendsku</w>
+            <w lemma="nettoinntøka" msd="SFPAAr" join="right" lemmaRef="bd:521795">nettoinntøkurnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lutfall" msd="SNSNAr" lemmaRef="bd:528641">Lutfallið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="30.750" msd="NOgnc">30.750</w>
+            <pc lemma="x" msd="KO">x</pc>
+            <w lemma="212.500" msd="NOgnc" join="right">212.500</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="243.040" msd="NOgnc" join="left">243.040</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="26.886" msd="NOgnc">26.886</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="grønur" msd="APWFSA" lemmaRef="bd:554821">grøn</w>
+            <w lemma="lendsku" msd="APWFSA">lendsku</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="30.750" msd="NOgnc">30.750</w>
+            <pc lemma="x" msd="KO">x</pc>
+            <w lemma="30.540" msd="NOgnc" join="right">30.540</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="243.040" msd="NOgnc" join="left">243.040</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="3.864" msd="NOgnc">3.864</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="bretskur" msd="APWFSA" lemmaRef="bd:559128">bretsku</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="grønlendskur" msd="APWFSN" lemmaRef="bd:557685">grønlendska</w>
+            <w lemma="inntøka" msd="SFSNAr" join="right" lemmaRef="bd:520688">inntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="212.500" msd="NOgnc">212.500</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="26.886" msd="NOgnc">26.886</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="185.614" msd="NOgnc" join="right">185.614</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="217" msd="NOgnc">217</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="bretskur" msd="APWFSN" lemmaRef="bd:559128">bretska</w>
+            <w lemma="inntøka" msd="SFSNAr" join="right" lemmaRef="bd:520688">inntøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="30.540" msd="NOgnc">30.540</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="3.864" msd="NOgnc">3.864</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="26.676" msd="NOgnc" join="right">26.676</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">Linking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="grønlendskur" msd="APSFSA" lemmaRef="bd:557685">grønlendska</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="79.107" msd="NOgnc">79.107</w>
+            <w lemma="x" msd="TT">x</w>
+            <w lemma="185.614" msd="NOgnc">185.614</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="69.166" msd="NOgnc" join="right">69.166</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="55" msd="NOgnc" join="left">55</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="212.290" msd="NOgnc">212.290</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="nógvur" msd="ASWFSN" lemmaRef="bd:578409">Mesta</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bretskur" msd="APSFSA" lemmaRef="bd:559128">bretska</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="79.107" msd="NOgnc">79.107</w>
+            <pc lemma="x" msd="KE">x</pc>
+            <w lemma="26.676" msd="NOgnc">26.676</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="9.940" msd="NOgnc" join="right">9.940</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="45" msd="NOgnc" join="left">45</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="212.290" msd="NOgnc">212.290</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="linkingarháttur" msd="SMSNAr">linkingarhátturin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bretskur" msd="APWFSA" lemmaRef="bd:559128">bretsku</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kredittur" msd="SMSNar" join="right" lemmaRef="bd:531070">kredittur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="høgur" msd="ASWFSN" lemmaRef="bd:555859">hægsta</w>
+            <w lemma="linking" msd="SFSNAr" lemmaRef="bd:525293">linkingin</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="føroyskur" msd="APWMSN" lemmaRef="bd:559144">føroyski</w>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">skatturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="útlendskur" msd="APWFSA" lemmaRef="bd:557701">útlendsku</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="9.940" msd="NOgnc" join="right">9.940</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="45" msd="NOgnc" join="both">45</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">Tilsamans</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útlendskur" msd="APSMSA" lemmaRef="bd:557701">útlendskan</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="69.166" msd="NOgnc" join="right">69.166</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="55" msd="NOgnc" join="left">55</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="9.940" msd="NOgnc" join="right">9.940</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="45" msd="NOgnc" join="left">45</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="79.107" msd="NOgnc" join="right">79.107</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dømi" msd="SNSDAr" lemmaRef="bd:572116">døminum</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rind" msd="VIAtnp">rind</w>
+            <w lemma="a" msd="VIAtnp">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.2" msd="TS" join="right">O.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gera" msd="LSMPN" lemmaRef="bd:575738">GJØRDIR</w>
+            <w lemma="TVÍSKATTASSÁTTMÁLAR" msd="SMPNar">TVÍSKATTASSÁTTMÁLAR</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tvískattasáttmáli" msd="SMPAar" lemmaRef="bd:548171">tvískattasáttmálar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="niðanfyrinevndu" msd="APWNPA">niðanfyrinevndu</w>
+            <w lemma="land" msd="SNPAar" lemmaRef="bd:527776">lond</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" join="right" lemmaRef="bd:526209">tvískatting</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.2.1" msd="TS" join="right">O.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="norðurland" msd="SNPNar" lemmaRef="bd:584684">Norðurlond</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="norðurlendskur" msd="APWNPA" lemmaRef="bd:557691">norðurlendsku</w>
+            <w lemma="land" msd="SNPAAr" lemmaRef="bd:527776">londini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="21." msd="NOgnc">21.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1996" msd="NOgnc">1996</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lýstur" msd="LSMSN">lýstur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lógtingslóg" msd="SFSDar">lógtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="122" msd="NOgnc">122</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22." msd="NOgnc">22.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2008" msd="NOgnc" join="right">2008</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="danmark" msd="SFSAaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Finnland" msd="SNSAaP" lemmaRef="bd:576451">Finnland</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="herundir" msd="DNd" join="left" lemmaRef="bd:587295">herundir</w>
+            <w lemma="Áland" msd="SNSAaP" join="right" lemmaRef="bd:576448">Áland</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="smbr" msd="TS" join="right">smbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ískoytisavtala" msd="SFSAar">Ískoytisavtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sáttmáli" msd="SMSAAr" lemmaRef="bd:513991">sáttmálan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1999" msd="NOgnc" join="right">1999</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Ísland" msd="SNSNaP" join="right" lemmaRef="bd:576456">Ísland</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Noreg" msd="SNSDaP" lemmaRef="bd:584599">Noregi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Svøríki" msd="SNSNaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="virknaður" msd="VUAtnp" lemmaRef="bd:566171">virknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinna" msd="LSFPN" lemmaRef="bd:575908">vunnar</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1998" msd="NOgnc">1998</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="seint" msd="DNC" join="right" lemmaRef="bd:587778">seinni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="dagligur" msd="APWNSD" lemmaRef="bd:556085">dagliga</w>
+            <w lemma="arbeiði" msd="SNSDAr" lemmaRef="bd:571970">arbeiðinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattaspurningur" msd="SMPDar">skattaspurningum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="norðurlendskur" msd="APWMSN" lemmaRef="bd:557691">norðurlendski</w>
+            <w lemma="sáttmáli" msd="SMSNAr" join="right" lemmaRef="bd:513991">sáttmálin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" join="right" lemmaRef="bd:553611">nýttur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuttur" msd="APSFSN" lemmaRef="bd:562083">Stutt</w>
+            <w lemma="umrøða" msd="SFSNar" lemmaRef="bd:523840">umrøða</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hvørj" msd="PQFpPA">hvørj</w>
+            <w lemma="ar" msd="RFPAI" lemmaRef="bd:576757">ar</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nakar" msd="PIFpPD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="inntøka" msd="SFPDar" join="right" lemmaRef="bd:520688">inntøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihald" msd="SNSNar" join="right" lemmaRef="bd:583134">Innihald</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="sáttmáli" msd="SMSAAr" lemmaRef="bd:513991">sáttmálan</w>
+            <w lemma="grein" msd="SFSAar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Skattaslag" msd="SNPNar">Skattasløg</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="grein" msd="SFSNar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">Allýsingar</w>
+            <w lemma="grein" msd="SFSNar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattligur" msd="APSMSN" lemmaRef="bd:557087">Skattligur</w>
+            <w lemma="heimstaður" msd="SMSNar" lemmaRef="bd:566903">heimstaður</w>
+            <w lemma="grein" msd="SFSNar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">Fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skipa" msd="SFSNar" join="right" lemmaRef="bd:522761">Skipa</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="loftferðsla" msd="SFSNar" lemmaRef="bd:586653">loftferðsla</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="virki" msd="SNPNar" join="right" lemmaRef="bd:530198">Virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="binda" msd="LSNPN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">Vinningsbýti</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">Renta</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="nýtslugjald" msd="SNSNar" lemmaRef="bd:537927">Nýtslugjald</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="royalty" msd="F" join="both">royalty</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="218" msd="NOgnc">218</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kapitalvinningur" msd="SMSNar" lemmaRef="bd:539938">Kapitalvinningur</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fríur" msd="APSFSN" lemmaRef="bd:563109">Frí</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="persónligur" msd="APSNSN" lemmaRef="bd:556620">Persónligt</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænastuviðurskifti" msd="SNPDar">tænastuviðurskiftum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Nevndarsamsýning" msd="SFPNar">Nevndarsamsýningar</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="listafólk" msd="SNSNar" lemmaRef="bd:585442">Listafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttarfólk" msd="SNPNar">ítróttarfólk</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="eftirløn" msd="SFPNar" lemmaRef="bd:533789">Eftirlønir</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="almennur" msd="APSNPN" lemmaRef="bd:561652">Almenn</w>
+            <w lemma="starv" msd="SNPNar" lemmaRef="bd:537306">størv</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="praktikantur" msd="SMPNar" lemmaRef="bd:584043">praktikantar</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">Virksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="forkanning" msd="SFPAar" join="right" lemmaRef="bd:524846">forkanningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rannsókn" msd="SFSAar" lemmaRef="bd:535082">rannsókn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="brúk" msd="SNSAar" lemmaRef="bd:514550">brúk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kolvetnisfyrikoming" msd="SFSDar">kolvetnisfyrikoming</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="23" msd="NOgnc" join="right">23</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">Ogn</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="deyðsbúgv" msd="SFSNar" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="avtaka" msd="LSFSN" lemmaRef="bd:576122">avtikin</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almennar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bann" msd="SNSNar" lemmaRef="bd:528476">Bann</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="mannamunur" msd="SMSDar" lemmaRef="bd:565766">mannamuni</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="mannagongd" msd="SFSNAr" join="right" lemmaRef="bd:534740">Mannagongdin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFPNar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="limur" msd="SMPNar" lemmaRef="bd:565737">Limir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stjórna" msd="SNPDar" join="right" lemmaRef="bd:551061">stjórnar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="konslaumboð" msd="SNPDar">konslaumboðum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="víðkan" msd="SFSNar" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="øki" msd="SNPDar" lemmaRef="bd:530226">økjum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="gildiskoma" msd="SFSNar" lemmaRef="bd:520240">Gildiskoma</w>
+            <w lemma="sáttmáli" msd="SMSGAr" lemmaRef="bd:513991">sáttmálans</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">Persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="sáttmáli" msd="SMSAAr" lemmaRef="bd:513991">sáttmálan</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="likamligur" msd="APSMPA" lemmaRef="bd:556552">likamligar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løgfrøðiligur" msd="APSMPA" lemmaRef="bd:556464">løgfrøðiligar</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="heim" msd="DNd" lemmaRef="bd:586945">heim</w>
+            <w lemma="a" msd="DNd" join="right">a</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="hoyra" msd="Adegnc" lemmaRef="bd:553379">hoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="sáttmálabundin" msd="APWNPD" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPDAr" join="right" lemmaRef="bd:530076">ríkjunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Skattaslag" msd="SNPNar">Skattasløg</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SMPAar" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ognarskattur" msd="SMPAar" join="right">ognarskattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="álíkna" msd="LSMPN" lemmaRef="bd:550982">álíknaðir</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sáttmálabundin" msd="APSNSA" lemmaRef="bd:581192">sáttmálabundið</w>
+            <w lemma="ríki" msd="SNSAar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="politiskur" msd="APWFPA" lemmaRef="bd:558634">politisku</w>
+            <w lemma="deild" msd="SFPAar" lemmaRef="bd:533717">deildir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lokalur" msd="APWMPA" lemmaRef="bd:554464">lokalu</w>
+            <w lemma="myn" msd="SMPAar">myn</w>
+            <w lemma="dugleikar" msd="SMPAar" join="right">dugleikar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="nevna" msd="VNAPS3" lemmaRef="bd:553339">nevnir</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttur" msd="SMSDAr" lemmaRef="bd:561824">sátt</w>
+            <w lemma="málan" msd="SMSDAr" join="right" lemmaRef="bd:534863">málanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ávíkavist" msd="DNd">ávíkavist</w>
+            <w lemma="land" msd="SNSAar" join="right" lemmaRef="bd:527776">land</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kommuna" msd="SFPAar" lemmaRef="bd:520934">kommunur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kirkja" msd="SFSAar" join="right" lemmaRef="bd:520831">kirkju</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="herumframt" msd="DNd" lemmaRef="bd:587771">Herumframt</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSMPN" lemmaRef="bd:553339">nevndir</w>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýtsla" msd="APSNSD" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="gjald" msd="SNSDar" lemmaRef="bd:537638">gjaldi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="royalty" msd="F" join="both">royalty</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rentuskattur" msd="SMSNar">rentuskattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kolvetnisskattalóg" msd="SFSDAr" join="right">kolvetnisskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nærum" msd="DNd" lemmaRef="bd:587444">nærum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" join="right" lemmaRef="bd:514256">sum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="undirskriva" msd="LSMSN" join="right" lemmaRef="bd:552787">undirskrivaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="álíkna" msd="LSMPN" lemmaRef="bd:550982">álíknaðir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ískoyti" msd="SNSNar" lemmaRef="bd:573293">ískoyti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="e" msd="PINpSA">e</w>
+            <w lemma="lla" msd="PINpSA">lla</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinningsbýtisskattur" msd="SMSNar">vinningsbýtisskattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rentuskattur" msd="SMSNar">rentuskattur</w>
+            <w lemma="skifta" msd="LSMPN" lemmaRef="bd:553799">skiftir</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kapitalvinningsskattur" msd="SMSAar" join="right">kapitalvinningsskatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðmerkja" msd="VIMtnp" lemmaRef="bd:554050">Viðmerkjast</w>
+            <w lemma="kunna" msd="VNAPS3" join="right" lemmaRef="bd:576394">kann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgjald" msd="SNPNar" lemmaRef="bd:537438">avgjøld</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">Eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gjald" msd="SNPNAr" lemmaRef="bd:537638">gjøldini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ALS" msd="SgncaP" join="right">ALS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barsil" msd="SNSGar" join="right" lemmaRef="bd:567285">barsils</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="AM-grunnur" msd="TS">AM-grunnin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">Heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avgjald" msd="SNPNAr" lemmaRef="bd:537438">avgjøldini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentutryggingarlóg" msd="SFSDAr">rentutryggingarlógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">Allýsingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lýsing" msd="SFSNar" lemmaRef="bd:525379">lýsing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nakar" msd="PIFpPD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="vanligur" msd="APSFPD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="hugtøka" msd="SFPDar" lemmaRef="bd:586393">hugtøkum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="málburður" msd="SMPDar" join="right" lemmaRef="bd:566283">málburðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sáttmáli" msd="SMSAAr" join="right" lemmaRef="bd:513991">sáttmálan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðmerkja" msd="VIMtnp" lemmaRef="bd:554050">Viðmerkjast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">málberingin</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="proto" msd="F">proto</w>
+            <w lemma="kol" msd="SNSDar" lemmaRef="bd:576908">kol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1997" msd="NOgnc" join="right">1997</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">Altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undantikin" msd="DNd" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="V" msd="CS">V</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="nýggjur" msd="APWFSD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="orðing" msd="SFSDAr" lemmaRef="bd:525557">orðingini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tryggj" msd="LSFSN">tryggj</w>
+            <w lemma="að" msd="DGd" join="right">að</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="innanoyggj" msd="VIAtnp" lemmaRef="bd:576481">innanoyggja</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="219" msd="NOgnc">219</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sigling" msd="SFSNar" lemmaRef="bd:525793">sigling</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hugtak" msd="SNSAAr" lemmaRef="bd:537698">hugtakið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="málbering" msd="SFPNar" join="right" lemmaRef="bd:525458">málberingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útgreina" msd="LSFPN" lemmaRef="bd:582481">útgreinaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttur" msd="SMSDAr" lemmaRef="bd:561824">sátt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="málan" msd="SMSDAr" lemmaRef="bd:534863">málanum</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóggáva" msd="SFSDAr">skattalóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="sáttmáli" msd="SMSAAr" join="right" lemmaRef="bd:513991">sáttmálan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="løta" msd="SFSDar" lemmaRef="bd:521422">løtu</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" join="right" lemmaRef="bd:553611">nýttur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="síggja" msd="VNMPS3" lemmaRef="bd:514175">sæst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samanhangur" msd="SMSDAr" join="right" lemmaRef="bd:531998">samanhanginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattligur" msd="APSMSN" lemmaRef="bd:557087">Skattligur</w>
+            <w lemma="heimstaður" msd="SMSNar" lemmaRef="bd:566903">heimstaður</w>
+            <w lemma="grein" msd="SFSNAr" lemmaRef="bd:576666">Greinin</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hoyra" msd="DNd" lemmaRef="bd:553379">hoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmálabundin" msd="APWNPD" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPDAr" join="right" lemmaRef="bd:530076">ríkjunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">Málberingin</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="skyldugur" msd="APSMSN" lemmaRef="bd:554317">skyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ávísur" msd="APWNSD" lemmaRef="bd:557602">ávísa</w>
+            <w lemma="ríki" msd="SNSDAr" lemmaRef="bd:530076">ríkinum</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="leiðsla" msd="SFSDar" lemmaRef="bd:521189">leiðslu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="fyritreyt" msd="SFSAar" join="right" lemmaRef="bd:534038">fyritreyt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">Málberingin</w>
+            <w lemma="fe" msd="VNAPS3">fe</w>
+            <w lemma="vnir" msd="VNAPS3">vnir</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="sáttmálabundin" msd="APWNPA" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPAAr" join="right" lemmaRef="bd:530076">ríkini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="politiskur" msd="APWFPA" lemmaRef="bd:558634">politisku</w>
+            <w lemma="deild" msd="SFPAar" join="right" lemmaRef="bd:533717">deildir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lokalur" msd="APWMPA" lemmaRef="bd:554464">lokalu</w>
+            <w lemma="myndugur" msd="APSMPA" lemmaRef="bd:554324">myndug</w>
+            <w lemma="leikur" msd="SMPAar" lemmaRef="bd:555303">leikar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="almennur" msd="APWMPA" lemmaRef="bd:561652">almennu</w>
+            <w lemma="stovnur" msd="SMPAar" join="right" lemmaRef="bd:541581">stovnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">At</w>
+            <w lemma="endi" msd="SMSDar" lemmaRef="bd:513771">enda</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">málberingin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónssam" msd="APSNPA">persónssam</w>
+            <w lemma="tøka" msd="SFPAar" lemmaRef="bd:523802">tøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deyðsbúgv" msd="SFSAar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="sáttmálbundna" msd="APWNSD">sáttmálbundna</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="su" msd="TS">su</w>
+            <w lemma="m" msd="TS">m</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="fáa" msd="VNAPS3" join="right" lemmaRef="bd:576403">fær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ogn" msd="SFSNar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="ríki" msd="SNPDar" lemmaRef="bd:530076">ríkjum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNPDar" join="right" lemmaRef="bd:530076">ríkjum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="áseta" msd="VNAPP3" lemmaRef="bd:576366">áseta</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="røð" msd="SFSAar" lemmaRef="bd:576753">røð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyritreyt" msd="SFPDar" lemmaRef="bd:534038">fyritreytum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="trupulleiki" msd="SMSAar" lemmaRef="bd:513812">trupulleika</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="dupultur" msd="APSMSD" lemmaRef="bd:559452">dupultum</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="viðvíkja" msd="VNAPS3" join="right" lemmaRef="bd:575832">viðvíkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ein" msd="NCNSD" lemmaRef="bd:530546">einum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmálbundnu" msd="APWNPD">sáttmálbundnu</w>
+            <w lemma="ríki" msd="SNPDAr" lemmaRef="bd:530076">ríkjunum</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="likamligur" msd="APSMPA" lemmaRef="bd:556552">likamligar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="avgera" msd="LSMSN" lemmaRef="bd:575727">avgjørdur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="fyritreyt" msd="SFPDar" lemmaRef="bd:534038">fyritreytum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseta" msd="LWFSD" lemmaRef="bd:576366">ásettu</w>
+            <w lemma="raðfesting" msd="SFSDAr" join="right" lemmaRef="bd:525636">raðfestingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="loysa" msd="VIMtnp" lemmaRef="bd:553510">loysast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="møgu" msd="APSNSN">møgu</w>
+            <w lemma="ligt" msd="APSNSN">ligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="framvegis" msd="DNd" join="right" lemmaRef="bd:587257">framvegis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="hoyra" msd="Adegnc" lemmaRef="bd:553379">hoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="sáttmálabundin" msd="APSNPD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNPDar" join="right" lemmaRef="bd:530076">ríkjum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="tøkur" msd="APSMSN" join="right" lemmaRef="bd:555502">tøkan</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="tøkur" msd="LSMSA" lemmaRef="bd:555502">tøkan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="sáttur" msd="APSNPD" lemmaRef="bd:561824">sátt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="málabundnum" msd="APSNPD">málabundnum</w>
+            <w lemma="ríki" msd="SNPDar" join="right" lemmaRef="bd:530076">ríkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="halda" msd="LSMSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" lemmaRef="bd:575771">búgva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sáttur" msd="APWNSD" lemmaRef="bd:561824">sátt</w>
+            <w lemma="málabundna" msd="APWNSD">málabundna</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggja" msd="DNd" lemmaRef="bd:549744">fíggjar</w>
+            <w lemma="liga" msd="DNd" lemmaRef="bd:577144">liga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="knýta" msd="LSMSN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="at" msd="DNd" join="right" lemmaRef="bd:530644">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hava" msd="VNAPS3" join="left" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="miðdepil" msd="SMSAar" lemmaRef="bd:567249">miðdepil</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lívsáhugamál" msd="SNPDar" join="right">lívsáhugamálum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b." msd="TS">b.</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PQNpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="miðdepil" msd="SMSNAr" lemmaRef="bd:567249">miðdepilin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lívsáhugamál" msd="SNPDar">lívsáhugamálum</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nakar" msd="PINpSD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="tøkur" msd="APSMSA" join="right" lemmaRef="bd:555502">tøkan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="halda" msd="LSMSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="dvølja" msd="VNAPS3" join="right" lemmaRef="bd:576287">dvølur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="dvølja" msd="VNAPS3" lemmaRef="bd:576287">dvølur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="ríki" msd="SNPDar" join="right" lemmaRef="bd:530076">ríkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tílíkur" msd="PINpSA" lemmaRef="bd:555432">tílíkt</w>
+            <w lemma="dvø" msd="SNSAar">dvø</w>
+            <w lemma="l" msd="SNSAar">l</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nakar" msd="PINpSD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="PPN3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="hoyra" msd="Adegnc" lemmaRef="bd:553379">hoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ríkisborgari" msd="SMSNar" join="right" lemmaRef="bd:547226">ríkisborgari</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d." msd="TT">d.</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ríkisborgari" msd="SMSNar" lemmaRef="bd:547226">ríkisborgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="ríki" msd="SNPDar" join="right" lemmaRef="bd:530076">ríkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ríkisborgari" msd="SMSNar" lemmaRef="bd:547226">ríkisborgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nakar" msd="PINpSD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="sáttmálabundin" msd="APWNPD" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPDAr" lemmaRef="bd:530076">ríkjunum</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="220" msd="NOgnc">220</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="likamligur" msd="APSMPA" lemmaRef="bd:556552">likamligar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="nýta" msd="LSNSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lik" msd="APSMSN">lik</w>
+            <w lemma="amligur" msd="APSMSN">amligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="sáttmálabundin" msd="APWNPD" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPDAr" join="right" lemmaRef="bd:530076">ríkjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="hoyra" msd="Adegnc" lemmaRef="bd:553379">hoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="veruligur" msd="APWFSN" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="leiðsla" msd="SFSNAr" lemmaRef="bd:521189">leiðslan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sæti" msd="SNSAar" join="right" lemmaRef="bd:573015">sæti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">Fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">Málberingin</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="fastur" msd="APSMSN" join="left" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="handil" msd="SMSAar" lemmaRef="bd:567172">handils</w>
+            <w lemma="staður" msd="SMSAar" join="right" lemmaRef="bd:566929">stað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="røkja" msd="VNAPS3" lemmaRef="bd:554082">røkir</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="sín" msd="PEN3SA" join="right" lemmaRef="bd:513755">sítt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t.d" msd="TS" join="right">t.d</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="staður" msd="SMSNar" join="right" lemmaRef="bd:566929">staður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="haðani" msd="DNd" lemmaRef="bd:587273">haðani</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stjórna" msd="LSNSN" join="right" lemmaRef="bd:551061">stjórnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="deild" msd="SFSNar" join="right" lemmaRef="bd:533717">deild</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="c." msd="TT">c.</w>
+            <w lemma="skrivstova" msd="SFSNar" join="right" lemmaRef="bd:522825">skrivstova</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d." msd="TT">d.</w>
+            <w lemma="verksmiðja" msd="SFSNar" join="right" lemmaRef="bd:524013">verksmiðja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="e." msd="TT">e.</w>
+            <w lemma="verkstaður" msd="SMSNar" join="right" lemmaRef="bd:566942">verkstaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="f." msd="TT">f.</w>
+            <w lemma="nám" msd="SNSGar" lemmaRef="bd:576960">náms</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="olja" msd="SFSNar" lemmaRef="bd:521918">olju</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gasskelda" msd="SFSNar" join="right">gasskelda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grótbrot" msd="SNSNar" lemmaRef="bd:515181">grótbrot</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="einhvør" msd="PINpSN" lemmaRef="bd:587910">eitthvørt</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="stað" msd="SNSNar" join="right" lemmaRef="bd:535747">stað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="náttúruríkidømi" msd="SNSNar" lemmaRef="bd:573737">náttúruríkidømi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinna" msd="LSNSN" join="right" lemmaRef="bd:575908">vunnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">Undir</w>
+            <w lemma="málbering" msd="SFSAAr" lemmaRef="bd:525458">málberingina</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="fastur" msd="APSMSN" join="left" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="kemu" msd="VNAPP3">kemu</w>
+            <w lemma="r" msd="VNAPP3">r</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="bygg" msd="SNSNar" lemmaRef="bd:528483">byggi</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nýur" msd="APSFSN" lemmaRef="bd:563148">ný</w>
+            <w lemma="gera" msd="SFSNar" join="right" lemmaRef="bd:575738">gerðar</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innlegging" msd="SFPNar" join="right" lemmaRef="bd:525121">innleggingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="uppsetingararbeiði" msd="SNSNar" join="right">uppsetingararbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ráðlegging" msd="SFSAar" join="right" lemmaRef="bd:525700">ráðlegging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSAar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráðgeving" msd="SFSAar" lemmaRef="bd:525699">ráðgeving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="persónligur" msd="APSFSA" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="hjálp" msd="SFSAar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="slíkur" msd="PIFpSA" lemmaRef="bd:555427">slíka</w>
+            <w lemma="ætlan" msd="SFSAar" join="right" lemmaRef="bd:536752">ætlan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">Treytin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="slíkur" msd="PINpSN" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sjálvur" msd="APSNSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rak" msd="SMSNar" lemmaRef="bd:576975">raks</w>
+            <w lemma="trarstaður" msd="SMSNar">trarstaður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" join="right" lemmaRef="bd:521530">meginregla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ætl" msd="SFSNAr" lemmaRef="bd:577110">ætl</w>
+            <w lemma="an" msd="SFSNAr" lemmaRef="bd:576756">anin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPAar" join="right" lemmaRef="bd:566206">mánaðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">Sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vara" msd="VNAPS3" lemmaRef="bd:551382">varar</w>
+            <w lemma="leingi" msd="DNC" lemmaRef="bd:564403">longur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="norðurlendskur" msd="APWMSN" lemmaRef="bd:557691">norðurlendski</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" join="right" lemmaRef="bd:535659">rakstrarstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vara" msd="VNAPS3" lemmaRef="bd:551382">varar</w>
+            <w lemma="leingi" msd="DNC" lemmaRef="bd:564403">longur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPGar" join="right" lemmaRef="bd:566206">mánaðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="virksemi" msd="SNSNAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="áhugamál" msd="SNPAar" lemmaRef="bd:517731">áhugamál</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="áhugamál" msd="SNPAar" lemmaRef="bd:517731">áhugamál</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="báðir" msd="PINpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="virki" msd="SNPDAr" lemmaRef="bd:530198">virkjunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="høvuðsheiti" msd="SNPDar" lemmaRef="bd:572374">høvuðsheitum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="ætlan" msd="SFSDar" join="right" lemmaRef="bd:536752">ætlan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ymiskur" msd="APSNSA" lemmaRef="bd:558120">ymiskt</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="endamál" msd="SNSNar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjálpa" msd="Adegnc" join="right" lemmaRef="bd:518953">hjálpandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvur" msd="APSMSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TT">Stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="viðgera" msd="VNAPP3" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="umboðsmaður" msd="SMSAar" lemmaRef="bd:568273">umboðsmann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="høvuðsregla" msd="SFSNAr" lemmaRef="bd:520625">Høvuðsreglan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="óheftur" msd="APSMSA" lemmaRef="bd:559321">óheftan</w>
+            <w lemma="umboðsmaður" msd="SMSAar" join="right" lemmaRef="bd:568273">umboðsmann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virka" msd="VNAPS3" lemmaRef="bd:550105">virkar</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="karmur" msd="SMPAAr" lemmaRef="bd:532218">karmarnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="vanligur" msd="APWNSD" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="vinnuøki" msd="SNSDar" join="right">vinnuøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" join="right" lemmaRef="bd:535659">rakstrarstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="u" msd="CS">u</w>
+            <w lemma="m" msd="CS">m</w>
+            <w lemma="umboðsmaður" msd="SMSNAr" lemmaRef="bd:568273">umboðsmaðurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="tala" msd="SFPAar" lemmaRef="bd:523444">talur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="navn" msd="SNSDar" lemmaRef="bd:537908">navni</w>
+            <w lemma="virki" msd="SNSGAr" join="right" lemmaRef="bd:530198">virkisins</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">At</w>
+            <w lemma="endi" msd="SMSDar" lemmaRef="bd:513771">enda</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="móðurfelag" msd="SNSNar" lemmaRef="bd:535623">móðurfelag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="dótturfelag" msd="SNSAar" lemmaRef="bd:535482">dótturfelag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvur" msd="APSNSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðførur" msd="VNAPS3" join="right" lemmaRef="bd:555092">viðførir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="eina" msd="APWNSN" lemmaRef="bd:564399">eina</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="metist" msd="VNMPS3">metist</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hin" msd="PDNpSA" lemmaRef="bd:513757">hitt</w>
+            <w lemma="felag" msd="SNSAAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="áseta" msd="VNAPP3" join="right" lemmaRef="bd:576366">áseta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="221" msd="NOgnc">221</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kredittlinking" msd="SFSAar">kredittlinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" lemmaRef="bd:530076">ríkinum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="regla" msd="SFSDar" join="right" lemmaRef="bd:522235">reglu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="SMSGar">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="lýsing" msd="SFSDAr" lemmaRef="bd:525379">lýsingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="málbera" msd="SFSNAr" lemmaRef="bd:576023">málber</w>
+            <w lemma="ingin" msd="SFSNAr">ingin</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="fastur" msd="APSFSN" join="left" lemmaRef="bd:561118">føst</w>
+            <w lemma="ogn" msd="SFSNar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">málberingin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáv" msd="SFSDAr">lóggáv</w>
+            <w lemma="uni" msd="SFSDAr">uni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sáttur" msd="APWNSD" lemmaRef="bd:561824">sátt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="málabundna" msd="APWNSD">málabundna</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="liggja" msd="VNAPS3" join="right" lemmaRef="bd:576388">liggur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">Málberingin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fastur" msd="ASWFSA" lemmaRef="bd:561118">føstu</w>
+            <w lemma="ogn" msd="SFSAAr" join="right" lemmaRef="bd:576965">ognina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innistøða" msd="SFSNar" lemmaRef="bd:520680">innistøða</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="amboð" msd="SNSNar" join="right" lemmaRef="bd:571104">amboð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">land</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skógbrúk" msd="SNSDar" join="right">skógbrúki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bygningur" msd="SMPAar" join="right" lemmaRef="bd:538967">bygningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættindi" msd="SNPAar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="borgarligur" msd="APWFPN" lemmaRef="bd:556659">borgarligu</w>
+            <w lemma="rættarregla" msd="SFPNAr" lemmaRef="bd:522422">rættarreglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" join="right" lemmaRef="bd:553611">nýttar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="brúksrættur" msd="SMSNar">brúksrættur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skifta" msd="Adegnc" lemmaRef="bd:553799">skiftandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastur" msd="APSFPA" lemmaRef="bd:561118">fastar</w>
+            <w lemma="veiting" msd="SFPAar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="gjalda" msd="LSFPN" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="mineralríkidømi" msd="SNPAar" join="right">mineralríkidømi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kelda" msd="SFPAar" lemmaRef="bd:520807">keldur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="náttúruríkidømi" msd="SNPAar" join="right" lemmaRef="bd:573737">náttúruríkidømi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eiga" msd="VIAtnp" lemmaRef="bd:576382">eiga</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="høvuðsendamál" msd="SNSNar">høvuðsendamál</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eiga" msd="VIAtnp" lemmaRef="bd:576382">eiga</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="eigari" msd="SMSDAr" lemmaRef="bd:513834">eigaranum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="brúksrættur" msd="SMSAar">brúksrætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="ogn" msd="SFSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="sáttmálabundin" msd="APWNSN" lemmaRef="bd:581192">sáttmálabundna</w>
+            <w lemma="ríki" msd="SNSNAr" join="right" lemmaRef="bd:530076">ríkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="fastur" msd="APWFSN" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="liggja" msd="VNAPS3" join="right" lemmaRef="bd:576388">liggur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hava" msd="LSFSN" lemmaRef="bd:576399">havd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="nýtsla" msd="SFSDar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útleiga" msd="SFSDar">útleigu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="einhvør" msd="PIFpSD" lemmaRef="bd:587910">einhvørjari</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIMpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="brúksrættur" msd="SMSDar" join="right">brúksrætti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="høvuðsregla" msd="SFSNAr" lemmaRef="bd:520625">Høvuðsreglan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="vinnuvirki" msd="SNSNAr">vinnuvirkið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verð</w>
+            <w lemma="ur" msd="VNAPS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="tílíkur" msd="PIFpSA" lemmaRef="bd:555432">tílíka</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" join="right" lemmaRef="bd:535659">rakstrarstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="viðvíkja" msd="VNAPS3" join="right" lemmaRef="bd:575832">viðvíkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="kanna" msd="LSMSN" lemmaRef="bd:551005">kannaður</w>
+            <w lemma="fastur" msd="APWMSD" lemmaRef="bd:561118">fasta</w>
+            <w lemma="rakstrarstað" msd="SMSDAr" join="right" lemmaRef="bd:535659">rakstrarstaðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstaði</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kredittlinking" msd="SFSAar">kredittlinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" lemmaRef="bd:530076">ríkinum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="6" msd="NOgnc" join="left">6</w>
+            <w lemma="inniha" msd="VNAPP3">inniha</w>
+            <w lemma="lda" msd="VIAtnp">lda</w>
+            <w lemma="áseting" msd="SFPAar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" join="right" lemmaRef="bd:535659">rakstrarstaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TT">Stk.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="serstakur" msd="DNd" lemmaRef="bd:561161">serstakt</w>
+            <w lemma="umrøða" msd="LSFPN" lemmaRef="bd:553699">umrøddar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="grein" msd="SFPDar" lemmaRef="bd:576666">greinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="sáttmáli" msd="SMSDar" join="right" lemmaRef="bd:513991">sáttmála</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="ar" msd="APSFPN" lemmaRef="bd:576757">ar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="grein" msd="SFPDAr" join="right" lemmaRef="bd:576666">greinunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="vísa" msd="VNAPP3" lemmaRef="bd:553515">vísa</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skatting" msd="SMSNAr" lemmaRef="bd:525839">skattingin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" lemmaRef="bd:530076">ríki</w>
+            <w lemma="num" msd="SNSDAr" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="rakstrarstaður" msd="SMSNAr">rakstrarstaðurin</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bein" msd="DNd" lemmaRef="bd:514417">bein</w>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fastur" msd="APWMSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="rakstrarstaður" msd="SMSAAr" join="right">rakstrarstaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skipa" msd="SFSNar" join="right" lemmaRef="bd:522761">Skipa</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="loftferðsla" msd="SFSNar" lemmaRef="bd:586653">loftferðsla</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipa</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="loftferðsluvirksemi" msd="SNSDar">loftferðsluvirksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sáttmálabundin" msd="APWNSD" lemmaRef="bd:581192">sáttmálabundna</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="virksemi" msd="SNSAAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="r" msd="SNPNar">r</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">Sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="førur" msd="SFPNaP" lemmaRef="bd:555104">Før</w>
+            <w lemma="oy" msd="SFPNaP" lemmaRef="bd:576505">oyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr">skattagrundarlagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="málbering" msd="SFSDAr" lemmaRef="bd:525458">málberingini</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="222" msd="NOgnc">222</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" join="right" lemmaRef="bd:553611">nýta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðlíkahalda" msd="VIAtnp" lemmaRef="bd:576148">viðlíkahalda</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="VIAtnp" lemmaRef="bd:549594">leiga</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="bingja" msd="SFPAar" lemmaRef="bd:519245">bingjur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heruppií" msd="DNd" join="left">heruppií</w>
+            <w lemma="viðfestivognur" msd="SMPAar" lemmaRef="bd:542181">viðfestivognar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tól" msd="SNPAar" lemmaRef="bd:577083">tól</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bingjuflutningur" msd="SMSAar" join="right">bingjuflutning</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góður" msd="SNSGar" lemmaRef="bd:535951">góðs</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vøruflutningur" msd="SMSAar" join="right">vøruflutning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skattas" msd="VIAtnp">skattas</w>
+            <w lemma="t" msd="SNSAar">t</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bingj" msd="SFPNAr">bingj</w>
+            <w lemma="urna" msd="SFPNAr" lemmaRef="bd:551053">urnar</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="RNSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="sáttmálabundin" msd="APWNSD" lemmaRef="bd:581192">sáttmálabundna</w>
+            <w lemma="ríki" msd="SNSDAr" lemmaRef="bd:530076">ríkinum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="virki" msd="SNSNar" join="right" lemmaRef="bd:530198">Virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="binda" msd="LSNPN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="grein" msd="SFSNAr" lemmaRef="bd:576666">Greinin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="sokallaður" msd="APWNSA" lemmaRef="bd:579991">sokallaða</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="arm’s" msd="F" join="left">arm’s</w>
+            <w lemma="length" msd="F" join="right">length</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="hugtak" msd="SNSAAr" lemmaRef="bd:537698">hugtakið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="bundin" msd="APSNPA" lemmaRef="bd:581068">bundin</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skilja" msd="VIMtnp" lemmaRef="bd:576280">skiljast</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="seg" msd="PXg3nG" lemmaRef="bd:513681">sín</w>
+            <w lemma="ámillum" msd="DNd">ámillum</w>
+            <w lemma="bundin" msd="APSNPN" lemmaRef="bd:581068">bundin</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="móðurfelag" msd="SNSNar" lemmaRef="bd:535623">móðurfelag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="dótt" msd="LSNSN">dótt</w>
+            <w lemma="urfelag" msd="SNSNar">urfelag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handla" msd="VNAPP3" lemmaRef="bd:550300">handla</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="treyt" msd="SFPDar" lemmaRef="bd:536371">treytum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hø" msd="VNAAP3">hø</w>
+            <w lemma="vdu" msd="VNAAP3">vdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fríur" msd="APWMSD" lemmaRef="bd:563109">fría</w>
+            <w lemma="marknaður" msd="SMSDAr" join="right" lemmaRef="bd:566163">marknaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="sáttmálabundin" msd="APWNPN" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPNAr" lemmaRef="bd:530076">ríkini</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="skattingargrundarlag" msd="SNSAAr" join="right">skattingargrundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSFSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" join="right" lemmaRef="bd:514174">verið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="felag" msd="SNPNAr" lemmaRef="bd:535493">feløgini</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="handla" msd="VUAtnp" lemmaRef="bd:550300">handlað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="vanligur" msd="APSFPD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="marknaðartreyt" msd="SFPDar" join="right">marknaðartreytum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">Vinningsbýti</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">Vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">ein</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áse" msd="LSNSN">áse</w>
+            <w lemma="tt" msd="LSNSN" join="right">tt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="áseting" msd="SFSAAr" lemmaRef="bd:526495">ásetingina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sáttmálabundin" msd="APWNSD" lemmaRef="bd:581192">sáttmálabundna</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="felag" msd="SNSNAr" join="right" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="vinna" msd="SNSAAr" lemmaRef="bd:575908">vinn</w>
+            <w lemma="ingsbýtið" msd="SNSAAr">ingsbýtið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="uppum" msd="DGd" lemmaRef="bd:587526">uppum</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bruttoupphædd" msd="SFSDAr" join="right">bruttoupphæddini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áse" msd="LSNSN">áse</w>
+            <w lemma="tt" msd="LSNSN" join="right">tt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="domicilland" msd="SNSNar">domicilland</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kredittlinking" msd="SFSAar">kredittlinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gjalda" msd="LSNPN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDAr" lemmaRef="bd:573235">vinningsbýtinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr">partapeninginum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="vinningsbýti" msd="SNSAAr" join="right" lemmaRef="bd:573235">vinningsbýtið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="kelduland" msd="SNSNAr">keldulandið</w>
+            <w lemma="kortini" msd="DNd" lemmaRef="bd:587341">kortini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="vinningsbýti" msd="SNSAAr" join="right" lemmaRef="bd:573235">vinningsbýtið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">Vinningsbýti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="frítikið" msd="LSNSN">frítikið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="keldulandsskatt" msd="SMSAar" join="right">keldulandsskatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="keldulandsskattur" msd="SMSNar">keldulandsskattur</w>
+            <w lemma="rindaður" msd="LSMSN">rindaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="føroyskur" msd="APSNSN" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="dótturfelag" msd="SNSDar" join="right" lemmaRef="bd:535482">dótturfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyr" msd="SMSNar">heimahoyr</w>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="norðurland" msd="SNSDar" join="right">norðurlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="føroyskur" msd="APWNSN" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr">partapeninginum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningsbýti" msd="SNSNAr" lemmaRef="bd:573235">Vinningsbýtið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="að" msd="DNd">að</w>
+            <w lemma="fullur" msd="LSNSN" lemmaRef="bd:562108">fult</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">Bert</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="føroyskur" msd="APWNSN" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr">partapeninginum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinningsbýti" msd="SNSNAr" lemmaRef="bd:573235">vinningsbýtið</w>
+            <w lemma="skattafríur" msd="APSNSN" lemmaRef="bd:563116">skattafrítt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS" join="right">jbr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundum" msd="APSNSD">sáttmálabundum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="ein" msd="PIMpSA" lemmaRef="bd:513752">ein</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSMPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="persónfelagsskapur" msd="SMPAar" join="right">persónfelagsskapir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eiga" msd="VIAtnp" lemmaRef="bd:576382">eiga</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útgjaldandi" msd="Adegnc">útgjaldandi</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">Felagsins</w>
+            <w lemma="lutur" msd="SMSNar" lemmaRef="bd:566115">lutur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útgjaldandi" msd="Adegnc">útgjaldandi</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="ogna" msd="SMSAar" lemmaRef="bd:550912">ognar</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="mótsvara" msd="SMSDar">mótsvara</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="lutur" msd="SMSDar" join="right" lemmaRef="bd:566115">luti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="persónfelagsskapur" msd="SMSAAr">persónfelagsskapin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="persónfelagsskapur" msd="SMPAAr" join="right">persónfelagsskapirnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="serligur" msd="APSFSN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="áseting" msd="SFSNar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinningsbýti" msd="SNSAar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fe" msd="APSMPD">fe</w>
+            <w lemma="løgur" msd="SMPDar" join="right" lemmaRef="bd:538531">løgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Ísland" msd="SNSDaP" join="right" lemmaRef="bd:576456">Íslandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="íslendskur" msd="APSFPD" lemmaRef="bd:557695">íslendskum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSNSD" lemmaRef="bd:557602">ávísum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="223" msd="NOgnc">223</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útlutaður" msd="LSNSA" lemmaRef="bd:580841">útlutað</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="serligur" msd="APSFSN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Ísland" msd="SNSNaP" join="right" lemmaRef="bd:576456">Ísland</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="ina" msd="PDFpSA">ina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="slíkur" msd="PINpSA" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="vinningsbýti" msd="SNSAar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="móðurfelag" msd="SNSNar" lemmaRef="bd:535623">móðurfelag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="norðurland" msd="SNSDar" join="right">norðurlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="rindaða" msd="APWNSA">rindaða</w>
+            <w lemma="vinningsbýti" msd="SNSAAr" join="right" lemmaRef="bd:573235">vinningsbýtið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partabrævaogn" msd="SFSNar" join="right">partabrævaogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="grunda" msd="VNAPS3" lemmaRef="bd:549473">grundar</w>
+            <w lemma="vinningur" msd="SNSAAr" lemmaRef="bd:542165">vinnings</w>
+            <w lemma="býti" msd="SNSAAr" join="right" lemmaRef="bd:572096">býtið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="samban" msd="SMSAar">samban</w>
+            <w lemma="d" msd="SMSAar">d</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" join="right" lemmaRef="bd:535659">rakstrarstaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fríur" msd="APSFSA" lemmaRef="bd:563109">fría</w>
+            <w lemma="vinna" msd="SFSAar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fastur" msd="APWNSD" lemmaRef="bd:561118">fasta</w>
+            <w lemma="stað" msd="SNSDAr" lemmaRef="bd:535747">stað</w>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vinningsbýti" msd="SNSNAr" join="right" lemmaRef="bd:573235">vinningsbýtið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="rakstrarstaður" msd="SMSNAr">rakstrarstaðurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastur" msd="APWNSN" lemmaRef="bd:561118">fasta</w>
+            <w lemma="stað" msd="SNSNAr" lemmaRef="bd:535747">staðið</w>
+            <w lemma="liggja" msd="VNAPS3" join="right" lemmaRef="bd:576388">liggur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">Málberingin</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="v" msd="LSNSN" join="left">v</w>
+            <w lemma="inningsbýti" msd="SNSNar" join="right">inningsbýti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="lýst" msd="LSFSN">lýst</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="parta" msd="SNPDar" lemmaRef="bd:552528">parta</w>
+            <w lemma="bræv" msd="SNPDar" join="right" lemmaRef="bd:527774">brøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutaprógv" msd="SNPDar" lemmaRef="bd:571657">lutaprógvum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="rættindi" msd="SNPDar" join="right" lemmaRef="bd:574258">rættindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skuldarbræv" msd="SNPNar" join="right" lemmaRef="bd:538252">skuldarbrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sam" msd="VNAPS3">sam</w>
+            <w lemma="bært" msd="LSNSN">bært</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="útlutandi" msd="Adegnc">útlutandi</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="skipan" msd="SFSDar" join="right" lemmaRef="bd:535389">skipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sáttmálabundin" msd="APWNSD" lemmaRef="bd:581192">sáttmálabundna</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="haðani" msd="DNd" lemmaRef="bd:587273">haðani</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="stava" msd="VNAPS3" join="right" lemmaRef="bd:552727">stavar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">Renta</w>
+            <w lemma="renta" msd="SFPNar" join="right" lemmaRef="bd:522267">Rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSFPN" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skattur" msd="VIMtnp" lemmaRef="bd:531119">skatt</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ACWNSD" lemmaRef="bd:555778">seinna</w>
+            <w lemma="nevna" msd="LWNSD" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="hoyra" msd="Adegnc" join="right" lemmaRef="bd:553379">hoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rentuinntøka" msd="SFSNAr" lemmaRef="bd:522268">rentuinntøkan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="rentuinntøka" msd="SFSAAr" join="right" lemmaRef="bd:522268">rentuinntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="førur" msd="SFPNaP" lemmaRef="bd:555104">Før</w>
+            <w lemma="oy" msd="SFPNaP" join="right" lemmaRef="bd:576505">oyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="rentuinntøka" msd="SFSAAr" join="right" lemmaRef="bd:522268">rentuinntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rentuinntøka" msd="SFSNAr" lemmaRef="bd:522268">Rentuinntøkan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="ti" msd="LSFSN">ti</w>
+            <w lemma="kin" msd="LSFSN">kin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr">skattagrundarlagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="krav" msd="SNSNAr" join="right" lemmaRef="bd:537766">kravið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="renta" msd="SFSNAr" lemmaRef="bd:522267">rentan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="sam" msd="SNSAar">sam</w>
+            <w lemma="band" msd="SNSAar" lemmaRef="bd:527813">band</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" join="right" lemmaRef="bd:535659">rakstrarstaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="fríur" msd="APSFSD" lemmaRef="bd:563109">fríari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="staður" msd="SMSDar" join="right" lemmaRef="bd:566929">staði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="renta" msd="SFSNAr" lemmaRef="bd:522267">rentan</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="rakstrarstaður" msd="SMSNAr">rakstrarstaðurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="staður" msd="SMSNAr" lemmaRef="bd:566929">staðurin</w>
+            <w lemma="liggja" msd="VNAPS3" join="right" lemmaRef="bd:576388">liggur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">málberingin</w>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">renta</w>
+            <w lemma="lýst" msd="LSFSN">lýst</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuldarbræv" msd="SNPDar" lemmaRef="bd:538252">skuldarbrøvum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tryggja" msd="LSNPN" lemmaRef="bd:549740">tryggjað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="veðhald" msd="SNSDar" lemmaRef="bd:517623">veðhaldi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">Málberingin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="serstakligur" msd="DNd" lemmaRef="bd:556506">serstakliga</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríkisbrævalán" msd="SNPDar">ríkisbrævalánum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lánsbræv" msd="SNPDar" lemmaRef="bd:538214">lánsbrøvum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skuldarbræv" msd="SNPDar" join="right" lemmaRef="bd:538252">skuldarbrøvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="kursvinningur" msd="SMSNar">kursvinningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="ríkisbrævalán" msd="SNPDar" join="right">ríkisbrævalánum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lánsbræv" msd="SNPDar" lemmaRef="bd:538214">lánsbrøvum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skuldarbræv" msd="SNPDar" join="right" lemmaRef="bd:538252">skuldarbrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dragurenta" msd="SFSNar" lemmaRef="bd:519639">Dragurenta</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="straftillæg" msd="SNSNar" join="both">straftillæg</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ve" msd="VNAPS3">ve</w>
+            <w lemma="rður" msd="VNAPS3">rður</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">renta</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="samband" msd="SNSNar" lemmaRef="bd:527997">samband</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tann" msd="RMSAD" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="rena" msd="SFSAAr" lemmaRef="bd:553321">rent</w>
+            <w lemma="una" msd="SFSAAr">una</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSAD" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="rentugjald" msd="SNSAAr" join="right">rentugjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="triði" msd="APWMSA" lemmaRef="bd:530597">triðja</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="føra" msd="VUAtnp" lemmaRef="bd:553403">ført</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="renta" msd="SFSNAr" lemmaRef="bd:522267">rentan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="t" msd="PPF3SA">t</w>
+            <w lemma="a" msd="RFSAD">a</w>
+            <w lemma="renta" msd="SFSAar" join="right" lemmaRef="bd:522267">rentu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="avtala" msd="LSFSN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="óheftur" msd="APSMPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="upphædd" msd="SFSNAr" join="right" lemmaRef="bd:536498">upphæddin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentuáseting" msd="SFPDAr">rentuásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tillaga" msd="LSFSN" join="right" lemmaRef="bd:549521">tillagað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="224" msd="NOgnc">224</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="nýtslugjald" msd="SNSNar" lemmaRef="bd:537927">Nýtslugjald</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="royalty" msd="F" join="both">royalty</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nýtslugjald" msd="SNPNar" join="right" lemmaRef="bd:537927">Nýtslugjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSNPN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APSMSN" lemmaRef="bd:564347">rættur</w>
+            <w lemma="ognari" msd="SMSNar" lemmaRef="bd:546849">ognari</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýtslugjald" msd="SNSDAr" join="right" lemmaRef="bd:537927">nýtslugjaldinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="n" msd="SNSNAr">n</w>
+            <w lemma="ýtslugjaldið" msd="SNSNAr">ýtslugjaldið</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="nýtslugjald" msd="SNSAAr" join="right" lemmaRef="bd:537927">nýtslugjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="førur" msd="SFPDaP" lemmaRef="bd:555104">Før</w>
+            <w lemma="oy" msd="SFPDaP" join="right" lemmaRef="bd:576505">oyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nýtslugjald" msd="SNSNAr" lemmaRef="bd:537927">Nýtslugjaldið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="tiki" msd="LSNSN">tiki</w>
+            <w lemma="ð" msd="LSNSN">ð</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr">skattagrundarlagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ogn" msd="SFSNar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="nýtslugjald" msd="SNSDar" lemmaRef="bd:537927">nýtslugjaldi</w>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="staður" msd="SMSAar" join="right" lemmaRef="bd:566929">stað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýtslugjald" msd="SNPNar" lemmaRef="bd:537927">nýtslugjøld</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattaði</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="rakstrarstaður" msd="SMSNAr">rakstrarstaðurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="staður" msd="SMSNAr" lemmaRef="bd:566929">staðurin</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="málbering" msd="SFSNAr" lemmaRef="bd:525458">Málberingin</w>
+            <w lemma="nýtslugjald" msd="SNSNar" join="right" lemmaRef="bd:537927">nýtslugjald</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="royalty" msd="F" join="left">royalty</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="smb." msd="TS">smb.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gjalding" msd="SFSAar" lemmaRef="bd:524957">gjalding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PINpSD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýur" msd="VIAtnp" lemmaRef="bd:563148">ný</w>
+            <w lemma="tann" msd="VIAtnp" lemmaRef="bd:587908">ta</w>
+            <w lemma="einhvør" msd="PIMpSA" lemmaRef="bd:587910">einhvønn</w>
+            <w lemma="upphavsrættur" msd="SMSAar">upphavsrætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bókmentaligur" msd="APSNSA" join="right" lemmaRef="bd:556013">bókmentaligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="listarligur" msd="APSNSA" lemmaRef="bd:556693">listarligt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vísindaligur" msd="APSNSA" lemmaRef="bd:555880">vísindaligt</w>
+            <w lemma="verk" msd="SNSAar" join="right" lemmaRef="bd:517602">verk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heruppií" msd="DNd" join="left">heruppií</w>
+            <w lemma="spælifilmur" msd="SMSAar" join="right" lemmaRef="bd:530701">spælifilm</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="filmur" msd="SMPAar" lemmaRef="bd:530696">filmar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="band" msd="SNSAar" lemmaRef="bd:527813">bond</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útvarp" msd="SMPAar" lemmaRef="bd:537104">útvarps</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjónvarp" msd="SMPAar" lemmaRef="bd:537246">sjónvarps</w>
+            <w lemma="sending" msd="SFPAar" join="right" lemmaRef="bd:525778">sendingar</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="einkarrættindi" msd="SNPNar" join="right">einkarrættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vørumerki" msd="SNPNar" join="right" lemmaRef="bd:530205">vørumerki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mynstur" msd="SNPNar" lemmaRef="bd:529474">mynstur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyrimynd" msd="SFPAar" join="right" lemmaRef="bd:534033">fyrimyndir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tekning" msd="SFPAar" lemmaRef="bd:526129">tekning</w>
+            <w lemma="ar" msd="SFPAar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="loyniligur" msd="APSMPA" lemmaRef="bd:556288">loyniligar</w>
+            <w lemma="formáli" msd="SMPAar" lemmaRef="bd:545389">formálar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="formil" msd="SMPAar" join="both" lemmaRef="bd:582823">formlar</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="loyniligur" msd="APSMSA" lemmaRef="bd:556288">loyniligan</w>
+            <w lemma="framleiðsluháttur" msd="SMSAar" join="right">framleiðsluhátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ídna" msd="APSMSA" join="right" lemmaRef="bd:550870">ídnaðar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="handil" msd="SMSGar" join="right" lemmaRef="bd:567172">handils</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vísindaligur" msd="APSFPA" lemmaRef="bd:555880">vísindaligar</w>
+            <w lemma="roynd" msd="SFPAar" lemmaRef="bd:535147">royndir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunnleiki" msd="SMSAar" join="right" lemmaRef="bd:513995">kunnleika</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="lýsing" msd="SFSNar" lemmaRef="bd:525379">lýsing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýtslugjald" msd="SNSDar" lemmaRef="bd:537927">nýtslugjaldi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="júst" msd="DNd" lemmaRef="bd:587338">júst</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="samur" msd="PIFpSN" join="right" lemmaRef="bd:562852">sama</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="c" msd="TS">c</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="samband" msd="SNSNar" lemmaRef="bd:527997">samband</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tann" msd="PDMpSA" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="nýtslugjald" msd="SNSAAr" join="right" lemmaRef="bd:537927">nýtslugjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PDMpSA" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="nýtslugjald" msd="SNSAAr" join="right" lemmaRef="bd:537927">nýtslugjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="triði" msd="APWMSA" lemmaRef="bd:530597">triðja</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="føra" msd="VUAtnp" lemmaRef="bd:553403">ført</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nýtslugjald" msd="SNSNAr" lemmaRef="bd:537927">nýtslugjaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="gjald" msd="SNSAAr" join="right" lemmaRef="bd:537638">gjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="avtala" msd="LSNSN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="óheftur" msd="APSMPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="upphædd" msd="SFSNAr" join="right" lemmaRef="bd:536498">upphæddin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="nýtslugjald" msd="SNSAar" lemmaRef="bd:537927">nýtslugjald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tillaga" msd="LSFSN" join="right" lemmaRef="bd:549521">tillagað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kapitalvinningur" msd="SMSNar" lemmaRef="bd:539938">Kapitalvinningur</w>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APWFSN" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="ríki" msd="SNSNar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="skatta" msd="VNAPS3" lemmaRef="bd:552600">skattar</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kredittlinking" msd="SFSAar">kredittlinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" join="right" lemmaRef="bd:554888">bert</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Fø" msd="SFPDaP">Fø</w>
+            <w lemma="royum" msd="SFPDaP">royum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="internum" msd="APSFPD">internum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="linking" msd="SFSAar" lemmaRef="bd:525293">linking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="høvuðsheiti" msd="SNPDar" lemmaRef="bd:572374">høvuðsheitum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fastur" msd="APSFSN" lemmaRef="bd:561118">føst</w>
+            <w lemma="ogn" msd="SFSNar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="fastur" msd="APWFSN" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="felags" msd="APWNSG" lemmaRef="bd:524395">felags</w>
+            <w lemma="ins" msd="SNSGAr">ins</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="áðrenn" msd="CS" join="left" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fastur" msd="APSFSN" lemmaRef="bd:561118">føst</w>
+            <w lemma="ogn" msd="SFSNar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="skatta" msd="VNMPS3" lemmaRef="bd:552600">skattast</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="fastogn" msd="APSNPD" lemmaRef="bd:533875">fastognar</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="partabræv" msd="SNPDar" join="left" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvur" msd="APSFSD" lemmaRef="bd:555235">sjálvari</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fastur" msd="ASWFSD" lemmaRef="bd:561118">føstu</w>
+            <w lemma="ogn" msd="SFSDAr" join="right" lemmaRef="bd:576965">ognini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="vinningur" msd="SMSAAr" lemmaRef="bd:542165">vinningin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" join="right" lemmaRef="bd:538228">partabrøvunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ogn" msd="SFSNAr" join="right" lemmaRef="bd:576965">ognin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattingarrættur" msd="SMSDAr">skattingarrættinum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="partabræv" msd="SNPAAr" join="right" lemmaRef="bd:538228">partabrøvini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="skyldugur" msd="APSMSN" lemmaRef="bd:554317">skyldugur</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="225" msd="NOgnc">225</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avmarka" msd="LSFSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" join="right" lemmaRef="bd:538228">partabrøvum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="internum" msd="APSFPD">internum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="CS">a</w>
+            <w lemma="t" msd="PPN3SN">t</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="partabræv" msd="SNPAar" join="right" lemmaRef="bd:538228">partabræv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="áseting" msd="SFSAar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="sáttmálabundin" msd="APSNSN" lemmaRef="bd:581192">sáttmálabundið</w>
+            <w lemma="ríki" msd="SNSNAr" lemmaRef="bd:530076">ríkið</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="vinningur" msd="SMSAAr" join="right" lemmaRef="bd:542165">vinningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kreditlinking" msd="SFSAar">kreditlinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="leysafæ" msd="SNSAar" join="right" lemmaRef="bd:518930">leysafæ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnufæ" msd="SNSDar">vinnufænum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstaði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="leysafæ" msd="SNSAar" join="right" lemmaRef="bd:518930">leysafæ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ráða" msd="VNAPS3" lemmaRef="bd:576406">ræður</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fríur" msd="APSFSA" lemmaRef="bd:563109">fría</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="staður" msd="SMSDar" join="right" lemmaRef="bd:566929">staði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="rakstrarstaður" msd="SMSNAr">rakstrarstaðurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="staður" msd="SMSNAr" lemmaRef="bd:566929">staðurin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APWMSD" lemmaRef="bd:561118">fasta</w>
+            <w lemma="rakstrarstað" msd="SMSDAr" lemmaRef="bd:535659">rakstrarstaðnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastur" msd="APWNSD" lemmaRef="bd:561118">fasta</w>
+            <w lemma="stað" msd="SNSDAr" join="right" lemmaRef="bd:535747">staðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="virki" msd="SNSNar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="leysafæ" msd="SNSAar" join="right" lemmaRef="bd:518930">leysafæ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kredittur" msd="SFSAar" lemmaRef="bd:531070">kreditt</w>
+            <w lemma="linking" msd="SFSAar" lemmaRef="bd:525293">linking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="Stk." msd="TT">Stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leysafæ" msd="SNSDar" join="right" lemmaRef="bd:518930">leysafæ</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="knýta" msd="LSNSN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="rakstur" msd="SMSDAr" lemmaRef="bd:567627">rakstrinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="selja" msd="VNAPS3" join="right" lemmaRef="bd:576279">selur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinningur" msd="SMSAar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="bingja" msd="SFPAar" lemmaRef="bd:519245">bingjur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heruppií" msd="DNd" join="left">heruppií</w>
+            <w lemma="viðfestur" msd="VNAAS3" lemmaRef="bd:559929">viðfesti</w>
+            <w lemma="vognur" msd="SMPAar" lemmaRef="bd:542189">vognar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tól" msd="SNPAar" lemmaRef="bd:577083">tól</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bingjuflutningur" msd="SMSAar" join="right">bingjuflutning</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góðsflutningur" msd="SMSAar" join="right">góðsflutning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bingja" msd="SFPNAr" lemmaRef="bd:519245">bingjurnar</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="staður" msd="SMPAar" lemmaRef="bd:566929">staðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="RNSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="sáttur" msd="APWNSD" lemmaRef="bd:561824">sátt</w>
+            <w lemma="málabundna" msd="APWNSD">málabundna</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="slíkur" msd="PIMpSA" lemmaRef="bd:555427">slíkan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyr" msd="Adegnc">heimahoyr</w>
+            <w lemma="anda" msd="APSMSN" lemmaRef="bd:549434">andi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="knýta" msd="LSNSN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">Vinningurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="held" msd="DNC" lemmaRef="bd:530543">held</w>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr">skattagrundarlagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="hon" msd="PPF3PD" lemmaRef="bd:513683">teim</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1-5" msd="NOgnc" join="right">1-5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="seljari" msd="SMSNAr" lemmaRef="bd:547335">seljarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="SMSDAr" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lutur" msd="SMPDar" lemmaRef="bd:566115">lutum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felagi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónfelag" msd="SNSGar">persónfelags</w>
+            <w lemma="skap" msd="SNSDar" join="right" lemmaRef="bd:536850">skapi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinna" msd="LSMSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="likamligur" msd="APSMSD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verða" msd="LSMSN" lemmaRef="bd:576404">vorðin</w>
+            <w lemma="heimahoyr" msd="APSMSN">heimahoyr</w>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="fyrstnevnda" msd="APWNSD">fyrstnevnda</w>
+            <w lemma="sáttmálabundin" msd="APWNSD" lemmaRef="bd:581192">sáttmálabundna</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="avhending" msd="SFSNAr" lemmaRef="bd:524466">avhendingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" join="right" lemmaRef="bd:538228">partabrøvunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutur" msd="SMPDAr" lemmaRef="bd:566115">lutunum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættindi" msd="SNPDAr" lemmaRef="bd:574258">rættindunum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="nakrantíð" msd="DNd" lemmaRef="bd:587349">nakrantíð</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="tíggju" msd="NCgnc" lemmaRef="bd:530558">tíggju</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="halda" msd="VNAAS3" lemmaRef="bd:576164">helt</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWNSD">fyrstnevnda</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">Tað</w>
+            <w lemma="fyrstnevnda" msd="APWNSN">fyrstnevnda</w>
+            <w lemma="ríki" msd="SNSNar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="virðisøking" msd="SFSAar" join="right">virðisøking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSFSN" join="right" lemmaRef="bd:576176">komin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="likamligur" msd="APWMSN" lemmaRef="bd:556552">likamligi</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="gera" msd="VNMAS3" lemmaRef="bd:575738">gjørdist</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="RNSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="sáttmálabundin" msd="APWNSD" lemmaRef="bd:581192">sáttmálabundna</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felagi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="per" msd="F" lemmaRef="bd:586895">per</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sónfelagsskapi" msd="SMSDar">sónfelagsskapi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" join="right" lemmaRef="bd:550959">roknað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="ogn" msd="SFPNar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWNSD">fyrstnevnda</w>
+            <w lemma="ríki" msd="SNSDAr" lemmaRef="bd:530076">ríkinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatta</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="226" msd="NOgnc">226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhenda" msd="SMSAar" lemmaRef="bd:553757">avhendan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lutur" msd="SMPDar" lemmaRef="bd:566115">lutum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felagi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónfelagsskapur" msd="SMSDar" join="right">persónfelagsskapi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">Vinningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avmarka" msd="LSNSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatting" msd="SFPDar" lemmaRef="bd:525839">skattingar</w>
+            <w lemma="rættur" msd="SMSDAr" lemmaRef="bd:566096">rættinum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="kelduland" msd="SNSNar" join="right">kelduland</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="protokol" msd="SMSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">tess</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="staðfesta" msd="LSMSA" lemmaRef="bd:553837">staðfestan</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="flyta" msd="VNAPS3" lemmaRef="bd:576302">flytur</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="halda" msd="LSMSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvur" msd="APWFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="flyting" msd="SFSAAr" join="right" lemmaRef="bd:524837">flytingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nerva" msd="LSMSN" lemmaRef="bd:552848">nervaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fríur" msd="APSFSN" lemmaRef="bd:563109">Frí</w>
+            <w lemma="vinna" msd="SFSNar" lemmaRef="bd:524070">vinna</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSFSD" lemmaRef="bd:563109">fríari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="sjálvstøðugur" msd="APSNSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="lækni" msd="SMSNar" join="right" lemmaRef="bd:513810">lækni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sakførari" msd="SMSNar" join="right" lemmaRef="bd:547276">sakførari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verkfrøðingur" msd="SMSNar" join="right" lemmaRef="bd:542125">verkfrøðingur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arkitektur" msd="SMSNar" join="right" lemmaRef="bd:538710">arkitektur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kelduland" msd="SNSNAr">Keldulandið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="slíkur" msd="PIFpSA" lemmaRef="bd:555427">slíka</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="staður" msd="SMSAar" lemmaRef="bd:566929">stað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="støðugur" msd="DNd" lemmaRef="bd:554391">støðugt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGar" lemmaRef="bd:537358">taks</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="røkja" msd="VIAtnp" lemmaRef="bd:554082">røkja</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="sín" msd="PEN3SA" join="right" lemmaRef="bd:513755">sítt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="e" msd="CS">e</w>
+            <w lemma="lla" msd="DId">lla</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="dvølir" msd="VNAPS3">dvølir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr">keldulandinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="tíðarskeið" msd="SNPDar" join="right" lemmaRef="bd:571071">tíðarskeiðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="183" msd="NOgnc">183</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kelduland" msd="SNSNAr">keldulandið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skattur" msd="VIAtnp" lemmaRef="bd:531119">skatt</w>
+            <w lemma="a" msd="VIAtnp">a</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="áseting" msd="SFSDAr" join="right" lemmaRef="bd:526495">ásetingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kredittlink" msd="SFSAar">kredittlink</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="orðing" msd="SFSNAr" lemmaRef="bd:525557">Orðingin</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="fastur" msd="APSMSN" join="left" lemmaRef="bd:561118">fastur</w>
+            <w lemma="staður" msd="SMSNar" join="right" lemmaRef="bd:566929">staður</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="málbering" msd="SFSDAr" lemmaRef="bd:525458">málberingini</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="fastur" msd="APSMSN" join="left" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstur" msd="SMSNar" lemmaRef="bd:567627">rakstrar</w>
+            <w lemma="staður" msd="SMSNar" join="right" lemmaRef="bd:566929">staður</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lýstur" msd="LSMSN">lýstur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="orðing" msd="SFSNAr" lemmaRef="bd:525557">orðingin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skrivstova" msd="SFSAar" lemmaRef="bd:522825">skrivstovu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="viðtaluhøli" msd="SNSAar" lemmaRef="bd:584591">viðtaluhøli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðgerðarhøli" msd="SNSAar">viðgerðarhøli</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="líknandi" msd="Adegnc" join="right" lemmaRef="bd:563845">líknandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="skiftafólk" msd="SNPNar">skiftafólk</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="venda" msd="VIAtnp" lemmaRef="bd:553767">venda</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="staðfesta" msd="VIMtnp" lemmaRef="bd:553837">staðfestast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">staður</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="samur" msd="PINpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="atlit" msd="SNPNar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="nýta" msd="LSNPN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="staðfesta" msd="LSMSN" join="right" lemmaRef="bd:553837">staðfestur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="persónligur" msd="APSNSN" lemmaRef="bd:556620">Persónligt</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænastuviðurskifti" msd="SNPDar">tænastuviðurskiftum</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónligur" msd="APSNSD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænastuviðurskifti" msd="SNPDar">tænastuviðurskiftum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" join="right" lemmaRef="bd:552600">skattað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="samsýning" msd="SFSNAr" join="right" lemmaRef="bd:525762">samsýningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAAr" join="right" lemmaRef="bd:571970">arbeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænastuviðurskifti" msd="SNPDar">tænastuviðurskiftum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="eksemptiónslinking" msd="SFSAar">eksemptiónslinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsríki" msd="SNSDAr" join="right">arbeiðsríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" join="right" lemmaRef="bd:513694">at</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="løntakari" msd="SMSNAr" lemmaRef="bd:546478">løntakarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="dvølja" msd="VNAPS3" lemmaRef="bd:576287">dvølur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr">keldulandinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="183" msd="NOgnc">183</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="lønarinntøka" msd="SFSNAr" lemmaRef="bd:521417">lønarinntøkan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rindað" msd="LSFSN">rindað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsland" msd="SNSDAr" join="right">arbeiðslandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="c." msd="TT">c.</w>
+            <w lemma="lønarsamsýning" msd="SFSNAr" lemmaRef="bd:525374">lønarsamsýningin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="leggja" msd="LSFSN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="stað" msd="SNSAar" join="right" lemmaRef="bd:535747">stað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="d." msd="TS">d.</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiðsútleigan" msd="SMSAAr" join="right">arbeiðsútleigan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="227" msd="NOgnc">227</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="fýra" msd="NCgnc" lemmaRef="bd:530550">fýra</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lúka" msd="LSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsríki" msd="SNSDAr" join="right">arbeiðsríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="fýra" msd="NCgnc" lemmaRef="bd:530550">fýra</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="LSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="heimland" msd="SNSNAr" join="right" lemmaRef="bd:584636">heimlandið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelduland" msd="SNSDAr">keldulandinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innvunnin" msd="LSFSN">innvunnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tíður" msd="SMSGar" lemmaRef="bd:563490">tíðar</w>
+            <w lemma="skeið" msd="SNSDar" join="right" lemmaRef="bd:571040">skeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="uppum" msd="DGd" lemmaRef="bd:587526">uppum</w>
+            <w lemma="183" msd="NOgnc">183</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kelduland" msd="SNSNAr">keldulandið</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tøka" msd="SFSAAr" join="right" lemmaRef="bd:523802">tøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAAr" lemmaRef="bd:566096">rættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeið" msd="SMSNAr" lemmaRef="bd:570905">arbeiðs</w>
+            <w lemma="gevari" msd="SMSNAr" lemmaRef="bd:513800">gevarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verð</w>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="l" msd="DNd">l</w>
+            <w lemma="øgd" msd="LSFSN">øgd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" join="right" lemmaRef="bd:535659">rakstrarstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDar">keldulandi</w>
+            <w lemma="num" msd="SNSDar" join="right">num</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kelduland" msd="SNSNAr">keldulandið</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" join="right" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiðsútleigan" msd="SMSAAr" join="right">arbeiðsútleigan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="protokol" msd="F">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1996" msd="NOgnc">1996</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðstakari" msd="SMSNar" lemmaRef="bd:544551">arbeiðstakari</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="útleigaður" msd="LSMSN" join="right" lemmaRef="bd:579627">útleigaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="einhvør" msd="PIMpSD" lemmaRef="bd:587910">einhvørjum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="útleigari" msd="SMSDar" join="both" lemmaRef="bd:548661">útleigara</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bjóðaður" msd="LSMSN">bjóðaður</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="arbeiða" msd="VIAtnp" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="einhvør" msd="PIMpSD" lemmaRef="bd:587910">einhvørjum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="arbeið" msd="SMSDar" join="left" lemmaRef="bd:570905">arbeiðs</w>
+            <w lemma="gevari" msd="SMSDar" join="right" lemmaRef="bd:513800">gevara</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiðsgev" msd="SMSNAr">arbeiðsgev</w>
+            <w lemma="ar" msd="SMSNAr" lemmaRef="bd:576757">arin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="leigari" msd="SMSNAr" join="both" lemmaRef="bd:546271">leigarin</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="nevna" msd="LWNSD" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="rí" msd="SNSDAr">rí</w>
+            <w lemma="kinum" msd="SNSDAr" join="right">kinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útleigari" msd="SMSNAr" lemmaRef="bd:548661">útleigarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="held" msd="DNC" lemmaRef="bd:530543">held</w>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="svar" msd="SNSGar" lemmaRef="bd:518915">svars</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="úrslit" msd="SNSDAr" lemmaRef="bd:517852">úrslitinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDAr" join="right" lemmaRef="bd:571970">arbeiðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðstakari" msd="SMSNar" lemmaRef="bd:544551">arbeiðstakari</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útleigaður" msd="LSMSN" join="right" lemmaRef="bd:579627">útleigaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="heildarmetan" msd="SFSDar" join="right">heildarmetan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ska" msd="VNAPS3">ska</w>
+            <w lemma="l" msd="VNAPS3">l</w>
+            <w lemma="serstakur" msd="APSMSN" lemmaRef="bd:561161">serstakur</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ovari" msd="ASWFSA" lemmaRef="bd:559302">ovastu</w>
+            <w lemma="leiðsla" msd="SFSAAr" lemmaRef="bd:521189">leiðsluna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDAr" join="right" lemmaRef="bd:571970">arbeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b." msd="TS">b.</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiðspláss" msd="SNSDar" join="right" lemmaRef="bd:570264">arbeiðsplássi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="ráða" msd="VNAPS3" lemmaRef="bd:576406">ræður</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útleigari" msd="SMSAAr" lemmaRef="bd:548661">útleigaran</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tíð" msd="SFSDAr" join="right" lemmaRef="bd:536436">tíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="taka" msd="VNAPS3" join="right" lemmaRef="bd:576131">tekur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="samsýning" msd="SFSAAr" lemmaRef="bd:525762">samsýningina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðstakari" msd="SMSNAr" lemmaRef="bd:544551">arbeiðstakarin</w>
+            <w lemma="fáa" msd="VNAPS3" join="right" lemmaRef="bd:576403">fær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d." msd="TS">d.</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="stórur" msd="ASWMSA" lemmaRef="bd:578418">størsta</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="amboð" msd="SNPDAr" lemmaRef="bd:571104">amboðunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilfar" msd="SNSDAr" join="right" lemmaRef="bd:518744">tilfarinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="e." msd="TS">e.</w>
+            <w lemma="útleigari" msd="SMSNAr" lemmaRef="bd:548661">útleigarin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="DNd" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðstakari" msd="SMPDar" lemmaRef="bd:544551">arbeiðstakarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útbúgving" msd="SFSDar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lønarinntøka" msd="SFSNar" lemmaRef="bd:521417">lønarinntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="flaggland" msd="SNSDAr" join="both">flagglandinum</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="ríki" msd="SNSNar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tjóðskaparbræv" msd="SNSDar" join="right">tjóðskaparbrævi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fremmandur" msd="APSNPN" lemmaRef="bd:579142">Fremmand</w>
+            <w lemma="skip" msd="SNPNar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="per" msd="SMSNar" lemmaRef="bd:586895">per</w>
+            <w lemma="sónur" msd="SMSNar">sónur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="leiga" msd="VUAtnp" lemmaRef="bd:549594">leigað</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="sonevndur" msd="APSFPA" lemmaRef="bd:579125">sonevndar</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="bare" msd="F" join="left">bare</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="boat" msd="F" join="both">boat</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="treyt" msd="SFPAar" join="right" lemmaRef="bd:536371">treytir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="javn" msd="DNd">javn</w>
+            <w lemma="mettur" msd="LSNPN" lemmaRef="bd:561729">mett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="danskur" msd="APSNPA" join="right" lemmaRef="bd:562763">donsk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="føroyskur" msd="APSNPA" join="right" lemmaRef="bd:559144">føroysk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íslendskur" msd="APSNPA" join="right" lemmaRef="bd:557695">íslendsk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="norskur" msd="APSNPA" lemmaRef="bd:559121">norsk</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="svenskur" msd="APSNPA" lemmaRef="bd:559086">svensk</w>
+            <w lemma="skip" msd="SNPAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="orðing" msd="SFSNAr" lemmaRef="bd:525557">Orðingin</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="kunna" msd="VNAPS3" join="left" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIAtnp" join="right" lemmaRef="bd:552600">skatta</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bústaðarland" msd="SNSNAr">bústaðarlandið</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="kredittlinking" msd="SFSAar">kredittlinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="fyrri" msd="ASWNPA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tvískattasáttmáli" msd="SMSNAr" lemmaRef="bd:548171">tvískattasáttmálin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="eks" msd="TS" lemmaRef="bd:577120">eks</w>
+            <w lemma="emptiónshátturin" msd="SMSNAr">emptiónshátturin</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="eksemptións" msd="SMSGar">eksemptións</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="giv" msd="LSFSN">giv</w>
+            <w lemma="in" msd="DNd">in</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAAS3" lemmaRef="bd:576422">fall</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">Frá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="kredittlinking" msd="SFSNar">kredittlinking</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="danmark" msd="SFSNaP">Danmark</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="9." msd="NOgnc">9.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ískoytisavtala" msd="SFSAar">ískoytisavtalu</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ískoytisavtala" msd="SFSNAr">ískoytisavtalan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="føroyskur" msd="APSNPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSFSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWFSD" lemmaRef="bd:559144">Føroysku</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">Altjóða</w>
+            <w lemma="skipa" msd="SFSDAP" lemmaRef="bd:522761">Skipa</w>
+            <w lemma="skrá" msd="SFSDAr" join="right" lemmaRef="bd:543844">skránni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="danskur" msd="APSNPD" lemmaRef="bd:562763">donskum</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danskur" msd="APWFSD" lemmaRef="bd:562763">Donsku</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">Altjóða</w>
+            <w lemma="Skipaskr" msd="SFSDAP">Skipaskr</w>
+            <w lemma="á" msd="SFSDAr" lemmaRef="bd:543790">ánni</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="228" msd="NOgnc">228</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tjóðarprógv" msd="SNSAar" join="right" lemmaRef="bd:571676">tjóðarprógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="flaggland" msd="SNSDAr" join="both">flagglandinum</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattalækking" msd="SFSAar">skattalækking</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="føroyskur" msd="APSFPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWFSD" lemmaRef="bd:559144">Føroysku</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">Altjóða</w>
+            <w lemma="skipaskrá" msd="SFSDAP" join="right" lemmaRef="bd:543815">Skipaskránni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="danskur" msd="APSFPD" lemmaRef="bd:562763">donskum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danskur" msd="APWFSD" lemmaRef="bd:562763">Donsku</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">Altjóða</w>
+            <w lemma="skipaskrá" msd="SFSDAP" join="right" lemmaRef="bd:543815">Skipaskránni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fremmandur" msd="APSNPN" lemmaRef="bd:579142">Fremmand</w>
+            <w lemma="skip" msd="SNPNar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="heim" msd="DNd" lemmaRef="bd:586945">heim</w>
+            <w lemma="ahoyrandi" msd="Adegnc">ahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <w lemma="leiga" msd="VNAPS3" lemmaRef="bd:549594">leigar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="sonevndur" msd="APSNSD" lemmaRef="bd:579125">sonevndum</w>
+            <w lemma="bareboat" msd="SNSDar">bareboat</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="treyt" msd="SFPDar" join="left" lemmaRef="bd:536371">treytum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="javnmeta" msd="LSNPN" lemmaRef="bd:553541">javnmett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="føroyskur" msd="APSNPA" lemmaRef="bd:559144">føroysk</w>
+            <w lemma="skip" msd="SNPAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWFSD" lemmaRef="bd:559144">Føroysku</w>
+            <w lemma="altjóða" msd="APWFSD" lemmaRef="bd:564191">Altjóða</w>
+            <w lemma="skipaskrá" msd="SFSDAP" join="right" lemmaRef="bd:543815">Skipaskránni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="danskur" msd="APSNPN" lemmaRef="bd:562763">donsk</w>
+            <w lemma="skip" msd="SNPNar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danskur" msd="APWFSD" lemmaRef="bd:562763">Donsku</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">Altjóða</w>
+            <w lemma="skipaskrá" msd="SFSDAP" join="right" lemmaRef="bd:543815">Skipaskránni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samsýning" msd="SFSAar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ísko" msd="SNSDar">ísko</w>
+            <w lemma="yt" msd="SNSDar" join="right">yt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="isavtaluni" msd="SFSDAr" join="right">isavtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">Samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="hoyra" msd="Adegnc" join="right" lemmaRef="bd:553379">hoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hýra" msd="SNPAar" lemmaRef="bd:520641">hýru</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fiskur" msd="SMSDar" lemmaRef="bd:539352">fiski</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kópur" msd="SFSDar" lemmaRef="bd:542660">kópa</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvalaveiðubátur" msd="SMSDar" join="right">hvalaveiðubáti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="flogfar" msd="SNSDar" lemmaRef="bd:537589">flogfari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="fiskiskip" msd="SNSDar" join="right" lemmaRef="bd:514889">fiskiskipi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">Inntøkan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr">skattagrundarlagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Nevndarsamsýning" msd="SFPNar">Nevndarsamsýningar</w>
+            <w lemma="nevndarsamsýning" msd="SFSNar">Nevndarsamsýning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="limur" msd="SMSNar" lemmaRef="bd:565737">limur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="tílíkur" msd="PIFpSD" lemmaRef="bd:555432">tílíkari</w>
+            <w lemma="skipan" msd="SFSDar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kelduland" msd="SNSNAr">keldulandið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="nevndarsamsýning" msd="SFSAAr" join="right">nevndarsamsýningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kredittlinking" msd="SFSAar">kredittlinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="RNSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="sáttmáli" msd="APWMSD" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="bundin" msd="APWNSD" lemmaRef="bd:581068">bundna</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="listafólk" msd="SNPNar" lemmaRef="bd:585442">Listafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttarfólk" msd="SNPNar">ítróttarfólk</w>
+            <w lemma="listafólk" msd="SNPNar" lemmaRef="bd:585442">Listafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttarfólk" msd="SNPNar" join="right">ítróttarfólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="sjó" msd="SMPNar">sjó</w>
+            <w lemma="nleikarar" msd="SMPNar" join="right">nleikarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="filmur" msd="SMSGar" lemmaRef="bd:530696">films</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="útvarp" msd="SMSGar" join="right" lemmaRef="bd:537104">útvarps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sjón" msd="SNSGar" lemmaRef="bd:535335">sjón</w>
+            <w lemma="varp" msd="SNSGar" join="right" lemmaRef="bd:537141">varps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="listafólk" msd="SNPNar" join="right" lemmaRef="bd:585442">listafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tónleikari" msd="SMPNar" join="right" lemmaRef="bd:514008">tónleikarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fimleiki" msd="SMSNar" join="right" lemmaRef="bd:545294">fimleika</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttarfólk" msd="SNPNar" join="right">ítróttarfólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="útinna" msd="VNAPP3" lemmaRef="bd:553956">útinna</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undantikin" msd="DNd" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virkja" msd="SNSAar" lemmaRef="bd:554057">virk</w>
+            <w lemma="semi" msd="SNSAar" join="right" lemmaRef="bd:573830">semi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="høvuðsheiti" msd="SNPDar" lemmaRef="bd:572374">høvuðsheitum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rindað" msd="LSNSN">rindað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almennur" msd="APSMSD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="bú" msd="SNSDAr" lemmaRef="bd:570737">bú</w>
+            <w lemma="staðarland" msd="SNSDAr" join="right">staðarlandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="leggja" msd="VNMPS3" lemmaRef="bd:518970">legst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="listafólk" msd="SNPAAr" lemmaRef="bd:585442">listafólkini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttarfólk" msd="SNPAAr">ítróttarfólkini</w>
+            <w lemma="sjálvi" msd="APSNPA" join="right">sjálvi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="listafólk" msd="SNPDar" lemmaRef="bd:585442">listafólkum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelda" msd="SNSDAr" lemmaRef="bd:520807">keldu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="domicilland" msd="SNSNar">domicilland</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kredittlinking" msd="SFSAar">kredittlinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="eftirløn" msd="SFPNar" lemmaRef="bd:533789">Eftirlønir</w>
+            <w lemma="v.m" msd="TT" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="eftirløn" msd="SFPNar" join="right" lemmaRef="bd:533789">eftirlønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lívrenta" msd="SFSNar" lemmaRef="bd:527266">lívrenta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjalding" msd="SFPNar" lemmaRef="bd:526578">útgjaldingar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="ala" msd="SMSGar" lemmaRef="bd:576103">al</w>
+            <w lemma="maður" msd="SMPGar" join="right" lemmaRef="bd:567706">manna</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útgjaldandi" msd="Adegnc">útgjaldandi</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="efti" msd="DGd">efti</w>
+            <w lemma="rlønir" msd="SFPAar">rlønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="almannaveiting" msd="SFPAar" lemmaRef="bd:524431">almannaveitingar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="domicilland" msd="SNSNar" join="right">domicilland</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kredittlinking" msd="SFSAar">kredittlinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="229" msd="NOgnc">229</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="protokol" msd="SMSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1996" msd="NOgnc" join="right">1996</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="almannaveiting" msd="SFPNar" join="both" lemmaRef="bd:524431">almannaveitingar</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="orlovsydelser" msd="SFPAar" join="both">orlovsydelser</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="uppihaldspeningur" msd="SMSNar" join="right">uppihaldspeningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" join="right" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="barn" msd="SNPAar" join="right" lemmaRef="bd:518913">børn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="uppihaldspeningur" msd="SMSNAr">uppihaldspeningurin</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="uppihaldspeningur" msd="SMSNAr">uppihaldspeningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="úr" msd="DNd" join="right" lemmaRef="bd:563607">úr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="føroyskur" msd="APSFPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="barnagjald" msd="SNSNar" lemmaRef="bd:537453">barnagjald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="serligur" msd="APSNPN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættarstøða" msd="SFSAar" lemmaRef="bd:586669">rættarstøðu</w>
+            <w lemma="barn" msd="SNPGAr" lemmaRef="bd:518913">barnanna</w>
+            <w lemma="skattafríur" msd="APSNPN" lemmaRef="bd:563116">skattafrí</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="regla" msd="SFSNar" lemmaRef="bd:522235">regla</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="analogur" msd="DNd" lemmaRef="bd:584013">analogt</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="barnagjald" msd="SFSAar" lemmaRef="bd:537453">barnagjøld</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNPDar" join="right" lemmaRef="bd:527776">londum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="normalgjald" msd="SNSNAr">normalgjaldið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="serligur" msd="APWNPN" lemmaRef="bd:556727">serligu</w>
+            <w lemma="gjald" msd="SNPNAr" join="right" lemmaRef="bd:537638">gjøldini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSNPN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættarstøða" msd="SFSAar" lemmaRef="bd:586669">rættarstøðu</w>
+            <w lemma="barn" msd="SNPGAr" join="right" lemmaRef="bd:518913">barnanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skattafríur" msd="APSNPN" lemmaRef="bd:563116">skattafrí</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="barn" msd="SNSGar" lemmaRef="bd:518913">barna</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="gjalda" msd="LSNSN" join="right" lemmaRef="bd:576419">goldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="stórur" msd="ACSNSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="normalgjald" msd="SNSNAr" join="right">normalgjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSDAr" lemmaRef="bd:537638">gjaldinum</w>
+            <w lemma="skattskyldugur" msd="APSMSN" join="right" lemmaRef="bd:554319">skattskyldugur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">Kemur</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="norðurland" msd="SNSDar" join="right" lemmaRef="bd:584684">Norðurlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="barnagjald" msd="SNSNAr" lemmaRef="bd:537453">barnagjaldið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattafríur" msd="APSNSN" join="right" lemmaRef="bd:563116">skattafrítt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="barnagjald" msd="SNSAAr" lemmaRef="bd:537453">barnagjaldið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="upphædd" msd="SFSAAr" join="right" lemmaRef="bd:536498">upphæddina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="uppum" msd="DGd" lemmaRef="bd:587526">uppum</w>
+            <w lemma="normalgjald" msd="SNSAAr" join="right">normalgjaldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Noreg" msd="SNSDaP" lemmaRef="bd:584599">Noregi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="barnagjald" msd="SNSNAr" lemmaRef="bd:537453">barnagjaldið</w>
+            <w lemma="skattafríur" msd="APSNSN" join="right" lemmaRef="bd:563116">skattafrítt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="normalgjald" msd="SNSNAr" join="right">normalgjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattafríur" msd="APSNSN" join="right" lemmaRef="bd:563116">skattafrítt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eftirløn" msd="SFPAar" lemmaRef="bd:533789">eftirlønir</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="protokol" msd="SFSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2014" msd="NOgnc" join="right">2014</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="løgtingslóg" msd="SFSAar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="120" msd="NOgnc">120</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2014" msd="NOgnc" join="right">2014</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="andi" msd="SMSNar" join="right" lemmaRef="bd:513785">andi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="pensjón" msd="SFPNar" join="right">pensjónir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lívrenta" msd="SFSNar" join="right" lemmaRef="bd:527266">lívrenta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="almannaveiting" msd="SFPNar" join="right" lemmaRef="bd:524431">almannaveitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uppihal" msd="SNSNar">uppihal</w>
+            <w lemma="dspeningur" msd="SMSNar">dspeningur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="aðr" msd="PIFpPN">aðr</w>
+            <w lemma="ar" msd="PIFpPN" lemmaRef="bd:576757">ar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="veiting" msd="SFPNar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSFPN" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="danskur" msd="APWNSD" lemmaRef="bd:562763">danska</w>
+            <w lemma="ríki" msd="SNSDAr" lemmaRef="bd:530076">ríkinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="danskur" msd="APWNSD" lemmaRef="bd:562763">danska</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eftirløn" msd="SFPNar" lemmaRef="bd:533789">eftirlønir</w>
+            <w lemma="v." msd="TT">v.</w>
+            <w lemma="m." msd="TT">m.</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="eftirløn" msd="SFSAar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="v.m." msd="TT" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útgoldnar" msd="LSFPN">útgoldnar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Dan" msd="SNSDaP" lemmaRef="bd:574988">Dan</w>
+            <w lemma="mark." msd="SNSDaP">mark.</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftirløn" msd="SFPNar" lemmaRef="bd:533789">Eftirlønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="veiting" msd="SFPNar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inngjald" msd="SNSAar" lemmaRef="bd:537726">inngjald</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skattur" msd="LSMPN" lemmaRef="bd:531119">skatt</w>
+            <w lemma="aðar" msd="DGd">aðar</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="Protokolpunkt" msd="SNSAar">Protokolpunkt</w>
+            <w lemma="VII" msd="NOgnc" join="right">VII</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">Umframt</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="serligur" msd="APWFSA" lemmaRef="bd:556727">serligu</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="danmark" msd="SFSAaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hara" msd="DNd" lemmaRef="bd:520407">harum</w>
+            <w lemma="framur" msd="DNd" lemmaRef="bd:562846">framt</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="býti" msd="SNSAar" lemmaRef="bd:572096">býti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgjald" msd="SNPDar" lemmaRef="bd:537438">avgjøldum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="rentutryggingarlóg" msd="SFSDAr" join="right">rentutryggingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="avgjald" msd="SNPAar" lemmaRef="bd:537438">avgjøld</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kapitaluppsparing" msd="SFPDar" join="right">kapitaluppsparingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="avgjald" msd="SNPNar" lemmaRef="bd:537438">avgjøld</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="protokol" msd="SMSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="yvirgangsregla" msd="SFPNar">yvirgangsreglur</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Finnland" msd="SNSAaP" lemmaRef="bd:576451">Finnland</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Svøríki" msd="SNSAaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="áseting" msd="SFSAAr" lemmaRef="bd:526495">ásetingina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="Finnland" msd="SNSNaP" lemmaRef="bd:576451">Finnland</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="áseting" msd="SFPAar" join="right" lemmaRef="bd:526495">ásetingar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lívrenta" msd="SFSNar" join="right" lemmaRef="bd:527266">lívrenta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="Finnland" msd="SNSDaP" join="right" lemmaRef="bd:576451">Finnlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjalding" msd="SFSNar" lemmaRef="bd:526578">útgjalding</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmáli" msd="APSMSD" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="bundin" msd="APSNSD" lemmaRef="bd:581068">bundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="Finnland" msd="SNSDaP" lemmaRef="bd:576451">Finnlandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="almannalóggáva" msd="SFSAAr">almannalóggávuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Finnland" msd="SNSDaP" join="right" lemmaRef="bd:576451">Finnlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWNSD">fyrstnevnda</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Finnland" msd="SNSDaP" lemmaRef="bd:576451">Finnlandi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="230" msd="NOgnc">230</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="móttaka" msd="VNAAS3" lemmaRef="bd:576121">móttók</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="a" msd="RFSAI">a</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">leingi</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="slit" msd="SNSAar" lemmaRef="bd:518604">slit</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Finnland" msd="SNSDaP" join="right" lemmaRef="bd:576451">Finnlandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lívrenta" msd="SFSNar" join="right" lemmaRef="bd:527266">lívrenta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="Svøríki" msd="SNSDaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjalding" msd="SFSNar" lemmaRef="bd:526578">útgjalding</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="Svøríki" msd="SNSDaP" lemmaRef="bd:584500">Svøríki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="almannalóggáva" msd="SFSAAr">almannalóggávuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="per" msd="SMSAar" lemmaRef="bd:586895">per</w>
+            <w lemma="són" msd="SMSAar" join="right">són</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Svøríki" msd="SNSDaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="nevna" msd="LWNSD" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Svøríki" msd="SNSDaP" lemmaRef="bd:584500">Svøríki</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="móttaka" msd="VNAAS3" lemmaRef="bd:576121">móttók</w>
+            <w lemma="slíkur" msd="PIFpSA" lemmaRef="bd:555427">slíka</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseta" msd="SFPNAr" lemmaRef="bd:576366">Áseti</w>
+            <w lemma="ngarnar" msd="SFPNAr">ngarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">leingi</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="slit" msd="SNSAar" lemmaRef="bd:518604">slit</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Svøríki" msd="SNSDaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="protokolpunktið" msd="SNSNAr">protokolpunktið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDar" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="norðurlendskur" msd="APWNPA" lemmaRef="bd:557691">norðurlendsku</w>
+            <w lemma="land" msd="SNPAAr" lemmaRef="bd:527776">londini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1996" msd="NOgnc" join="right">1996</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="broyta" msd="LSMSN" lemmaRef="bd:553579">broyttur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="protokol" msd="SNSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2008" msd="NOgnc" join="right">2008</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="9." msd="NOgnc">9.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="land" msd="SMSGar" lemmaRef="bd:527776">lands</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kummunuskatt" msd="SMSAar" join="right">kummunuskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="mund" msd="SNSAAr" lemmaRef="bd:518347">mundið</w>
+            <w lemma="fáa" msd="VNAAP3" lemmaRef="bd:576403">fingu</w>
+            <w lemma="eftirløn" msd="SFSAar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Finn" msd="SNSDaP" lemmaRef="bd:583473">Finn</w>
+            <w lemma="land" msd="SNSDaP" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Ísland" msd="SNSDaP" join="right" lemmaRef="bd:576456">Íslandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Noreg" msd="SNSAaP" lemmaRef="bd:584599">Noreg</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Svøríki" msd="SNSDaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samla" msd="LWMSN" lemmaRef="bd:550483">samlaði</w>
+            <w lemma="inntøkuskattur" msd="SMSNAr" lemmaRef="bd:531109">inntøkuskatturin</w>
+            <w lemma="lækka" msd="LSMSN" lemmaRef="bd:549976">lækkaður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nevna" msd="LWFSA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="eftirløn" msd="SFSAar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">leingi</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="nevna" msd="LWFSD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="áseting" msd="SFSDar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samla" msd="LWMSN" lemmaRef="bd:550483">samlaði</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tøkuskattur" msd="SMSNAr">tøkuskatturin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lækka" msd="LSMSN" lemmaRef="bd:549976">lækkaður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="eksemptiónsháttinum" msd="SMSDAr" join="right">eksemptiónsháttinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="eftirløn" msd="SFSAar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="protokol" msd="SMSDar">protokol</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="bústaðarland" msd="SNSDAr" join="right">bústaðarlandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almenn</w>
+            <w lemma="starvur" msd="SFSNar" lemmaRef="bd:561204">størv</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líkur" msd="APSFSN" lemmaRef="bd:555418">lík</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="almennur" msd="APSNSD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="útgjaldandi" msd="Adegnc">útgjaldandi</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útgjaldandi" msd="Adegnc">útgjaldandi</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="eksemptiónslinking" msd="SFSAar">eksemptiónslinking</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samsýning" msd="SFSAAr" join="right" lemmaRef="bd:525762">samsýningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmáli" msd="SMSDar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="bundin" msd="APSNSD" lemmaRef="bd:581068">bundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="gjaldandi" msd="Adegnc" lemmaRef="bd:563621">gjaldandi</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bústaðarland" msd="SNSDAr" join="right">bústaðarlandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mót" msd="SMSNAr" lemmaRef="bd:552505">mót</w>
+            <w lemma="takarin" msd="SMSNAr">takarin</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ríkisborgari" msd="SMSNar" lemmaRef="bd:547226">ríkisborgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="blíva" msd="LSMSN" lemmaRef="bd:575803">blivin</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="hoyra" msd="Adegnc" lemmaRef="bd:553379">hoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="átaka" msd="VIAtnp" lemmaRef="bd:576124">átaka</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" join="right" lemmaRef="bd:552600">skattaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="starv" msd="SNSNAr" lemmaRef="bd:537306">starvið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="starvsfólk" msd="SNPAar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sendistova" msd="SFPDar" lemmaRef="bd:522565">sendistovum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" join="right" lemmaRef="bd:563845">líknandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="vanligur" msd="APWFPN" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónligur" msd="APSFPA" lemmaRef="bd:556620">persónligar</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="veiting" msd="SFPAar" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="grein" msd="SFSNar" join="left" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="nevndarsamsýning" msd="SFPAar">nevndarsamsýningar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="grein" msd="SFSNar" join="left" lemmaRef="bd:576666">grein</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="listafólk" msd="SNPAar" lemmaRef="bd:585442">listafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttarfólk" msd="SNPAar">ítróttarfólk</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="grein" msd="SFSNar" join="left" lemmaRef="bd:576666">grein</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verð</w>
+            <w lemma="ur" msd="LSNSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="politiskur" msd="APWFSD" lemmaRef="bd:558634">politisku</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="deild" msd="SFPDar" join="right" lemmaRef="bd:533717">deildum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="staðbundin" msd="APSMPD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="stovnur" msd="SMPDar" join="right" lemmaRef="bd:541581">stovnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="punkt" msd="SNSNar" lemmaRef="bd:516423">Punkt</w>
+            <w lemma="VIII" msd="NOgnc">VIII</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="protokol" msd="SMSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1996" msd="NOgnc">1996</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="skatting" msd="SFSDar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fólk" msd="SNPDar" lemmaRef="bd:515066">fólkum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="almennur" msd="APSNPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="starv" msd="SNPDar" lemmaRef="bd:537306">størvum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="danmark" msd="SFSAaP" join="right">Danmark</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="231" msd="NOgnc">231</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="almennur" msd="APSMSA" lemmaRef="bd:561652">almennan</w>
+            <w lemma="myndugleiki" msd="SMSAar" join="right" lemmaRef="bd:513862">myndugleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ar" msd="SNSNAr" lemmaRef="bd:576757">ar</w>
+            <w lemma="beiðin" msd="SNSNAr" lemmaRef="bd:562691">beiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="litri" msd="SFSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="hoyra" msd="Adegnc" lemmaRef="bd:553379">hoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="danmark" msd="SFSNaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="eksemptiónsavsláttur" msd="SMSAar">eksemptiónsavsláttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk" msd="TT">stk</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="litri" msd="SFSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="b" msd="TT">b</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ríki" msd="SNSAar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útinna" msd="DNd" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="samsýning" msd="SFSAAr" join="right" lemmaRef="bd:525762">samsýningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="lønmóttakari" msd="SMSNAr">lønmóttakarin</w>
+            <w lemma="uppihalda" msd="VNAPS3" lemmaRef="bd:576151">uppiheldur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsland" msd="SNSDAr">arbeiðslandinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="tíðarskeið" msd="SNPDar" join="right" lemmaRef="bd:571071">tíðarskeiðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">samanlagt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="120" msd="NOgnc">120</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12-mána" msd="NOgnc">12-mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vanligur" msd="APWMSD" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="tænastustaður" msd="SMSDAr" join="right">tænastustaðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="arbeiða" msd="VNAPS3" lemmaRef="bd:553638">arbeiðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="danskur" msd="APSMSA" lemmaRef="bd:562763">danskan</w>
+            <w lemma="almennur" msd="APSMSA" lemmaRef="bd:561652">almennan</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="uppihalda" msd="VNAPS3" lemmaRef="bd:576151">uppiheldur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="120" msd="NOgnc">120</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="tænastustaður" msd="SMSDAr" join="right">tænastustaðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="Dan" msd="SNSNaP" lemmaRef="bd:574988">Dan</w>
+            <w lemma="mark" msd="SNSNaP" lemmaRef="bd:518914">mark</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">Fer</w>
+            <w lemma="uppihald" msd="SNSNAr" lemmaRef="bd:518800">uppihaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="uppum" msd="DGd" lemmaRef="bd:587526">uppum</w>
+            <w lemma="120" msd="NOgnc">120</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="tænastustaður" msd="SMSDAr" join="right">tænastustaðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="danmark" msd="SFSNaP">Danmark</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tøka" msd="SFSAAr" lemmaRef="bd:523802">tøkuna</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grei" msd="SMSAar">grei</w>
+            <w lemma="n" msd="SMSAar">n</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">Hesar</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="LSFPN" join="right" lemmaRef="bd:553611">nýttar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="útinna" msd="DNd" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SG" lemmaRef="bd:513682">tess</w>
+            <w lemma="politiskur" msd="APWFPN" lemmaRef="bd:558634">politisku</w>
+            <w lemma="undirdeild" msd="SFPNar" lemmaRef="bd:536473">undirdeildir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMPNar" lemmaRef="bd:513862">myndugleikar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stað" msd="SNSDAr" lemmaRef="bd:535747">staðnum</w>
+            <w lemma="reka" msd="VNAPP3" join="right" lemmaRef="bd:576063">reka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">Tá</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="grein" msd="SMPNAr" lemmaRef="bd:576666">greinarnar</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="persónligur" msd="APSNSN" join="left" lemmaRef="bd:556620">persónligt</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænastuviðurskifti" msd="SNPDar" join="right">tænastuviðurskiftum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="16" msd="NOgnc">16</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="nevndarsamsýning" msd="SFPNar" join="both">nevndarsamsýningar</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="protokollpunkt" msd="SMSNar">protokollpunkt</w>
+            <w lemma="VII" msd="NOgnc">VII</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="eftirløn" msd="SFPNar" join="both" lemmaRef="bd:533789">eftirlønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="almannaveiting" msd="SFPNar" lemmaRef="bd:524431">almannaveitingar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" join="right" lemmaRef="bd:566929">staðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="áseting" msd="SFSNar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="gjald" msd="DNd" join="right" lemmaRef="bd:537638">gjøldum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="PDNpSN" lemmaRef="bd:513757">hitt</w>
+            <w lemma="almennur" msd="APWNSN" lemmaRef="bd:561652">almenna</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="skipa" msd="VNAPS3" lemmaRef="bd:551238">skipar</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almennur" msd="APSNPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="embætisligur" msd="APSNPD" lemmaRef="bd:556926">embætisligum</w>
+            <w lemma="star" msd="SNPDar" lemmaRef="bd:518651">star</w>
+            <w lemma="vi" msd="SNPDar" join="right">vi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="innihalda" msd="VNAPP3" lemmaRef="bd:576150">innihalda</w>
+            <w lemma="nakar" msd="PIFpSA" lemmaRef="bd:587899">nakra</w>
+            <w lemma="starvssamsýning" msd="SFSAar" join="right">starvssamsýning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tílíkur" msd="APSNPN" lemmaRef="bd:555432">Tílík</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útgoldin" msd="LSNPN">útgoldin</w>
+            <w lemma="úr" msd="DNd" join="right" lemmaRef="bd:563607">úr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="fyrri" msd="ASWNPA" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="móttaka" msd="LSNPN" join="right" lemmaRef="bd:576121">móttikin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="praktikantur" msd="SMPNar" lemmaRef="bd:584043">praktikantar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="siga" msd="LSNSN" join="right" lemmaRef="bd:576426">sagt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">Ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="dvølja" msd="VNAPS3" lemmaRef="bd:576287">dvølur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="lesnaður" msd="SMSAar" lemmaRef="bd:566178">lesnað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frálærustovnur" msd="SMSAar">frálærustovn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="sáttmálabundin" msd="APWNSD" lemmaRef="bd:581192">sáttmálabundna</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="CS" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="lesnaður" msd="SMSNar" lemmaRef="bd:566178">lesnaður</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="almennur" msd="APSMSN" lemmaRef="bd:561652">almennur</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="b." msd="TS">b.</w>
+            <w lemma="praktikkur" msd="SMSAar" lemmaRef="bd:531116">praktikk</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="handil" msd="SMSAar" join="right" lemmaRef="bd:567172">handil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fiskivinna" msd="SFSAar" join="right" lemmaRef="bd:527153">fiskivinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ídnaður" msd="SMSAar" join="right" lemmaRef="bd:566787">ídnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="landbúnaður" msd="SMSAar" lemmaRef="bd:566221">landbúnað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skógarbrúk" msd="SNSAar">skógarbrúk</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="dvøl" msd="SNSNAr" lemmaRef="bd:529132">dvølið</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="nevna" msd="LWNSD" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="he" msd="PDNpSA">he</w>
+            <w lemma="tta" msd="APWNSA">tta</w>
+            <w lemma="ríki" msd="SNSAAr" lemmaRef="bd:530076">ríkið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="uppihald" msd="SNSGar" join="right" lemmaRef="bd:518800">uppihalds</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lesnaður" msd="SMSAar" lemmaRef="bd:566178">lesnað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="praktikkur" msd="SMSAar" join="right" lemmaRef="bd:531116">praktikk</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="232" msd="NOgnc">232</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="punkt" msd="SNSNar" lemmaRef="bd:516423">punkt</w>
+            <w lemma="IX" msd="NOgnc">IX</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="protokol" msd="SMSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1996" msd="NOgnc">1996</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="snúgva" msd="VNAPP3" lemmaRef="bd:575755">snúgva</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íslendskur" msd="APSNSD" lemmaRef="bd:557695">íslendskum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="føroyskur" msd="APSNSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="lesa" msd="SMSDar" lemmaRef="bd:576099">les</w>
+            <w lemma="andi" msd="SMSDar" lemmaRef="bd:513785">andi</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="RNPDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="sáttmálabundin" msd="APWNPD" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPDAr" join="right" lemmaRef="bd:530076">ríkjunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="dvøla" msd="VNAPP3">dvøla</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmáli" msd="SMSDar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="bundin" msd="APSNSD" lemmaRef="bd:581068">bundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Ísland" msd="SNSDaP" join="right" lemmaRef="bd:576456">Íslandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="lýstum" msd="LSMSD">lýstum</w>
+            <w lemma="lesnaður" msd="SMSDar" lemmaRef="bd:566178">lesnaði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ávísur" msd="APSFSD" lemmaRef="bd:557602">ávísari</w>
+            <w lemma="starvspraktikk" msd="SFSDar">starvspraktikk</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eyga" msd="SNSAAr" join="right" lemmaRef="bd:513549">eygað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="dvøl" msd="SFSAAr" lemmaRef="bd:529132">dvølina</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Ísland" msd="SNSDaP" join="right" lemmaRef="bd:576456">Íslandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fr" msd="TS">fr</w>
+            <w lemma="ádrátt" msd="SMSAar">ádrátt</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="svenskur" msd="APSFPA" lemmaRef="bd:559086">svensk</w>
+            <w lemma="ar" msd="APSFPA" lemmaRef="bd:576757">ar</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mótvirði" msd="SNSAAr">mótvirðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danskur" msd="APSNSD" join="right" lemmaRef="bd:562763">donskum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="finskur" msd="APSNSD" join="right" lemmaRef="bd:559089">finskum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íslendskur" msd="APSNSD" lemmaRef="bd:557695">íslendskum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="norskur" msd="APSNSD" lemmaRef="bd:559121">norskum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lønarinntøka" msd="SFSDar" lemmaRef="bd:521417">lønarinntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="dvølja" msd="VNAPS3" lemmaRef="bd:576287">dvølur</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lestur" msd="SMSNAr" lemmaRef="bd:567385">lesturin</w>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lestur" msd="SMSNAr" lemmaRef="bd:567385">lesturin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="starvspraktikkin" msd="SMSNAr">starvspraktikkin</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="vara" msd="VNAPS3" join="right" lemmaRef="bd:553374">varir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurskifti" msd="SNPAAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="danmark" msd="SFSAaP" join="right">Danmark</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lesandi" msd="Adegnc" join="right" lemmaRef="bd:563977">lesandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lærlingur" msd="SMPAar" lemmaRef="bd:540352">lærlingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpPA" join="right" lemmaRef="bd:555432">tílík</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avmarka" msd="LSNSA" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="dvølja" msd="VNAPP3" lemmaRef="bd:576287">dvølja</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="danskur" msd="APWNSD" lemmaRef="bd:562763">danska</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lestur" msd="SNPDar" join="right" lemmaRef="bd:567385">lestrar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útbúgvingarørindi" msd="SNPDar" join="right">útbúgvingarørindum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="peningur" msd="SFPDar" lemmaRef="bd:540811">peninga</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="upphædd" msd="SFPDar" join="right" lemmaRef="bd:536498">upphæddum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="móttaka" msd="LSFPN" lemmaRef="bd:576121">móttiknar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="danskur" msd="APWNSD" lemmaRef="bd:562763">danska</w>
+            <w lemma="ríki" msd="SNSDAr" lemmaRef="bd:530076">ríkinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útland" msd="SNPDar" join="right" lemmaRef="bd:528102">útlondum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="uppihald" msd="SNSAar" join="right" lemmaRef="bd:518800">uppihald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lestur" msd="SMSAar" lemmaRef="bd:567385">lestur</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">Tey</w>
+            <w lemma="v" msd="VNAPP3">v</w>
+            <w lemma="erða" msd="VNAPP3">erða</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upphædd" msd="SFPDar" join="right" lemmaRef="bd:536498">upphæddum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSFPN" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tænastuveiting" msd="SFPAar" join="right" lemmaRef="bd:526223">tænastuveitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tænastuveiting" msd="SFSNAr" lemmaRef="bd:526223">tænastuveitingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSFSN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="uppihald" msd="SNSAar" join="right" lemmaRef="bd:518800">uppihald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSFSN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppi" msd="SNSAar" lemmaRef="bd:588029">uppi</w>
+            <w lemma="hald" msd="SNSAar" lemmaRef="bd:583097">hald</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="føroyskur" msd="APSNPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSFSD" lemmaRef="bd:556584">vanligari</w>
+            <w lemma="tala" msd="SFSDar" lemmaRef="bd:523444">talu</w>
+            <w lemma="kalla" msd="LSFSN" lemmaRef="bd:550422">kallað</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="Føroyar" msd="SFPGaP" join="both" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="frádráttur" msd="SMSNar" join="right" lemmaRef="bd:567649">frádráttur</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SNSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="einaferð" msd="DNd" lemmaRef="bd:587165">einaferð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="neyðugur" msd="APSFSN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppihald" msd="SNSAar" lemmaRef="bd:518800">uppihald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="danskur" msd="APSNPA" lemmaRef="bd:562763">donsk</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">Inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føroyskur" msd="APSNPN" lemmaRef="bd:559144">føroysk</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lærlingur" msd="SMPNar" lemmaRef="bd:540352">lærlingar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænastuveiting" msd="SFPDar" lemmaRef="bd:526223">tænastuveitingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="avmarka" msd="LSNSA" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="marka" msd="LSNSA" lemmaRef="bd:550090">markað</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="skilja" msd="VNMPS3" lemmaRef="bd:576280">skilst</w>
+            <w lemma="dvøl" msd="SNSNar" lemmaRef="bd:529132">dvøl</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSA" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSAAr" lemmaRef="bd:527773">lagið</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="áseta" msd="APWFSA" lemmaRef="bd:576366">ásettu</w>
+            <w lemma="lestrartíð" msd="SFSAAr" lemmaRef="bd:532807">lestrartíðina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ár" msd="SNPDar" lemmaRef="bd:517748">árum</w>
+            <w lemma="aftrat" msd="DNd" join="right" lemmaRef="bd:586882">aftrat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dvøl" msd="SMSNAr" lemmaRef="bd:529132">Dvølin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="høvuðsregla" msd="SFSNar" lemmaRef="bd:520625">høvuðsregla</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lestur" msd="SMSAar" lemmaRef="bd:567385">lestur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útbúgving" msd="SFSAar" join="right" lemmaRef="bd:526572">útbúgving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vara" msd="VNAPS3" lemmaRef="bd:553374">varir</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðar</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="byrjan" msd="SFSAar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lestur" msd="SMSDAr" lemmaRef="bd:567385">lestrinum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="nevna" msd="LWNSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="6-mána" msd="NOgnc">6-mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="tíð" msd="SFSNar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fyrireika" msd="Adegnc" lemmaRef="bd:549884">fyrireikandi</w>
+            <w lemma="skeið" msd="SNSAar" join="right" lemmaRef="bd:571040">skeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útbúgvingarstovnur" msd="SMSNar">útbúgvingarstovnur</w>
+            <w lemma="treyta" msd="VNAPS3" lemmaRef="bd:552690">treytar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="byrja" msd="VIAtnp" lemmaRef="bd:549807">byrja</w>
+            <w lemma="lesnaður" msd="SMSAAr" join="right" lemmaRef="bd:566178">lesnaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hjún" msd="SNPNar" lemmaRef="bd:515330">hjún</w>
+            <w lemma="søkja" msd="VNAPP3">søkja</w>
+            <w lemma="upptøka" msd="SFSAar" lemmaRef="bd:523888">upptøku</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="útbúgvingarstovnur" msd="SMSDar" join="right">útbúgvingarstovni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="upptaka" msd="LSMSN" join="right" lemmaRef="bd:576114">upptikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="regla" msd="SFSNAr" lemmaRef="bd:522235">reglan</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="hjúnafelagi" msd="SMSDAr" join="right" lemmaRef="bd:569427">hjúnafelaganum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="íalt" msd="DNd" join="right" lemmaRef="bd:587566">íalt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Stk." msd="TS">Stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Ísland" msd="SNSAaP" lemmaRef="bd:576456">Ísland</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="danmark" msd="SFSAaP" join="right">Danmark</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="serligur" msd="APSFSN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avmarka" msd="LSNSA" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="Nordjobb-skipanina" msd="SgncaP" join="right">Nordjobb-skipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="starvssetan" msd="SFSNar">starvssetan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="uppum" msd="DGd" lemmaRef="bd:587526">uppum</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="álmanakkaár" msd="SNSAar" join="right" lemmaRef="bd:517736">álmanakkaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="løn" msd="SFSNAr" lemmaRef="bd:576943">lønin</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppihald" msd="SNSAar" lemmaRef="bd:518800">uppihald</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upphædd" msd="SFSNAr" join="right" lemmaRef="bd:536498">Upphæddin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="neyðugur" msd="APSFSN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="uppihald" msd="SNSGar" lemmaRef="bd:518800">uppihalds</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="NCNSA" lemmaRef="bd:530546">eitt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="minka" msd="LSNSN" lemmaRef="bd:550045">minkað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="t" msd="DNd">t</w>
+            <w lemma="il" msd="DGd" lemmaRef="bd:542966">il</w>
+            <w lemma="longd" msd="SFSAAr" lemmaRef="bd:534643">longdina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="dvøl" msd="SMSDAr" lemmaRef="bd:529132">dvølinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="aldur" msd="APSNSA" lemmaRef="bd:578703">alt</w>
+            <w lemma="álmanakkaár" msd="SNSAAr" join="right" lemmaRef="bd:517736">álmanakkaárið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ar" msd="VNAPP3" lemmaRef="bd:576757">ar</w>
+            <w lemma="beiða" msd="VNAPP3" lemmaRef="bd:553635">beiða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="Nordjobb-skipanina" msd="SgncaP" join="right">Nordjobb-skipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="233" msd="NOgnc">233</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="serligur" msd="APSFSN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="samsvara" msd="VNAPS3" lemmaRef="bd:551386">samsvarar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFSAAr" lemmaRef="bd:526495">ásetingina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="protokolpunkti" msd="SMSDar">protokolpunkti</w>
+            <w lemma="IX" msd="NOgnc" join="right">IX</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skipa" msd="LSNSN" lemmaRef="bd:551238">skipað</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="Nordjobb" msd="SgncaP" join="right">Nordjobb</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsstýrismaður" msd="SMSNAr">Landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="upphædd" msd="SFSAAr" join="right" lemmaRef="bd:536498">upphæddina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSFSN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppihald" msd="SNSAar" lemmaRef="bd:518800">uppihald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="ein" msd="NCFSA" lemmaRef="bd:530546">eina</w>
+            <w lemma="ferð" msd="SFSAar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">Virksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="forkanning" msd="SFPAar" join="right" lemmaRef="bd:524846">forkanningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rannsókn" msd="SFSAar" lemmaRef="bd:535082">rannsókn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="brúk" msd="SNSAar" lemmaRef="bd:514550">brúk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kolvetnisfyrikoming" msd="SFSDar">kolvetnisfyrikoming</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kolvetnisvirksemi" msd="SNSDar">kolvetnisvirksemi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="knýta" msd="LSNSD" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="framum" msd="DGd" lemmaRef="bd:587254">framum</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="áseting" msd="SFPAar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttur" msd="SMSDAr" lemmaRef="bd:561824">sátt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="málan" msd="SMSDAr" join="right" lemmaRef="bd:534863">málanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="forkanning" msd="SFSAar" join="right" lemmaRef="bd:524846">forkanning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rannsókn" msd="SFSAar" lemmaRef="bd:535082">rannsókn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="brúk" msd="SNSAar" lemmaRef="bd:514550">brúk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kolvetnisfyrikoming" msd="SFSDar" join="right">kolvetnisfyrikoming</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="soleiðis" msd="DNd" join="left" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="broyta" msd="LSNSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="protokol" msd="SMSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1997" msd="NOgnc" join="right">1997</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skipa" msd="SFSAar" lemmaRef="bd:522761">skipa</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="loftfe" msd="SFSAar">loftfe</w>
+            <w lemma="rðslu" msd="SFSAar">rðslu</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útinna" msd="VNAPS3" lemmaRef="bd:553956">útinnir</w>
+            <w lemma="slíkur" msd="PINpSA" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="strond" msd="SFSAAr" lemmaRef="bd:543142">strondina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="rannsókn" msd="SNSNAr" join="right" lemmaRef="bd:535082">rannsóknar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innvinningarøki" msd="SNSNAr">innvinningarøkið</w>
+            <w lemma="røkka" msd="VNAPS3" lemmaRef="bd:575981">røkkur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="stað" msd="SNSDar" lemmaRef="bd:535747">staði</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="strond" msd="SFSAAr" lemmaRef="bd:543142">strondina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="landøki" msd="SNSAar" lemmaRef="bd:530010">landøki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">Virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="uppbyggja" msd="VIAtnp" lemmaRef="bd:554109">uppbyggja</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="rørleiðing" msd="SFSAar" lemmaRef="bd:525717">rørleiðing</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="óreinsaður" msd="APSNSD" lemmaRef="bd:580619">óreinsaðum</w>
+            <w lemma="kolvetni" msd="SNSDar" lemmaRef="bd:573609">kolvetni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="uraffinerede" msd="APSMPN" join="left">uraffinerede</w>
+            <w lemma="kulbrinter" msd="SMPNar" join="right">kulbrinter</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggja" msd="APSNSD" lemmaRef="bd:518965">byggi</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" join="right" lemmaRef="bd:527997">sambandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokn" msd="LSNSN">rokn</w>
+            <w lemma="að" msd="DNd">að</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="rørleiðing" msd="SFSNAr" lemmaRef="bd:525717">rørleiðingin</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="víðvíkur" msd="VNAPS3">víðvíkur</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="verkætlan" msd="SFSDar" join="right" lemmaRef="bd:536591">verkætlan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="røkka" msd="VNAPS3" lemmaRef="bd:575981">røkkur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="stað" msd="SNSDar" lemmaRef="bd:535747">staði</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="strond" msd="SFSAAr" lemmaRef="bd:543142">strondina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="landøki" msd="SNSAAr" join="right" lemmaRef="bd:530010">landøkið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritreyt" msd="SFSNar" lemmaRef="bd:534038">fyritreyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="omanfyri" msd="CS" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="nevna" msd="LWNSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="virksemi" msd="SNSAAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="NCNSA" lemmaRef="bd:530546">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="tíðarskeið" msd="SNPAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">samanlagt</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="mánaður" msd="SMPGar" join="left" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kolvetnisútvinning" msd="SMSAar">kolvetnisútvinning</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmál" msd="SMPDar">sáttmál</w>
+            <w lemma="an" msd="SNPDAr" lemmaRef="bd:576756">anum</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="ístaðin" msd="DNd" join="right" lemmaRef="bd:587567">ístaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="m.a." msd="TS" join="right">m.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="forkanning" msd="SFSAar" lemmaRef="bd:524846">forkanning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kolvetnisútvinning" msd="SFSAar">kolvetnisútvinning</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="dagur" msd="SMPGar" lemmaRef="bd:568412">daga</w>
+            <w lemma="regl" msd="SFSDAr">regl</w>
+            <w lemma="uni" msd="SFSDAr" join="right">uni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSNSN" lemmaRef="bd:575715">viðgjørt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="dagur" msd="SMPGar" lemmaRef="bd:568412">daga</w>
+            <w lemma="mark" msd="SNSNAr" lemmaRef="bd:518914">markið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" join="right" lemmaRef="bd:550959">roknað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="tíð" msd="SFSNar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="íroknaður" msd="LSFSN" join="right" lemmaRef="bd:580204">íroknað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ann" msd="PINpSN" lemmaRef="bd:576392">ann</w>
+            <w lemma="að" msd="CI">að</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="verkætlan" msd="SFSAar" join="right" lemmaRef="bd:536591">verkætlan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="áhugamál" msd="SNSAar" lemmaRef="bd:517731">áhugamál</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hin" msd="PDNpSA" lemmaRef="bd:513757">hitt</w>
+            <w lemma="virki" msd="SNSAAr" join="right" lemmaRef="bd:530198">virkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="báðir" msd="PINpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="virki" msd="SNPDAr" lemmaRef="bd:530198">virkjunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="fyritøka" msd="SFSDar" join="right" lemmaRef="bd:520155">fyritøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="supply-virk-semi" msd="F">supply-virksemi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" lemmaRef="bd:537589">flogfari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="strond" msd="SFSAAr" lemmaRef="bd:543142">strondina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmáli" msd="SMSDar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="bundin" msd="APSNSD" lemmaRef="bd:581068">bundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="arbeiða" msd="LSNSN" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="forkanning" msd="SFPDar" join="right" lemmaRef="bd:524846">forkanningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rannsókn" msd="SFPDar" lemmaRef="bd:535082">rannsóknum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="út" msd="SMSDar" lemmaRef="bd:587572">út</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kolvetni" msd="SNSDar" join="right" lemmaRef="bd:573609">kolvetni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="sleipari" msd="SMPAar" join="right" lemmaRef="bd:547587">sleiparar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgerðarbátur" msd="SMPAar">útgerðarbátar</w>
+            <w lemma="e" msd="CC">e</w>
+            <w lemma="lla" msd="DId">lla</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="hjálpa" msd="SNPAar" lemmaRef="bd:518953">hjálpi</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tílíkur" msd="PINpSA" lemmaRef="bd:555432">tílíkt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyritøka" msd="SFSNAr" lemmaRef="bd:520155">fyritøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hervið" msd="DNd" lemmaRef="bd:587896">Hervið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="týdningur" msd="SMSAar" join="right" lemmaRef="bd:541994">týdning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="supply" msd="F">supply</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="virksemi" msd="SNSNAr" join="left" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="flokka" msd="LSNSN" lemmaRef="bd:549954">flokkað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" lemmaRef="bd:527144">ferðsla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skatting" msd="SMSNAr" lemmaRef="bd:525839">skattingin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eins" msd="DNd" join="right" lemmaRef="bd:577242">eins</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skip" msd="SNPNar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bátur" msd="SMPNar" lemmaRef="bd:542627">bátar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flogfar" msd="SNPNar" join="right" lemmaRef="bd:537589">flogfør</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="supply" msd="F">supply</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="v.m." msd="TT" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðgera" msd="LSNPN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skip" msd="SNPNar" lemmaRef="bd:516806">skip</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flogfar" msd="SNPNar" lemmaRef="bd:537589">flogfør</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="aljtóða" msd="APSFSA">aljtóða</w>
+            <w lemma="ferðsla" msd="SFSAar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="víkja" msd="VNAPS3" lemmaRef="bd:575833">víkur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="234" msd="NOgnc">234</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ognarskattur" msd="SMSDar">ognarskatti</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="grein" msd="SFSNar" join="left" lemmaRef="bd:576666">grein</w>
+            <w lemma="23" msd="NOgnc" join="right">23</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="skatting" msd="SFSDar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSAar" lemmaRef="bd:524466">avhending</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="grein" msd="SFSNar" join="left" lemmaRef="bd:576666">grein</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattingarrættur" msd="SMSAAr">skattingarrættin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løn" msd="SFSDar" lemmaRef="bd:576943">løn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="líknandi" msd="Adegnc" lemmaRef="bd:563845">líknandi</w>
+            <w lemma="sam" msd="SFSDar">sam</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="sýning" msd="SFSDar" join="right" lemmaRef="bd:526114">sýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttur" msd="APSNSD" lemmaRef="bd:561824">sátt</w>
+            <w lemma="málabundnum" msd="APSNSD">málabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="regla" msd="SFSNar" lemmaRef="bd:522235">regla</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kelduland" msd="SNSNAr">keldulandið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="lønarinn-tøka" msd="SMSAAr" join="right">lønarinn-tøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="tíðarskeið" msd="SNPAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12-mána" msd="NOgnc">12-mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="dagur" msd="SMPNar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útvinning" msd="SFSAar" lemmaRef="bd:526620">útvinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kolvetnisfyri-koming" msd="SFPDar">kolvetnisfyri-komingum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="miðlinja" msd="SFSDAr" lemmaRef="bd:521594">miðlinjuni</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tveir" msd="NCNPA" lemmaRef="bd:530548">tvey</w>
+            <w lemma="sáttmálabundin" msd="APSNPA" lemmaRef="bd:581192">sáttmálabundin</w>
+            <w lemma="ríki" msd="SNPAar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sáttur" msd="APSNSA" lemmaRef="bd:561824">sátt</w>
+            <w lemma="málabundið" msd="APSNSA">málabundið</w>
+            <w lemma="ríki" msd="SNSAar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="ríki" msd="SNSAar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="fyriliggur" msd="VNAPS3">fyriliggur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="útvinning" msd="SFSAar" join="right" lemmaRef="bd:526620">útvinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvinnningin" msd="SFSNAr">útvinnningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="báðumegin" msd="DGd" lemmaRef="bd:586907">báðumegin</w>
+            <w lemma="miðlinja" msd="SFSAAr" join="right" lemmaRef="bd:521594">miðlinjuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPAAr" lemmaRef="bd:513862">myndugleikarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PINpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="ríki" msd="SNPDAr" lemmaRef="bd:530076">ríkjunum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lønarinntøka" msd="SFSNAr" lemmaRef="bd:521417">lønarinntøkan</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bústaður" msd="SMSGar" lemmaRef="bd:566891">bústaðar</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="borð" msd="DNd" lemmaRef="bd:514492">borð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="supply" msd="SNPDar">supply</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skip" msd="SNPDar" join="left" lemmaRef="bd:516806">skipum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hon" msd="PPN3PD" join="left" lemmaRef="bd:513683">teim</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="skip" msd="SNSAAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bátur" msd="SMSAAr" join="right" lemmaRef="bd:542627">bátin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" join="right" lemmaRef="bd:563956">heimahoyrandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="soleiðis" msd="DNd" join="left" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="broyta" msd="LSNSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="protokol" msd="SMSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1997" msd="NOgnc" join="right">1997</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hoyra" msd="Adegnc" lemmaRef="bd:553379">hoyrandi</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="Norðurland" msd="SNSDaP" join="right" lemmaRef="bd:584684">Norðurlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kredittlinking" msd="SFSAar" join="right">kredittlinking</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="supply" msd="F">supply</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="virksemi" msd="SNSAar" join="left" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmáli" msd="DNd" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="bundin" msd="APSNSD" lemmaRef="bd:581068">bundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felagi</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="persónur" msd="SMSDar" join="both" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="føroyingur" msd="SMSNar" lemmaRef="bd:539520">Føroyingur</w>
+            <w lemma="sigla" msd="VNAPS3" lemmaRef="bd:553252">siglir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="supply" msd="SNSDar">supply</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skip" msd="SNSDar" join="both" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="norskur" msd="APSNSD" lemmaRef="bd:559121">norskum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sigla" msd="VNAPS3" lemmaRef="bd:553252">siglir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norskur" msd="APSMSD" lemmaRef="bd:559121">norskum</w>
+            <w lemma="sjógvur" msd="SMSDar" join="right" lemmaRef="bd:569730">sjógvi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="føroyingur" msd="SMSNAr" lemmaRef="bd:539520">Føroyingurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSMSN" lemmaRef="bd:553332">fevndur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="TS" lemmaRef="bd:513890">litra</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="norskur" msd="APWNSD" lemmaRef="bd:559121">norska</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="føroyingur" msd="SMSDAr" lemmaRef="bd:539520">føroyinginum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="eksemptións" msd="SMSGar">eksemptións</w>
+            <w lemma="linking" msd="SFSAar" join="right" lemmaRef="bd:525293">linking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Noreg" msd="SNSNaP" lemmaRef="bd:584599">Noreg</w>
+            <w lemma="skatta" msd="VNAPS3" lemmaRef="bd:552600">skattar</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="sigla" msd="VNAPS3" lemmaRef="bd:553252">Siglir</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danskur" msd="APSMSD" lemmaRef="bd:562763">donskum</w>
+            <w lemma="sjógvur" msd="SMSDar" join="right" lemmaRef="bd:569730">sjógvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="manning" msd="SFSNAr" lemmaRef="bd:525386">manningin</w>
+            <w lemma="kredittavláttur" msd="SMSAar" join="right">kredittavláttur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="sigla" msd="VNAPS3" lemmaRef="bd:553252">Siglir</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="enskur" msd="APSMSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="sjógvur" msd="SMSDar" join="right" lemmaRef="bd:569730">sjógvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Noreg" msd="SNSDaP" join="right" lemmaRef="bd:584599">Noregi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hervið" msd="DNd" lemmaRef="bd:587896">Hervið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="Noreg" msd="SNSNaP" lemmaRef="bd:584599">Noreg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="norðurlendskur" msd="APWMSD" lemmaRef="bd:557691">norðurlendska</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="supply-flogfar" msd="SNPDar">supply-flogførum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="flogfar" msd="SNPNar" join="left" lemmaRef="bd:537589">flogfør</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="flogfelag" msd="SNSNAr" lemmaRef="bd:535505">flogfelagið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="d." msd="TT">d.</w>
+            <w lemma="hervið" msd="DNd" lemmaRef="bd:587896">Hervið</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="eksemptiónslinking" msd="SFSAar" join="right">eksemptiónslinking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="Norðurland" msd="SNSNaP" lemmaRef="bd:584684">Norðurland</w>
+            <w lemma="skatta" msd="VNAPS3" lemmaRef="bd:552600">skattar</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="heimahoyr" msd="Adegnc">heimahoyr</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="finna" msd="VNMPS3" lemmaRef="bd:575902">finst</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="serligur" msd="APSFSN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="boriútbúnaður" msd="SMSAar">boriútbúnað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bústaðarpallur" msd="SMSAar" join="right">bústaðarpall</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="flytir" msd="VNAPS3">flytir</w>
+            <w lemma="tílíkur" msd="PIMpSA" lemmaRef="bd:555432">tílíkan</w>
+            <w lemma="flytbaran" msd="APSMSA">flytbaran</w>
+            <w lemma="boriútbúnaður" msd="SMSAar">boriútbúnað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bú" msd="SMSAar" lemmaRef="bd:570737">bú</w>
+            <w lemma="staðarpallur" msd="SMSAar">staðarpall</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="235" msd="NOgnc">235</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hes" msd="PDNpSD">hes</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="nevna" msd="LWNSD" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="ríkur" msd="SNSDAr" lemmaRef="bd:555437">rík</w>
+            <w lemma="inum" msd="SNSDAr">inum</w>
+            <w lemma="frítikin" msd="LSMSN">frítikin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fráflytaraskatting" msd="SFSAar">fráflytaraskatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PIMpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="forkanning" msd="SFPAar" join="right" lemmaRef="bd:524846">forkanningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rannsókn" msd="SFPAar" lemmaRef="bd:535082">rannsóknir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kolvetnisfyrikoming" msd="SFPDar">kolvetnisfyrikomingum</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="samsvara" msd="DNd" lemmaRef="bd:551386">Samsvarandi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNPDar" join="right" lemmaRef="bd:530198">virkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="CS" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="allur" msd="PINpSN" lemmaRef="bd:587907">alt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nógvur" msd="ASWMSA" lemmaRef="bd:578409">mesta</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="kanna" msd="VIMtnp" lemmaRef="bd:551005">kannast</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="rættindi" msd="SNPDar" join="right" lemmaRef="bd:574258">rættindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="i" msd="SFPNar">i</w>
+            <w lemma="nntøkur" msd="SFPNar" join="right">nntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="aðrastaðni" msd="DNd" lemmaRef="bd:587627">aðrastaðni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="land" msd="SNPDar" join="right" lemmaRef="bd:527776">londum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="høvuðsregla" msd="SFSNAr" lemmaRef="bd:520625">Høvuðsreglan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">undantak</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="annar" msd="PIFpPN" join="left" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættindi" msd="SNPDar" join="right" lemmaRef="bd:574258">rættindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="i" msd="DNd" join="right">i</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="skattur" msd="VIMtnp" lemmaRef="bd:531119">skatt</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="rakstrarstaður" msd="SMSNAr">rakstrarstaðurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="bankadeild" msd="SFSNar">bankadeild</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="rentuinntøka" msd="SFPAar" lemmaRef="bd:522268">rentuinntøkur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="viðskiftafólk" msd="SNSDar" lemmaRef="bd:517678">viðskiftafólki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="triðjaland" msd="SNSDar" join="right" lemmaRef="bd:528055">triðjalandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="rentuinntøka" msd="SFSNAr" lemmaRef="bd:522268">rentuinntøkan</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="deild" msd="SFSAAr" join="right" lemmaRef="bd:533717">deildina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bankadeild" msd="SFSNAr">bankadeildin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="áseting" msd="SFSNAr" lemmaRef="bd:526495">Ásetingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="h" msd="VNAPS3">h</w>
+            <w lemma="oyrir" msd="VNAPS3">oyrir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" join="right" lemmaRef="bd:535659">rakstrarstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="CS" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="fastur" msd="APWFSN" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="23" msd="NOgnc" join="right">23</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">Ogn</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fastur" msd="LSFSN" lemmaRef="bd:561118">føst</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ognarskattast" msd="VIMtnp">ognarskattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="uppískoyti" msd="SNSNar" lemmaRef="bd:573169">uppískoyti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ás" msd="SFSNar" lemmaRef="bd:576776">ás</w>
+            <w lemma="eting" msd="SFSNar" lemmaRef="bd:524766">eting</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognarskattur" msd="SMSAar">ognarskatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partafelag" msd="SNSDar" join="right" lemmaRef="bd:535653">partafelagi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="høvuðsendamál" msd="SNSNar">høvuðsendamál</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eiga" msd="VIAtnp" lemmaRef="bd:576382">eiga</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <w lemma="ejendomsaktieselskaber" msd="SNPNar" join="both">ejendomsaktieselskaber</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="høvuðsendamálið" msd="SNSNAr">høvuðsendamálið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felagi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eiga" msd="VIAtnp" lemmaRef="bd:576382">eiga</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">føst</w>
+            <w lemma="ogn" msd="SFSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samla" msd="LSFPD" lemmaRef="bd:550483">samlað</w>
+            <w lemma="u" msd="LWFPD">u</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="áðrenn" msd="DGd" join="left" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="partabræv" msd="SNPNAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="ognarskattast" msd="VIMtnp">ognarskattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="skip" msd="SNPNar" lemmaRef="bd:516806">Skip</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flogfar" msd="SNPNar" join="right" lemmaRef="bd:537589">flogfør</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="leysafæ" msd="SNSNar" lemmaRef="bd:518930">leysafæ</w>
+            <w lemma="knýta" msd="LSNPN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="ognarskattast" msd="VIMtnp">ognarskattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eigari" msd="SMSNar" lemmaRef="bd:513834">eigari</w>
+            <w lemma="n" msd="SMSNAr">n</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bingja" msd="SFPAar" join="right" lemmaRef="bd:519245">bingjur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðfestivognur" msd="SMPAar" lemmaRef="bd:542181">viðfestivognar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tól" msd="SNPAar" lemmaRef="bd:577083">tól</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bingjuflutningur" msd="SMSAar" join="right">bingjuflutning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="kan" msd="VNAPS3">kan</w>
+            <w lemma="n" msd="DNd">n</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="ognarskattast" msd="VIMtnp">ognarskattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eigari" msd="SMSNAr" lemmaRef="bd:513834">eigarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sjálvstøðugur" msd="APSMSN" lemmaRef="bd:554392">sjálvstøðugur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuogn" msd="SFSDAr">vinnuognini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="rakstrarstaður" msd="SMSNAr">rakstrarstaðurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="236" msd="NOgnc">236</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="6" msd="NOgnc" join="left">6</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="vanligur" msd="APSMSA" lemmaRef="bd:556584">vanligan</w>
+            <w lemma="ognarskattur" msd="SMSAar" join="right">ognarskatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hin" msd="RNPND" lemmaRef="bd:513757">hini</w>
+            <w lemma="sáttmálabundin" msd="APWNPN" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPNAr" lemmaRef="bd:530076">ríkini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="binda" msd="LSNPN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ognarskattur" msd="SMSNar">ognarskattur</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="kki" msd="DNd">kki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="álíkna" msd="LSMSN" lemmaRef="bd:550982">álíknaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="deyðsbúgv" msd="SFSNar" lemmaRef="bd:570637">Deyðsbúgv</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ogn" msd="SFSNar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PIMpSA" lemmaRef="bd:513752">ein</w>
+            <w lemma="um" msd="APSFSA" lemmaRef="bd:513687">um</w>
+            <w lemma="deyðsbúgv" msd="SMSAar" join="right" lemmaRef="bd:570637">deyðsbúgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmálabundin" msd="APWNPD" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPDAr" join="right" lemmaRef="bd:530076">ríkjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="búgva" msd="SMSDar" join="right" lemmaRef="bd:575771">búgvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="avtøka" msd="SFSNar" lemmaRef="bd:519135">Avtøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="framferðarháttur" msd="SMSAAr" join="right" lemmaRef="bd:567495">framferðarháttin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verð</w>
+            <w lemma="ur" msd="VNAPS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="staðfesta" msd="LSFSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="bústaðarland" msd="SNSNar">bústaðarland</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="aðrastaðni" msd="DNd" join="right" lemmaRef="bd:587627">aðrastaðni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="førur" msd="SFPNaP" lemmaRef="bd:555104">Før</w>
+            <w lemma="oy" msd="SFPNaP" lemmaRef="bd:576505">oyar</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="inntøkuskattur" msd="SMSAar" join="right" lemmaRef="bd:531109">inntøkuskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="Norðurland" msd="SNSDaP" join="right" lemmaRef="bd:584684">Norðurlandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">Frádrátturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="lutfalsligur" msd="APWMSA" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="slíkur" msd="PIMpSA" lemmaRef="bd:555427">slíkan</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="víkja" msd="VNAPS3" lemmaRef="bd:575833">víkur</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDAr" join="right">uttanlandsinntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kredittlinking" msd="SFSNar" join="both">kredittlinking</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="írokna" msd="VIAtnp">írokna</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWNSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skatta" msd="SNSDar" lemmaRef="bd:552600">skatti</w>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" join="right" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="Norðurland" msd="SNSDAP" join="right" lemmaRef="bd:584684">Norðurlandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="eksemptión" msd="SFSNar" join="left">eksemptión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsfyrivarni" msd="SNSDar" join="right">progressiónsfyrivarni</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lønarinntøka" msd="SFSAar" lemmaRef="bd:521417">lønarinntøku</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="persónligur" msd="APSFPA" lemmaRef="bd:556620">persónligar</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="Norðurland" msd="SNSDaP" join="right" lemmaRef="bd:584684">Norðurlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="írokna" msd="VIAtnp">írokna</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="grundarlag" msd="SNSAAr" join="right" lemmaRef="bd:535530">grundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="d" msd="TS">d</w>
+            <w lemma="raga" msd="VIAtnp">raga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inna" msd="SMSDAr" lemmaRef="bd:553957">inn</w>
+            <w lemma="tøkuskattur" msd="SMSDAr" join="right">tøkuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="norð" msd="SNSDAP" lemmaRef="bd:587689">Norð</w>
+            <w lemma="urland" msd="SNSDAr" join="right">urlandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="eksemptión" msd="SFSNar" join="left">eksemptión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsfyrivarni" msd="SNSDar" join="right">progressiónsfyrivarni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFPAar" lemmaRef="bd:520688">inntøkur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="e" msd="VNAPS3">e</w>
+            <w lemma="r" msd="VNAPS3">r</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eksemptión" msd="SFSNar">eksemptión</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsfyrivarni" msd="SNSDar">progressiónsfyrivarni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="protokol" msd="SMSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="1996" msd="NOgnc">1996</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sáttmálabundin" msd="APWNPN" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPNAr" lemmaRef="bd:530076">ríkini</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="skifta" msd="VIAtnp" lemmaRef="bd:553799">skifta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="linki" msd="SMSAar" lemmaRef="bd:546307">linki</w>
+            <w lemma="ngarhátt" msd="SMSAar">ngarhátt</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="tann" msd="RMSAD" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSMSN" lemmaRef="bd:576366">ásettur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="danmark" msd="SFSNaP">Danmark</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="avtaka" msd="VUAtnp" lemmaRef="bd:576122">avtikið</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="meginregla" msd="SFSNAr" join="right" lemmaRef="bd:521530">meginreglan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kredittlinking" msd="SFSNar" join="right">kredittlinking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="internari" msd="APSFSD">internari</w>
+            <w lemma="danskur" msd="APSFSD" lemmaRef="bd:562763">danskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eksemp" msd="SMSNAr">eksemp</w>
+            <w lemma="tiónslinkingarhátturin" msd="SMSNAr">tiónslinkingarhátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" lemmaRef="bd:536383">trygd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpPD" lemmaRef="bd:513757">hin</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="norðurlendskur" msd="APWNPD" lemmaRef="bd:557691">norðurlendsku</w>
+            <w lemma="arbeiðsland" msd="SNPDAr" join="right">arbeiðslondunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="Finnland" msd="SNSDaP" join="right" lemmaRef="bd:576451">Finnlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Ísland" msd="SNSDaP" join="right" lemmaRef="bd:576456">Íslandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Noreg" msd="SNSDaP" lemmaRef="bd:584599">Noregi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Svøríki" msd="SNSDaP" lemmaRef="bd:584500">Svøríki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="vinna" msd="VNAPP3" lemmaRef="bd:575908">vinna</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="sosialur" msd="APSNPA" lemmaRef="bd:554447">sosial</w>
+            <w lemma="avgjald" msd="SNPAar" lemmaRef="bd:537438">avgjøld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="land" msd="SNPDar" join="right" lemmaRef="bd:527776">londum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">Hesir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="eksemptiónslinking" msd="SFSAar" join="right">eksemptiónslinking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="sosialur" msd="APSMPA" lemmaRef="bd:554447">sosial</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsland" msd="SNSDAr" join="right">arbeiðslandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="237" msd="NOgnc">237</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3-6" msd="NOgnc">3-6</w>
+            <w lemma="finna" msd="VNMPP3" lemmaRef="bd:575902">finnast</w>
+            <w lemma="linkingarásetan" msd="SFPNar">linkingarásetanir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="danmark" msd="SFSAaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Finnland" msd="SNSAaP" join="right" lemmaRef="bd:576451">Finnland</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Ísland" msd="SNSAaP" join="right" lemmaRef="bd:576456">Ísland</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Noreg" msd="SNSAaP" lemmaRef="bd:584599">Noreg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Svøríki" msd="SNSAaP" join="right" lemmaRef="bd:584500">Svøríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="linking" msd="SFSNar" lemmaRef="bd:525293">linking</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">fluttur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="sáttmálabundin" msd="APSNSA" lemmaRef="bd:581192">sáttmálabundið</w>
+            <w lemma="ríki" msd="SNSAar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="góðskriva" msd="LSMSN" lemmaRef="bd:552790">góðskrivaður</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDNpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="ríki" msd="SNSDAr" join="right" lemmaRef="bd:530076">ríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="verjuregla" msd="SFSNar" join="right">verjuregla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSGar" lemmaRef="bd:514788">endamáls</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="forða" msd="VIAtnp" lemmaRef="bd:552974">forða</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lønarinntøka" msd="SFSNar" lemmaRef="bd:521417">lønarinntøka</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="býta" msd="LSFSN" lemmaRef="bd:553607">býtt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="land" msd="SNPAar" lemmaRef="bd:527776">lond</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="spara" msd="VIAtnp" lemmaRef="bd:553371">spara</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eksemptiónslinkingini" msd="SFSDAr" join="right">eksemptiónslinkingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSMSN" lemmaRef="bd:576366">ásettur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="c." msd="TS">c.</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kredittlinking" msd="SFSNar">kredittlinking</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="F">a</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eksemptión" msd="SFSAar" join="right">eksemptión</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="c" msd="F">c</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="r" msd="SMSDar">r</w>
+            <w lemma="akstrarstaði" msd="SMSDar">akstrarstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsríki" msd="SNSDAr" join="right">arbeiðsríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="frammanundan" msd="DGd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="starvssetan" msd="SFSAAr">starvssetanina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsríki" msd="SNSDAr">arbeiðsríkinum</w>
+            <w lemma="antin" msd="CC" join="right" lemmaRef="bd:577234">antin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsríki" msd="SNSAAr" join="right">arbeiðsríkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="áhugamál" msd="SNPAar" lemmaRef="bd:517731">áhugamál</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsríki" msd="SNSDAr" join="right">arbeiðsríkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvi</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðsr" msd="SNSAAr">arbeiðsr</w>
+            <w lemma="íkið" msd="SNSAAr">íkið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="fyritøka" msd="SFSDar" join="right" lemmaRef="bd:520155">fyritøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fastur" msd="APWMSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="rakstrarstaður" msd="SMSAAr">rakstrarstaðin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsríki" msd="SNSDAr" join="right">arbeiðsríkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eksemptiónslinking" msd="SFSNar">eksemptiónslinking</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="TS" lemmaRef="bd:513890">litra</w>
+            <w lemma="c" msd="TS">c</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="prógva" msd="VIAtnp" join="right" lemmaRef="bd:552753">prógva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="antin" msd="CC" join="right" lemmaRef="bd:577234">antin</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="inntøkuár" msd="SNSDar" lemmaRef="bd:515493">inntøkuári</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="dvølja" msd="VUAtnp" lemmaRef="bd:576287">dvølt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="starva" msd="VUMtnp" lemmaRef="bd:552839">starvast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsríki" msd="SNSDAr">arbeiðsríkinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="samanhangandi" msd="Adegnc" lemmaRef="bd:563670">samanhangandi</w>
+            <w lemma="tíðarskeið" msd="SNSAar" lemmaRef="bd:571071">tíðarskeið</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mánaður" msd="SMPAar" join="right" lemmaRef="bd:566206">mánaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsríki" msd="SNSDAr">arbeiðsríkinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fyritøka" msd="SFSAar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="ríki" msd="SNSDar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útreiðsla" msd="SFPNAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rættur" msd="APSNPD" lemmaRef="bd:564347">røttum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="l" msd="LSFPN">l</w>
+            <w lemma="agdar" msd="LSFPN">agdar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nevna" msd="LWFSA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="fyritøka" msd="SFSAar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fastur" msd="APWMSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="rakstrarstaður" msd="SMSAAr" join="right">rakstrarstaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almennar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="kelduland" msd="SNSNar">kelduland</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="finna" msd="VNMPS3" lemmaRef="bd:575902">finst</w>
+            <w lemma="nágreiniligur" msd="APSFSN" lemmaRef="bd:556259">nágreinilig</w>
+            <w lemma="heimild" msd="SFSNar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ingarrætturin" msd="SMSNAr">ingarrætturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tillagdur" msd="LSMSN">tillagdur</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kelda" msd="SFSNAr" lemmaRef="bd:520807">keldan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="sáttmáli" msd="DNd" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="binda" msd="LSNSN" lemmaRef="bd:575935">bundið</w>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">land</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="írokna" msd="VIAtnp">írokna</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="føroyskur" msd="APSMSN" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="Dan" msd="SNSAaP" lemmaRef="bd:574988">Dan</w>
+            <w lemma="mark" msd="SNSAaP" join="right" lemmaRef="bd:518914">mark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="heimland" msd="SNSNAr" lemmaRef="bd:584636">heimlandið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="persónligur" msd="APSNSA" lemmaRef="bd:556620">persónligt</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænastuviðurskifti" msd="SNPDar" join="right">tænastuviðurskiftum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útført" msd="LSNSN">útført</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="subsidieran" msd="APSMSA">subsidieran</w>
+            <w lemma="skattingarrættur" msd="SMSAar" join="right">skattingarrætt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bústaðarland" msd="SNSDAr" join="right">bústaðarlandinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="kelda" msd="APWNSN" lemmaRef="bd:520807">keldu</w>
+            <w lemma="land" msd="SNSNAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sáttmáli" msd="SMSDAr" lemmaRef="bd:513991">sáttmálanum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattingarrættur" msd="SMSAAr" join="right">skattingarrættin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kelda" msd="APWNPN" lemmaRef="bd:520807">keldu</w>
+            <w lemma="land" msd="SNSAAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="238" msd="NOgnc">238</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="íroknar" msd="VNAPS3">íroknar</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" join="right" lemmaRef="bd:534200">heild</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="íroknar" msd="VNAPS3">íroknar</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="progressiónsútrokning" msd="SFSAar">progressiónsútrokning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="skattaútrokning" msd="SFSAar" join="right">skattaútrokning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="áseting" msd="SFSNar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="kelduland" msd="SNSDAr">keldulandinum</w>
+            <w lemma="subsidieran" msd="APSMSA">subsidieran</w>
+            <w lemma="skattingarrættur" msd="SMSAar">skattingarrætt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="leggja" msd="VNAPS3" lemmaRef="bd:518970">leggur</w>
+            <w lemma="skattingarrættur" msd="SMSAAr">skattingarrættin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="heim" msd="DNd" lemmaRef="bd:586945">heim</w>
+            <w lemma="land" msd="SNSAAr" join="right" lemmaRef="bd:527776">landið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="SNSAar">a</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="SNSDar">b</w>
+            <w lemma="veita" msd="VNAPP3" lemmaRef="bd:553565">veita</w>
+            <w lemma="bústaðarland" msd="SNSDAr">bústaðarlandinum</w>
+            <w lemma="eksklusivan" msd="APSMSA">eksklusivan</w>
+            <w lemma="skattingarrættur" msd="SMSAar" join="right">skattingarrætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ríki" msd="SNSNar" lemmaRef="bd:530076">ríki</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kelduland" msd="SNSDAr" join="right">keldulandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bann" msd="SNSNar" lemmaRef="bd:528476">Bann</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="mannamunur" msd="SMSDar" lemmaRef="bd:565766">mannamuni</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="skattligur" msd="APSNPD" lemmaRef="bd:557087">skattligum</w>
+            <w lemma="viðurskifti" msd="SNPDar" join="right" lemmaRef="bd:573245">viðurskiftum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bann" msd="SNSNar" lemmaRef="bd:528476">bann</w>
+            <w lemma="að" msd="DGd">að</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSMPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="ríkisborgari" msd="SMPDar" lemmaRef="bd:547226">ríkisborgarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ríkisborgari" msd="SMPDar" lemmaRef="bd:547226">ríkisborgarum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="herundir" msd="DNd" join="left" lemmaRef="bd:587295">herundir</w>
+            <w lemma="juridiskur" msd="APSMPD" lemmaRef="bd:557758">juridiskum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sáttmálabundin" msd="APSNSD" lemmaRef="bd:581192">sáttmálabundnum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="líkamikið" msd="APSNSN" join="right" lemmaRef="bd:587034">líkamikið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmálabundum" msd="APSNSD">sáttmálabundum</w>
+            <w lemma="ríki" msd="SNSDar" join="right" lemmaRef="bd:530076">ríki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Mannagondin" msd="SFSNAr" join="right">Mannagondin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFPNar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="grein" msd="SFSNAr" lemmaRef="bd:576666">Greinin</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="mannagongd" msd="SFSAAr" join="right" lemmaRef="bd:534740">mannagongdina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="hoyra" msd="Adegnc" lemmaRef="bd:553379">hoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmálabundin" msd="APWNPD" lemmaRef="bd:581192">sáttmálabundnu</w>
+            <w lemma="ríki" msd="SNPDAr" join="right" lemmaRef="bd:530076">ríkjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="metir" msd="VNAPS3">metir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="ing" msd="SMSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSAar" lemmaRef="bd:537009">samsvar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sáttmáli" msd="SMSAAr" join="right" lemmaRef="bd:513991">sáttmálan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="báðir" msd="PINpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="ríki" msd="SNPDAr" lemmaRef="bd:530076">ríkjunum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="semja" msd="SFSDar" lemmaRef="bd:522562">semju</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="ivamál" msd="SNPAar" lemmaRef="bd:515500">ivamál</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDAr" lemmaRef="bd:526200">tulkingini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDAr" lemmaRef="bd:521900">nýtsluni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunna</w>
+            <w lemma="standa" msd="VIMtnp" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sáttur" msd="SMSNAr" lemmaRef="bd:561824">sátt</w>
+            <w lemma="mál" msd="SMSNAr" lemmaRef="bd:516179">málin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" join="right" lemmaRef="bd:553611">nýttur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="ósemja" msd="SFPAar" join="right" lemmaRef="bd:524289">ósemjur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">Gjørdar</w>
+            <w lemma="avtala" msd="SFPNar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="land" msd="SNPAar" lemmaRef="bd:527776">lond</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fremjast" msd="VIMtnp" join="right">fremjast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="møg" msd="APSFPN">møg</w>
+            <w lemma="uligar" msd="APSFPN">uligar</w>
+            <w lemma="freist" msd="SFPNar" lemmaRef="bd:533992">freist</w>
+            <w lemma="ir" msd="SFPNar">ir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="áseta" msd="VNAPP3" join="right" lemmaRef="bd:576366">áseta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umlíkna" msd="VIAtnp" join="right">umlíkna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="freist" msd="SFPNar" lemmaRef="bd:533992">freistir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="sín-eiga" msd="DNd">síná</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="avtala" msd="SFPAar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="land" msd="SNPAAr" join="right" lemmaRef="bd:527776">londini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fimm" msd="NCgnc" lemmaRef="bd:530551">fimm</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWFSN" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="fráboðan" msd="SFSNAr" lemmaRef="bd:534005">fráboðanin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="tiltak" msd="SNSAar" join="right" lemmaRef="bd:537371">tiltak</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" join="right" lemmaRef="bd:576666">Grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="limur" msd="SMPNar" lemmaRef="bd:565737">Limir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stjórna" msd="SNSDar" join="right" lemmaRef="bd:551061">stjórnar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="konslaumboð" msd="SNPDar">konslaumboðum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="áseting" msd="SFSDAr" join="right" lemmaRef="bd:526495">ásetingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ávirkan" msd="SFSAar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="fyrimunur" msd="SMPAar" join="right" lemmaRef="bd:565770">fyrimunir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="limur" msd="SMPNar" lemmaRef="bd:565737">limir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stjórna" msd="SNPDar" join="right" lemmaRef="bd:551061">stjórnar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="konslaumboð" msd="SNPDar">konslaumboðum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fólkarættur" msd="SMSDAr" join="right">fólkarættinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="víðkan" msd="SFSNar" lemmaRef="bd:536679">Víðkan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="øki" msd="SNPDar" lemmaRef="bd:530226">økjum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="áseting" msd="SFSDar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="víðka" msd="VIMtnp" lemmaRef="bd:550233">víðkast</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="nýtsluøki" msd="SNPAar" join="right" lemmaRef="bd:530056">nýtsluøkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undantikin" msd="LSNPN" join="right" lemmaRef="bd:581415">undantikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="Áland" msd="SNSNaP" join="right" lemmaRef="bd:576448">Áland</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Svalbard" msd="SNSNaP">Svalbard</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heruppií" msd="DNd" join="left">heruppií</w>
+            <w lemma="Bjarnaoyggin" msd="SFSAAP" join="right">Bjarnaoyggin</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Jan" msd="SgncaP" lemmaRef="bd:575068">Jan</w>
+            <w lemma="Mayen" msd="SgncaP">Mayen</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="norskur" msd="APWNPN" lemmaRef="bd:559121">norsku</w>
+            <w lemma="øki" msd="SNPNAr" lemmaRef="bd:530226">økini</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hjáland" msd="SNPNar" join="both" lemmaRef="bd:527887">hjálond</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Europa" msd="SNSAaP" join="right" lemmaRef="bd:571613">Europa</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="gildiskoma" msd="SFSNar" lemmaRef="bd:520240">Gildiskoma</w>
+            <w lemma="sáttmáli" msd="SMSGAr" lemmaRef="bd:513991">sáttmálans</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="virknaður" msd="SNSAar" lemmaRef="bd:566171">virknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinna" msd="LSFPN" lemmaRef="bd:575908">vunnar</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="1998" msd="NOgnc">1998</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seint" msd="DNC" join="right" lemmaRef="bd:587778">seinni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="239" msd="NOgnc">239</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.2.2" msd="TS" join="right">O.2.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Grønland" msd="SNSNaP" lemmaRef="bd:584624">Grønland</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Grønland" msd="SNSNaP" lemmaRef="bd:584624">Grønland</w>
+            <w lemma="skriva" msd="VNAAP3" lemmaRef="bd:552779">skrivaðu</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tvískattasáttmáli" msd="SMSAar" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="august" msd="SMSAar" lemmaRef="bd:530652">august</w>
+            <w lemma="2000" msd="NOgnc" join="right">2000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="47" msd="NOgnc">47</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2001" msd="NOgnc" join="right">2001</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="broyta" msd="LSMSN" lemmaRef="bd:553579">broyttur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="38" msd="NOgnc">38</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2014" msd="NOgnc" join="right">2014</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFPNAr" lemmaRef="bd:524586">Broytingarnar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="virknaður" msd="VUAtnp" lemmaRef="bd:566171">virknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2015" msd="NOgnc" join="right">2015</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="O.2.3" msd="TS" join="right">O.2.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="India" msd="SNSNaP" lemmaRef="bd:571615">India</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">Millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Indiu" msd="SFSAaP">Indiu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="danskur" msd="APWMSN" lemmaRef="bd:562763">danski</w>
+            <w lemma="tvískattasáttmáli" msd="SMSNAr" lemmaRef="bd:548171">tvískattasáttmálin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="8." msd="NOgnc">8.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="1989" msd="NOgnc" join="right">1989</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="protokol" msd="F">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="8." msd="NOgnc">8.</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="1989" msd="NOgnc">1989</w>
+            <w lemma="víðka" msd="LSFSN" lemmaRef="bd:550233">víðka</w>
+            <w lemma="ður" msd="DNd">ður</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lýstur" msd="LSMSN">lýstur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bekendtgørelse" msd="SFSDar">bekendtgørelse</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="1989" msd="NOgnc" join="right">1989</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="O.2.4" msd="TS" join="right">O.2.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Schweiz" msd="SNSNaP">Schweiz</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">Millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Schweiz" msd="SNSAaP">Schweiz</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="danskur" msd="APWMSN" lemmaRef="bd:562763">danski</w>
+            <w lemma="tvískattasáttmáli" msd="SMSNAr" lemmaRef="bd:548171">tvískattasáttmálin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="nov." msd="TT">nov.</w>
+            <w lemma="1973" msd="NOgnc" join="right">1973</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lýstur" msd="LSMSN">lýstur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bekendtgørelse" msd="SFSDar">bekendtgørelse</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="117" msd="NOgnc">117</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1974" msd="NOgnc" join="right">1974</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="broyta" msd="LSMSN" lemmaRef="bd:553579">broyttur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="protokol" msd="SMSDar">protokol</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="21." msd="NOgnc">21.</w>
+            <w lemma="august" msd="SMSDar" lemmaRef="bd:530652">august</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="102" msd="NOgnc">102</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="11." msd="NOgnc">11.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Schweiz" msd="SNSAaP">Schweiz</w>
+            <w lemma="danskur" msd="APWMSN" lemmaRef="bd:562763">danski</w>
+            <w lemma="tvískattur" msd="APWMSN" lemmaRef="bd:531133">tvískatta</w>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">sáttmálin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arva" msd="SNSDar" lemmaRef="bd:552826">arvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="1973" msd="NOgnc" join="right">1973</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lýstur" msd="LSMSN">lýstur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bekendtgørelse" msd="SFSDar">bekendtgørelse</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="116" msd="NOgnc">116</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1974" msd="NOgnc" join="right">1974</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="bekendtgørelse" msd="SFSDar">bekendtgørelse</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="1978" msd="NOgnc">1978</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="sáttmáli" msd="SMPNAr" lemmaRef="bd:513991">sáttmálarnir</w>
+            <w lemma="víðka" msd="LSMPN" lemmaRef="bd:550233">víðkaðir</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="O.2.5" msd="TS" join="right">O.2.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stórur" msd="APWNSN" lemmaRef="bd:578418">Stóra</w>
+            <w lemma="Bretland" msd="SNSNaP" lemmaRef="bd:576449">Bretland</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="norður" msd="SNSNaP" lemmaRef="bd:529699">Norður</w>
+            <w lemma="Írland" msd="SNSNaP" lemmaRef="bd:576455">Írland</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">Millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bretland" msd="SNSAaP" lemmaRef="bd:576449">Bretland</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="tvískattasáttmáli" msd="SMSNAr" lemmaRef="bd:548171">tvískattasáttmálin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2007" msd="NOgnc" join="right">2007</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMSNAr" lemmaRef="bd:513991">Sáttmálin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lýstur" msd="LSMSN">lýstur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2008" msd="NOgnc" join="right">2008</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="O.2.6" msd="TS" join="right">O.2.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Isle" msd="F">Isle</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="munna" msd="F" lemmaRef="bd:576396">Man</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">Millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Isle" msd="F">Isle</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="munna" msd="F" lemmaRef="bd:576396">Man</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="tvískattasáttmáli" msd="SMPNar" lemmaRef="bd:548171">tvískattasáttmálar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2007" msd="NOgnc" join="right">2007</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMPNAr" lemmaRef="bd:513991">Sáttmálarnir</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="lýstir" msd="LSMPN">lýstir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2008" msd="NOgnc" join="right">2008</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.2.7" msd="TS" join="right">O.2.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">Millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="tvískattasáttmáli" msd="SMPNar" lemmaRef="bd:548171">tvískattasáttmálar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc" join="right">2008</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMPNAr" lemmaRef="bd:513991">Sáttmálarnir</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="lýstir" msd="LSMPN">lýstir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="71" msd="NOgnc">71</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="25." msd="NOgnc">25.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.2.8" msd="TS" join="right">O.2.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">Millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="tvískattasáttmáli" msd="SMPNar" lemmaRef="bd:548171">tvískattasáttmálar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc" join="right">2008</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMPNAr" lemmaRef="bd:513991">Sáttmálarnir</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="lýstir" msd="LSMPN">lýstir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="71" msd="NOgnc">71</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="25." msd="NOgnc">25.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.2.9" msd="TS" join="right">O.2.9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="British" msd="SgncaP">British</w>
+            <w lemma="Virgin" msd="SgncaP">Virgin</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">Millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="British" msd="SgncaP">British</w>
+            <w lemma="Virgin" msd="SgncaP">Virgin</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="tvískattasáttmáli" msd="SMPNar" lemmaRef="bd:548171">tvískattasáttmálar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMPNAr" lemmaRef="bd:513991">Sáttmálarnir</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="lýstir" msd="LSMPN">lýstir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="182" msd="NOgnc">182</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22." msd="NOgnc">22.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O." msd="TS">O.</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="240" msd="NOgnc">240</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.2.10" msd="TS" join="right">O.2.10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">Millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="tvískattasáttmáli" msd="SMPNar" lemmaRef="bd:548171">tvískattasáttmálar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMPNAr" lemmaRef="bd:513991">Sáttmálarnir</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="lýstir" msd="LSMPN">lýstir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="182" msd="NOgnc">182</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22." msd="NOgnc">22.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="O.2.11" msd="TS" join="right">O.2.11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">Millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="tvískattasáttmáli" msd="SMPNar" lemmaRef="bd:548171">tvískattasáttmálar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sáttmáli" msd="SMPNAr" lemmaRef="bd:513991">Sáttmálarnir</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="lýstir" msd="LSMPN">lýstir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="182" msd="NOgnc">182</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22." msd="NOgnc">22.</w>
+            <w lemma="desember" msd="SMSDar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="P." msd="TS">P.</w>
+            <w lemma="tonsaskattur" msd="SMSNar">Tonsaskattur</w>
+            <w lemma="241" msd="NOgnc">241</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="P." msd="TS">P.</w>
+            <w lemma="tonsaskattur" msd="SMSNar">TONSASKATTUR</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="partafelag" msd="SNPNar" lemmaRef="bd:535653">Partafeløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="smápartafelag" msd="SNPNar" join="right" lemmaRef="bd:535727">smápartafeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="reiðarívirk" msd="SNPAar">reiðarívirk</w>
+            <w lemma="semi" msd="SNPAar" join="right" lemmaRef="bd:573830">semi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="reiðarívirksemi" msd="SNSDAr">reiðarívirkseminum</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr" join="right">tonsaskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="virknaður" msd="VUAtnp" lemmaRef="bd:566171">virknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="2005" msd="NOgnc" join="right">2005</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tonsaskattur" msd="SMSNar">Tonsaskattur</w>
+            <w lemma="partafelag" msd="SNPNar" lemmaRef="bd:535653">Partafeløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="smápartafelag" msd="SNPNar" join="right" lemmaRef="bd:535727">smápartafeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="reiðarí" msd="SNSAar" lemmaRef="bd:570789">reiðarí</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="reiðarívirksemi" msd="SNSDAr">reiðarívirkseminum</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regl" msd="SFPDAr">regl</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="unum" msd="SFPDAr">unum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr" join="right">tonsaskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="virknaður" msd="VUAtnp" lemmaRef="bd:566171">virknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inntøkuár" msd="SNSDAr" lemmaRef="bd:515493">inntøkuárinum</w>
+            <w lemma="2005" msd="NOgnc" join="right">2005</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vinnuligur" msd="APSNSD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="ferð" msd="VIAtnp" lemmaRef="bd:533886">ferða</w>
+            <w lemma="fólk" msd="SNPAar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="góður" msd="SNSGar" lemmaRef="bd:535951">góðs</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ymiskur" msd="APSNPA" lemmaRef="bd:558120">ymisk</w>
+            <w lemma="støð" msd="SNPAar" join="right" lemmaRef="bd:571373">støð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr" join="right">tonsaskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="veiting" msd="SFPAar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tættur" msd="APSNSA" lemmaRef="bd:564367">tætt</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="inntøka" msd="SFPAar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ymiskur" msd="APSFSN" lemmaRef="bd:558120">Ymisk</w>
+            <w lemma="støð" msd="SFSNar" join="right" lemmaRef="bd:571373">støð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ymiskur" msd="APSFPA" lemmaRef="bd:558120">ymiskar</w>
+            <w lemma="havn" msd="SFPAar" join="right" lemmaRef="bd:534195">havnir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="havn" msd="SFSAar" lemmaRef="bd:534195">havn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="meginlandsstøði" msd="SNSAAr" join="right" lemmaRef="bd:572587">meginlandsstøðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattur" msd="SMSDar">tonsaskatti</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="skattskyldugur" msd="SFSNar" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="in" msd="SFSNar">in</w>
+            <w lemma="n" msd="SFSNar" join="right">n</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="tøkur" msd="APSFSN" lemmaRef="bd:555502">tøka</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="uppgerðarháttur" msd="SMSNAr" join="right">uppgerðarhátturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="óvanligur" msd="APSMSN" join="right" lemmaRef="bd:556585">óvanligur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="skyldugur" msd="APWFSN" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="nettotonsatal" msd="SNSAar">nettotonsatal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="yvir" msd="SNSDar" lemmaRef="bd:586847">yvir</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skot" msd="SNSDar" join="right" lemmaRef="bd:516834">skoti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uppgjørdur" msd="LSNSN" lemmaRef="bd:579307">uppgjørt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skip" msd="SNPNAr" lemmaRef="bd:516806">skipini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="bruttotons" msd="SNPGar">bruttotons</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="BT" msd="TS" join="both">BT</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stórur" msd="ACSNPN" join="right" lemmaRef="bd:578418">størri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="P.1" msd="TS" join="right">P.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Uppgera" msd="VIAtnp">Uppgera</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skip" msd="SNSAAr" join="right" lemmaRef="bd:516806">skipið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattaskipan" msd="SFSDAr" join="right">tonsaskattaskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="nettotonsatal" msd="SNSDAr">nettotonsatalinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="nettotons" msd="SNPAar">nettotons</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="NT" msd="TS" join="both">NT</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="byrja" msd="LSNSA" lemmaRef="bd:549807">byrjað</w>
+            <w lemma="samdøgur" msd="SNSAar" join="right" lemmaRef="bd:529516">samdøgur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rakstur" msd="SMSDar" lemmaRef="bd:567627">rakstri</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">Upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1000" msd="NOgnc">1000</w>
+            <w lemma="NT" msd="TS">NT</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIFpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="NT" msd="TS">NT</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">Úr</w>
+            <w lemma="1.000" msd="NOgnc">1.000</w>
+            <w lemma="NT" msd="TS">NT</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="10.000" msd="NOgnc">10.000</w>
+            <w lemma="NT" msd="TS">NT</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIFpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="NT" msd="TS">NT</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">Úr</w>
+            <w lemma="10.000" msd="NOgnc">10.000</w>
+            <w lemma="NT" msd="TS">NT</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="25.000" msd="NOgnc">25.000</w>
+            <w lemma="NT" msd="TS">NT</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="NT" msd="TS">NT</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">Úr</w>
+            <w lemma="25.000" msd="NOgnc">25.000</w>
+            <w lemma="NT" msd="TS">NT</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="NT" msd="TS">NT</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="tonsaskattaskipanina" msd="SFSAAr" join="right">tonsaskattaskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="reiðarívirksemi" msd="SNSAar" join="right">reiðarívirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="kortini" msd="DNd" lemmaRef="bd:587341">kortini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="reiðarípartur" msd="SMSNAr">reiðaríparturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" lemmaRef="bd:573237">virkseminum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattaskipanina" msd="SFSAAr" join="right">tonsaskattaskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="P.2" msd="TS" join="right">P.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fráboðan" msd="SFSNar" lemmaRef="bd:534005">Fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr">tonsaskattalógini</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">Feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="reiðarívirksemi" msd="SNSAar" join="right">reiðarívirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vilja" msd="VNAPP3" lemmaRef="bd:576390">vilja</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr" join="right">tonsaskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuár" msd="SNSAAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="reiðarí" msd="SNSAAr" lemmaRef="bd:570789">reiðaríið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">Ger</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="brúka" msd="VIAtnp" lemmaRef="bd:588027">brúka</w>
+            <w lemma="tons" msd="VIAtnp" join="right" lemmaRef="bd:570154">tonsa</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skattaskipan" msd="SFSAAr" join="right">skattaskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWNSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="skipan" msd="SFSAAr" lemmaRef="bd:535389">skipanina</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="inntøkuár" msd="SNPAar" lemmaRef="bd:515493">inntøkuár</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skatting" msd="SFSDar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="P." msd="TS">P.</w>
+            <w lemma="tonsaskattur" msd="SMSNar">Tonsaskattur</w>
+            <w lemma="242" msd="NOgnc">242</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tonsaskattalóg" msd="SFSNAr">tonsaskattalógin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="skip" msd="SNPNar" lemmaRef="bd:516806">skip</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="ogn" msd="SFPNar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="nar" msd="DNd">nar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tonsaskatting" msd="SFSDar" join="right">tonsaskatting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tonsaskattaskipan" msd="SFSDAr" join="right">tonsaskattaskipanini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">Feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr" join="right">tonsaskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="samskatta" msd="LSNPN" lemmaRef="bd:552601">samskattað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="brúka" msd="VNAPP3" lemmaRef="bd:588027">brúka</w>
+            <w lemma="tonsaskattaskipanina" msd="SFSAAr" join="right">tonsaskattaskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="LSNPN" lemmaRef="bd:518970">løgd</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="klúgva" msd="LSNPN" join="right" lemmaRef="bd:575899">klovin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="bindingartíð" msd="SFSNAr">bindingartíðin</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="samur" msd="APWFSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="bindingartíð" msd="SFSNAr">bindingartíðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="reiðarí" msd="SNSDAr" join="right" lemmaRef="bd:570789">reiðarínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattaskipanina" msd="SFSAAr">tonsaskattaskipanina</w>
+            <w lemma="seint" msd="DNS" join="right" lemmaRef="bd:587778">seinast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="P.3" msd="TS" join="right">P.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr">tonsaskattalógini</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">Inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattur" msd="SMSAar" join="right">tonsaskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sam" msd="SNSDar">sam</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="band" msd="SNSDar" lemmaRef="bd:527813">bandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="ferðafólk" msd="SNPAar" lemmaRef="bd:514871">ferðafólk</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="góður" msd="APSNSG" lemmaRef="bd:535951">góðs</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="reiðarívirksemi" msd="SNSAar" join="both">reiðarívirksemi</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ymiskur" msd="APSNPA" lemmaRef="bd:558120">ymisk</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">Skipum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="reiðarí" msd="SNPDar" lemmaRef="bd:570789">reiðaríum</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="leiga" msd="LSNPN" lemmaRef="bd:549594">leigað</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="manning" msd="SFSAar" lemmaRef="bd:525386">manning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="bareboat-charterur" msd="F" join="both">bareboat-charter</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="leiga" msd="LSNPN" lemmaRef="bd:549594">leigað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="manning" msd="SFSDar" lemmaRef="bd:525386">manning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="timecharter" msd="F" join="both">timecharter</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattur" msd="SMSDar" join="right">tonsaskatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="veruligur" msd="APSNSA" lemmaRef="bd:557176">veruligt</w>
+            <w lemma="reiðarívirksemi" msd="SNSAar">reiðarívirksemi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="egin" msd="APSFSD" lemmaRef="bd:581131">egnari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="APSFSD" lemmaRef="bd:549594">leigaðari</w>
+            <w lemma="tonnagu" msd="SFSDar">tonnagu</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="bareboat" msd="F" join="left">bareboat</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="charter" msd="F" join="both">charter</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="timecharter" msd="F" join="both">timecharter</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skip" msd="SNPNar" join="right" lemmaRef="bd:516806">Skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reiðarí" msd="SNPNar" lemmaRef="bd:570789">reiðarí</w>
+            <w lemma="eiga" msd="VNAPP3" join="right" lemmaRef="bd:576382">eiga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útleigaður" msd="LSNPN" join="right" lemmaRef="bd:579627">útleigað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ina" msd="SFSAAr" join="right">ina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="leigari" msd="SMSNAr" lemmaRef="bd:546271">leigarin</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="tað" msd="PPN3PA" lemmaRef="bd:513682">tey</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="koma" msd="VUAtnp" lemmaRef="bd:576176">komið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lóg" msd="SFSAAr" join="right" lemmaRef="bd:576938">lógina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="út" msd="SMSNAr" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="leigari" msd="SMSNAr" lemmaRef="bd:546271">leigarin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="nýta" msd="VNAAS3" lemmaRef="bd:553611">nýtti</w>
+            <w lemma="skip" msd="SNSAAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útleigari" msd="SMSNAr" lemmaRef="bd:548661">Útleigarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leigusátt" msd="SFSDar">leigusátt</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">mála</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDAr" join="right">num</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSGar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattamyndugleiki" msd="SMPAAr" join="right">skattamyndugleikarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="VIAtnp" lemmaRef="bd:552690">treyta</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="árligur" msd="APSFSA" lemmaRef="bd:556751">árliga</w>
+            <w lemma="váttan" msd="SFSAar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="leigari" msd="SMSDAr" lemmaRef="bd:546271">leigaranum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="skip" msd="SNPNar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reiðarí" msd="SNPNar" lemmaRef="bd:570789">reiðarí</w>
+            <w lemma="eiga" msd="VNAPP3" join="right" lemmaRef="bd:576382">eiga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útleigaður" msd="LSNPN" lemmaRef="bd:579627">útleigað</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="manning" msd="SFSAar" lemmaRef="bd:525386">manning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="bare-boat" msd="F" join="left">bare-boat</w>
+            <w lemma="charter" msd="F" join="right">charter</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="lóg" msd="SFSAar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="reiðarí" msd="SNPNar" join="right" lemmaRef="bd:570789">reiðarí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grunda" msd="LSNPN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyribils" msd="Adegnc" lemmaRef="bd:586941">fyribils</w>
+            <w lemma="yvirkapacitet" msd="SMSAar" join="right">yvirkapacitet</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiga" msd="VNAPP3" lemmaRef="bd:549594">leiga</w>
+            <w lemma="skip" msd="SNPAAr" lemmaRef="bd:516806">skipini</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">Vísast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nakar" msd="PIFpPN" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="eftirlitsregla" msd="SFPNar">eftirlitsreglur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPNar" join="right" lemmaRef="bd:536371">treytir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="reiðarí" msd="SNPNar" join="right" lemmaRef="bd:570789">reiðarí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="brúka" msd="VNAPP3" lemmaRef="bd:588027">brúka</w>
+            <w lemma="tonsaskatta" msd="SMSAar">tonsaskatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skipan" msd="SFSAAr" join="right" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattligur" msd="APWMSD" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="ársroknskapur" msd="SMSDAr" lemmaRef="bd:565907">ársroknskapinum</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skrivligur" msd="APSFSA" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="vátur" msd="SFSAar" join="right" lemmaRef="bd:555631">vátt</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="an" msd="SNSAar" lemmaRef="bd:576756">an</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="grannskoðari" msd="SMSDar" lemmaRef="bd:545635">grannskoðara</w>
+            <w lemma="felag" msd="SNSGAr" join="right" lemmaRef="bd:535493">felagsins</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="uppfylla" msd="LSFPN" join="right" lemmaRef="bd:553935">uppfyltar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="skip" msd="SNSNar" lemmaRef="bd:516806">skip</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="ein" msd="NCFSA" lemmaRef="bd:530546">eina</w>
+            <w lemma="ferð" msd="SFSAar" join="right" lemmaRef="bd:533886">ferð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="reiður" msd="SNSNar" join="right" lemmaRef="bd:563303">reið</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arí" msd="SNSNar">arí</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="skip" msd="SNSAAr" join="right" lemmaRef="bd:516806">skipið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skip" msd="SNSNar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útleigaður" msd="LSNSN" join="right" lemmaRef="bd:579627">útleigað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tonsaskattaskipan" msd="SFSDAr" join="right">tonsaskattaskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="leigari" msd="SMSNAr" lemmaRef="bd:546271">leigarin</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="skip" msd="SNSAAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="koma" msd="VUAtnp" join="right" lemmaRef="bd:576176">kom</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattalóg" msd="SFSAAr" join="right">tonsaskattalógina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útleigari" msd="SMSNAr" lemmaRef="bd:548661">útleigarin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="nýta" msd="VNAAS3" lemmaRef="bd:553611">nýtti</w>
+            <w lemma="skip" msd="SNSAAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Inna" msd="DGd" lemmaRef="bd:526785">Innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="shipping" msd="SFSAAr">shipping</w>
+            <w lemma="vinna" msd="SFSAAr" lemmaRef="bd:524070">vinnuna</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="óvanligur" msd="APSNSN" join="right" lemmaRef="bd:556585">óvanligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rakstur" msd="SMSNAr" lemmaRef="bd:567627">raksturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDAr" lemmaRef="bd:516806">skipinum</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útveita" msd="LSMSN" lemmaRef="bd:553564">útveittur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="óheftur" msd="APSNSA" lemmaRef="bd:559321">óheft</w>
+            <w lemma="fyristøðufelag" msd="SNSAar" join="right">fyristøðufelag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tílíkur" msd="APSFSN" lemmaRef="bd:555432">Tílík</w>
+            <w lemma="fyristøða" msd="SFSDar" join="right" lemmaRef="bd:527197">fyristøðu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ymiskur" msd="APSFPA" lemmaRef="bd:558120">ymiskar</w>
+            <w lemma="uppgáva" msd="SFPAar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyrisitingarligur" msd="APSNSD" lemmaRef="bd:556657">fyrisitingarligum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skip" msd="SNPGar" lemmaRef="bd:516806">skipa</w>
+            <w lemma="eigar" msd="SMPAar" join="right">eigar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="nar" msd="DNd" join="right">nar</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="reiðarí" msd="SNSAAr" join="both" lemmaRef="bd:570789">reiðaríið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="crew" msd="F">crew</w>
+            <w lemma="fyrisiting" msd="SFSAar" join="right" lemmaRef="bd:524919">fyrisiting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tekniskur" msd="APSFSA" lemmaRef="bd:558144">tekniska</w>
+            <w lemma="fyrisiting" msd="SFSAar" lemmaRef="bd:524919">fyrisiting</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahald" msd="SNSNar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNSDAr" join="right" lemmaRef="bd:516806">skipinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">Ikki</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="óvanligur" msd="APSNSN" join="right" lemmaRef="bd:556585">óvanligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="reiðarívirksemi" msd="SNSNar">reiðarívirksemi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="skipaeigari" msd="SMPDAr" join="right">skipaeigarunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eigari" msd="SMPNAr" lemmaRef="bd:513834">eigararnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="veruleiki" msd="SMSDAr" lemmaRef="bd:513877">veruleikanum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="óvirkin" msd="APSMPN" lemmaRef="bd:581492">óvirknir</w>
+            <w lemma="íleggj" msd="SMPNar" join="right">íleggj</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arar" msd="SMPNar" join="right">arar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="umsitingarfelag" msd="SNSNAr">umsitingarfelagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="veruleiki" msd="SMSDAr" lemmaRef="bd:513877">veruleikanum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="útinna" msd="VNAPS3" lemmaRef="bd:553956">útinnir</w>
+            <w lemma="avmarka" msd="LSFPA" lemmaRef="bd:550093">avmarkaðar</w>
+            <w lemma="uppgáva" msd="SFPAar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eigari" msd="SMSAAr" join="right" lemmaRef="bd:513834">eigaran</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="reiðarí" msd="SNSAAr" join="both" lemmaRef="bd:570789">reiðaríið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="fíggjarligur" msd="APWFSA" lemmaRef="bd:556661">fíggjarliga</w>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rakstur" msd="SMSDAr" lemmaRef="bd:567627">rakstrinum</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="P." msd="TS">P.</w>
+            <w lemma="tonsaskattur" msd="SMSNar">Tonsaskattur</w>
+            <w lemma="243" msd="NOgnc">243</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skip" msd="SNSDAr" lemmaRef="bd:516806">skipinum</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skipa" msd="VIAtnp" lemmaRef="bd:551238">skipa</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðafólk" msd="SNPDar" lemmaRef="bd:514871">ferðafólka</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fraktrutum" msd="SFPDar">fraktrutum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skip" msd="SNPDAr" join="right" lemmaRef="bd:516806">skipunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fraktav" msd="SFPDar">fraktav</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tala" msd="SFPDar" join="right" lemmaRef="bd:523444">talum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="reka" msd="VNAPS3" lemmaRef="bd:576063">rekur</w>
+            <w lemma="umsitingarfelag" msd="SNSNAr">umsitingarfelagið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="reiðarívirksemi" msd="SNSAar" join="right">reiðarívirksemi</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="flutningsvirksemi" msd="SNSAar" join="left">flutningsvirksemi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="egin" msd="APSNPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="APSNPD" lemmaRef="bd:549594">leigaðum</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr" join="right">tonsaskattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" lemmaRef="bd:552600">skattast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="P.4" msd="TS" join="right">P.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">Virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattalóg" msd="SFSAAr">tonsaskattalógina</w>
+            <w lemma="nakar" msd="PIFpPN" lemmaRef="bd:587899">Nakrar</w>
+            <w lemma="avmarking" msd="SFPNar" lemmaRef="bd:524478">avmarkingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskatta" msd="SMSAar" join="right">tonsaskatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skipan" msd="SFSAAr" join="right" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="koma" msd="VUAtnp" lemmaRef="bd:576176">komið</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="ferðafólk" msd="SNPAar" lemmaRef="bd:514871">ferðafólk</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="góður" msd="DNd" lemmaRef="bd:535951">góðs</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tonsaskattaskipanina" msd="SFSAAr" join="right">tonsaskattaskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattaskipanina" msd="SFSAAr" join="right">tonsaskattaskipanina</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="forkanna" msd="VIAtnp" join="right">forkanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leita" msd="VIAtnp" lemmaRef="bd:552369">leita</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvinna" msd="VIAtnp" lemmaRef="bd:575907">útvinna</w>
+            <w lemma="kolvetni" msd="SNSAar" lemmaRef="bd:573609">kolvetni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="náttúruríkidømi" msd="SNSAar" join="right" lemmaRef="bd:573737">náttúruríkidømi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">hinvegin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="veruligur" msd="APSNSA" lemmaRef="bd:557176">veruligt</w>
+            <w lemma="flutningsvirksemi" msd="SNSAar" join="right">flutningsvirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útgerðarsigling" msd="SFSNar">útgerðarsigling</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fólk" msd="SNSDar" lemmaRef="bd:515066">fólki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="góður" msd="SNSDar" lemmaRef="bd:535951">góðsi</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="havn" msd="SFSDar" lemmaRef="bd:534195">havn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útbúnaður" msd="SMSAar" lemmaRef="bd:566226">útbúnað</w>
+            <w lemma="úti" msd="DNd" lemmaRef="bd:588028">úti</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="meginlandsstøði" msd="SFSDar" join="right" lemmaRef="bd:572587">meginlandsstøði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="virkja" msd="SNSNAr" join="right" lemmaRef="bd:554057">virk</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="semi" msd="SNSNAr" lemmaRef="bd:573830">semið</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattaskipanina" msd="SFSAAr" join="right">tonsaskattaskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="oljuúrdráttur" msd="SMPAar">oljuúrdráttir</w>
+            <w lemma="o.t" msd="TS" join="right">o.t</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="meginlandsstøði" msd="SMSDAr" lemmaRef="bd:572587">meginlandsstøðinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útbúnaður" msd="SMSAar" lemmaRef="bd:566226">útbúnað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskatta" msd="SMSAar">tonsaskatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skipan" msd="SFSAAr" join="right" lemmaRef="bd:535389">skipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Akkershandfaring" msd="SFSNar">Akkershandfaring</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bjargingaruppgáva" msd="SFPNar">bjargingaruppgávur</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ve" msd="APSNSA">ve</w>
+            <w lemma="ruligt" msd="APSNSA">ruligt</w>
+            <w lemma="flutn" msd="SNSAar" join="right">flutn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingsvirksemi" msd="SNSAar">ingsvirksemi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="góður" msd="SNSDar" lemmaRef="bd:535951">góðsi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fólk" msd="SNSDar" lemmaRef="bd:515066">fólki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tons" msd="SFSDar" lemmaRef="bd:570154">tonsa</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Arbeiðsuppgáva" msd="SFPNar">Arbeiðsuppgávur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" lemmaRef="bd:551005">kanna</w>
+            <w lemma="havbotnur" msd="SMSAAr" lemmaRef="bd:539689">havbotnin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="veruligur" msd="APSNSN" lemmaRef="bd:557176">veruligt</w>
+            <w lemma="reiðarí" msd="SNSNar" join="right" lemmaRef="bd:570789">reiðarí</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr" join="right">tonsaskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fiskiskapur" msd="SMSNar" lemmaRef="bd:565863">Fiskiskapur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilvirkingarvirksemi" msd="SNSNar" join="right">tilvirkingarvirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umvæla" msd="VIAtnp" lemmaRef="bd:553265">umvæla</w>
+            <w lemma="havn" msd="SFPAar" join="right" lemmaRef="bd:534195">havnir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="moli" msd="SMPAar" join="right" lemmaRef="bd:546645">molar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="brúgv" msd="SMPAar" join="right" lemmaRef="bd:543748">brúgvar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="oljuútbúnaður" msd="SMSAar" join="right">oljuútbúnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="rør" msd="SFPAar" lemmaRef="bd:577035">rør</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="leiðing" msd="SFPAar" lemmaRef="bd:525279">leiðingar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="havbotnur" msd="SMSAAr" join="right" lemmaRef="bd:539689">havbotnin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="dýpa" msd="VIAtnp" join="right" lemmaRef="bd:553492">dýpa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dreggja" msd="VIAtnp" lemmaRef="bd:549711">dreggja</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grót" msd="SNSDar" join="right" lemmaRef="bd:518178">gróti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sandsúgva" msd="VIAtnp">sandsúgva</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpSA" lemmaRef="bd:555432">tílíkt</w>
+            <w lemma="virkja" msd="SNSAar" lemmaRef="bd:554057">virk</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="semi" msd="SNSDar" join="right" lemmaRef="bd:573830">semi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Kavaravirksemi" msd="SNSNar" join="right">Kavaravirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleipa" msd="VIAtnp" join="right" lemmaRef="bd:551228">sleipa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="loðsa" msd="VIAtnp" lemmaRef="bd:552307">loðsa</w>
+            <w lemma="o.t." msd="TS" join="right">o.t.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skip" msd="SNPNAr" lemmaRef="bd:516806">skipini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="høvn" msd="SFPDar" lemmaRef="bd:529047">havnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kring" msd="DGd" lemmaRef="bd:586905">kring</w>
+            <w lemma="havn" msd="SFPAar" join="right" lemmaRef="bd:534195">havnir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Útbúgvingarvirksemi" msd="SNSNar" join="right">Útbúgvingarvirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosialur" msd="APSNSN" lemmaRef="bd:554447">sosialt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="pedagogiskur" msd="APSNSN" lemmaRef="bd:557883">pedagogiskt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="o.t" msd="TS" join="right">o.t</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="savnsvirksemi" msd="SNSNar">Savnsvirksemi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skipavarðveiting" msd="SFSNar" join="right">skipavarðveiting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ítrótt" msd="SNSNar" join="right" lemmaRef="bd:536762">Ítrótta</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útferð" msd="SFSGar" join="right" lemmaRef="bd:536818">útferðar</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frítíðarvirksemi" msd="SNSNar" join="right">frítíðarvirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="skip" msd="SNPAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="støðugur" msd="DNd" lemmaRef="bd:554391">støðugt</w>
+            <w lemma="liggja" msd="VNAPP3" lemmaRef="bd:576388">liggja</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="akkeri" msd="SNSDar" join="right" lemmaRef="bd:574295">akkeri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="endamál" msd="SNSAar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Dýpingarmaskina" msd="SFPNar" join="right">Dýpingarmaskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="flotkrani" msd="SMPNar" join="right">flotkranar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="flotdokkir" msd="SMPNar" join="right">flotdokkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kaðaltrumla" msd="SFPNar" join="right">kaðaltrumlur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="boripallur" msd="SMPNar" join="right" lemmaRef="bd:530991">boripallar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="flóta" msd="Adegnc" lemmaRef="bd:575842">flótandi</w>
+            <w lemma="kar" msd="SFPNar" lemmaRef="bd:577180">kør</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PIMpSN" lemmaRef="bd:555432">tílíkur</w>
+            <w lemma="útbúnaður" msd="SMSNar" lemmaRef="bd:566226">útbúnaður</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr">tonsaskattalógin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattaskipaninai" msd="SFSAAr" join="right">tonsaskattaskipaninai</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="prámur" msd="SMPAar" lemmaRef="bd:540892">prámar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppskipingarbátur" msd="SMPAar" join="right">uppskipingarbátar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="bera" msd="VNAPP3" lemmaRef="bd:576019">bera</w>
+            <w lemma="last" msd="SFSAar" lemmaRef="bd:534580">last</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="u" msd="TS">u</w>
+            <w lemma="2.000" msd="NOgnc">2.000</w>
+            <w lemma="bruttotons" msd="SNPGar">bruttotons</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stórur" msd="ACSMSN" join="right" lemmaRef="bd:578418">størri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">Reglur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskatting" msd="SFSAar">tonsaskatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="reiðarí" msd="SNPNar" join="right" lemmaRef="bd:570789">Reiðarí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattaskipanina" msd="SFSAAr" join="right">tonsaskattaskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="tonsaskattaða" msd="APSFSA">tonsaskattaða</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="P." msd="TS">P.</w>
+            <w lemma="tonsaskattur" msd="SMSNar">Tonsaskattur</w>
+            <w lemma="244" msd="NOgnc">244</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">Reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skilja" msd="VIMtnp" lemmaRef="bd:576280">skiljast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="brutto-fíggjar-inn-tøka" msd="SFPNar">bruttofíggjarinntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="útreiðsla" msd="SFPNar" join="left" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="býta" msd="LSFPN" lemmaRef="bd:553607">býttar</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="roknskaparliga" msd="APWNSD">roknskaparliga</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSFPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="ogn" msd="SFPDar" join="right" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="tonsaskattaða" msd="APWNSD">tonsaskattaða</w>
+            <w lemma="reiðarívirksem" msd="SNSDar" join="right">reiðarívirksem</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="inum" msd="SNSDAr">inum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Tilvising" msd="SFSNar">Tilvising</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr">tonsaskattalógini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattalóg" msd="SFSAAr" lemmaRef="bd:535361">skattalógina</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc">a</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kontrolera" msd="LSNPA" lemmaRef="bd:551510">kontrolerað</w>
+            <w lemma="handilsviðurskifti" msd="SNPAar" join="right">handilsviðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="prísur" msd="SMPAar" lemmaRef="bd:566661">prísir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tre" msd="NCFPA">tre</w>
+            <w lemma="ytir" msd="SFPAar" join="right">ytir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="nýta" msd="VUAtnp" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSMPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="DNd">a</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="samsvara" msd="Adegnc" join="right" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fylgja" msd="LSFPN" join="right" lemmaRef="bd:554010">fylgdar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattur" msd="APWFSN" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APWFSN" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="regulera" msd="LSFSN" lemmaRef="bd:551516">regulerað</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAr" lemmaRef="bd:552600">skatta</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tonsaskattalóg" msd="SFSDAr">tonsaskattalógini</w>
+            <w lemma="siga" msd="VNAPP3" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">skuldin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="helm" msd="SMSNAr" join="right">helm</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingurin" msd="SMSNAr">ingurin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eginkapitalur" msd="SMSDAr" lemmaRef="bd:539165">eginkapitalinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøkuár" msd="SNSGAr" lemmaRef="bd:515493">inntøkuársins</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattur" msd="APWFSN" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APWFSN" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="munur" msd="SMSDAr" lemmaRef="bd:565797">muninum</w>
+            <w lemma="falda" msd="LSFSN" lemmaRef="bd:549405">faldað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="avkastsatsi" msd="SNSDar" join="right">avkastsatsi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="ár" msd="SNSDar" lemmaRef="bd:517748">ári</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">hendan</w>
+            <w lemma="avkastsatsur" msd="SMSAAr" join="right">avkastsatsin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skuld" msd="SFSNAr" lemmaRef="bd:535969">Skuldin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="egin" msd="SFSNAr" join="right" lemmaRef="bd:581131">egin</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ogn" msd="SFSNAr" lemmaRef="bd:576965">ognin</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="roknskaparligu" msd="APWNPD">roknskaparligu</w>
+            <w lemma="virði" msd="SNPDAr" join="right" lemmaRef="bd:573238">virðunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Renturætting" msd="SFSNAr">Renturættingin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rentuútreiðsla" msd="SFSNar">rentuútreiðsla</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="býti" msd="SNSDAr" lemmaRef="bd:572096">býtinum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Q." msd="TS">Q.</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">Skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="afturvunnum" msd="LSFPD">afturvunnum</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">avskrivingum</w>
+            <w lemma="245" msd="NOgnc">245</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Q." msd="TS">Q.</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">SKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">VINNINGI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="AFTURVUNNUM" msd="APSFPD">AFTURVUNNUM</w>
+            <w lemma="avskriving" msd="SFPDar" lemmaRef="bd:524493">AVSKRIVINGUM</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">Ásett</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ogn" msd="SFPAar" join="right" lemmaRef="bd:576965">ognir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattaskipan" msd="SFSDAr" join="right">tonsaskattaskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avskrivingarlóg" msd="SFSAAr" join="right">avskrivingarlógina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">Reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="reiðarí" msd="SNPNar" lemmaRef="bd:570789">reiðarí</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fyrihalda" msd="VIAtnp" lemmaRef="bd:576152">fyrihalda</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skifta" msd="LSNSN" lemmaRef="bd:553799">skift</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skatting" msd="SFSDar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tonsaskatting" msd="SFSAar" join="right">tonsaskatting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="reiðarí" msd="SNPNar" lemmaRef="bd:570789">reiðarí</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fyrihalda" msd="VIAtnp" lemmaRef="bd:576152">fyrihalda</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tonsaskattaskipan" msd="SFSDAr">tonsaskattaskipanini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóggáva" msd="SFSDAr" join="right">skattalóggávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">Koma</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="tonsaskattaskipan" msd="SFSDAr" join="right">tonsaskattaskipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDar" join="right" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Grønland" msd="SNSDaP" join="right" lemmaRef="bd:584624">Grønlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ogn" msd="SFPNar" lemmaRef="bd:576965">ognir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skuld" msd="SFSNar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="framhaldandi" msd="DNd" lemmaRef="bd:563601">framhaldandi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="skattur" msd="SFSDar" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skylda" msd="SFSDar" join="right" lemmaRef="bd:522870">skyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avhendað" msd="LSNPN">avhendað</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="flutningsmund" msd="SNSAAr" join="right">flutningsmundið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Avhendingarupphædd" msd="SFSNAr">Avhendingarupphæddin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="handil" msd="SMSDar" lemmaRef="bd:567172">handli</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="flutningur" msd="SNSAAr" lemmaRef="bd:539414">flutnings</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mund" msd="SNSAAr" join="right" lemmaRef="bd:518347">mundið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="flutningsskattur" msd="SMSAar" join="right">flutningsskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gjalda" msd="LSNPN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="finna" msd="VIAtnp" lemmaRef="bd:575902">finna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="lógargrundarlag" msd="SNSNar">Lógargrundarlag</w>
+            <w lemma="løgtingslóg" msd="SFSNar" lemmaRef="bd:534719">Løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="51" msd="NOgnc">51</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="9." msd="NOgnc">9.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="reiðarívirksemi" msd="SNSDar" join="right">reiðarívirksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="246" msd="NOgnc">246</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">BINDANDI</w>
+            <w lemma="svar" msd="SNPNar" lemmaRef="bd:518915">SVAR</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R.1" msd="TS">R.1</w>
+            <w lemma="endamál" msd="SNPNar" lemmaRef="bd:514788">Endamál</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="endamál" msd="SNSNar" lemmaRef="bd:514788">Endamál</w>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">Endamálið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="skattskyldigum" msd="APSMPD">skattskyldigum</w>
+            <w lemma="møguleiki" msd="SMSAAr" lemmaRef="bd:513882">møguleikan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattaspurningur" msd="SMPAar" join="right">skattaspurningar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">Við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="økja" msd="VIAtnp" lemmaRef="bd:554078">økja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vissa" msd="SFSAAr" lemmaRef="bd:527700">vissuna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattligur" msd="APWFPD" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPDAr" lemmaRef="bd:524472">avleiðingunum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gera" msd="SFPDar" lemmaRef="bd:575738">gerðum</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" join="right" lemmaRef="bd:547448">skattgjaldarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">skipanin</w>
+            <w lemma="styrkja" msd="VIAtnp" lemmaRef="bd:554062">styrkja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættarstøða" msd="SFSAAr" join="right" lemmaRef="bd:586669">rættarstøðuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">Samstundis</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tollur" msd="SFSDAr" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisitingarlóg" msd="SFSDAr">skattafyrisitingarlógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="roynd" msd="SFSNar" lemmaRef="bd:535147">roynd</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppgáva" msd="SFPDAr" lemmaRef="bd:523876">uppgávunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegleiðing" msd="SFSAar" lemmaRef="bd:526382">vegleiðing</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFSAar" join="right" lemmaRef="bd:523776">tænastu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">Svarið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="spyrjari" msd="SMSDAr" join="right" lemmaRef="bd:547720">spyrjaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="áseta" msd="VIMtnp" join="right" lemmaRef="bd:576366">ásetast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMPNar" lemmaRef="bd:541521">Spurningar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="snúgva" msd="VIAtnp" lemmaRef="bd:575755">snúgva</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWMSA" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virknaður" msd="SMSAAr" join="right" lemmaRef="bd:566171">virknaðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="SFSNar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="spyrjari" msd="SMSGAr" lemmaRef="bd:547720">spyrjarans</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="spyrjari" msd="SMSAAr" lemmaRef="bd:547720">spyrjaran</w>
+            <w lemma="sjálvur" msd="APSMSA" lemmaRef="bd:555235">sjálvan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="vegleiðing" msd="SFSAar" lemmaRef="bd:526382">vegleiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lóggáva" msd="SFSAAr" lemmaRef="bd:521405">lóggávuna</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skatta" msd="SNSDAr" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsøki" msd="SNSDAr" join="right">avgjaldsøkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrisitingarlóg" msd="SFSDAr" join="right" lemmaRef="bd:534036">fyrisitingarlógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="a" msd="SNSGar" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="SgncaP">c</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="g" msd="SgncaP" join="left">g</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="koma" msd="VNAAP3" lemmaRef="bd:576176">komu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2015" msd="NOgnc" join="right">2015</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="løgtingslóg" msd="SFSAar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2015" msd="NOgnc">2015</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Lm" msd="TS" join="both">Lm</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="112" msd="NOgnc" join="right">112</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="2014" msd="NOgnc" join="both">2014</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="R.2" msd="TS" join="right">R.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMPNar" join="right" lemmaRef="bd:541521">Spurningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skipan" msd="SFSDAr" lemmaRef="bd:535389">skipanini</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">Meginregla</w>
+            <w lemma="karmur" msd="SMPNAr" lemmaRef="bd:532218">Karmarnir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="spurningur" msd="SMPDar" lemmaRef="bd:541521">spurningum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSMPN" lemmaRef="bd:576366">ásettir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="snúgva" msd="VIAtnp" lemmaRef="bd:575755">snúgva</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ítøkiligur" msd="APWMSA" lemmaRef="bd:556214">ítøkiliga</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" join="right" lemmaRef="bd:547448">skattgjaldaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="umboða" msd="VNAPS3" join="right" lemmaRef="bd:552947">umboðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="spyrjari" msd="SMSAAr" lemmaRef="bd:547720">spyrjaran</w>
+            <w lemma="sjálvur" msd="APSMSA" join="right" lemmaRef="bd:555235">sjálvan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">Til</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="ætla" msd="LSFPA" lemmaRef="bd:549302">ætlaðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="framdur" msd="LSFPA" lemmaRef="bd:578764">framdar</w>
+            <w lemma="gerði" msd="SFPAar" join="right" lemmaRef="bd:572293">gerðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avleiðing" msd="SFPAAr" join="right" lemmaRef="bd:524472">avleiðingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ætla" msd="LWFSN" lemmaRef="bd:549302">ætlaða</w>
+            <w lemma="gera" msd="SFSNar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="spyrjari" msd="SMSGAr" lemmaRef="bd:547720">spyrjarans</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="R.4" msd="TT">R.4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="vegleiðing" msd="SFSDar" join="right" lemmaRef="bd:526382">vegleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="247" msd="NOgnc">247</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ávísa" msd="LSMPN" lemmaRef="bd:553517">ávísir</w>
+            <w lemma="spurningur" msd="SMPNar" lemmaRef="bd:541521">spurningar</w>
+            <w lemma="svara" msd="VIMtnp" lemmaRef="bd:551385">svarast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tollur" msd="SNSDAP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSDAr" join="right">skattaráðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="R.3" msd="TT">R.3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="vegleiðing" msd="SFSDar" lemmaRef="bd:526382">vegleiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="førleikabýt" msd="SNSAAr">førleikabýtið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollur" msd="SNSAAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSAAr" join="right">skattaráðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsligu" msd="APWFPA">avgjaldsligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" lemmaRef="bd:524472">avleiðingarnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="gera" msd="SFSDar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyrisitingarligur" msd="APSFSN" lemmaRef="bd:556657">fyrisitingarlig</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APSFPA" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="avleiðing" msd="SFPAar" join="right" lemmaRef="bd:524472">avleiðingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="faktiskur" msd="APSFSA" lemmaRef="bd:558664">faktiska</w>
+            <w lemma="fyrisiting" msd="SFSAar" join="right" lemmaRef="bd:524919">fyrisiting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ómaksgjald" msd="SNSAar" lemmaRef="bd:537088">ómaksgjøld</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="renting" msd="SFSAar" join="right" lemmaRef="bd:525657">renting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innheinting" msd="SFSAar" join="right" lemmaRef="bd:525107">innheinting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="revsing" msd="SFSAar" lemmaRef="bd:525661">revsing</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útinnan" msd="SFSAar">útinnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirlit" msd="SNSDar" join="right" lemmaRef="bd:514733">eftirliti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Untantøk" msd="SFPNar">Untantøk</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="spurningur" msd="SMPAar" lemmaRef="bd:541521">spurningar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tolllóggáva" msd="SFSDar" join="right">tolllóggávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="orð" msd="SNSNAr" lemmaRef="bd:514234">Orðið</w>
+            <w lemma="tolllóggáva" msd="SFSNar">tolllóggáva</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="spurningur" msd="SMPAar" lemmaRef="bd:541521">spurningar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="gatt" msd="SMSAar">gatt</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="tollur" msd="SMSAar" join="both" lemmaRef="bd:564857">toll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="punktgjald" msd="SNPAar" join="right">punktgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tarifering" msd="SFSAar">tarifering</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upprunaupplýsing" msd="SFPAar" join="right">upprunaupplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undantaksloyvi" msd="SNSAar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ætla" msd="LSFPD" lemmaRef="bd:549302">ætlaðum</w>
+            <w lemma="gera" msd="SFPDar" join="right" lemmaRef="bd:575738">gerðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="TS" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="loyvi" msd="SNPNar" join="right" lemmaRef="bd:572526">Loyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsókn" msd="SFPNar" lemmaRef="bd:536469">umsóknir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="v" msd="VNAPS3">v</w>
+            <w lemma="erður" msd="VNAPS3">erður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="loyvi" msd="SNSAar" join="right" lemmaRef="bd:572526">loyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsókn" msd="SFPAar" lemmaRef="bd:536469">umsóknir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undantaksloyvi" msd="SNSAar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ætla" msd="LSFPD" lemmaRef="bd:549302">ætlaðum</w>
+            <w lemma="gera" msd="SFPDar" join="right" lemmaRef="bd:575738">gerðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="TS" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umsókn" msd="SFPNar" join="right" lemmaRef="bd:536469">Umsóknir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undantaksloyvi" msd="SNSNar" lemmaRef="bd:573155">undantaksloyvi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="loyvi" msd="SNSNar" lemmaRef="bd:572526">loyvi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="t.d." msd="TS" join="left">t.d.</w>
+            <w lemma="umsókn" msd="SFSNar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattafrælsi" msd="SNSAar" lemmaRef="bd:573861">skattafrælsi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vælgerandi" msd="Adegnc" lemmaRef="bd:563919">vælgerandi</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ávísur" msd="APSNSA" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="umsókn" msd="SFSNar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="virknaður" msd="SMSAar" lemmaRef="bd:566171">virknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">Serligt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skráseting" msd="SFSAar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="motorakfar" msd="SNPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattalóggáva" msd="SFSAar" join="right">skattalóggávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="umsita" msd="LSFSN" lemmaRef="bd:576101">umsitin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="spyrjari" msd="SMSNar" lemmaRef="bd:547720">spyrjari</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skráseting" msd="SFSAar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="motorakfar" msd="SNPDar" join="right" lemmaRef="bd:537884">motorakførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="umsita" msd="LSNSN" lemmaRef="bd:576101">umsitið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="Akstovuni" msd="SFSDAP" join="right">Akstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R.3" msd="TS" join="right">R.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Førleikabýt" msd="SNSNAr">Førleikabýtið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollur" msd="SNSAAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSAAr">skattaráðið</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">Meginreglan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="førleiki" msd="SMSAAr" lemmaRef="bd:513993">førleikan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">skattaráðið</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="umbøn" msd="SFPDar" lemmaRef="bd:536456">umbønum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tollur" msd="SNSNAr" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAr">skattaráðið</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tollur" msd="SNSAAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSAAr">skattaráðið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avgerð" msd="SFSGar" join="right" lemmaRef="bd:533493">avgerðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" join="right" lemmaRef="bd:513697">ið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="248" msd="NOgnc">248</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="avleiðing" msd="SFPAar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mangur" msd="ACSMPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="skattgjaldari" msd="SMPAar" join="right" lemmaRef="bd:547448">skattgjaldarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stórur" msd="APSNPA" join="right" lemmaRef="bd:578418">stór</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fíggjarligur" msd="APSNPA" lemmaRef="bd:556661">fíggjarlig</w>
+            <w lemma="virði" msd="SNPAar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="viðvíkir" msd="VNAPS3">viðvíkir</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýggjur" msd="APSFSD" lemmaRef="bd:563018">nýggjari</w>
+            <w lemma="lóggáva" msd="SFSDar" join="right" lemmaRef="bd:521405">lóggávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="almenningur" msd="SMSNAr" lemmaRef="bd:538675">almenningurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vænta" msd="VNMPS3" lemmaRef="bd:552508">væntast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="stórur" msd="APSMSA" lemmaRef="bd:578418">stóran</w>
+            <w lemma="áhugi" msd="SMSAar" lemmaRef="bd:549247">áhuga</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="svar" msd="SNSNar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lata" msd="VUAtnp" join="right" lemmaRef="bd:576191">latið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="viðgera" msd="LSNSN" lemmaRef="bd:575715">viðgjørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tollur" msd="SNSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSDAr">skattaráðnum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">kæra</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="landsstýrismaður" msd="SMSDAr" join="right">landsstýrismanninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umsiting" msd="SFSNAr" lemmaRef="bd:526270">umsitingin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyrireika" msd="VNAPS3" lemmaRef="bd:549884">fyrireikar</w>
+            <w lemma="mál" msd="SNPAAr" lemmaRef="bd:516179">málini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tollur" msd="SNSAAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSAAP" join="right">skattaráðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R.4" msd="TS" join="right">R.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMPNar" lemmaRef="bd:541521">Spurningar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="virknaður" msd="SMSAAr" lemmaRef="bd:566171">virknaðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="spyrjari" msd="SMSGAr" lemmaRef="bd:547720">spyrjarans</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" join="right" lemmaRef="bd:524472">avleiðingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="spyrjari" msd="SMSGAr" lemmaRef="bd:547720">spyrjarans</w>
+            <w lemma="gera" msd="SFSNar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="tan" msd="SFSNar">tan</w>
+            <w lemma="n" msd="SFSNar" join="right">n</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ráða" msd="VNAPS3" lemmaRef="bd:576406">ræður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ogn" msd="SFPDAr" lemmaRef="bd:576965">ognunum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umboða" msd="VNAPS3" lemmaRef="bd:552947">umboðar</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="ráða" msd="Adegnc" join="right" lemmaRef="bd:576406">ráðandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="uppfylla" msd="LSFSN" join="right" lemmaRef="bd:553935">uppfylt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="høvuðspartaeigari" msd="SMSNar">høvuðspartaeigari</w>
+            <w lemma="spyrja" msd="VNAPS3" lemmaRef="bd:576297">spyr</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" lemmaRef="bd:524472">avleiðingarnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="gera" msd="SFSDar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="høvuðspartaeigari" msd="SMSDAr">høvuðspartaeigaranum</w>
+            <w lemma="ætla" msd="VNAPS3" lemmaRef="bd:549302">ætlar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" join="right" lemmaRef="bd:554157">fremja</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="hjúnafelagi" msd="SMSNar" lemmaRef="bd:569427">hjúnafelagi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" lemmaRef="bd:524472">avleiðingarnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="gera" msd="SFSDar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="ætla" msd="VNAPS3" lemmaRef="bd:549302">ætlar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" join="right" lemmaRef="bd:554157">fremja</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umbøn" msd="SFPNar" lemmaRef="bd:536456">Umbønir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="navn" msd="SNSDar" lemmaRef="bd:537908">navni</w>
+            <w lemma="spyrjari" msd="SMSGAr" lemmaRef="bd:547720">spyrjarans</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="spyrjari" msd="SMSGAr" lemmaRef="bd:547720">spyrjarans</w>
+            <w lemma="navn" msd="SNSDar" join="right" lemmaRef="bd:537908">navni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="innihald" msd="SNSNAr" lemmaRef="bd:583134">innihaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbøn" msd="SFSDAr" lemmaRef="bd:536456">umbønini</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" lemmaRef="bd:524472">avleiðingarnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="spyrjari" msd="SMSAAr" join="right" lemmaRef="bd:547720">spyrjaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lýsing" msd="SFSDar" lemmaRef="bd:525379">lýsing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="spyrjari" msd="SMSGAr" lemmaRef="bd:547720">spyrjarans</w>
+            <w lemma="egin" msd="APWFPD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="gera" msd="SFPDar" join="right" lemmaRef="bd:575738">gerðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ætlan" msd="SFSAar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="starvsfólkaágóðar" msd="SMPAar">starvsfólkaágóðar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="starvsfólk" msd="SNPAar" join="right" lemmaRef="bd:517063">starvsfólk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyritøka" msd="SFSNAr" lemmaRef="bd:520155">Fyritøkan</w>
+            <w lemma="spyrja" msd="VNAPS3" lemmaRef="bd:576297">spyr</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" lemmaRef="bd:524472">avleiðingarnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="starvsfólk" msd="SNPAAr" join="right" lemmaRef="bd:517063">starvsfólkini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="starvsfólk" msd="SNSNar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skatting" msd="SFSDar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="frábiðja" msd="VIAtnp">frábiðja</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ágóði" msd="SMSAAr" join="right" lemmaRef="bd:549246">ágóðan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="umboð" msd="SNSNar" join="right" lemmaRef="bd:571401">umboð</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="fulltrúi" msd="SMSNar" join="left" lemmaRef="bd:545469">fulltrúi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skari" msd="SMSNAr" lemmaRef="bd:570100">skarin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="annar" msd="PINpSD" join="both" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="avmarka" msd="LSMSN" join="right" lemmaRef="bd:550093">avmarkaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samleiki" msd="SMSAar" lemmaRef="bd:514011">samleika</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="spyrjari" msd="SMSAAr" lemmaRef="bd:547720">spyrjaran</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skjalprógva" msd="VIAtnp" join="right" lemmaRef="bd:552750">skjalprógva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umboð" msd="SNSNar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="høgur" msd="APWNSN" lemmaRef="bd:555859">hægra</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="rindast" msd="VIMtnp" join="right">rindast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="vegleiðing" msd="SFSDar" join="right" lemmaRef="bd:526382">vegleiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="249" msd="NOgnc">249</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">Umbøn</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="spyrjari" msd="SMSAar" lemmaRef="bd:547720">spyrjara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innlatin" msd="LSFSN" lemmaRef="bd:582271">innlatin</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="spyrjari" msd="SMSAAr" lemmaRef="bd:547720">spyrjaran</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="innihald" msd="SNSAar" join="right" lemmaRef="bd:583134">innihald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lýsing" msd="SFSAAr" lemmaRef="bd:525379">lýsingina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="brot" msd="SNSDAr" lemmaRef="bd:514523">brotinum</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="formligur" msd="DNd" lemmaRef="bd:556572">formliga</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bøn" msd="SFPAar" lemmaRef="bd:576833">bønir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="svar" msd="SNSDAr" join="right" lemmaRef="bd:518915">svarinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðvíkir" msd="VNAPS3">viðvíkir</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="spyrjari" msd="SMSDAr" lemmaRef="bd:547720">spyrjaranum</w>
+            <w lemma="sjálvur" msd="APSMSD" join="right" lemmaRef="bd:555235">sjálvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="lata" msd="LSMSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="veruleiki" msd="SMSDAr" lemmaRef="bd:513877">veruleikanum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="gera" msd="SFSAar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="o" msd="CC" lemmaRef="bd:514254">o</w>
+            <w lemma="g" msd="CC">g</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="nevna" msd="LWNSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="dømi" msd="SNSAar" join="right" lemmaRef="bd:572116">dømi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umbøn" msd="SFPNar" join="right" lemmaRef="bd:536456">Umbønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="knýta" msd="LSFPN" lemmaRef="bd:553612">knýttar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="gerði" msd="SNPDar" lemmaRef="bd:572293">gerðum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="knýta" msd="LSFSN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="spyrjari" msd="SMSDAr" lemmaRef="bd:547720">spyrjaranum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="spyrjari" msd="SMSDAr" join="right" lemmaRef="bd:547720">spyrjaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" lemmaRef="bd:536456">umbønini</w>
+            <w lemma="treyta" msd="LSFSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samleiki" msd="SMSNAr" lemmaRef="bd:514011">samleikin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="upplýsa" msd="LSMSN" join="right" lemmaRef="bd:553529">upplýstur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="hin" msd="PDMpPD" join="both" lemmaRef="bd:513757">hinum</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ivaleysur" msd="DNd" lemmaRef="bd:557357">ivaleysa</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="lýst" msd="LSNPN" join="right">lýst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umboða" msd="VIAtnp" lemmaRef="bd:552947">umboða</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="gjald" msd="SNSAAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="umbøn" msd="SFPAar" join="right" lemmaRef="bd:536456">umbønir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R.5" msd="TS" join="right">R.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="framdur" msd="LSFPA" lemmaRef="bd:578764">framdar</w>
+            <w lemma="gerði" msd="SFPAar" lemmaRef="bd:572293">gerðir</w>
+            <w lemma="munur" msd="SMSNAr" lemmaRef="bd:565797">Munurin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="framdur" msd="LSFPD" lemmaRef="bd:578764">framdum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="framdur" msd="LSFPD" lemmaRef="bd:578764">framdum</w>
+            <w lemma="gera" msd="SFPDar" lemmaRef="bd:575738">gerðum</w>
+            <w lemma="møguleiki" msd="SMSNAr" lemmaRef="bd:513882">Møguleikin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWMSA" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="virknaður" msd="SMSAAr" lemmaRef="bd:566171">virknaðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="framdur" msd="LSFPD" lemmaRef="bd:578764">framdum</w>
+            <w lemma="gera" msd="SFPDar" join="right" lemmaRef="bd:575738">gerðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="einstakur" msd="APSFSA" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="gera" msd="SFSAar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="gera" msd="SFSNAr" lemmaRef="bd:575738">gerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="framdur" msd="LSFSN" join="right" lemmaRef="bd:578764">framd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eingin" msd="PIMpPN" lemmaRef="bd:587901">eingir</w>
+            <w lemma="trupulleiki" msd="SMPNar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avmarking" msd="SFSDar" join="right" lemmaRef="bd:524478">avmarking</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">hinvegin</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="spurningur" msd="SMPAar" lemmaRef="bd:541521">spurningar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="framhaldandi" msd="Adegnc" lemmaRef="bd:563616">framhaldandi</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="útleiguvirksemi" msd="SNSAar" join="right">útleiguvirksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="frameftir" msd="DNd" lemmaRef="bd:587240">frameftir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="aftureftir" msd="DNd" join="right" lemmaRef="bd:587203">aftureftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ítøkiligur" msd="DNd" lemmaRef="bd:556214">ítøkiliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="biðja" msd="VUAtnp" lemmaRef="bd:576202">biðið</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíð" msd="SFSAAr" lemmaRef="bd:536436">tíðina</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="lata" msd="LSFSN" join="right" lemmaRef="bd:576191">latin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="greiddur" msd="APSNSN" lemmaRef="bd:563174">greitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="svar" msd="SNSDAr" join="right" lemmaRef="bd:518915">svarinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sv" msd="SNSNAr">sv</w>
+            <w lemma="ar" msd="SNSNAr" lemmaRef="bd:576757">arið</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="virknaður" msd="SMSAar" lemmaRef="bd:566171">virknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tollur" msd="SNSNAP" join="left" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAr">skattaráðið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vegleiða" msd="VIAtnp" lemmaRef="bd:553642">vegleiða</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="møguleiki" msd="SMSAAr" lemmaRef="bd:513882">møguleikan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tíð" msd="SFSAAr" lemmaRef="bd:536436">tíðina</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="innlating" msd="SFSDar" lemmaRef="bd:525120">innlating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">Serligt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="serstakur" msd="APSFSA" lemmaRef="bd:561161">serstaka</w>
+            <w lemma="uppafturtøka" msd="SFSAar" lemmaRef="bd:523874">uppafturtøku</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="spyrja" msd="LSNSN" lemmaRef="bd:576297">spurt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" join="right" lemmaRef="bd:524472">avleiðingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gera" msd="SFPDar" join="right" lemmaRef="bd:575738">gerðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="freist" msd="SFPDAr" lemmaRef="bd:533992">freistunum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppafturtøka" msd="SFSAar" lemmaRef="bd:523874">uppafturtøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="a" msd="NOgnc">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tollur" msd="SMSDar" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisitingarlóg" msd="SFSDAr" join="right">skattafyrisitingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="serstakur" msd="APSFSA" lemmaRef="bd:561161">serstaka</w>
+            <w lemma="uppafturtøka" msd="SFSAar" lemmaRef="bd:523874">uppafturtøku</w>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">fyrst</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="b" msd="SgncaP" join="right">b</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="spyrja" msd="LSNSN" lemmaRef="bd:576297">spurt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvur" msd="APSFPA" lemmaRef="bd:555235">sjálvar</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" lemmaRef="bd:524472">avleiðingarnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gerði" msd="SFSDAr" join="right" lemmaRef="bd:572293">gerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="vænta" msd="VNMPS3" lemmaRef="bd:552508">væntast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="víkja" msd="VIAtnp" lemmaRef="bd:575833">víkja</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="undanfarin" msd="APSFPD" lemmaRef="bd:581675">undanfarnum</w>
+            <w lemma="líkning" msd="SFPDar" join="right" lemmaRef="bd:525354">líkningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tollur" msd="SNSNAP" join="left" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAr">skattaráðið</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="serstakur" msd="APSFSD" lemmaRef="bd:561161">serstakari</w>
+            <w lemma="uppafturtøka" msd="SFSDar" lemmaRef="bd:523874">uppafturtøku</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="uppfylla" msd="LSFPN" join="right" lemmaRef="bd:553935">uppfyltar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="250" msd="NOgnc">250</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">Ber</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vissa" msd="SFSDar" join="right" lemmaRef="bd:527700">vissu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="serstakur" msd="APSFSD" lemmaRef="bd:561161">serstakari</w>
+            <w lemma="uppafturtøka" msd="SFSDar" lemmaRef="bd:523874">uppafturtøku</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="uppfylla" msd="LSFPN" join="right" lemmaRef="bd:553935">uppfyltar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="fyrivarni" msd="SNSNar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="svar" msd="SNSDAr" join="right" lemmaRef="bd:518915">svarinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R.6" msd="TS" join="right">R.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="formligur" msd="APSNPN" lemmaRef="bd:556572">Formlig</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="málsviðgerð" msd="SFSAar" lemmaRef="bd:534867">málsviðgerð</w>
+            <w lemma="formligur" msd="APSNPN" lemmaRef="bd:556572">Formlig</w>
+            <w lemma="krav" msd="SNPNar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umbøn" msd="SFSAAr" lemmaRef="bd:536456">umbønina</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tre" msd="NCFSN">tre</w>
+            <w lemma="yt" msd="SFSNar" join="right">yt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skrivligur" msd="APSFSN" join="right" lemmaRef="bd:557224">skrivlig</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMPNAr" lemmaRef="bd:541521">Spurningarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="viðvíkja" msd="VIAtnp" lemmaRef="bd:575832">viðvíkja</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ítøkiligur" msd="APSFSD" lemmaRef="bd:556214">ítøkiligari</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="orða" msd="LSMPN" lemmaRef="bd:552972">orðaðir</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nei" msd="SNSAar" join="right" lemmaRef="bd:586789">nei</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="atkomiligar" msd="APSFPN">atkomiligar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="spyrjari" msd="SMSDAr" join="right" lemmaRef="bd:547720">spyrjaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tollur" msd="SNSNAP" join="both" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">skattaráðið</w>
+            <w lemma="met" msd="VNAPP3" join="right" lemmaRef="bd:576950">meta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbøn" msd="SFSDAr" lemmaRef="bd:536456">umbønini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nøkta" msd="Adegnc" join="right" lemmaRef="bd:552431">nøktandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="biðja" msd="LSMSN" lemmaRef="bd:576202">biðin</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">Vanliga</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="dagur" msd="SMPNar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSMPN" join="right" lemmaRef="bd:576051">farnir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eydnast" msd="VNMPS3" lemmaRef="bd:553115">Eydnast</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="upplýsa" msd="LSNSA" join="right" lemmaRef="bd:553529">upplýst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="avvíst" msd="LSFSN" join="right">avvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="niðanfyri" msd="DNd" join="right" lemmaRef="bd:587355">niðanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hoyring" msd="SFSNar" lemmaRef="bd:525056">Hoyring</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tollur" msd="SNSNAP" join="left" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAr">skattaráðið</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="spyrjari" msd="SMSDAr" lemmaRef="bd:547720">spyrjaranum</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="uppskot" msd="SNSNar" lemmaRef="bd:517513">uppskot</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="senda" msd="LSNSN" lemmaRef="bd:553766">sent</w>
+            <w lemma="spyrjari" msd="SMSDAr" lemmaRef="bd:547720">spyrjaranum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="høva" msd="SNSDar" lemmaRef="bd:553452">høvi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="viðmerking" msd="SFPAar" join="right" lemmaRef="bd:526425">viðmerkingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="veita" msd="VNAPS3" lemmaRef="bd:553565">veitir</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="spyrjari" msd="SMSDAr" lemmaRef="bd:547720">spyrjaranum</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðmerking" msd="SFPDar" join="right" lemmaRef="bd:526425">viðmerkingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppskot" msd="SNSDAr" lemmaRef="bd:517513">uppskotinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frávik" msd="SNPNar" lemmaRef="bd:515014">frávik</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="svar" msd="SNSDar" join="right" lemmaRef="bd:518915">svari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="leggja" msd="VUAtnp" lemmaRef="bd:518970">lagt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umbøn" msd="SFSAAr" join="right" lemmaRef="bd:536456">umbønina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endamál" msd="SNSNAr" lemmaRef="bd:514788">Endamálið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tryggja" msd="VIAtnp" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="upplýsa" msd="LSNSN" join="right" lemmaRef="bd:553529">upplýst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="hoyra" msd="VIMtnp" join="right" lemmaRef="bd:553379">hoyrast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrisitingarlóg" msd="SFSDAr" lemmaRef="bd:534036">fyrisitingarlógini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="uppfylla" msd="LSFPN" join="right" lemmaRef="bd:553935">uppfyltar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sýn" msd="SFSNar" lemmaRef="bd:577067">Sýn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="meting" msd="SFSNar" lemmaRef="bd:525414">meting</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tollur" msd="SNSAAP" join="left" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSAAP">skattaráðið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sýn" msd="SFSAar" lemmaRef="bd:577067">sýn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="meting" msd="SFSAar" lemmaRef="bd:525414">meting</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="syn" msd="SNSAar" join="left">syn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skøn" msd="SNSAar" join="right">skøn</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R.7" msd="TS" join="right">R.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="mangur" msd="ACSMPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="d" msd="TS">d</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vísur" msd="APSNPD" lemmaRef="bd:557603">vísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="gera" msd="SFSNar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="ávirka" msd="VNAPS3" lemmaRef="bd:550107">ávirkar</w>
+            <w lemma="skattligur" msd="DNd" join="right" lemmaRef="bd:557087">skattliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="biðja" msd="LSNSN" lemmaRef="bd:576202">biðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gáva" msd="SFSDar" join="right" lemmaRef="bd:520375">gávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="gávugevari" msd="SMSNAr">gávugevarin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gávumóttakari" msd="SMSNAr">gávumóttakarin</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="251" msd="NOgnc">251</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="biðja" msd="LSNSN" lemmaRef="bd:576202">biðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="transaktión" msd="SFSDar" join="right" lemmaRef="bd:577934">transaktión</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="SNSGar">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="landsskattur" msd="SMSAar">landsskatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kommunuskattur" msd="SMSAar" join="right">kommunuskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="biðja" msd="LSNSN" lemmaRef="bd:576202">biðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurskifti" msd="SNPAAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="høvuðspartaeigari" msd="SMSAar">høvuðspartaeigara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSAar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="svar" msd="SNSAAr" join="right" lemmaRef="bd:518915">svarið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">Eingin</w>
+            <w lemma="skattligur" msd="APSFSN" lemmaRef="bd:557087">skattlig</w>
+            <w lemma="ávirkan" msd="SFSNar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">Kravið</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="luttaka" msd="Adegnc" lemmaRef="bd:576119">luttakandi</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vissa" msd="SFSDar" lemmaRef="bd:527700">vissu</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="virka" msd="LSMSN" lemmaRef="bd:550105">virkaður</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="svar" msd="SNSDAr" join="right" lemmaRef="bd:518915">svarinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útlendskur" msd="APSMPA" lemmaRef="bd:557701">útlendskar</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFSNar" lemmaRef="bd:526495">Áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSDar" lemmaRef="bd:537638">gjaldi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umbøn" msd="SFPAar" lemmaRef="bd:536456">umbønir</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">Spyrjarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Gjaldsupphædd" msd="SFSNAr">Gjaldsupphæddin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="a" msd="SFPAAr">a</w>
+            <w lemma="vleiðingarnar" msd="SFPAAr">vleiðingarnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="gera" msd="SFSDar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="spyrjari" msd="SMSAAr" lemmaRef="bd:547720">spyrjaran</w>
+            <w lemma="sjálvur" msd="APSMSA" lemmaRef="bd:555235">sjálvan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" join="right" lemmaRef="bd:513722">onnur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNPNAr" lemmaRef="bd:537638">Gjøldini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skipa" msd="LSNPN" lemmaRef="bd:551238">skipað</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMSNar" lemmaRef="bd:541521">Spurningur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APSFPA" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="avleiðing" msd="SFPAar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="spyrjari" msd="SMSAAr" lemmaRef="bd:547720">spyrjaran</w>
+            <w lemma="sjálvur" msd="APSMSA" join="right" lemmaRef="bd:555235">sjálvan</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="2.100" msd="NOgnc" join="right">2.100</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spurningur" msd="SMSNar" lemmaRef="bd:541521">Spurningur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APSFPA" lemmaRef="bd:557087">skattligar</w>
+            <w lemma="avleiðing" msd="SFPAar" lemmaRef="bd:524472">avleiðingar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="spyrjari" msd="SMSAAr" join="right" lemmaRef="bd:547720">spyrjaran</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="10.500" msd="NOgnc" join="right">10.500</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">Serliga</w>
+            <w lemma="arbe" msd="Adegnc">arbe</w>
+            <w lemma="iðskrevjandi" msd="Adegnc">iðskrevjandi</w>
+            <w lemma="spurningur" msd="SMPNar" join="right" lemmaRef="bd:541521">spurningar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ískoyti" msd="SNSNar" lemmaRef="bd:573293">ískoyti</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="350" msd="NOgnc">350</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="byrja" msd="LSMSA" lemmaRef="bd:549807">byrjaðan</w>
+            <w lemma="arbeiðstími" msd="SMSAar" join="right">arbeiðstíma</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiðstíð" msd="SFSNAr" lemmaRef="bd:533474">arbeiðstíðin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="40" msd="NOgnc">40</w>
+            <w lemma="tími" msd="SMPAar" join="right" lemmaRef="bd:513769">tímar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inngjald" msd="SNSNar" lemmaRef="bd:537726">Inngjald</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">Gjaldið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp" join="right">rindast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kvittan" msd="SFSNar" lemmaRef="bd:534542">kvittan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="flyting" msd="SFSDar" lemmaRef="bd:524837">flyting</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="hjálagdur" msd="LSFSN" lemmaRef="bd:561239">hjáløgd</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="rættur" msd="APWNSA" lemmaRef="bd:564347">rætta</w>
+            <w lemma="gjald" msd="SNSAAr" join="right" lemmaRef="bd:537638">gjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="2.100" msd="NOgnc">2.100</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="10.500" msd="NOgnc" join="right">10.500</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="biðja" msd="LSMSN" lemmaRef="bd:576202">biðin</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættlag" msd="SNSAar" join="right" lemmaRef="bd:535893">rættlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rættur" msd="APWFSN" lemmaRef="bd:564347">rætta</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" join="right" lemmaRef="bd:576419">goldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSAar" join="right" lemmaRef="bd:534114">gongd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Metir" msd="VNAPS3">Metir</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" lemmaRef="bd:536456">umbønini</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="40" msd="NOgnc">40</w>
+            <w lemma="arbeiðstími" msd="SMPAar" join="right">arbeiðstímar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="spyrjari" msd="SMSDAr" lemmaRef="bd:547720">spyrjaranum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="spyrjari" msd="SMSDAr" lemmaRef="bd:547720">spyrjaranum</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ískoyti" msd="SNSNAr" lemmaRef="bd:573293">ískoytið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp" join="right">rindast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="samla" msd="LWMSN" lemmaRef="bd:550483">samlaði</w>
+            <w lemma="kostnaður" msd="SMSNAr" lemmaRef="bd:566179">kostnaðurin</w>
+            <w lemma="væntandi" msd="DNd" lemmaRef="bd:563610">væntandi</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="umbøn" msd="SFSAAr" lemmaRef="bd:536456">umbønina</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="afturgjalda" msd="LSNSN" join="right" lemmaRef="bd:582468">afturgoldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsviðgerðartíð" msd="SFSNar">Málsviðgerðartíð</w>
+            <w lemma="trupul" msd="APSNSN" lemmaRef="bd:562314">Trupult</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vissa" msd="SFSDar" lemmaRef="bd:527700">vissu</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="drúgvur" msd="APSFSN" lemmaRef="bd:563542">drúgv</w>
+            <w lemma="málsviðgerðartíð" msd="SFSNAr">málsviðgerðartíðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="einstakur" msd="APWFPA" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="umbøn" msd="SFPAAr" join="right" lemmaRef="bd:536456">umbønirnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="brúka" msd="VNAPS3" lemmaRef="bd:588027">brúkar</w>
+            <w lemma="uml." msd="TT">uml.</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="tími" msd="SMPAar" lemmaRef="bd:513769">tímar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="spurningur" msd="SMPAar" lemmaRef="bd:541521">spurningar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" lemmaRef="bd:524472">avleiðingarnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="spyrjari" msd="SMSAAr" join="right" lemmaRef="bd:547720">spyrjaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="252" msd="NOgnc">252</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="spurningur" msd="SMPNar" lemmaRef="bd:541521">Spurningar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" lemmaRef="bd:524472">avleiðingarnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="spyrjari" msd="SMSAAr" lemmaRef="bd:547720">spyrjaran</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="tíðarkrevjandi" msd="Adegnc" lemmaRef="bd:563763">tíðarkrevjandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="APSNPD" lemmaRef="bd:578409">nógvum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="torskildur" msd="APSMPN" join="right" lemmaRef="bd:578747">torskildir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mangur" msd="ACSNPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="starvsfólk" msd="SNPNar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="noyða" msd="VNMPP3" lemmaRef="bd:553674">noyðast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="tílíkur" msd="PIMpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="spurningur" msd="SMPDar" join="right" lemmaRef="bd:541521">spurningum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">Mett</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tískil" msd="DNd" join="right" lemmaRef="bd:514258">tískil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tímabrúk" msd="SNSNAr">tímabrúkið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="40" msd="NOgnc">40</w>
+            <w lemma="tími" msd="SMPAar" lemmaRef="bd:513769">tímar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="spurningur" msd="SMSAar" join="right" lemmaRef="bd:541521">spurning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="tímabrúk" msd="SNSNAr">tímabrúkið</w>
+            <w lemma="oman" msd="DNd" lemmaRef="bd:586870">oman</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="40" msd="NOgnc">40</w>
+            <w lemma="tími" msd="SMPAar" join="right" lemmaRef="bd:513769">tímar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ískoyti" msd="SNSNar" lemmaRef="bd:573293">ískoyti</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="grundgjald" msd="SNSDAr" join="right">grundgjaldinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">Ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" join="right" lemmaRef="bd:553837">staðfesta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSAar" join="right" lemmaRef="bd:534114">gongd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tímabrúk" msd="SNSNAr">tímabrúkið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="oman" msd="DNd" lemmaRef="bd:586870">oman</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="40" msd="NOgnc">40</w>
+            <w lemma="tími" msd="SMPAar" join="right" lemmaRef="bd:513769">tímar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="fráboða" msd="VIMtnp" lemmaRef="bd:552944">fráboðast</w>
+            <w lemma="spyrjari" msd="SMSDAr" join="right" lemmaRef="bd:547720">spyrjaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrivarni" msd="SNSNar" lemmaRef="bd:573522">Fyrivarni</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="óvissa" msd="SFSNar" lemmaRef="bd:527753">óvissa</w>
+            <w lemma="valda" msd="VNAPS3" lemmaRef="bd:549415">valdar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="meting" msd="SFSAar" join="right" lemmaRef="bd:525414">meting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="laga" msd="VUAtnp" lemmaRef="bd:549523">lagað</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="møguligur" msd="APSFSA" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="eykaútreiðsla" msd="SFSAar" join="right">eykaútreiðslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="gera" msd="SFSAar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="umbøn" msd="SFSAar" join="left" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="gera" msd="SFSAar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="umbøn" msd="SFSAar" join="both" lemmaRef="bd:536456">umbøn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="ynskja" msd="VNMPS3" lemmaRef="bd:554065">ynskist</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="spurningur" msd="SMPDar" join="right" lemmaRef="bd:541521">spurningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSMPN" lemmaRef="bd:518954">settir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="gera" msd="SFSAar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="d" msd="TS">d</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="skattur" msd="SMSNar" join="left" lemmaRef="bd:531119">skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="CS" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="rinda" msd="VNAPP3">rinda</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">Partarnir</w>
+            <w lemma="avgera" msd="VNAPP3" lemmaRef="bd:575727">avgera</w>
+            <w lemma="sjálvur" msd="APSMPN" join="right" lemmaRef="bd:555235">sjálvir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="gjald" msd="SNSAAr" join="right" lemmaRef="bd:537638">gjaldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="útreiðsla" msd="SFSNAr" lemmaRef="bd:524340">útreiðslan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="býta" msd="LSFSN" lemmaRef="bd:553607">býtt</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tað" msd="PPM3PG" join="right" lemmaRef="bd:513682">teirra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="av-vísi" msd="VNAPP3">Avvísa</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tollur" msd="SNSNAP" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSAAP">skattaráðið</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="afturgjalda" msd="LSNSN" join="right" lemmaRef="bd:582468">afturgoldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">Gjaldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="afturgjalda" msd="LSNSN" join="right" lemmaRef="bd:582468">afturgoldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="umbøn" msd="SFSAAr" lemmaRef="bd:536456">umbønina</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantak" msd="SNSNar" lemmaRef="bd:537126">Undantak</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="metta" msd="LWNSN" lemmaRef="bd:552610">metta</w>
+            <w lemma="tíðarbrúk" msd="SNSNAr">tíðarbrúkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25e" msd="NOgnc" join="right">25e</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="kostnaðarmikil" msd="APSNSN" join="right" lemmaRef="bd:562503">kostnaðarmikið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nokta" msd="VNAPS3" lemmaRef="bd:552419">Noktar</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">viðgerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gongd" msd="SFSAar" join="right" lemmaRef="bd:534114">gongd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ivaleysur" msd="DNd" lemmaRef="bd:557357">ivaleysa</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="upplýsa" msd="LSNSN" join="right" lemmaRef="bd:553529">upplýst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="f" msd="TT" join="right">f</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="afturgjalda" msd="LSNSN" join="right" lemmaRef="bd:582468">afturgoldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="NCFSN" lemmaRef="bd:530546">Ein</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSFPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="gerði" msd="SFPNar" join="right" lemmaRef="bd:572293">gerðir</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="umbøn" msd="SFPNar" join="left" lemmaRef="bd:536456">umbønir</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" join="right" lemmaRef="bd:553837">staðfesta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="NCFSA" lemmaRef="bd:530546">eina</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="umbøn" msd="SFPAar" join="right" lemmaRef="bd:536456">umbønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="biðja" msd="LSNSN" lemmaRef="bd:576202">biðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattligur" msd="APWFPA" lemmaRef="bd:557087">skattligu</w>
+            <w lemma="avleiðing" msd="SFPAAr" lemmaRef="bd:524472">avleiðingarnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="spyrjari" msd="SMSAAr" join="right" lemmaRef="bd:547720">spyrjaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="hin" msd="PDNpPN" join="both" lemmaRef="bd:513757">hini</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="navngeva" msd="APSNPN" join="right" lemmaRef="bd:576081">navngivin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbøn" msd="SFPAar" lemmaRef="bd:536456">umbønir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="mangur" msd="ACSFPN" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="umbøn" msd="SFPAar" join="right" lemmaRef="bd:536456">umbønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="d." msd="TS">d.</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">Gjaldið</w>
+            <w lemma="endurgjalda" msd="LSNSN" lemmaRef="bd:576420">endurgoldið</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="afturgjalda" msd="LSNSN" join="right" lemmaRef="bd:582468">afturgoldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avvíst" msd="LSFSN" join="right">avvíst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="253" msd="NOgnc">253</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R.8" msd="TS" join="right">R.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avvísing" msd="SFSNar">Avvísing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">Umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lýsa" msd="VIAtnp" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="alternativur" msd="APSMPA" lemmaRef="bd:555173">alternativar</w>
+            <w lemma="møguleiki" msd="SMPAar" lemmaRef="bd:513882">møguleikar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="viðmerking" msd="SFPDAr" lemmaRef="bd:526425">viðmerkingunum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lógaruppskot" msd="SNSAAr" lemmaRef="bd:515987">lógaruppskotið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ítøkiligur" msd="APSFSD" lemmaRef="bd:556214">ítøkiligari</w>
+            <w lemma="meting" msd="SFSDar" lemmaRef="bd:525414">meting</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avvíst" msd="LSNSN" join="right">avvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">ynskir</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="røð" msd="SFSAar" lemmaRef="bd:576753">røð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="alternativur" msd="APSMPD" lemmaRef="bd:555173">alternativum</w>
+            <w lemma="møguleiki" msd="SMPDar" lemmaRef="bd:513882">møguleikum</w>
+            <w lemma="svara" msd="LSMPD" join="right" lemmaRef="bd:551385">svaraðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javnmeta" msd="VIAtnp" lemmaRef="bd:553541">javnmeta</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattaráðgeving" msd="SFSDar" join="right">skattaráðgeving</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">Umbønin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="teoretiskur" msd="APSMSA" lemmaRef="bd:558617">teoretiskan</w>
+            <w lemma="dáma" msd="SMSAar" lemmaRef="bd:576316">dám</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="avvísa" msd="VIAtnp">avvísa</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="teoretiskur" msd="APSMSA" lemmaRef="bd:558617">teoretiskan</w>
+            <w lemma="dáma" msd="SMSAar" join="right" lemmaRef="bd:576316">dám</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="lýsing" msd="SFSNAr" lemmaRef="bd:525379">lýsingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gerði" msd="SFSDAr" lemmaRef="bd:572293">gerðini</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ivaleysur" msd="DNd" lemmaRef="bd:557357">ivaleysa</w>
+            <w lemma="neyvur" msd="APSFSN" lemmaRef="bd:555248">neyv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="greiður" msd="APSFSN" join="right" lemmaRef="bd:563327">greið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrivarni" msd="SNSNar" lemmaRef="bd:573522">Fyrivarni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avvísing" msd="SFSDar">avvísing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avvísa" msd="VIAtnp">avvísa</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="fyrivarni" msd="SNSAar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vantandi" msd="Adegnc" lemmaRef="bd:564019">vantandi</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="svar" msd="SNPNar" lemmaRef="bd:518915">Svar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="brúka" msd="LSNPN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="undantaksføri" msd="SNSDar" lemmaRef="bd:573154">undantaksføri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="treyta" msd="LSNPN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="allur" msd="PINpSA" lemmaRef="bd:587907">alt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lýsa" msd="VIAtnp" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="gjølla" msd="DNC" join="right" lemmaRef="bd:587982">gjøllari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyrivarni" msd="SNSNAr" lemmaRef="bd:573522">fyrivarnið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="orða" msd="LSNSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="greiða" msd="DNd" lemmaRef="bd:553662">greitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eintýddur" msd="LSNSN" join="right" lemmaRef="bd:563279">eintýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="spyrjari" msd="SMSAAr" lemmaRef="bd:547720">spyrjaran</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fyrivarni" msd="SNSDar" join="right" lemmaRef="bd:573522">fyrivarni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avvíst" msd="LSFSN" join="right">avvíst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="óvissa" msd="SFSNar" lemmaRef="bd:527753">Óvissa</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="svar" msd="SNSAAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avvíst" msd="LSNSN" join="right">avvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="hátta" msd="LSMSN" join="right" lemmaRef="bd:552647">háttaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="svara" msd="LSMSN" lemmaRef="bd:551385">svaraður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="neyðugur" msd="APSFSD" lemmaRef="bd:554382">neyðugari</w>
+            <w lemma="vissa" msd="SFSDar" join="right" lemmaRef="bd:527700">vissu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="atlit" msd="SNPNar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="tala" msd="VNAPP3" lemmaRef="bd:550278">tala</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSDar" join="right" lemmaRef="bd:518915">svari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">Umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">Umbønin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avvíst" msd="LSNSN" join="right">avvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="biðja" msd="LSNSN" lemmaRef="bd:576202">biðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undantaksloyvi" msd="SNSAar" join="right" lemmaRef="bd:573155">undantaksloyvi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vantandi" msd="Adegnc" lemmaRef="bd:564019">Vantandi</w>
+            <w lemma="førleiki" msd="SMSNar" lemmaRef="bd:513993">førleiki</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">Umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avvíst" msd="LSNSN" join="right">avvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tollur" msd="SNSNAP" join="left" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">skattaráðið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="førleiki" msd="SMSAar" lemmaRef="bd:513993">førleika</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæruviðgerð" msd="SFSNar">Kæruviðgerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="spurningur" msd="SMSAar" lemmaRef="bd:541521">spurning</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avvíst" msd="LSNSN" join="right">avvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="sami" msd="PIMpSN" lemmaRef="bd:573819">sami</w>
+            <w lemma="spurningur" msd="SMSNar" lemmaRef="bd:541521">spurningur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSMSN" lemmaRef="bd:575715">viðgjørdur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kæru-myndug-leiki" msd="SMSDar" join="right">kærumyndugleika</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="254" msd="NOgnc">254</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eftirlit" msd="SNSNar" lemmaRef="bd:514733">Eftirlit</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">Umbønin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avvíst" msd="LSNSN" join="right">avvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ætla" msd="VNAPS3" lemmaRef="bd:549302">ætlar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skattgjaldari" msd="SMSDar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="spurningur" msd="SMSDAr" join="right" lemmaRef="bd:541521">spurninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vænta" msd="VIMtnp" lemmaRef="bd:552508">væntast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="spurningur" msd="SMSAAr" lemmaRef="bd:541521">spurningin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">Aðrir</w>
+            <w lemma="spurningur" msd="SMPNar" lemmaRef="bd:541521">spurningar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avvíst" msd="LSNSN">avvíst</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="spurningur" msd="SMSAar" join="right" lemmaRef="bd:541521">spurning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="R.9" msd="TS" join="right">R.9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">Svarið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bindingartíðarskeið" msd="SNSDAr" join="right">bindingartíðarskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="svar" msd="SNSAAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="virknaður" msd="SMSNAr" lemmaRef="bd:566171">virknaðurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="detta" msd="VIAtnp" lemmaRef="bd:575963">detta</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ósannur" msd="APSFPA" lemmaRef="bd:563150">ósannar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="broyttur" msd="APSFPA" lemmaRef="bd:561816">broyttar</w>
+            <w lemma="fortreyt" msd="SFPAar" join="right" lemmaRef="bd:533976">fortreytir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eingangsdispositión" msd="SFSAar" join="right">eingangsdispositión</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="binda" msd="Adegnc" join="right" lemmaRef="bd:575935">bindandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bindingartíðarskeið" msd="SNSNAr">bindingartíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="gera" msd="SFSNAr" lemmaRef="bd:575738">gerðin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="framdur" msd="LSFSN" join="right" lemmaRef="bd:578764">framd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="bindingartíðarskeið" msd="SNSNAr">bindingartíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="av." msd="DNd">av.</w>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="framhaldandi" msd="Adegnc" lemmaRef="bd:563616">framhaldandi</w>
+            <w lemma="dispositión" msd="SFPAar" join="right" lemmaRef="bd:577572">dispositiónir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="endurtaka" msd="LSFPN" lemmaRef="bd:576142">endurtiknar</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="r" msd="SNSAar" join="right">r</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="koyring" msd="SFSNar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="arbeiðspláss" msd="SNSAar" join="right" lemmaRef="bd:570264">arbeiðspláss</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gerði" msd="SFPAar" join="right" lemmaRef="bd:572293">gerðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bindingartíðarskeið" msd="SNSNAr">bindingartíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="av." msd="DNd">av.</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">Spyrjarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="noyða" msd="LSMSN" lemmaRef="bd:553674">noyddur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="svar" msd="SNSAAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="geva" msd="LSNSN" lemmaRef="bd:576061">givið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="Bindingartíðarskeið" msd="SNSNAr">Bindingartíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPNar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="TS" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="g." msd="TS">g.</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">Til</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="langur" msd="ACSFSA" lemmaRef="bd:564185">longri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stuttur" msd="ACSFSA" lemmaRef="bd:562083">styttri</w>
+            <w lemma="binding" msd="SFSAar" join="right" lemmaRef="bd:524532">binding</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Bindingartíðarskeið" msd="SNSNAr">Bindingartíðarskeiðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" join="right" lemmaRef="bd:550959">roknað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="móttaka" msd="VUAtnp" lemmaRef="bd:576121">móttikið</w>
+            <w lemma="svar" msd="SNSAAr" join="right" lemmaRef="bd:518915">svarið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="viðvíkir" msd="VNAPS3">viðvíkir</w>
+            <w lemma="meirvirðisgjald" msd="SNSDar" join="right" lemmaRef="bd:537865">meirvirðisgjaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bindingartíðarskeið" msd="SNSNAr">bindingartíðarskeiðið</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="byrjan" msd="SFSDAr" lemmaRef="bd:533667">byrjanini</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDar" join="right">avgjaldstíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="biðja" msd="VNAAS3" lemmaRef="bd:576202">bað</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="svar" msd="SNSAAr" join="right" lemmaRef="bd:518915">svarið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="langur" msd="ACSNSN" lemmaRef="bd:564185">Longri</w>
+            <w lemma="bindingartíðarskeið" msd="SNSNar">bindingartíðarskeið</w>
+            <w lemma="Bindingartíðarskeið" msd="SNSNAr">Bindingartíðarskeiðið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="langur" msd="ACSNSN" lemmaRef="bd:564185">longri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPNar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="krevja" msd="VNMPS3" join="right" lemmaRef="bd:554166">krevst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">umstøðurnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lýsing" msd="SFSDAr" lemmaRef="bd:525379">lýsingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gerði" msd="SFSDAr" lemmaRef="bd:572293">gerðini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="spyrjari" msd="SMSNAr" lemmaRef="bd:547720">spyrjarin</w>
+            <w lemma="nágreiniligur" msd="DNd" lemmaRef="bd:556259">nágreiniliga</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="hædd" msd="SFSAar" lemmaRef="bd:534305">hædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="møguligur" msd="APSFPD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="seinur" msd="ACSFPD" lemmaRef="bd:555778">seinni</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuttur" msd="ACSNSN" lemmaRef="bd:562083">Styttri</w>
+            <w lemma="bindingartíðarskeið" msd="SNSNar">bindingartíðarskeið</w>
+            <w lemma="Bindingartíðarskeið" msd="SNSNAr">Bindingartíðarskeiðið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="stuttur" msd="ACSNSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stuttur" msd="ACSFSN" lemmaRef="bd:562083">Styttri</w>
+            <w lemma="binding" msd="SFSNar" lemmaRef="bd:524532">binding</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="serligur" msd="APSFSA" lemmaRef="bd:556727">serliga</w>
+            <w lemma="grundgeving" msd="SFSAar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="binda" msd="LSMSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="príslag" msd="SNSDAr" join="right" lemmaRef="bd:535655">príslagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðvarandi" msd="Adegnc" lemmaRef="bd:563906">viðvarandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umfata" msd="Adegnc" lemmaRef="bd:552333">umfatandi</w>
+            <w lemma="gerði" msd="SFPAar" lemmaRef="bd:572293">gerðir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="spurningur" msd="SMSNAr" lemmaRef="bd:541521">spurninguri</w>
+            <w lemma="n" msd="SMSNar">n</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="prinsipiellur" msd="APSMSN" lemmaRef="bd:561504">prinsipiellur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="kanna" msd="LSMSN" lemmaRef="bd:551005">kannaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="dómstólur" msd="SMPDAr" join="right" lemmaRef="bd:539139">dómstólunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="255" msd="NOgnc">255</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="transaktión" msd="SFPNar" join="right" lemmaRef="bd:577934">Transaktiónir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="SgncaP">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="binding" msd="SFSNAr" lemmaRef="bd:524532">Bindingin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="stuttur" msd="ACSFSN" lemmaRef="bd:562083">styttri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPNar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transaktión" msd="SFPAar" join="right" lemmaRef="bd:577934">transaktiónir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kontrollerede" msd="LSFPN" join="left">kontrollerede</w>
+            <w lemma="transaktioner" msd="SMPNar" join="right">transaktioner</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="alternativ" msd="SNSNar" lemmaRef="bd:583304">alternativ</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stytta" msd="APSFSA" lemmaRef="bd:553918">stytta</w>
+            <w lemma="binding" msd="SFSAar" lemmaRef="bd:524532">binding</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="sonevndur" msd="APSFPA" lemmaRef="bd:579125">sonevndar</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="avgerandi" msd="Adegnc" join="left" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fortreyt" msd="SFPAar" join="right" lemmaRef="bd:533976">fortreytir</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="critical" msd="F" join="left">critical</w>
+            <w lemma="assumptions" msd="F" join="right">assumptions</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="danskur" msd="APSNSD" lemmaRef="bd:562763">donskum</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="afgørende" msd="Adegnc" join="left">afgørende</w>
+            <w lemma="forudsætninger" msd="SFPAar" join="right">forudsætninger</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="enskur" msd="APWNSN" lemmaRef="bd:559079">Enska</w>
+            <w lemma="hugtak" msd="SNSNAr" lemmaRef="bd:537698">hugtakið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="brúka" msd="LSNSN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="høpi" msd="SNSDar" lemmaRef="bd:572372">høpi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing-øki" msd="F" join="right">pricing-økinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="neyvlýsa" msd="VIAtnp">neyvlýsa</w>
+            <w lemma="ávísur" msd="APSFPA" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="fortreyt" msd="SFPAar" join="right" lemmaRef="bd:533976">fortreytir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innihald" msd="SNSAAr" lemmaRef="bd:583134">innihaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="svar" msd="SNSDAr" join="right" lemmaRef="bd:518915">svarinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nágreina" msd="LSNSN" join="right" lemmaRef="bd:582488">nágreinað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fortreyt" msd="SFPDar" lemmaRef="bd:533976">fortreytum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="virknaður" msd="SMSNAr" lemmaRef="bd:566171">virknaðurin</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">Avgerðir</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="g" msd="TS" join="right">g</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ávísur" msd="LSFPN" lemmaRef="bd:557602">ávísar</w>
+            <w lemma="avgerð" msd="SFPNar" join="right" lemmaRef="bd:533493">avgerðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="245" msd="NOgnc">245</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bekendtgørelse" msd="SFSDar">bekendtgørelse</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="anordning" msd="SFSDar">anordning</w>
+            <w lemma="om" msd="DGd">om</w>
+            <w lemma="ikrafttræden" msd="SFSAar">ikrafttræden</w>
+            <w lemma="for" msd="DGd" lemmaRef="bd:587888">for</w>
+            <w lemma="Færøerne" msd="SFPAAP">Færøerne</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="lov" msd="SFSDar" lemmaRef="bd:576929">lov</w>
+            <w lemma="om" msd="DGd">om</w>
+            <w lemma="finansiel" msd="APSFSA">finansiel</w>
+            <w lemma="virksomhed" msd="SFSAar" join="right">virksomhed</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattamyndugleiki" msd="SMPAAr">skattamyndugleikarnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="tíðaravmarking" msd="SFSAar" join="right">tíðaravmarking</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R.10" msd="TS">R.10</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="fortreyt" msd="SFPNar" lemmaRef="bd:533976">fortreytir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="halda" msd="VNAPP3" lemmaRef="bd:576164">halda</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skeivur" msd="APSFPN" lemmaRef="bd:555130">Skeivar</w>
+            <w lemma="fortreyt" msd="SFPNar" lemmaRef="bd:533976">fortreytir</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="binda" msd="Adegnc" join="right" lemmaRef="bd:575935">bindandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="faktiskur" msd="APWFPN" lemmaRef="bd:558664">faktisku</w>
+            <w lemma="upplýsing" msd="SFPNAr" join="right" lemmaRef="bd:526334">upplýsingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="svar" msd="SNSDAr" join="right" lemmaRef="bd:518915">svarinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vísa" msd="VNAPP3" lemmaRef="bd:553515">vísa</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skeivur" msd="APSFPN" lemmaRef="bd:555130">skeivar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ófullfíggjaður" msd="APSFPN" join="right" lemmaRef="bd:579719">ófullfíggjaðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="mál" msd="SNPDar" lemmaRef="bd:516179">málum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="spyrjari" msd="SMSNAr" join="right" lemmaRef="bd:547720">spyrjarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="grundarlag" msd="SNSAAr" lemmaRef="bd:535530">grundarlagið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyta" msd="LSFPN" lemmaRef="bd:553579">Broyttar</w>
+            <w lemma="fortreyt" msd="SFPNar" lemmaRef="bd:533976">fortreytir</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="virknaður" msd="SMSNAr" lemmaRef="bd:566171">virknaðurin</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fortreyt" msd="SFPNar" join="right" lemmaRef="bd:533976">fortreytir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="svar" msd="SNSAAr" join="right" lemmaRef="bd:518915">svarið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="broyting" msd="SFPDar" join="right" lemmaRef="bd:524586">broytingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="faktiskur" msd="APWFPD" lemmaRef="bd:558664">faktisku</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættargrundarlag" msd="SNSDAr" join="right">rættargrundarlagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattamyndugleiki" msd="SMSNar">skattamyndugleiki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tvískattasáttmáli" msd="SMSAar" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="meting" msd="SFSAar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="spurningur" msd="SMSDar" join="right" lemmaRef="bd:541521">spurningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="elva" msd="VNAPP3" lemmaRef="bd:553434">elva</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dómspraksis" msd="SMSDar">dómspraksis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrisitingarligur" msd="APSFSD" lemmaRef="bd:556657">fyrisitingarligari</w>
+            <w lemma="siðvenja" msd="SFSDar" lemmaRef="bd:527467">siðvenju</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="virknaður" msd="SMSNAr" lemmaRef="bd:566171">virknaðurin</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="afturtøka" msd="SFSNar" lemmaRef="bd:518997">Afturtøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSDar" lemmaRef="bd:518915">svari</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="velja" msd="VNAPS3" lemmaRef="bd:554155">velur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skeivur" msd="APSFPD" lemmaRef="bd:555130">skeivum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="broyttur" msd="APSFPD" lemmaRef="bd:561816">broyttum</w>
+            <w lemma="fortreyt" msd="SFPDar" lemmaRef="bd:533976">fortreytum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="spyrjari" msd="SMSDAr" lemmaRef="bd:547720">spyrjaranum</w>
+            <w lemma="ítøkiligur" msd="APSNPA" lemmaRef="bd:556214">ítøkilig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyrisitingarligur" msd="APSFSA" lemmaRef="bd:556657">fyrisitingarliga</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="fyrisitingarlóg" msd="SFSDAr" join="right" lemmaRef="bd:534036">fyrisitingarlógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vanligur" msd="APSFPN" lemmaRef="bd:556584">vanligar</w>
+            <w lemma="fyrisitingarligur" msd="APSFPN" lemmaRef="bd:556657">fyrisitingarligar</w>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hoyring" msd="SFSDar" lemmaRef="bd:525056">hoyring</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grundgeving" msd="SFSDar" lemmaRef="bd:524987">grundgeving</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="fylgja" msd="LSFPN" join="right" lemmaRef="bd:554010">fylgdar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="256" msd="NOgnc">256</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="boð" msd="SNPNAr" lemmaRef="bd:571129">boðini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="bera" msd="VNAPP3" lemmaRef="bd:576019">bera</w>
+            <w lemma="bráð" msd="SFSAar" lemmaRef="bd:533643">bráð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="yvirskipaður" msd="APSFSD" join="right" lemmaRef="bd:580375">yvirskipaðari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vegleiða" msd="Adegnc" lemmaRef="bd:553642">vegleiðandi</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="spyrjari" msd="SMSAAr" join="right" lemmaRef="bd:547720">spyrjaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="broyttur" msd="APSFSA" lemmaRef="bd:561816">broytta</w>
+            <w lemma="siðvenja" msd="SFSAar" join="right" lemmaRef="bd:527467">siðvenju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">svarið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="afturtikið" msd="LSNSN">afturtikið</w>
+            <w lemma="ítøkiligur" msd="DNd" join="right" lemmaRef="bd:556214">ítøkiliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="fyrisitingarligur" msd="APSFSA" lemmaRef="bd:556657">fyrisitingarliga</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lógarbroyting" msd="SFPNar">Lógarbroytingar</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="binda" msd="Adegnc" join="right" lemmaRef="bd:575935">bindandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunngerð" msd="SFPDar" join="right" lemmaRef="bd:534538">kunngerðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="svar" msd="SNSDAr" join="right" lemmaRef="bd:518915">svarinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="g" msd="TS" join="right">g</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fráboðan" msd="SFSNar" lemmaRef="bd:534005">Fráboðan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="afturtøka" msd="SFSNar" lemmaRef="bd:518997">Afturtøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSDar" lemmaRef="bd:518915">svari</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lógarbroyting" msd="SFSDar">lógarbroyting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="broyttur" msd="APSFSD" lemmaRef="bd:561816">broyttari</w>
+            <w lemma="siðvenja" msd="SFSDar" lemmaRef="bd:527467">siðvenju</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="virknaður" msd="VUAtnp" lemmaRef="bd:566171">virknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="framtíð" msd="SFSAAr" join="right" lemmaRef="bd:532699">framtíðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ógildað" msd="LSNSN">ógildað</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lógarbroyting" msd="SFSDar" join="right">lógarbroyting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="serstakur" msd="APSNPA" lemmaRef="bd:561161">serstøk</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="PDMpSA" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Lógarbroyting" msd="SFPNar">Lógarbroytingar</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevndur" msd="APSNPN" lemmaRef="bd:579113">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lógarbroyting" msd="SFSDAr" join="right">lógarbroytingini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="longd" msd="SFSNAr" lemmaRef="bd:534643">Longdin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="freist" msd="SFSDAr" lemmaRef="bd:533992">freistini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ítøkiligur" msd="APSFSD" lemmaRef="bd:556214">ítøkiligari</w>
+            <w lemma="meting" msd="SFSDar" join="right" lemmaRef="bd:525414">meting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="mánaður" msd="SMPNar" join="right" lemmaRef="bd:566206">mánaðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="yvirlit" msd="SNSNar" lemmaRef="bd:517720">Yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="fráboðan" msd="SFPAar" lemmaRef="bd:534005">fráboðanir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lógarbroyting" msd="SFPAar">lógarbroytingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="broyttur" msd="APSFSA" lemmaRef="bd:561816">broytta</w>
+            <w lemma="siðvenja" msd="SFSAar" lemmaRef="bd:527467">siðvenju</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="broyting" msd="SFSNar" lemmaRef="bd:524586">Broyting</w>
+            <w lemma="freist" msd="SNSNar" lemmaRef="bd:533992">Freist</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">Broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunngerð" msd="SFPDar" lemmaRef="bd:534538">kunngerðum</w>
+            <w lemma="gildiskoma" msd="SFSNaP" lemmaRef="bd:520240">Gildiskoman</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" join="right" lemmaRef="bd:521405">lóggávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="virknaður" msd="SMSNAr" lemmaRef="bd:566171">virknaðurin</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">broytingin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="gildiskomuáseting" msd="SFSDAr">gildiskomuásetingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" join="right" lemmaRef="bd:521405">lóggávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="broyta" msd="LSFPN" lemmaRef="bd:553579">Broyttar</w>
+            <w lemma="fortreyt" msd="SFPNar" lemmaRef="bd:533976">fortreytir</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="virknaður" msd="SMSNAr" lemmaRef="bd:566171">virknaðurin</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="fortreyt" msd="SFPNAr" lemmaRef="bd:533976">fortreytirnar</w>
+            <w lemma="broyta" msd="VNMPP3" join="right" lemmaRef="bd:553579">broytast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dómur" msd="SMPNar" lemmaRef="bd:542633">Dómar</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="freist" msd="SFSAar" join="right" lemmaRef="bd:533992">freist</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="virknaður" msd="SMSNAr" lemmaRef="bd:566171">virknaðurin</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="áseta" msd="LWFSN" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="almannakunngera" msd="LWFSN" lemmaRef="bd:575737">almannakunngjørda</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" join="right" lemmaRef="bd:576051">farin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattur" msd="SMSDaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="freist" msd="SFSAar" join="right" lemmaRef="bd:533992">freist</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="virknaður" msd="SMSNAr" lemmaRef="bd:566171">virknaðurin</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="áseta" msd="LWFSN" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="almannakunngera" msd="LWFSN" lemmaRef="bd:575737">almannakunngjørda</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" join="right" lemmaRef="bd:576051">farin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Almannakunngerð" msd="SFSNar">Almannakunngerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="broyttur" msd="APSFSA" lemmaRef="bd:561816">broytta</w>
+            <w lemma="siðvenja" msd="SFSAar" lemmaRef="bd:527467">siðvenju</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="áseta" msd="VNAPS3" lemmaRef="bd:576366">ásetir</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="freist" msd="SFSAar" join="right" lemmaRef="bd:533992">freist</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="virknaður" msd="SMSNAr" lemmaRef="bd:566171">virknaðurin</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="uppat" msd="DNd" join="right" lemmaRef="bd:587519">uppat</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="áseta" msd="LWFSN" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="almannakunngera" msd="LWFSN" lemmaRef="bd:575737">almannakunngjørda</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" join="right" lemmaRef="bd:576051">farin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R." msd="TS">R.</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="257" msd="NOgnc">257</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="R.11" msd="TS">R.11</w>
+            <w lemma="kærur" msd="APWFSN" lemmaRef="bd:554957">Kæra</w>
+            <w lemma="Kærumyndugleiki" msd="SMSNAr">Kærumyndugleikin</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avgerð" msd="SFSNar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="avgerð" msd="SFPNar" join="right" lemmaRef="bd:533493">avgerðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="svar" msd="SNSNAr" lemmaRef="bd:518915">Svarið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAAP" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr" join="right">avgjaldskærunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fýra" msd="NCgnc" lemmaRef="bd:530550">fýra</w>
+            <w lemma="vika" msd="SFPNar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="móttøka" msd="SFSDar" lemmaRef="bd:521723">móttøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="svar" msd="SNSDAr" join="right" lemmaRef="bd:518915">svarinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="førleiki" msd="SMSNAr" lemmaRef="bd:513993">Førleikin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skatta" msd="SFSDAP" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="binda" msd="VIAtnp" lemmaRef="bd:575935">binda</w>
+            <w lemma="ndi" msd="APSNSA">ndi</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSMSN" lemmaRef="bd:576366">ásettur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT" join="right">pkt.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="kunna" msd="VNAPS3" join="right" lemmaRef="bd:576394">kann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tollur" msd="SNSDAP" join="left" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSDAr" join="right">skattaráðnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dómstólur" msd="SMPAAr" join="right" lemmaRef="bd:539139">dómstólarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">Kæra</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avvísing" msd="SFSAar">avvísing</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">skattaráðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilvísing" msd="SFSDar" lemmaRef="bd:526166">tilvísing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avvísa" msd="VIAtnp">avvísa</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">bindandi</w>
+            <w lemma="svar" msd="SNSAar" join="right" lemmaRef="bd:518915">svar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="fyrisitingarligur" msd="DNd" join="right" lemmaRef="bd:556657">fyrisitingarliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TS">sbr.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vegleiða" msd="VIAtnp" lemmaRef="bd:553642">vegleiða</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="møguleiki" msd="SMSAAr" lemmaRef="bd:513882">møguleikan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dómstólur" msd="SMPAAr" join="right" lemmaRef="bd:539139">dómstólarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avvíst" msd="LSFSN">avvíst</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="f" msd="TT" join="right">f</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="kæra" msd="VIMtnp" lemmaRef="bd:553390">kærast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr" join="right">avgjaldskærunevndina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00127.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00127.xml
new file mode 100644
index 0000000000000000000000000000000000000000..ed042ecf4e19093e86e68375c10df80d381f9697
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00127.xml
@@ -0,0 +1,1628 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-37ec8c05d2bccdb8" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="1211" xml:lang="en">1211 words</measure>
+        <measure unit="tokens" quantity="1389" xml:lang="en">1389 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-37ec8c05d2bccdb8</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/vtspnq2i/tviskattasattmali-vid-bermuda-skjal-4.pdf?s=xpm1xu4J0I9ZBY2_rW1vfWON7jA</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="3" />
+          <tagUsage gi="pc" occurs="178" />
+          <tagUsage gi="s" occurs="36" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="1211" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="162" msd="NCFSN">162</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="handilsfelag" msd="SNSNar" join="right" lemmaRef="bd:584945">handilsfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarskapur" msd="SMSNar">íognarskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íkomin" msd="LSFSN" lemmaRef="bd:581585">íkomin</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íkomin" msd="LSFSN" lemmaRef="bd:581585">íkomin</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virkisavrik" msd="SNSNAr">virkisavrikið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="TS" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="both" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="h" msd="NOgnc" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="left" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" join="right" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="j" msd="NRgnc" join="right">j</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="inntøka" msd="SFSNar" join="left" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="stava" msd="DNd" lemmaRef="bd:552727">stavandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="brutto-inn-tøka" msd="SFPNar">bruttoinntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="vinna" msd="LSMSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="NOgnc" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðafólk" msd="SNSDar" lemmaRef="bd:514871">ferðafólki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="farmur" msd="SMSDar" join="right" lemmaRef="bd:539282">farmi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="leiguinntøka" msd="SFSAar">leiguinntøku</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grundarlag" msd="SNSDar" lemmaRef="bd:535530">grundarlagi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="leigusáttmáli" msd="SMSDar">leigusáttmála</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="leiguinntøka" msd="SFSNAr">leiguinntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="NOgnc" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegan" msd="SFSDar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="veiting" msd="SFPDar" join="right" lemmaRef="bd:526388">veitingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="binda" msd="LSFPN" lemmaRef="bd:575935">bundnar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annaðhvørt" msd="DNd" lemmaRef="bd:577235">annaðhvørt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sjálvur" msd="APWFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="fyritøka" msd="SFSAAr" lemmaRef="bd:520155">fyritøkuna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="fyritøka" msd="SFSAar" join="right" lemmaRef="bd:520155">fyritøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvegan" msd="SFSNAr" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænastuveiting" msd="SFPDar" lemmaRef="bd:526223">tænastuveitingum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="binda" msd="LSFSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iv" msd="NRgnc" join="both" lemmaRef="bd:576762">iv</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nýtsla" msd="SFSDar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSDar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiguinntøka" msd="SFSDar">leiguinntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bingja" msd="SMPDar" lemmaRef="bd:519245">bingjum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="íroknaður" msd="DGd" join="left" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="viðfestur" msd="SFSDar" join="right" lemmaRef="bd:559929">viðfestu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirvognur" msd="SMPDar" lemmaRef="bd:539158">eftirvognum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PIFpSD" lemmaRef="bd:555432">tílíkari</w>
+            <w lemma="útgerð" msd="SFSDar" lemmaRef="bd:533408">útgerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bingja" msd="SMPDar" join="right" lemmaRef="bd:519245">bingjum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="farmur" msd="SMSDar" lemmaRef="bd:539282">farmi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="nýtsla" msd="SFSNar" join="right" lemmaRef="bd:521900">nýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiguinntøka" msd="SFSNar">leiguinntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="binda" msd="LSFSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="v" msd="TS" join="both">v</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fæ" msd="SNSDar" join="right" lemmaRef="bd:518920">fæi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinna" msd="SFSAAr" lemmaRef="bd:524070">vinnuna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="k" msd="TS" join="right">k</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSDar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="heimila" msd="LSNSN" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSDar" join="right" lemmaRef="bd:534020">fulltrú</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avta" msd="SFSDAr">avta</w>
+            <w lemma="luni" msd="SFSDAr">luni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yrkisorð" msd="SNSNar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ÚTILOKAN" msd="SFSNar">ÚTILOKAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMPNar" join="right" lemmaRef="bd:542165">Vinningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinna" msd="LSMPN" lemmaRef="bd:575908">vunnir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leysur" msd="APSFSD" lemmaRef="bd:557593">leysari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="163" msd="NOgnc">163</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMPN" lemmaRef="bd:552600">skattaðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðtøka" msd="SFPNAr" lemmaRef="bd:524088">Viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMPAar" join="right" lemmaRef="bd:542165">vinningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="luttøka" msd="SFSDar" lemmaRef="bd:521337">luttøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtak" msd="SNSDar" join="right" lemmaRef="bd:537219">samtaki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="handilsfelagsskapur" msd="SMSDar">handilsfelagsskapi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">MANNAGONGD</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="avtala" msd="SNSDar" lemmaRef="bd:519134">AVTALU</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">eri</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ígildiskoma" msd="SFSNar">ÍGILDISKOMA</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="trítiunda" msd="APWMSA">trítiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">UPPSØGN</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="164" msd="NOgnc">164</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="uppsiga" msd="LSFSN" join="right" lemmaRef="bd:576428">uppsøgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="boð" msd="SNPNar" lemmaRef="bd:571129">boð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsøgn" msd="SFSDAr" lemmaRef="bd:529111">uppsøgnini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Washington" msd="SgncaP">Washington</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Áki" msd="SMSNaP" lemmaRef="bd:514078">Áki</w>
+            <w lemma="Johansen" msd="SgncaP">Johansen</w>
+            <w lemma="Paula" msd="SFSAaP" lemmaRef="bd:526907">Paula</w>
+            <w lemma="Ann" msd="SFSAaP" lemmaRef="bd:576391">Ann</w>
+            <w lemma="Cox" msd="SgncaP">Cox</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPGaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="BERMUDA" msd="SFSGaP">BERMUDA</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">ATGONGD</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">TIL</w>
+            <w lemma="sínámillum" msd="PEF3PA" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">MANNAGONGDIR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">SAMBANDI</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">VIÐ</w>
+            <w lemma="javna" msd="SFSDar" lemmaRef="bd:551141">JAVNI</w>
+            <w lemma="NG" msd="TS">NG</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">VINNINGI</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="SAMEINDUM" msd="APSFPD">SAMEINDUM</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">FYRITØKUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">atgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="javning" msd="SFSAar" lemmaRef="bd:525147">javning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sameindum" msd="APSFPD">sameindum</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">fyritøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samdur" msd="APSNPN" lemmaRef="bd:578766">samd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="umfata" msd="APSMPN" lemmaRef="bd:552333">UMFATAÐIR</w>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">SKATTIR</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMPDar" join="right" lemmaRef="bd:542165">vinningum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="allýsing" msd="SMPNar" lemmaRef="bd:524430">ALLÝSINGAR</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Bermuda" msd="SgncaP" join="both">Bermuda</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KQ" join="right">‘</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="’" msd="KQ" join="left">’</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00129.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00129.xml
new file mode 100644
index 0000000000000000000000000000000000000000..bd0724929aea33b32123d92da288f06a2e5b2fde
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00129.xml
@@ -0,0 +1,556 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-38bfd64c80dca687" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="216" xml:lang="en">216 words</measure>
+        <measure unit="tokens" quantity="342" xml:lang="en">342 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-38bfd64c80dca687</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/2239/taks-húsaleiga_roknidømi-við-fullari-útleigu.pdf?t=225851038&amp;s=04Tq_To1T1-2_35D1Ajumo6S64k</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/2239/taks-h%C3%BAsaleiga_roknid%C3%B8mi-vi%C3%B0-fullari-%C3%BAtleigu.pdf?t=225851038&amp;s=04Tq_To1T1-2_35D1Ajumo6S64k</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="7" />
+          <tagUsage gi="pc" occurs="126" />
+          <tagUsage gi="s" occurs="19" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="216" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="roknidømi" msd="SNSNar" join="right" lemmaRef="bd:572747">Roknidømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">Full</w>
+            <w lemma="útleiga" msd="SFSNar">útleiga</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="dømi" msd="SNSDAr" lemmaRef="bd:572116">døminum</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="samla" msd="LSNSN" lemmaRef="bd:550483">Samlað</w>
+            <w lemma="fermetratal" msd="SNSNar" join="right">fermetratal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="200" msd="NOgnc" join="right">200</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útleigaður" msd="LSNSN" lemmaRef="bd:579627">Útleigað</w>
+            <w lemma="fermetratal" msd="SNSNar" join="right">fermetratal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="200" msd="NOgnc" join="right">200</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="útleiguár" msd="SNSNar" join="right">Útleiguár</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="út-leigu-dagur" msd="SMPNar">Útleigudagar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="365" msd="NOgnc" join="right">365</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="árligur" msd="APSFSN" lemmaRef="bd:556751">Árlig</w>
+            <w lemma="leiguinntøka" msd="SFSNar" join="right">leiguinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="144.000" msd="NOgnc" join="right">144.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattaprosent" msd="SNSNar" join="right" lemmaRef="bd:516755">Skattaprosent</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" join="right" lemmaRef="bd:586727">Rakstrarútreiðslur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="leypa" msd="Adegnc" join="left" lemmaRef="bd:576005">Leypandi</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="leigumál" msd="SMSDar" lemmaRef="bd:515832">leigumáli</w>
+            <w lemma="koyra" msd="Adegnc" join="right" lemmaRef="bd:553384">koyrandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="árligur" msd="APSFSN" lemmaRef="bd:556751">Árlig</w>
+            <w lemma="orkunýtsla" msd="SFSNar" join="right" lemmaRef="bd:527371">orkunýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="el" msd="SNSNar" lemmaRef="bd:576761">el</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="olja" msd="SFSNar" lemmaRef="bd:521918">olja</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="hús" msd="SNPAAr" join="right" lemmaRef="bd:527779">húsini</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="..." msd="KE">...</pc>
+            <w lemma="10.000" msd="NOgnc">10.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="árligur" msd="APSNSN" lemmaRef="bd:556751">Árligt</w>
+            <w lemma="tryggingargjald" msd="SNSNar" lemmaRef="bd:537388">tryggingargjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="hús" msd="SNPAAr" join="right" lemmaRef="bd:527779">húsini</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma=".........." msd="KE">..........</pc>
+            <w lemma="3.500" msd="NOgnc">3.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">Rentur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="húsalán" msd="SNSDar" join="right" lemmaRef="bd:515441">húsaláni</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">Rakstrarútreiðslur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="..........................." msd="KE">...........................</pc>
+            <w lemma="33.500" msd="NOgnc">33.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Viðlíkahaldsútreiðsla" msd="SFPNar" join="right">Viðlíkahaldsútreiðslur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="útreiðsla" msd="SFPNar" join="left" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slit" msd="SNSDar" lemmaRef="bd:518604">sliti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útleiga" msd="SFSAar" join="right">útleigu</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="máling" msd="SFSNar" join="right" lemmaRef="bd:525461">Máling</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="áramál" msd="SNSNar" join="right" lemmaRef="bd:517751">Áramál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="10.000" msd="NOgnc" join="left">10.000</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="8" msd="NOgnc" join="both">8</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="........." msd="KE">.........</pc>
+            <w lemma="3.750" msd="NOgnc">3.750</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="kaffimaskina" msd="SFSNar" join="right" lemmaRef="bd:520746">Kaffimaskina</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="áramál" msd="SNSNar" join="right" lemmaRef="bd:517751">Áramál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1.200" msd="NOgnc" join="left">1.200</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="1.200" msd="NOgnc">1.200</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Viðlíkahaldsútreiðsla" msd="SFPNar">Viðlíkahaldsútreiðslur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="......................." msd="KE">.......................</pc>
+            <w lemma="4.950" msd="NOgnc">4.950</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="*" msd="KO" join="right">*</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ganga" msd="VIAtnp" join="right" lemmaRef="bd:576001">ganga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="m" msd="SFSNar">m</w>
+            <w lemma="áling" msd="SFSNar" lemmaRef="bd:526486">áling</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="mála" msd="LSNSN" lemmaRef="bd:582505">málað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPDar" join="right" lemmaRef="bd:517748">árum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="8" msd="NOgnc" join="left">8</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" lemmaRef="bd:524340">útreiðslunum</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ganga" msd="VIAtnp" join="right" lemmaRef="bd:576001">ganga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="k" msd="SFSNar">k</w>
+            <w lemma="affimaskinan" msd="SFSNAr">affimaskinan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="DNd" lemmaRef="bd:514175">Sí</w>
+            <w lemma="áramál" msd="SNSNar" lemmaRef="bd:517751">áramál</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áramál" msd="SNSAar" lemmaRef="bd:517751">Áramál</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="viðlíkahaldsútreiðsla" msd="SFPNar">viðlíkahaldsútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="húsaleiga" msd="SFSAar" lemmaRef="bd:527225">húsaleigu</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Stovningarútreiðsla" msd="SFPNar" join="right">Stovningarútreiðslur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="útreiðsla" msd="SFPNar" join="left" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stovna" msd="VIAtnp" lemmaRef="bd:551162">stovna</w>
+            <w lemma="leigumál" msd="SNPAar" join="right" lemmaRef="bd:515832">leigumál</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="leysafæ" msd="APSNPA" lemmaRef="bd:518930">leysafæ</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="NCNSD" lemmaRef="bd:530546">einum</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fastafæ" msd="SNPAar">fastafæ</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="seingjarklæði" msd="SNSNar" lemmaRef="bd:574183">Seingjarklæði</w>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="..............." msd="KE">...............</pc>
+            <w lemma="400" msd="NOgnc">400</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tallerkur" msd="SMPNar" lemmaRef="bd:541749">Tallerkar</w>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="......................." msd="KE">.......................</pc>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="handklæði" msd="SNSNar" lemmaRef="bd:585519">Handklæði</w>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="...................." msd="KE">....................</pc>
+            <w lemma="500" msd="NOgnc">500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Stovningarútreiðsla" msd="SFPNar">Stovningarútreiðslur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="........................." msd="KE">.........................</pc>
+            <pc lemma="1.200" msd="KO">1.200</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="árligur" msd="APSFSN" lemmaRef="bd:556751">Árlig</w>
+            <w lemma="leiguinntøka" msd="SFSNar">leiguinntøka</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Skattskyldig" msd="APSFSN">Skattskyldig</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="144.000" msd="NOgnc" join="left">144.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="33.500" msd="NOgnc" join="left">33.500</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="4.950" msd="NOgnc">4.950</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="1.200" msd="NOgnc" join="right">1.200</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................." msd="KE">.................</pc>
+            <w lemma="104.350" msd="NOgnc">104.350</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">Skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattaprosent" msd="SNSDar" lemmaRef="bd:516755">skattaprosenti</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="104.350" msd="NOgnc" join="left">104.350</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma=".." msd="KE">..</pc>
+            <w lemma="41.740" msd="NOgnc">41.740</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="úrslit" msd="SNSNar" join="right" lemmaRef="bd:517852">Úrslit</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................................................................................................................." msd="KE">.................................................................................................................................</pc>
+            <w lemma="62.610" msd="NOgnc">62.610</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00133.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00133.xml
new file mode 100644
index 0000000000000000000000000000000000000000..24727c44165ec4f1a7acd61e66039060c33508fd
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00133.xml
@@ -0,0 +1,696 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-3c41773e134aba13" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="327" xml:lang="en">327 words</measure>
+        <measure unit="tokens" quantity="480" xml:lang="en">480 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-3c41773e134aba13</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/2240/taks-húsaleiga_roknidømi-við-lutvísari-útleigu.pdf?t=225851023&amp;s=rID8rWdfM5HxxiK-M4X51J75em4</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/2240/taks-h%C3%BAsaleiga_roknid%C3%B8mi-vi%C3%B0-lutv%C3%ADsari-%C3%BAtleigu.pdf?t=225851023&amp;s=rID8rWdfM5HxxiK-M4X51J75em4</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="8" />
+          <tagUsage gi="pc" occurs="153" />
+          <tagUsage gi="s" occurs="19" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="327" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="roknidømi" msd="SNSNar" join="right" lemmaRef="bd:572747">Roknidømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="lutvísur" msd="APSFSN" lemmaRef="bd:557628">Lutvís</w>
+            <w lemma="útleiga" msd="SFSNar">útleiga</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="dømi" msd="SNSDAr" lemmaRef="bd:572116">døminum</w>
+            <w lemma="galda" msd="VNAPP3" lemmaRef="bd:576418">galda</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="samla" msd="LSNSN" lemmaRef="bd:550483">Samlað</w>
+            <w lemma="fermetratal" msd="SNSNar" join="right">fermetratal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="200" msd="NOgnc" join="right">200</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útleigaður" msd="LSNSN" lemmaRef="bd:579627">Útleigað</w>
+            <w lemma="fermetratal" msd="SNSNar" join="right">fermetratal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="útleiguár" msd="SNSNar" join="right">Útleiguár</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="út-leigu-dagur" msd="SMPNar">Útleigudagar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="árligur" msd="APSFSN" lemmaRef="bd:556751">Árlig</w>
+            <w lemma="leiguinntøka" msd="SFSNar" join="right">leiguinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="50.000" msd="NOgnc" join="right">50.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattaprosent" msd="SNSNar" join="right" lemmaRef="bd:516755">Skattaprosent</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="finna" msd="VIAtnp" lemmaRef="bd:575902">finna</w>
+            <w lemma="lutfall" msd="SNSAar" lemmaRef="bd:528641">lutfall</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lutvísur" msd="APSFSD" lemmaRef="bd:557628">lutvísari</w>
+            <w lemma="útleiga" msd="SFSDar">útleigu</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lutfall" msd="SNSAAr" lemmaRef="bd:528641">lutfallið</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tal" msd="SNSAar" lemmaRef="bd:537360">tal</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="leigudagur" msd="SMPDar">leigudøgum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="NCNSA" lemmaRef="bd:530546">eitt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tal" msd="SNSAar" lemmaRef="bd:537360">tal</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="útleigaður" msd="LSMPD" lemmaRef="bd:579627">útleigaðum</w>
+            <w lemma="fermetur" msd="SMPDar" lemmaRef="bd:566960">fermetrum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samla" msd="LSMPA" lemmaRef="bd:550483">samlaðar</w>
+            <w lemma="fermetur" msd="SMPAar" join="right" lemmaRef="bd:566960">fermetrar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">Vit</w>
+            <w lemma="fáa" msd="VNAPP1" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="tal" msd="SNPAar" join="right" lemmaRef="bd:537360">tøl</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="lutfall" msd="SNSNar" lemmaRef="bd:528641">Lutfall</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tal" msd="SNSAar" lemmaRef="bd:537360">tal</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="leigudagur" msd="SMPDar">leigudøgum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="NCNSA" lemmaRef="bd:530546">eitt</w>
+            <w lemma="ár" msd="SNSAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="365" msd="NOgnc" join="left">365</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="0,274" msd="NOgnc">0,274</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="lutfall" msd="SNSNar" lemmaRef="bd:528641">Lutfall</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tal" msd="SNSAar" lemmaRef="bd:537360">tal</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="útleigaður" msd="LSMPD" lemmaRef="bd:579627">útleigaðum</w>
+            <w lemma="fermetur" msd="SMPDar" lemmaRef="bd:566960">fermetrum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samla" msd="LSMPA" lemmaRef="bd:550483">samlaðar</w>
+            <w lemma="fermetur" msd="SMPAar" join="right" lemmaRef="bd:566960">fermetrar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="200" msd="NOgnc" join="left">200</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="0,375" msd="NOgnc">0,375</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="rættur" msd="APSMSA" lemmaRef="bd:564347">rættan</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="dømi" msd="SNSDar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="falda" msd="VIMtnp" lemmaRef="bd:549405">faldast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="0,274" msd="NOgnc">0,274</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="375" msd="NOgnc" join="both">375</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" join="right" lemmaRef="bd:586727">Rakstrarútreiðslur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="leypa" msd="Adegnc" join="left" lemmaRef="bd:576005">Leypandi</w>
+            <w lemma="árligur" msd="APSFPN" lemmaRef="bd:556751">árligar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="leigumál" msd="SMSDar" lemmaRef="bd:515832">leigumáli</w>
+            <w lemma="koyra" msd="DNd" lemmaRef="bd:553384">koyrandi</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="árligur" msd="APSFSN" lemmaRef="bd:556751">Árlig</w>
+            <w lemma="orkunýtsla" msd="SFSNar" join="right" lemmaRef="bd:527371">orkunýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="el" msd="SNSNar" lemmaRef="bd:576761">el</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="olja" msd="SFSNar" lemmaRef="bd:521918">olja</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="hús" msd="SNPAAr" join="right" lemmaRef="bd:527779">húsini</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="...." msd="KE">....</pc>
+            <w lemma="10.000" msd="NOgnc">10.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="árligur" msd="APSNSN" lemmaRef="bd:556751">Árligt</w>
+            <w lemma="tryggingargjald" msd="SNSNar" lemmaRef="bd:537388">tryggingargjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="hús" msd="SNPAAr" join="right" lemmaRef="bd:527779">húsini</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma=".........." msd="KE">..........</pc>
+            <w lemma="3.500" msd="NOgnc">3.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">Rakstrarútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="alt" msd="DId" join="right" lemmaRef="bd:576812">alt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="..........................." msd="KE">...........................</pc>
+            <w lemma="13.500" msd="NOgnc">13.500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">Rakstrarútreiðslur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="13.500" msd="NOgnc" join="left">13.500</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="0,274" msd="NOgnc">0,274</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="375" msd="NOgnc" join="both">375</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="........................" msd="KE">........................</pc>
+            <w lemma="1.387" msd="NOgnc">1.387</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Viðlíkahaldsútreiðsla" msd="SFPNar" join="right">Viðlíkahaldsútreiðslur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="útreiðsla" msd="SFPNar" join="left" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slit" msd="SNSDar" lemmaRef="bd:518604">sliti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útleiga" msd="SFSAar" join="right">útleigu</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="máling" msd="SFSNar" join="right" lemmaRef="bd:525461">Máling</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="livitíð" msd="SFSNar" join="right" lemmaRef="bd:534622">Livitíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="10.000" msd="NOgnc" join="left">10.000</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="8" msd="NOgnc" join="both">8</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="..........." msd="KE">...........</pc>
+            <w lemma="3.750" msd="NOgnc">3.750</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="kaffimaskina" msd="SFSNar" join="right" lemmaRef="bd:520746">Kaffimaskina</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="livitíð" msd="SFSNar" join="right" lemmaRef="bd:534622">Livitíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1.200" msd="NOgnc" join="left">1.200</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="*" msd="KO" join="left">*</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="..." msd="KE">...</pc>
+            <w lemma="1.200" msd="NOgnc">1.200</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="Viðlíkahaldsútreiðsla" msd="SFPNar">Viðlíkahaldsútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="alt" msd="DId" join="right" lemmaRef="bd:576812">alt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="......................." msd="KE">.......................</pc>
+            <w lemma="4.950" msd="NOgnc">4.950</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Viðlíkahaldsútreiðsla" msd="SFPNar">Viðlíkahaldsútreiðslur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="4.950" msd="NOgnc" join="left">4.950</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="0,274" msd="NOgnc">0,274</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="375" msd="NOgnc" join="both">375</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="......................" msd="KE">......................</pc>
+            <w lemma="509" msd="NOgnc">509</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="*" msd="KO" join="right">*</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ganga" msd="VIAtnp" join="right" lemmaRef="bd:576001">ganga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="m" msd="SFSNar">m</w>
+            <w lemma="áling" msd="SFSNar" lemmaRef="bd:526486">áling</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="mála" msd="LSNSN" lemmaRef="bd:582505">málað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPDar" join="right" lemmaRef="bd:517748">árum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="8" msd="NOgnc" join="left">8</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" lemmaRef="bd:524340">útreiðslunum</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ganga" msd="VIAtnp" join="right" lemmaRef="bd:576001">ganga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="k" msd="SFSNar">k</w>
+            <w lemma="affimaskinan" msd="SFSNAr">affimaskinan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="DNd" lemmaRef="bd:514175">Sí</w>
+            <w lemma="áramál" msd="SNSNar" lemmaRef="bd:517751">áramál</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áramál" msd="SNSAar" lemmaRef="bd:517751">Áramál</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="viðlíkahaldsútreiðsla" msd="SFPNar">viðlíkahaldsútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="húsaleiga" msd="SFSAar" lemmaRef="bd:527225">húsaleigu</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Stovningarútreiðsla" msd="SFPNar" join="right">Stovningarútreiðslur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="útreiðsla" msd="SFPNar" join="left" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stovna" msd="VIAtnp" lemmaRef="bd:551162">stovna</w>
+            <w lemma="leigumál" msd="SNPAar" join="right" lemmaRef="bd:515832">leigumál</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="leysafæ" msd="SNPAar" lemmaRef="bd:518930">leysafæ</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fastafæ" msd="SNPAar">fastafæ</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avskriva" msd="VIMtnp" join="right" lemmaRef="bd:552788">avskrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="seingjarklæði" msd="SNSNar" join="right" lemmaRef="bd:574183">Seingjarklæði</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma=".............." msd="KE">..............</pc>
+            <w lemma="400" msd="NOgnc">400</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tallerkur" msd="SMPNar" join="right" lemmaRef="bd:541749">Tallerkar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="....................." msd="KE">.....................</pc>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="handklæði" msd="SNSNar" join="right" lemmaRef="bd:585519">Handklæði</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma=".................." msd="KE">..................</pc>
+            <w lemma="500" msd="NOgnc">500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="Stovningarútreiðsla" msd="SFPNar">Stovningarútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="alt" msd="DNd" join="right" lemmaRef="bd:587037">alt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="........................." msd="KE">.........................</pc>
+            <w lemma="1.200" msd="NOgnc">1.200</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="Stovningarútreiðsla" msd="SFPNar">Stovningarútreiðslur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1.200" msd="NOgnc" join="left">1.200</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="0,3" msd="NOgnc">0,3</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="0,274" msd="NOgnc">0,274</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="375" msd="NOgnc" join="both">375</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="37" msd="Unknown Tag">37</w>
+            <w lemma="kr." msd="Unknown Tag">kr.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="árligur" msd="APSFSN" lemmaRef="bd:556751">Árlig</w>
+            <w lemma="leiguinntøka" msd="SFSNar">leiguinntøka</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Skattskyldig" msd="APSFSN">Skattskyldig</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="50.000" msd="NOgnc" join="left">50.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="1.387" msd="NOgnc">1.387</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="509" msd="NOgnc">509</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="37" msd="NOgnc" join="right">37</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma=".." msd="KE">..</pc>
+            <w lemma="48.067" msd="NOgnc">48.067</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">Skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattaprosent" msd="SNSDar" lemmaRef="bd:516755">skattaprosenti</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="48.067" msd="NOgnc" join="left">48.067</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="................................" msd="KE">................................</pc>
+            <pc lemma="...." msd="KE">....</pc>
+            <w lemma="19.227" msd="NOgnc">19.227</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="úrslit" msd="SNSNar" join="right" lemmaRef="bd:517852">Úrslit</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="................................................................................................................................." msd="KE">.................................................................................................................................</pc>
+            <w lemma="28.840" msd="NOgnc">28.840</w>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00136.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00136.xml
new file mode 100644
index 0000000000000000000000000000000000000000..2508ba1776448310cdeb04de3452388a56d169a7
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00136.xml
@@ -0,0 +1,493 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-43fb08461cb2210d" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="255" xml:lang="en">255 words</measure>
+        <measure unit="tokens" quantity="305" xml:lang="en">305 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-43fb08461cb2210d</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1787/samandráttur-13-06-2007.docx?s=Uk1S4zaHYSMMeiQkGWk0pBNEkHU</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1787/samandr%C3%A1ttur-13-06-2007.docx?s=Uk1S4zaHYSMMeiQkGWk0pBNEkHU</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="2" />
+          <tagUsage gi="pc" occurs="50" />
+          <tagUsage gi="s" occurs="11" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="255" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="13." msd="NOgnc">13.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-37-1" msd="NOgnc">07-03-37-1</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="13.06.2007" msd="NOgnc">13.06.2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ferðagjald" msd="SNSAar" lemmaRef="bd:537570">ferðagjald</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ferðagjald" msd="SNSAar" lemmaRef="bd:537570">ferðagjald</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ferðaavgjald" msd="SNSNar" lemmaRef="bd:584803">ferðaavgjald</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="mini-cruise" msd="F">mini-cruise</w>
+            <w lemma="ferð" msd="SFPAar" join="right" lemmaRef="bd:533886">ferðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-22-29" msd="NOgnc">07-02-22-29</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="13.06.2007" msd="NOgnc">13.06.2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSNAr">kapitalvinningsskattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útgeva" msd="Adegnc" lemmaRef="bd:576085">útgevandi</w>
+            <w lemma="felag" msd="SNSAar" lemmaRef="bd:535493">felag</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vinningsbýtisavgjald" msd="SNSNar">vinningsbýtisavgjald</w>
+            <w lemma="partaeigari" msd="SMSNar" lemmaRef="bd:546925">Partaeigari</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="selja" msd="VUAtnp" lemmaRef="bd:576279">selt</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útgeva" msd="Adegnc" lemmaRef="bd:576085">útgevandi</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skattafríur" msd="APSFSN" lemmaRef="bd:563116">skattafrí</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skiftisregla" msd="SFPAAr">skiftisreglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útlutan" msd="SFSNar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningsbýtisavgjald" msd="SNSNar">vinningsbýtisavgjald</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="lata" msd="VIMtnp" join="right" lemmaRef="bd:576191">latast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-21-55" msd="NOgnc">07-02-21-55</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="13.06.2007" msd="NOgnc">13.06.2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SFSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">Skattafyrisiting</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kærufreist" msd="SFSNar">kærufreist</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" join="right" lemmaRef="bd:587778">seint</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kæruumboð" msd="SNSNAr">Kæruumboðið</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">kæran</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="skriva" msd="LSFSN" lemmaRef="bd:552779">skriva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="góður" msd="APSFSD" lemmaRef="bd:535951">góðari</w>
+            <w lemma="tíð" msd="SFSDar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="liva" msd="VNAAP3" lemmaRef="bd:576308">livdu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="trúgv" msd="SFSDar" join="right" lemmaRef="bd:543664">trúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">kært</w>
+            <w lemma="verða" msd="VNAAS3" join="right" lemmaRef="bd:576404">varð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="onkur" msd="PINpSN" lemmaRef="bd:587900">okkurt</w>
+            <w lemma="mistak" msd="SNSNar" lemmaRef="bd:537870">mistak</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="henda" msd="LSNSN" lemmaRef="bd:553756">hent</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">kæran</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="grundgeving" msd="SFPNar" lemmaRef="bd:524987">grundgevingar</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metta" msd="LSFPN" lemmaRef="bd:552610">mettar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fullgóður" msd="APSNSN" lemmaRef="bd:559227">fullgott</w>
+            <w lemma="forfall" msd="SNSNar" lemmaRef="bd:578358">forfall</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="frávik" msd="SNSAar" lemmaRef="bd:515014">frávik</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kærufreist" msd="SFSDAr" join="right">kærufreistini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="06-02-22-30" msd="NOgnc">06-02-22-30</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="06-02-22-31" msd="NOgnc">06-02-22-31</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSNAr">kapitalvinningsskattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útgeva" msd="Adegnc" lemmaRef="bd:576085">útgevandi</w>
+            <w lemma="felag" msd="SNSAar" lemmaRef="bd:535493">felag</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vinningsbýtisavgjald" msd="SNSNar">vinningsbýtisavgjald</w>
+            <w lemma="skattgjaldari" msd="SMPNar" lemmaRef="bd:547448">Skattgjaldarar</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="selja" msd="VUAtnp" lemmaRef="bd:576279">selt</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útgeva" msd="Adegnc" lemmaRef="bd:576085">útgevandi</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mettur" msd="VNAAP3" join="right" lemmaRef="bd:561729">mettu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skattafríur" msd="APSFSN" lemmaRef="bd:563116">skattafrí</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skiftisregla" msd="SFPAAr">skiftisreglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útlutan" msd="SFSNar" lemmaRef="bd:536834">útlutan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningsbýtisavgjald" msd="SNSNar">vinningsbýtisavgjald</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="lata" msd="VIMtnp" join="right" lemmaRef="bd:576191">latast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFPAAr" lemmaRef="bd:533493">avgerðirnar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00137.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00137.xml
new file mode 100644
index 0000000000000000000000000000000000000000..7ab637fdaed76cf1dce45e18a8af90f39a40fcf9
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00137.xml
@@ -0,0 +1,4115 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-45474dcf39894606" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="3066" xml:lang="en">3066 words</measure>
+        <measure unit="tokens" quantity="3633" xml:lang="en">3633 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-45474dcf39894606</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1w2jnlcp/vaentanir-og-eftirkanningar-hjá-taks-av-fíggjarstovnum-í-sambandi-við-crs-standardin.pdf?t=84576225&amp;s=pg7dgQNRdO-87tsOiEwyBN5MORs</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1w2jnlcp/vaentanir-og-eftirkanningar-hj%C3%A1-taks-av-f%C3%ADggjarstovnum-%C3%AD-sambandi-vi%C3%B0-crs-standardin.pdf?t=84576225&amp;s=pg7dgQNRdO-87tsOiEwyBN5MORs</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="13" />
+          <tagUsage gi="pc" occurs="567" />
+          <tagUsage gi="s" occurs="147" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="3066" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="væntan" msd="SFPNar" lemmaRef="bd:536675">Væntanir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirkanning" msd="SFPNar" lemmaRef="bd:524711">eftirkanningar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarstovnur" msd="SMPDar">fíggjarstovnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS-standardur" msd="TS">CRS-standardin</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="enskur" msd="APSFSN" lemmaRef="bd:559079">ensk</w>
+            <w lemma="stytting" msd="SFSNar" lemmaRef="bd:526041">stytting</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="standardur" msd="SMSNar" lemmaRef="bd:541536">standardur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fíggjarstovnur" msd="SMPAar">fíggjarstovnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eyðmerking" msd="SFSAar" lemmaRef="bd:524779">eyðmerking</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarkonta" msd="SFPDar" join="right" lemmaRef="bd:586067">fíggjarkontum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útheimur" msd="SMSAAr" join="right" lemmaRef="bd:542352">útheimin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">skjal</w>
+            <w lemma="lýsir" msd="VNAPS3" join="right">lýsir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vænta" msd="VNAPS3" lemmaRef="bd:552508">væntar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarstovnur" msd="SMPDar">fíggjarstovnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="CRS-standardur" msd="TS" join="right">CRS-standardin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="eftirkanna" msd="VNAPS3" join="right" lemmaRef="bd:551004">eftirkannar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="væntan" msd="SFPDAr" join="right" lemmaRef="bd:536675">væntanunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skjal" msd="SNSNAr" lemmaRef="bd:537265">Skjalið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ætla" msd="LSNSN" lemmaRef="bd:549302">ætlað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fíggjarstovnur" msd="SMPDar">fíggjarstovnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="veitari" msd="SMPDar" lemmaRef="bd:548373">veitarum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fíggjarstovnur" msd="SMPDar" join="right">fíggjarstovnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lesa" msd="VIMtnp" lemmaRef="bd:576099">lesast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS-standardur" msd="TS" join="right">CRS-standardin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="CRS-viðmerking" msd="TS" join="right">CRS-viðmerkingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="CRS-spurning" msd="TS">CRS-spurningarnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="geymi" msd="SMSAar" lemmaRef="bd:514038">geyma</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="fíggjarstovnur" msd="SMSAar">fíggjarstovn</w>
+            <w lemma="heiti" msd="SNSNAr" lemmaRef="bd:572335">Heitið</w>
+            <w lemma="fíggjarstovnur" msd="SMSNar" join="right">fíggjarstovnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fíggjarligur" msd="APSMSN" lemmaRef="bd:556661">fíggjarligur</w>
+            <w lemma="stovnur" msd="SMSNar" join="right" lemmaRef="bd:541581">stovnur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="brúka" msd="LSNSN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="týdningarmikil" msd="APSNSN" lemmaRef="bd:562488">Týdningarmikið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vita" msd="VIAtnp" join="right" lemmaRef="bd:576383">vita</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="cRS-høpi" msd="SNSDar">CRS-høpi</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="heiti" msd="SNSNar" lemmaRef="bd:572335">heiti</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stórur" msd="ACSFPA" lemmaRef="bd:578418">størri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="etablera" msd="APSFPA" lemmaRef="bd:551501">etableraðar</w>
+            <w lemma="eind" msd="SFPAar" lemmaRef="bd:533804">eindir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="bankur" msd="SMPAar" lemmaRef="bd:538753">bankar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpSA" join="right" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vanligur" msd="APSNPA" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stórur" msd="APSNPA" lemmaRef="bd:578418">stór</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="smáur" msd="APSNPA" join="right" lemmaRef="bd:564414">smá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="høvuðsendamál" msd="SNSNar">høvuðsendamál</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="íløga" msd="SFPAar" join="right" lemmaRef="bd:524236">íløgur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fíggjarligur" msd="APSMSA" lemmaRef="bd:556661">fíggjarligan</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarstovnur" msd="SMSAar">fíggjarstovn</w>
+            <w lemma="meina" msd="VNMPS3" lemmaRef="bd:550923">meinast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tekstur" msd="SMSDar" lemmaRef="bd:531861">teksti</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">harumframt</w>
+            <w lemma="gætur" msd="SFPAar" join="right" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="siga" msd="LSNSN" lemmaRef="bd:576426">sagt</w>
+            <w lemma="fráboða" msd="Adegnc" lemmaRef="bd:552944">fráboðandi</w>
+            <w lemma="fíggjarligur" msd="APSMPN" lemmaRef="bd:556661">fíggjarligir</w>
+            <w lemma="stovnur" msd="SMPNar" join="right" lemmaRef="bd:541581">stovnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="lættleiki" msd="SMSAAr" lemmaRef="bd:546443">lættleikan</w>
+            <w lemma="skyld" msd="SMSAar" lemmaRef="bd:535977">skyld</w>
+            <w lemma="siga" msd="VNAPP1" lemmaRef="bd:576426">siga</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="fíggjarstovnur" msd="SMPAar" join="right">fíggjarstovnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="grundleggjandi" msd="Adegnc" lemmaRef="bd:563673">grundleggjandi</w>
+            <w lemma="hugtak" msd="SNPNar" lemmaRef="bd:537698">hugtøk</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <pc lemma="•" msd="KE">•</pc>
+            <w lemma="CRS-standard-ur" msd="TS" join="right">CRS-standardur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Enskmælti" msd="APWMSN">Enskmælti</w>
+            <w lemma="CRS-standardur" msd="TS" join="right">CRS-standardurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Síggj</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.oecd.org" msd="W" join="right">www.oecd.org</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="CRS-viðmerking" msd="TS" join="right">CRS-viðmerkingar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Enskmæltu" msd="APWFPN">Enskmæltu</w>
+            <w lemma="viðmerking" msd="SFPNAr" lemmaRef="bd:526425">viðmerkingarnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="CRS-standardur" msd="TS" join="right">CRS-standardin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="Commentaries" msd="F">Commentaries</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Síggj</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.oecd.org" msd="W" join="right">www.oecd.org</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="CRS-spurning" msd="TS" join="right">CRS-spurningar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Enskmæltu" msd="APWMPN">Enskmæltu</w>
+            <w lemma="FAQ-spurningur" msd="TS">FAQ-spurningarnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="CRS-standardur" msd="TS" join="right">CRS-standardin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="CRS-related" msd="TS">CRS-related</w>
+            <w lemma="Frequently" msd="F">Frequently</w>
+            <w lemma="Asked" msd="F">Asked</w>
+            <w lemma="Questions" msd="F" join="right">Questions</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtP2" lemmaRef="bd:514175">Síggj</w>
+            <w lemma="hann" msd="PPM3PA" lemmaRef="bd:513684">teir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.oecd.org" msd="W" join="right">www.oecd.org</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="CRS-kunn-gera" msd="TS" join="right">CRS-kunngerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kunngerð" msd="SFSNar" lemmaRef="bd:534538">Kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="19." msd="NOgnc">19.</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2016" msd="NOgnc">2016</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eyðmerking" msd="SFSAar" lemmaRef="bd:524779">eyðmerking</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fíggjarkonta" msd="SFPDar" lemmaRef="bd:586067">fíggjarkontum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilknýti" msd="SNSDar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útheimur" msd="SMSAAr" join="right" lemmaRef="bd:542352">útheimin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Síggj</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.logir.fo" msd="W" join="right">www.logir.fo</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Anna" msd="PINpPN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="hugtak" msd="SNPNar" lemmaRef="bd:537698">hugtøk</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lýst" msd="LSNPN">lýst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bakgrund" msd="SFSNar" lemmaRef="bd:533518">Bakgrund</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="meginregla" msd="SFPNar" lemmaRef="bd:521530">meginreglur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="120" msd="NOgnc">120</w>
+            <w lemma="q" msd="TS">q</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="árligur" msd="DNd" join="right" lemmaRef="bd:556751">árliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="biðja" msd="LSNSN" lemmaRef="bd:576202">biðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fíggjarkonta" msd="SFPAar" join="right" lemmaRef="bd:586067">fíggjarkontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umheimur" msd="SMSAAr" join="right" lemmaRef="bd:542000">umheimin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="kunngerð" msd="SFSDAr" lemmaRef="bd:534538">kunngerðini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="skráseta" msd="VIAtnp" lemmaRef="bd:576367">skráseta</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skylda" msd="SFSDar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="áleggja" msd="LSFPA" lemmaRef="bd:576273">álagdar</w>
+            <w lemma="CRS-upplýsing" msd="TS" join="right">CRS-upplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMPNAr">Fíggjarstovnarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="áseting" msd="SFPDar" join="right" lemmaRef="bd:526495">ásetingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunngerð" msd="SFSNAr" lemmaRef="bd:534538">kunngerðin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="umhugsni" msd="SNSAar" lemmaRef="bd:574003">umhugsni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fíggjarkonta" msd="SFPDar" join="right" lemmaRef="bd:586067">fíggjarkontum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="árligur" msd="DNd" lemmaRef="bd:556751">árliga</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fíggjarkonta" msd="SFPNar" join="right" lemmaRef="bd:586067">fíggjarkontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tilknýti" msd="SNSAar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útheimur" msd="SMSAAr" join="right" lemmaRef="bd:542352">útheimin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="fíggjarstovnur" msd="SMSNar">fíggjarstovnur</w>
+            <w lemma="eingin" msd="PIFpPA" lemmaRef="bd:587901">ongar</w>
+            <w lemma="slíkur" msd="PIFpPA" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="konta" msd="SFPAar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="fráboðanarskylda" msd="SFSAar" join="right" lemmaRef="bd:586170">fráboðanarskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nullrapport" msd="SFSAar">nullrapport</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" join="right" lemmaRef="bd:566929">staðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">Tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="102" msd="NOgnc" join="right">102</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMPNar">Fíggjarstovnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="mannagongd" msd="SFPDAr" join="right" lemmaRef="bd:534740">mannagongdunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="CRS-kunngerð" msd="TS">CRS-kunngerðin</w>
+            <w lemma="áseta" msd="VNAPS3" join="right" lemmaRef="bd:576366">ásetir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="krevja" msd="LSFPA" lemmaRef="bd:554166">kravdar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="freist" msd="SFPAar" join="right" lemmaRef="bd:533992">freistir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="standa" msd="VNAPP3" lemmaRef="bd:576197">standa</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">Kontur</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="CRS-standardur" msd="TS" join="right">CRS-standardin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="CRS-viðmerking" msd="TS">CRS-viðmerkingarnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="CRS-spurning" msd="TS" join="right">CRS-spurningarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">Upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="rættur" msd="APSFPN" lemmaRef="bd:564347">rættar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samsvara" msd="VIAtnp" lemmaRef="bd:551386">samsvara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="dáta" msd="SFPAAr" join="right" lemmaRef="bd:519682">dáturnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="haðan" msd="DNd" lemmaRef="bd:587272">haðan</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="stava" msd="VNAPP3" join="right" lemmaRef="bd:552727">stava</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMPNar">Fíggjarstovnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tiltak" msd="SNPAar" join="right" lemmaRef="bd:537371">tiltøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VIAtnp" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tiltak" msd="SNPNar" lemmaRef="bd:537371">tiltøk</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="standa" msd="VIAtnp" lemmaRef="bd:576197">standa</w>
+            <w lemma="mát" msd="SNSAar" lemmaRef="bd:576952">mát</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virksemi" msd="SNSAAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fíggjarstovnur" msd="SMPDAr" join="right">fíggjarstovnunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="tulka" msd="VNAPS3" lemmaRef="bd:549997">tulkar</w>
+            <w lemma="CRS-kunngerð" msd="TS">CRS-kunngerðina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS-standardur" msd="TS">CRS-standardin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="CRS-viðmerking" msd="TS" join="right">CRS-viðmerkingarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">Tað</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="108" msd="NOgnc">108</w>
+            <w lemma="c" msd="TS">c</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="eftirkanna" msd="VNAPS3" join="right" lemmaRef="bd:551004">eftirkannar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="halda" msd="VNAPP3" lemmaRef="bd:576164">halda</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kanna" msd="LSNPN" lemmaRef="bd:551005">Kannað</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="hugtak" msd="SNSNAr" join="left" lemmaRef="bd:537698">Hugtakið</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="kontroll" msd="SFSNar" join="right" lemmaRef="bd:570517">kontroll</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samstarva" msd="VIAtnp" lemmaRef="bd:552840">samstarva</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fíggjarstovnur" msd="SMPAar" join="right">fíggjarstovnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="sinnaður" msd="APSMPN" lemmaRef="bd:580310">sinnaðir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lúka" msd="VIAtnp" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Aðramáta" msd="DNd">Aðramáta</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="revsa" msd="LSMPN" lemmaRef="bd:552284">revsaðir</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="139" msd="NOgnc">139</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="108" msd="NOgnc">108</w>
+            <w lemma="b" msd="SNSGar">b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunn-gera" msd="SFSDAr" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="væntan" msd="SFPNar" lemmaRef="bd:536675">Væntanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vænta" msd="VNAPS3" join="right" lemmaRef="bd:552508">væntar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="CRS-standardur" msd="TS">CRS-standardin</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skipaður" msd="APSFSA" lemmaRef="bd:580367">skipaða</w>
+            <w lemma="tilgongd" msd="SFSAar" lemmaRef="bd:536303">tilgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fráboðan" msd="SFSAar" join="right" lemmaRef="bd:534005">fráboðan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSAar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="yvirlit" msd="SNSAar" join="right" lemmaRef="bd:517720">yvirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="kontroll" msd="SFSAar" lemmaRef="bd:570517">kontroll</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMPNar">Fíggjarstovnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="stig" msd="SNPAar" join="right" lemmaRef="bd:518917">stig</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="innsavnaðar" msd="LSFPN">innsavnaðar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="eyðmerkja" msd="VIAtnp" lemmaRef="bd:554051">eyðmerkja</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="umhugsni" msd="SNSAar" join="right" lemmaRef="bd:574003">umhugsni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="yvirlit" msd="SNPNAr" lemmaRef="bd:517720">Yvirlitini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="goyma" msd="VIMtnp" lemmaRef="bd:553294">goymast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="fimm" msd="NCgnc" lemmaRef="bd:530551">fimm</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">Tað</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="fíggjarstovnur" msd="SMSNar">fíggjarstovnur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="óheftur" msd="APSMSA" lemmaRef="bd:559321">óheftan</w>
+            <w lemma="grannskoðari" msd="SMSAar" lemmaRef="bd:545635">grannskoðara</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kanning" msd="SFSNAr" lemmaRef="bd:525157">Kanningin</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="kontroll" msd="SFSAar" join="right" lemmaRef="bd:570517">kontroll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stakroynd" msd="SFPAar">stakroyndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="konta" msd="SFPDar" lemmaRef="bd:520957">kontum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fíggjarstovnur" msd="SMSDAr" join="right">fíggjarstovninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="óheftur" msd="APSMSD" lemmaRef="bd:559321">óheftan</w>
+            <w lemma="grannskoðari" msd="SMSAar" lemmaRef="bd:545635">grannskoðara</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="grannskoðari" msd="SMSAar" join="right" lemmaRef="bd:545635">grannskoðara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fíggjarstovnur" msd="SMSAAr" join="right">fíggjarstovnin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">Innanhýsis</w>
+            <w lemma="kontroll" msd="SFSNar" join="right" lemmaRef="bd:570517">kontroll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSNar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="yvirlit" msd="SNSNar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="taka" msd="LSNPA" lemmaRef="bd:576131">tikin</w>
+            <w lemma="stig" msd="SNPAar" lemmaRef="bd:518917">stig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grannskoðarakanning" msd="SFSNar">grannskoðarakanning</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="skipa" msd="VIMtnp" lemmaRef="bd:551238">skipast</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lættur" msd="APSNSN" lemmaRef="bd:564309">lætt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="síggja" msd="VIAtnp" join="right" lemmaRef="bd:514175">síggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunn-gera" msd="SFSDAr" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harnæst" msd="DNd" lemmaRef="bd:587031">Harnæst</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fylgja" msd="VIAtnp" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="tilmæli" msd="SNPDar" lemmaRef="bd:573050">tilmælum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="boð" msd="SNPDar" lemmaRef="bd:571129">boðum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="óheftur" msd="APSMPD" lemmaRef="bd:559321">óheftum</w>
+            <w lemma="grannskoðari" msd="SMPDar" lemmaRef="bd:545635">grannskoðarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rætta" msd="VIAtnp" lemmaRef="bd:553921">rætta</w>
+            <w lemma="mangul" msd="SMPAar" lemmaRef="bd:582927">manglar</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="óneyðugur" msd="APSNSA" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="drál" msd="SNSAar" join="right" lemmaRef="bd:514694">drál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="greiður" msd="APSFSN" lemmaRef="bd:563327">greið</w>
+            <w lemma="meginregla" msd="SFSNar" join="right" lemmaRef="bd:521530">meginregla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tilmæli" msd="SNPNar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="boð" msd="SNPNar" lemmaRef="bd:571129">boð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fylgja" msd="VIMtnp" join="right" lemmaRef="bd:554010">fylgjast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMPNar">Fíggjarstovnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="tryggja" msd="VIAtnp" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rætting" msd="SFPNar" lemmaRef="bd:525705">rættingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mannagongd" msd="SFPDar" lemmaRef="bd:534740">mannagongdum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" join="right" lemmaRef="bd:517602">verk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="arbeiði" msd="SNSDAr" join="right" lemmaRef="bd:571970">arbeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="mál" msd="SNSAar" join="right" lemmaRef="bd:516179">mál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" join="right" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="nýta" msd="VNAPP3" lemmaRef="bd:553611">nýta</w>
+            <w lemma="uttanhýsis" msd="Adegnc" lemmaRef="bd:587700">uttanhýsis</w>
+            <w lemma="veitari" msd="SMPAar" lemmaRef="bd:548373">veitarar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tryggja" msd="VIAtnp" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="umhugsni" msd="SNPAar" lemmaRef="bd:574003">umhugsni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" lemmaRef="bd:534538">kunngerðini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="halda" msd="LSFPN" join="right" lemmaRef="bd:576164">hildnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skylda" msd="SFPNar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="CRS-kunngerð" msd="TS">CRS-kunngerðini</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="ábyrgd" msd="SFSNar" lemmaRef="bd:533367">ábyrgd</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fíggjarstovnur" msd="SMPDAr" join="right">fíggjarstovnunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sambært" msd="LSNSN" lemmaRef="bd:586922">sambært</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="59" msd="NOgnc" join="right">59</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMPNar">Fíggjarstovnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="stig" msd="SNSAar" lemmaRef="bd:518917">stig</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="vissa" msd="SFSAar" lemmaRef="bd:527700">vissu</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="veitari" msd="SMPNar" lemmaRef="bd:548373">veitarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stig" msd="SNPNAr" lemmaRef="bd:518917">Stigini</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tænasta" msd="SFSDAr" join="right" lemmaRef="bd:523776">tænastuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skjalprógv" msd="SNPNar">skjalprógv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="atkomuligur" msd="APSNPN" join="right" lemmaRef="bd:557162">atkomulig</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sektión" msd="SFSDar" lemmaRef="bd:577700">sektión</w>
+            <w lemma="VIII" msd="NOgnc" join="right">VIII</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="160-162" msd="NOgnc" join="right">160-162</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-viðmerking" msd="TS" join="right">CRS-viðmerkingunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="krav" msd="SNSAAr" join="right" lemmaRef="bd:537766">kravið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="lættur" msd="APSFSA" lemmaRef="bd:564309">lætta</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">atgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="goyma" msd="LSFPN" lemmaRef="bd:553294">goymdar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="veitari" msd="SMSDar" join="right" lemmaRef="bd:548373">veitara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hugtak" msd="SNSNAr" lemmaRef="bd:537698">Hugtakið</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="kontroll" msd="SFSNar" lemmaRef="bd:570517">kontroll</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="kontroll" msd="SFSNar" join="right" lemmaRef="bd:570517">kontroll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vænta" msd="VNAPS3" join="right" lemmaRef="bd:552508">væntar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="hava" msd="VNAPP3" join="right" lemmaRef="bd:576399">hava</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tryggja" msd="VIAtnp" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="standa" msd="VIAtnp" lemmaRef="bd:576197">standa</w>
+            <w lemma="mát" msd="SNSAar" lemmaRef="bd:576952">mát</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virksemi" msd="SNSAAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="stovnur" msd="SMPDAr" join="right" lemmaRef="bd:541581">stovnunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="stødd" msd="SFSAar" join="right" lemmaRef="bd:536179">stødd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innihald" msd="SNSAar" join="right" lemmaRef="bd:583134">innihald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kundi" msd="SMPNar" join="right" lemmaRef="bd:546202">kundar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tænastuveiting" msd="SFPNar" lemmaRef="bd:526223">tænastuveitingar</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+          </s>
+          <s>
+            <w lemma="kontroll" msd="SFSNar" lemmaRef="bd:570517">Kontroll</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="heildarætlan" msd="SFPDar">heildarætlanum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fíggjarstovnur" msd="SMPDar" join="right">fíggjarstovnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="váðastýring" msd="SFSAar" join="right">váðastýring</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vænta" msd="LSNSN" lemmaRef="bd:552508">Væntað</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="kontroll" msd="SFSNar" lemmaRef="bd:570517">kontroll</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eind" msd="SFSAar" join="right" lemmaRef="bd:533804">eind</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fráboðan" msd="SFPAar" join="right" lemmaRef="bd:534005">fráboðanir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">Innanhýsis</w>
+            <w lemma="kontroll" msd="SFSNar" lemmaRef="bd:570517">kontroll</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eind" msd="SFSDar" lemmaRef="bd:533804">eind</w>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" join="right" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="talv" msd="SNPDar" lemmaRef="bd:574433">talvum</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættarregla" msd="SFSAar" join="right" lemmaRef="bd:522422">rættarreglu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevndur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="navn" msd="SNSDar" join="right" lemmaRef="bd:537908">navni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="øki" msd="SNSNar" lemmaRef="bd:530226">Øki</w>
+            <w lemma="ynskiligur" msd="APSNPN" lemmaRef="bd:556204">Ynskilig</w>
+            <w lemma="úrslit" msd="SNPNar" lemmaRef="bd:517852">úrslit</w>
+            <w lemma="umhvørvi" msd="SNSNar" lemmaRef="bd:573145">Umhvørvi</w>
+            <w lemma="umhvørvi" msd="SNSNAr" lemmaRef="bd:573145">Umhvørvið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarstovnur" msd="SMSDAr">fíggjarstovninum</w>
+            <w lemma="stuðla" msd="VNAPS3" lemmaRef="bd:550716">stuðlar</w>
+            <w lemma="uppundir" msd="DGd" join="right" lemmaRef="bd:587536">uppundir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skylda" msd="SFPAar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="sín" msd="PEF3PA" join="right" lemmaRef="bd:513755">sínar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="strukturur" msd="SMSAar" join="right" lemmaRef="bd:541597">struktur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hugburður" msd="SMSAar" join="right" lemmaRef="bd:566271">hugburð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðurkenning" msd="SFSAar" lemmaRef="bd:526429">viðurkenning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gerði" msd="SFPAar" join="right" lemmaRef="bd:572293">gerðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="leiðsla" msd="SFSNAr" lemmaRef="bd:521189">Leiðslan</w>
+            <w lemma="tryggja" msd="VNAPS3" lemmaRef="bd:549740">tryggjar</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="greiddur" msd="APSNSA" lemmaRef="bd:563174">greitt</w>
+            <w lemma="býti" msd="SNSAar" lemmaRef="bd:572096">býti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leiklutur" msd="SMPDar" lemmaRef="bd:566110">leiklutum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ábyrgd" msd="SFPDar" lemmaRef="bd:533367">ábyrgdum</w>
+            <w lemma="innanhýsis" msd="DNd" join="right" lemmaRef="bd:587317">innanhýsis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="umsjón" msd="SFSAar" lemmaRef="bd:536463">umsjón</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ávirka" msd="VNAPS3" lemmaRef="bd:550107">ávirkar</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Váðastýring" msd="SFSNAr">Váðastýringin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skipa" msd="LSFSN" lemmaRef="bd:551238">skipað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fyrilit" msd="VUAtnp" lemmaRef="bd:518141">fyrilit</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="munandi" msd="Adegnc" lemmaRef="bd:563842">munandi</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="starvsfólk" msd="SNPNar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="kenna" msd="VNAPP3" lemmaRef="bd:518961">kenna</w>
+            <w lemma="skylda" msd="SFPAAr" lemmaRef="bd:522870">skyldurnar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fíggjarstovnur" msd="SMSDAr">fíggjarstovninum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="CRS" msd="SgncaP" join="right">CRS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">Virksemi</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAP">Fíggjarstovnurin</w>
+            <w lemma="eyðmerkja" msd="VNAPS3" lemmaRef="bd:554051">eyðmerkir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="handfara" msd="VNAPS3" lemmaRef="bd:576054">handfer</w>
+            <w lemma="váði" msd="SMPAar" lemmaRef="bd:548483">váðar</w>
+            <w lemma="skilagóður" msd="DNd" join="right" lemmaRef="bd:559202">skilagott</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="fyribyrging" msd="SFSDar" lemmaRef="bd:524911">fyribyrging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rætting" msd="SFSDar" join="right" lemmaRef="bd:525705">rætting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="váði" msd="SMPNar" lemmaRef="bd:548483">váðar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSMPN" lemmaRef="bd:575715">viðgjørdir</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="óneyðugur" msd="APSNSA" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="drál" msd="SNSAar" join="right" lemmaRef="bd:514694">drál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">atgongd</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="neyðugur" msd="APSFPN" lemmaRef="bd:554382">neyðugar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="neyðugur" msd="APSNPN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="skjalprógv" msd="SNPNar">skjalprógv</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="veitari" msd="SMPDar" join="right" lemmaRef="bd:548373">veitarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="veita" msd="LSFPD" lemmaRef="bd:553565">veittum</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stórur" msd="APSMSD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="váði" msd="SMSDar" join="right" lemmaRef="bd:548483">váða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="ikki-skjalprógva" msd="DNd">ikki-skjalprógvaðar</w>
+            <w lemma="konta" msd="SFPNar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="óvirkin" msd="APSFPN" lemmaRef="bd:581492">óvirknar</w>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="konta" msd="SFPNar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undantikin" msd="LSFPN" join="right" lemmaRef="bd:581415">undantiknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="aggregering" msd="SFSNar">aggregering</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upphædd" msd="SFPDar" lemmaRef="bd:536498">upphæddum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umrokning" msd="SFSNar">umrokning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjaldoyra" msd="SNSDar" lemmaRef="bd:513577">gjaldoyra</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="98" msd="NOgnc" join="right">98</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="101" msd="NOgnc">101</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setir</w>
+            <w lemma="hartil" msd="DNd" lemmaRef="bd:587269">hartil</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="tiltak" msd="SNPAar" join="right" lemmaRef="bd:537371">tiltøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="frávik" msd="SNPNar" lemmaRef="bd:515014">frávik</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="fyribyrgja" msd="LSNPN" lemmaRef="bd:554017">fyribyrgd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eyðmerkja" msd="LSNPN" join="right" lemmaRef="bd:554051">eyðmerkt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="108" msd="NOgnc">108</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" lemmaRef="bd:534538">kunngerðini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skipan" msd="SFPNar" lemmaRef="bd:535389">Skipanir</w>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="tryggja" msd="VNAPS3" lemmaRef="bd:549740">tryggjar</w>
+            <w lemma="CRS-upplýsing" msd="TS">CRS-upplýsingar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="KT-skipan" msd="TS" join="right">KT-skipanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="veita" msd="VNAPP3" lemmaRef="bd:553565">veita</w>
+            <w lemma="vissa" msd="SFSAar" lemmaRef="bd:527700">vissu</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="CRS-upplýsing" msd="TS">CRS-upplýsingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="rættur" msd="APSFPN" lemmaRef="bd:564347">rættar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullkomin" msd="APSFPN" lemmaRef="bd:581653">fullkomnar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endi" msd="SMSAar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stovnan" msd="SMSAAr" lemmaRef="bd:536147">stovnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="konta" msd="SFSDar" join="right" lemmaRef="bd:520957">kontu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="umhugsni" msd="SNSDar" lemmaRef="bd:574003">umhugsni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fráboðan" msd="SFSDar" join="right" lemmaRef="bd:534005">fráboðan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="skjalprógva" msd="VNAPS3" lemmaRef="bd:552750">skjalprógvar</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="stig" msd="SNPAar" join="right" lemmaRef="bd:518917">stig</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lúka" msd="VIAtnp" lemmaRef="bd:575878">lúka</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="umhugsni" msd="SNPAar" join="right" lemmaRef="bd:574003">umhugsni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="goyma" msd="VNAPS3" lemmaRef="bd:553294">goymir</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="skjalprógv" msd="SNPAar" join="right">skjalprógv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skjalprógv" msd="SNSNar">Skjalprógv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="goymsla" msd="SFSNar" lemmaRef="bd:520288">goymsla</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="skipa" msd="LSNPN" join="right" lemmaRef="bd:551238">skipað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="lættligur" msd="DNd" lemmaRef="bd:557100">lættliga</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="eftirkanning" msd="SFSAar" join="right" lemmaRef="bd:524711">eftirkanning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broytingartilgongd" msd="SFSNar">Broytingartilgongd</w>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyrireika" msd="LSMSN" lemmaRef="bd:549884">fyrireikaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="broyting" msd="SFPAar" join="right" lemmaRef="bd:524586">broytingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576170">komi</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="innanífrá" msd="DNd" lemmaRef="bd:587319">innanífrá</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="uttanífrá" msd="DNd" join="right" lemmaRef="bd:587613">uttanífrá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="støðugur" msd="DNd" lemmaRef="bd:554391">støðugt</w>
+            <w lemma="CRS-skyld-ur" msd="TS">CRS-skyldur</w>
+            <w lemma="sín" msd="PEF3PA" join="right" lemmaRef="bd:513755">sínar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mannagongd" msd="SFPAar" join="right" lemmaRef="bd:534740">mannagongdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kontroll" msd="SFSAar" lemmaRef="bd:570517">kontroll</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uttanhýsis" msd="Adegnc" lemmaRef="bd:587700">uttanhýsis</w>
+            <w lemma="broyting" msd="SFPDar" join="right" lemmaRef="bd:524586">broytingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kundi" msd="SMPAar" join="right" lemmaRef="bd:546202">kundar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiklutur" msd="SMPAar" lemmaRef="bd:566110">leiklutir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="starvsfólk" msd="SNPDar" lemmaRef="bd:517063">starvsfólkum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="strukturur" msd="SMSDar" join="right" lemmaRef="bd:541597">strukturi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="fylgja" msd="VNAPS3" lemmaRef="bd:554010">fylgir</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="standardur" msd="SMSDAr" join="right" lemmaRef="bd:541536">standardinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="CRS-viðmerking" msd="TS">CRS-viðmerkingunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útgreina" msd="Adegnc" lemmaRef="bd:582481">útgreinandi</w>
+            <w lemma="nota" msd="SFPDar" lemmaRef="bd:521839">notum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="svar" msd="SNPDar" lemmaRef="bd:518915">svarum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="OECD" msd="SgncaP" join="right">OECD</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="spurningur" msd="SMPDAr" lemmaRef="bd:541521">spurningunum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="heimasíða" msd="SFSDAr" lemmaRef="bd:524378">heimasíðuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="OECD" msd="SgncaP" join="right">OECD</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunning" msd="SFSNar" join="right" lemmaRef="bd:525238">Kunning</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="upplýsing" msd="SFSNar" join="left" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">Viðkomandi</w>
+            <w lemma="starvsfólk" msd="SNPNar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fíggjarstovnur" msd="SMSDAr">fíggjarstovninum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="neyðugur" msd="APSFSA" lemmaRef="bd:554382">neyðuga</w>
+            <w lemma="vitan" msd="SFSAar" lemmaRef="bd:533339">vitan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="neyðugur" msd="APSNPA" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="tól" msd="SNPAar" lemmaRef="bd:577083">tól</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="savna" msd="VIAtnp" lemmaRef="bd:551145">savna</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="CRS-upplýsing" msd="TS">CRS-upplýsingar</w>
+            <w lemma="rætta" msd="DNd" lemmaRef="bd:553921">rætt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="stig" msd="SNPAar" join="right" lemmaRef="bd:518917">stig</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="LSNPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lúka" msd="VIAtnp" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="umhugsni" msd="SNSAar" join="right" lemmaRef="bd:574003">umhugsni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mannagongd" msd="SFPAar" join="right" lemmaRef="bd:534740">mannagongdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="starvsfólk" msd="SNPAar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="óneyðugur" msd="APSNSA" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="drál" msd="SNSAar" join="right" lemmaRef="bd:514694">drál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="yvirlit" msd="SNSNar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="taka" msd="LSNPA" lemmaRef="bd:576131">tikin</w>
+            <w lemma="stig" msd="SNPAar" lemmaRef="bd:518917">stig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="skjalprógv" msd="SNPNar">skjalprógv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="goyma" msd="LSNPN" lemmaRef="bd:553294">goymd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="fimm" msd="NCgnc" lemmaRef="bd:530551">fimm</w>
+            <w lemma="ár" msd="SNPAar" join="right" lemmaRef="bd:517748">ár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyriskrivaður" msd="LSNSN" lemmaRef="bd:580889">fyriskrivað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftirlit" msd="SNSNar" join="right" lemmaRef="bd:514733">Eftirlit</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="eftirmeting" msd="SFSNar" join="left" lemmaRef="bd:524717">eftirmeting</w>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vurdera" msd="VNAPS3" lemmaRef="bd:551447">vurderar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tryggja" msd="VIAtnp" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="dagføra" msd="LSFPN" lemmaRef="bd:553405">dagførdar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virka" msd="VNAPP3" lemmaRef="bd:550105">virka</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ætlan" msd="SFSDar" join="right" lemmaRef="bd:536752">ætlan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="regluligur" msd="DNd" lemmaRef="bd:557154">regluliga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="CRS-politikkir" msd="TS" join="right">CRS-politikkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kontroll" msd="SFSAar" join="right" lemmaRef="bd:570517">kontroll</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="váði" msd="SMPNar" join="right" lemmaRef="bd:548483">Váðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="umfata" msd="Adegnc" join="right" lemmaRef="bd:552333">umfatandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="einhvør" msd="PIFpSD" lemmaRef="bd:587910">einhvørji</w>
+            <w lemma="orsøk" msd="SFSDar">orsøk</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="loysa" msd="LSMPN" lemmaRef="bd:553510">loystir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="tíð" msd="SFSAar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSMPN" lemmaRef="bd:576131">tiknir</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skjalprógv" msd="SNPNar" join="right">skjalprógv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aðir" msd="PIMpPN" join="right">aðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vurdera" msd="LSMPN" lemmaRef="bd:551447">vurderaðir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="loysa" msd="LSMPN" lemmaRef="bd:553510">loystir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="mannagongd" msd="SFSDar" join="right" lemmaRef="bd:534740">mannagongd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">Innanhýsis</w>
+            <w lemma="kontroll" msd="SFSNar" lemmaRef="bd:570517">kontroll</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="mannagongd" msd="APSFPD" lemmaRef="bd:534740">mannagongdum</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">Øki</w>
+            <w lemma="ynskiligur" msd="APSNPN" lemmaRef="bd:556204">Ynskilig</w>
+            <w lemma="úrslit" msd="SNPNar" lemmaRef="bd:517852">úrslit</w>
+            <w lemma="nýggjur" msd="APSFPN" lemmaRef="bd:563018">Nýggjar</w>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="eyðmerking" msd="SFSNar" lemmaRef="bd:524779">Eyðmerking</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýggjur" msd="APSFPD" lemmaRef="bd:563018">nýggjum</w>
+            <w lemma="konta" msd="SFPDar" lemmaRef="bd:520957">kontum</w>
+            <w lemma="nýggjur" msd="APSFPN" lemmaRef="bd:563018">Nýggjar</w>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS">CRS-kunngerðini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="definera" msd="LSFPN" join="right" lemmaRef="bd:551550">defineraðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eyðmerkja" msd="LSFPN" join="right" lemmaRef="bd:554051">eyðmerktar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skjalprógva" msd="LSFPN" lemmaRef="bd:552750">skjalprógvaðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="tryggja" msd="VNAPP3" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="innsavnan" msd="SFSNar" lemmaRef="bd:534379">Innsavnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kontueigari" msd="SMSAar">kontueigara</w>
+            <w lemma="fullkomin" msd="APSFPN" lemmaRef="bd:581653">Fullkomnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættur" msd="APSFPA" lemmaRef="bd:564347">rættar</w>
+            <w lemma="CRS-upplýsing" msd="TS">CRS-upplýsingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="innsavnaðar" msd="LSFPN">innsavnaðar</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="konta" msd="SFSNar" lemmaRef="bd:520957">konta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stovna" msd="LSFSN" join="right" lemmaRef="bd:551162">stovnað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="oyðublað" msd="SNPNar" lemmaRef="bd:535647">oyðubløð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginváttan" msd="SFSAar">eginváttan</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vissa" msd="SFSNar" lemmaRef="bd:527700">vissa</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="neyðugur" msd="APSFPN" lemmaRef="bd:554382">neyðugar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="innsavnaðar" msd="LSFPN" join="right">innsavnaðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hartil" msd="DNd" lemmaRef="bd:587269">Hartil</w>
+            <w lemma="tryggja" msd="VNAPP3" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="mannagongd" msd="SFPNar" join="right" lemmaRef="bd:534740">mannagongdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eginváttan" msd="SFSNar" join="right">eginváttan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-standardur" msd="TS" join="right">CRS-standardinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="innsavnað" msd="LSFSN">innsavnað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nýggjur" msd="APSFPA" lemmaRef="bd:563018">nýggjar</w>
+            <w lemma="konta" msd="SFPAar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ræði" msd="SNSDar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="44" msd="NOgnc">44</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS">CRS-kunngerðini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="innsavnaðar" msd="LSFPN" join="right">innsavnaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nýggjur" msd="APSFPA" lemmaRef="bd:563018">nýggjar</w>
+            <w lemma="eindarkonta" msd="SFPAar">eindarkontur</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="93" msd="NOgnc" join="right">93</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftirkanning" msd="SFSNar" lemmaRef="bd:524711">Eftirkanning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stovningarskjal" msd="SNPDar">stovningarskjølum</w>
+            <w lemma="eftirkanning" msd="SFPNar" lemmaRef="bd:524711">Eftirkanningar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kontueigari" msd="SMPDar">kontueigarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ræði" msd="SNSDar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="grunda" msd="LSFPN" lemmaRef="bd:549473">grundaðar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="skjalprógv" msd="SNSAar">skjalprógv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" join="right" lemmaRef="bd:576772">nú</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rímiligheitin" msd="SFSNAr">rímiligheitin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eginváttan" msd="SMSDAr">eginváttanum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftirkanna" msd="LSFSN" join="right" lemmaRef="bd:551004">eftirkannað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sektión" msd="SFSDar" lemmaRef="bd:577700">sektión</w>
+            <w lemma="iv" msd="NOgnc" join="right" lemmaRef="bd:576762">IV</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="viðmerking" msd="SFPDAr" join="right" lemmaRef="bd:526425">viðmerkingunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eftirkanning" msd="SFSNAr" lemmaRef="bd:524711">eftirkanningin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útvega" msd="LSFPN" lemmaRef="bd:549537">útvegaðar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stovnan" msd="SFSAAr" lemmaRef="bd:536147">stovnanina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="konta" msd="SFSDAr" join="right" lemmaRef="bd:520957">kontuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útvega" msd="LSFPN" lemmaRef="bd:549537">útvegaðar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="AML" msd="SgncaP" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="SgncaP" join="both">KYC</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mannagongd" msd="SFPDar" join="right" lemmaRef="bd:534740">mannagongdum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stovnan" msd="SMSAAr" lemmaRef="bd:536147">Stovnan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="konta" msd="SFSDar" lemmaRef="bd:520957">kontu</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">Einans</w>
+            <w lemma="konta" msd="SFPNar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-standardur" msd="SMSDAr" join="right">CRS-standardinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="stovna" msd="LSFPN" join="right" lemmaRef="bd:551162">stovnaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPP3" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="konta" msd="SFPNar" join="right" lemmaRef="bd:520957">Kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eyðmerking" msd="SFSNar" lemmaRef="bd:524779">Eyðmerking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="konta" msd="SFPDar" join="right" lemmaRef="bd:520957">kontum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="konta" msd="SFPNar" join="right" lemmaRef="bd:520957">Kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="definera" msd="LSFPN" lemmaRef="bd:551550">defineraðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skjalprógva" msd="LSFPN" lemmaRef="bd:552750">skjalprógvaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="eyðmerkja" msd="VNAPS3" lemmaRef="bd:554051">eyðmerkir</w>
+            <w lemma="konta" msd="SFPAar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hávirðiskontur" msd="SFPNar" join="right">hávirðiskontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lágvirðiskontur" msd="SFPNar" join="right">lágvirðiskontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skjalprógva" msd="VNAPS3" lemmaRef="bd:552750">skjalprógvar</w>
+            <w lemma="hon" msd="PPF3PA" join="right" lemmaRef="bd:513683">tær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="eyðmerkja" msd="VNAPS3" lemmaRef="bd:554051">eyðmerkir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skjalprógva" msd="VNAPS3" lemmaRef="bd:552750">skjalprógvar</w>
+            <w lemma="konta" msd="SFPAar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eftirkanna" msd="VIMtnp" lemmaRef="bd:551004">eftirkannast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="kanna" msd="VNAPS3" lemmaRef="bd:551005">kannar</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vátta" msd="VNAPS3" join="right" lemmaRef="bd:552656">váttar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="nýggjur" msd="APSFPA" lemmaRef="bd:563018">nýggjar</w>
+            <w lemma="konta" msd="SFPAar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="konta" msd="SFPAar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" join="right" lemmaRef="bd:566929">staðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sjálvboðin" msd="APSFSN" lemmaRef="bd:562709">Sjálvboðin</w>
+            <w lemma="nýtsla" msd="SFSNar" lemmaRef="bd:521900">nýtsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDar" lemmaRef="bd:526495">ásetingum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="umhugsni" msd="SNPAar" lemmaRef="bd:574003">umhugsni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="konta" msd="SFPAar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAP">Fíggjarstovnurin</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="sjálvboðin" msd="DNd" lemmaRef="bd:562709">sjálvboðin</w>
+            <w lemma="alternativur" msd="APSFPA" lemmaRef="bd:555173">alternativar</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="umhugsni" msd="SNSDar" lemmaRef="bd:574003">umhugsni</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="konta" msd="SFPDar" join="right" lemmaRef="bd:520957">kontum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="59" msd="NOgnc" join="right">59</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.e." msd="TS" join="right">T.e.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skjalprógva" msd="VNAPS3" join="right" lemmaRef="bd:552750">skjalprógvar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="velja" msd="VUAtnp" lemmaRef="bd:554155">valt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="konta" msd="SFSAar" join="right" lemmaRef="bd:520957">kontu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="konta" msd="SFSAar" join="right" lemmaRef="bd:520957">kontu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="velja" msd="VUAtnp" lemmaRef="bd:554155">valt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="lágvirðiskontu" msd="SFSAar">lágvirðiskontu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hávirðiskontu" msd="SFSAar" join="right">hávirðiskontu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eftirkanning" msd="SFSAar" lemmaRef="bd:524711">eftirkanning</w>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eftirkanna" msd="VIAtnp" lemmaRef="bd:551004">eftirkanna</w>
+            <w lemma="konta" msd="SFPAar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="umhugsni" msd="SNSAar" lemmaRef="bd:574003">umhugsni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" join="right" lemmaRef="bd:576772">nú</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="tryggja" msd="VNAPS3" join="right" lemmaRef="bd:549740">tryggjar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="serligur" msd="APSNPA" lemmaRef="bd:556727">serlig</w>
+            <w lemma="slag" msd="SNPAar" lemmaRef="bd:535723">sløg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="konta" msd="SFPDar" join="right" lemmaRef="bd:520957">kontum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bústaðartest" msd="SFSNAr">bústaðartestin</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="LSFPN" lemmaRef="bd:575878">loknar</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="62" msd="NOgnc">62</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDAr" join="right" lemmaRef="bd:534538">kunngerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="elektroniskur" msd="DNd" lemmaRef="bd:558192">elektroniskt</w>
+            <w lemma="leitbarar" msd="LSFPN">leitbarar</w>
+            <w lemma="dáta" msd="SFPNar" lemmaRef="bd:519682">dátur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="kanna" msd="LSFPN" join="right" lemmaRef="bd:551005">kannaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kanna" msd="VIMtnp" join="right" lemmaRef="bd:551005">kannast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="63" msd="NOgnc">63</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="68" msd="NOgnc" join="right">68</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="leita" msd="LSNSN" lemmaRef="bd:552369">leitað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="pappírsgoymsla" msd="SFPDar" join="right">pappírsgoymslum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="leitast" msd="VIMtnp">leitast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="66" msd="NOgnc" join="right">66</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="69" msd="NOgnc" join="right">69</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kundaábyrgdari" msd="SMSNAr">kundaábyrgdarin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="spyrja" msd="LSMSN" join="right" lemmaRef="bd:576297">spurdur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="spyrja" msd="VIMtnp" join="right" lemmaRef="bd:576297">spyrjast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="71" msd="NOgnc" join="right">71</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="76" msd="NOgnc">76</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hartil" msd="DNd" lemmaRef="bd:587269">Hartil</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="tryggja" msd="VIAtnp" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ræði" msd="SNSDar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="eyðmerkja" msd="LSMPN" lemmaRef="bd:554051">eyðmerktir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eindarkonta" msd="SFPAar" join="right">eindarkontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="passivur" msd="APSNSA" lemmaRef="bd:555139">passivt</w>
+            <w lemma="NFE" msd="TS" join="right">NFE</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="87" msd="NOgnc" join="right">87</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="eind" msd="SFSNar" lemmaRef="bd:533804">eind</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="passivur" msd="APSNSN" lemmaRef="bd:555139">passivt</w>
+            <w lemma="NFE" msd="TS" join="right">NFE</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="CS" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="støða" msd="SFSAAr" lemmaRef="bd:523272">støðuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="eind" msd="SFSDAr" join="right" lemmaRef="bd:533804">eindini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sektión" msd="SFSDar" lemmaRef="bd:577700">sektión</w>
+            <w lemma="V" msd="NOgnc" join="right">V</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-viðmerking" msd="TS" join="right">CRS-viðmerkingunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eyðmerking" msd="SFSNar" lemmaRef="bd:524779">Eyðmerking</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðgerð" msd="SFSNar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="konta" msd="SFPDar" join="right" lemmaRef="bd:520957">kontum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skjalprógva" msd="LSFPN" lemmaRef="bd:552750">skjalprógvaðar</w>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="eyðmerkja" msd="VNAPS3" lemmaRef="bd:554051">eyðmerkir</w>
+            <w lemma="konta" msd="SFPAar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skjalprógva" msd="LSFPN" join="right" lemmaRef="bd:552750">skjalprógvaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="viðgera" msd="VNAPS3" lemmaRef="bd:575715">viðger</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS-standardur" msd="TS" join="right">CRS-standardin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="TS" lemmaRef="bd:514175">sí</w>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="66" msd="NOgnc" join="right">66</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="72" msd="NOgnc" join="right">72</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="74" msd="NOgnc">74</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mannagongd" msd="SFPAar" join="right" lemmaRef="bd:534740">mannagongdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ikki-skjalprógva" msd="DNd">ikki-skjalprógvaðar</w>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eyðmerkja" msd="LSFPN" join="right" lemmaRef="bd:554051">eyðmerktar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftirkanna" msd="LSNSN" join="right" lemmaRef="bd:551004">eftirkannað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="neyðugur" msd="APSNSN" join="right" lemmaRef="bd:554382">neyðugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ikki-skjalprógva" msd="DNd">ikki-skjalprógvaða</w>
+            <w lemma="hávirðiskontu" msd="SFSAar" join="right">hávirðiskontu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="leypa" msd="Adegnc" lemmaRef="bd:576005">Leypandi</w>
+            <w lemma="eftirlit" msd="SNSNar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="eftirlit" msd="SNSNar" lemmaRef="bd:514733">Eftirlit</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kontuupplýsing" msd="SFPDar">kontuupplýsingum</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">Broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="konta" msd="SFSAar" lemmaRef="bd:520957">kontu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kontueigari" msd="SMSAar" join="right">kontueigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="definera" msd="LSFPN" lemmaRef="bd:551550">defineraðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS-standardur" msd="TS">CRS-standardin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eyðmerkja" msd="LSFPN" join="right" lemmaRef="bd:554051">eyðmerktar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" join="right" lemmaRef="bd:576772">nú</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="tryggja" msd="VNAPS3" join="right" lemmaRef="bd:549740">tryggjar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hugtak" msd="SNSNAr" lemmaRef="bd:537698">hugtakið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="broyting" msd="SFSNar" join="left" lemmaRef="bd:524586">broyting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skilja" msd="LSNSN" lemmaRef="bd:576280">skilt</w>
+            <w lemma="rætta" msd="DNd" join="right" lemmaRef="bd:553921">rætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sektión" msd="SFSAar" lemmaRef="bd:577700">sektión</w>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-viðmerking" msd="TS" join="right">CRS-viðmerkingunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="leypa" msd="Adegnc" lemmaRef="bd:576005">leypandi</w>
+            <w lemma="eftirlit" msd="SNSNar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="møguligur" msd="APSFPD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skráseta" msd="LSFPN" join="right" lemmaRef="bd:576367">skrásettar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="tryggja" msd="VNAPS3" join="right" lemmaRef="bd:549740">tryggjar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="fylgja" msd="VNAPS3" lemmaRef="bd:554010">fylgir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="umhugsni" msd="SNSAar" lemmaRef="bd:574003">umhugsni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hávirðiskontur" msd="SFPAar" join="right">hávirðiskontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="lágvirðiskonta" msd="SFSNar">lágvirðiskonta</w>
+            <w lemma="gera" msd="VNMPS3" lemmaRef="bd:575738">gerst</w>
+            <w lemma="hávirðiskonta" msd="SFSNar" join="right">hávirðiskonta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="eftirkanna" msd="VNAPS3" lemmaRef="bd:551004">eftirkannar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="orsøk" msd="SFSAar">orsøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hugsa" msd="VIAtnp" join="right" lemmaRef="bd:552090">hugsa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skeivur" msd="APSFPN" lemmaRef="bd:555130">skeivar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óálítandi" msd="Adegnc" join="right" lemmaRef="bd:564036">óálítandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skjalprógv" msd="SNSNar">Skjalprógv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppfylging" msd="SFSNar" lemmaRef="bd:526317">uppfylging</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDar" lemmaRef="bd:569238">umstøðum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAP">Fíggjarstovnurin</w>
+            <w lemma="spora" msd="VNAPS3" join="right" lemmaRef="bd:551837">sporar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skjalprógva" msd="VNAPS3" lemmaRef="bd:552750">skjalprógvar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirkanna" msd="VNAPS3" lemmaRef="bd:551004">eftirkannar</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mannagongd" msd="SFPAar" join="right" lemmaRef="bd:534740">mannagongdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="spora" msd="LSFPN" join="right" lemmaRef="bd:551837">sporaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handfara" msd="LSFPN" lemmaRef="bd:576054">handfarnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skjalfesta" msd="LSFPN" join="right" lemmaRef="bd:553823">skjalfestar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="starvsfólk" msd="SNPAar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="stundisligur" msd="DNd" join="right" lemmaRef="bd:556855">stundisliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="samskifti" msd="SNPAar" lemmaRef="bd:572800">samskifti</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðgera" msd="VNAPS3" lemmaRef="bd:575715">viðger</w>
+            <w lemma="konta" msd="SFSAar" lemmaRef="bd:520957">kontu</w>
+            <w lemma="rætta" msd="DNd" lemmaRef="bd:553921">rætt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="savna" msd="VNAPS3" lemmaRef="bd:551145">savnar</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="skjalprógv" msd="SNSAar">skjalprógv</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="broyting" msd="SFSNar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="rættstundis" msd="DNd" lemmaRef="bd:587470">rættstundis</w>
+            <w lemma="útvega" msd="VNAPS3" lemmaRef="bd:549537">útvegar</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="eginváttan" msd="SFSAar">eginváttan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýttur" msd="APSNSA" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="próvskjal" msd="SNSAar" join="right" lemmaRef="bd:537962">próvskjal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="broyting" msd="SFSNar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="CS" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="bústaðartest" msd="SNSAar">bústaðartest</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lágvirðiskontu" msd="SFSAar">lágvirðiskontu</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">Fær</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útvega" msd="VUAtnp" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="eginváttan" msd="SFSAar">eginváttan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="próvskjal" msd="SNSAar" lemmaRef="bd:537962">próvskjal</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="mannagongd" msd="SFSAar" join="right" lemmaRef="bd:534740">mannagongd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPS3" join="right" lemmaRef="bd:549740">tryggjar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="leiting" msd="SFSNar" lemmaRef="bd:525275">leiting</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="elektroniskur" msd="APSMPD" lemmaRef="bd:558192">elektroniskum</w>
+            <w lemma="dátugrunnur" msd="SMPDar" lemmaRef="bd:565019">dátugrunnum</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hartil" msd="DNd" lemmaRef="bd:587269">hartil</w>
+            <w lemma="maður" msd="SMPGar" join="right" lemmaRef="bd:567706">manna</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gongd" msd="SFPAar" join="right" lemmaRef="bd:534114">gongdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kundaábyrgdari" msd="SMSNar">kundaábyrgdari</w>
+            <w lemma="eyðmerkja" msd="VNAPS3" lemmaRef="bd:554051">eyðmerkir</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="konta" msd="SFSDar" join="right" lemmaRef="bd:520957">kontu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="76" msd="NOgnc">76</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftirkanning" msd="SFSNar" lemmaRef="bd:524711">Eftirkanning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="konta" msd="SFPDar" join="right" lemmaRef="bd:520957">kontum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skjalprógva" msd="LSFPN" join="right" lemmaRef="bd:552750">skjalprógvaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAP">Fíggjarstovnurin</w>
+            <w lemma="eftirkanna" msd="VNAPS3" lemmaRef="bd:551004">eftirkannar</w>
+            <w lemma="regluligur" msd="DNd" lemmaRef="bd:557154">regluliga</w>
+            <w lemma="konta" msd="SFPAar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skjalprógv" msd="LSFPN" join="right">skjalprógv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aðar" msd="PIFpPN" join="right">aðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undantikin" msd="LSFPN" join="right" lemmaRef="bd:581415">undantiknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" join="right" lemmaRef="bd:576772">nú</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mannagongd" msd="SFPAar" join="right" lemmaRef="bd:534740">mannagongdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ikki-skjalprógva" msd="DNd">ikki-skjalprógvaðar</w>
+            <w lemma="hávirði" msd="SNSGar" join="right">hávirðis</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="eftirkanna" msd="LSFPN" lemmaRef="bd:551004">eftirkannaðar</w>
+            <w lemma="árligur" msd="DNd" lemmaRef="bd:556751">árliga</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="74" msd="NOgnc">74</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="regluligur" msd="DNd" lemmaRef="bd:557154">regluliga</w>
+            <w lemma="eftirkanna" msd="VNAPS3" lemmaRef="bd:551004">eftirkannar</w>
+            <w lemma="ikki-skjalprógva" msd="DNd">ikki-skjalprógvaðar</w>
+            <w lemma="konta" msd="SFPAar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undantikin" msd="LSFPN" lemmaRef="bd:581415">undantiknar</w>
+            <w lemma="konta" msd="SFPNar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" join="right" lemmaRef="bd:553611">nýttar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undantikin" msd="LSFPN" lemmaRef="bd:581415">undantiknar</w>
+            <w lemma="konta" msd="SFPNar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbrt." msd="TS">sbrt.</w>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="32-39" msd="NOgnc" join="right">32-39</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" join="right" lemmaRef="bd:553837">staðfesta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eyðmerking" msd="SFSNAr" lemmaRef="bd:524779">eyðmerkingin</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APSFSN" join="right" lemmaRef="bd:564347">røtt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stongdur" msd="APSFPN" lemmaRef="bd:578550">Stongdar</w>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="eyðmerking" msd="SFSNar" lemmaRef="bd:524779">Eyðmerking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stongdur" msd="LSFPD" lemmaRef="bd:578550">stongdum</w>
+            <w lemma="konta" msd="SFPDar" lemmaRef="bd:520957">kontum</w>
+            <w lemma="stongdur" msd="LSFPN" lemmaRef="bd:578550">Stongdar</w>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">kontur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="eyðmerkja" msd="LSFPN" lemmaRef="bd:554051">eyðmerktar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðgera" msd="LSFPN" lemmaRef="bd:575715">viðgjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPP3" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="endaligur" msd="APSFSN" lemmaRef="bd:555875">Endalig</w>
+            <w lemma="avgreiðsla" msd="SFSNar" lemmaRef="bd:519125">avgreiðsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stongdur" msd="LSFPD" lemmaRef="bd:578550">stongdum</w>
+            <w lemma="konta" msd="SFPDar" lemmaRef="bd:520957">kontum</w>
+            <w lemma="konta" msd="SFPNar" lemmaRef="bd:520957">Kontur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="eftirkanna" msd="LSFPN" join="right" lemmaRef="bd:551004">eftirkannaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="stongdur" msd="LSFPN" join="right" lemmaRef="bd:578550">stongdar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="konta" msd="SFPNar" join="right" lemmaRef="bd:520957">kontur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" join="right" lemmaRef="bd:553611">nýttar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="stongdur" msd="LSFPN" lemmaRef="bd:578550">stongdar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kontueigari" msd="SMSDar" join="right">kontueigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eftirkanna" msd="VUAtnp" lemmaRef="bd:551004">eftirkannað</w>
+            <w lemma="hon" msd="PPF3PA" join="right" lemmaRef="bd:513683">tær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sektión" msd="SFSDar" lemmaRef="bd:577700">sektión</w>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-viðmerkingun" msd="TS" join="right">CRS-viðmerkingun</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="fremja" msd="VNAPS3" lemmaRef="bd:554157">fremur</w>
+            <w lemma="eftirkanning" msd="SFSAAr" lemmaRef="bd:524711">eftirkanningina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="savna" msd="VNAPS3" lemmaRef="bd:551145">savnar</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="neyðugur" msd="APSFPA" lemmaRef="bd:554382">neyðugar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stongdur" msd="LSFPD" lemmaRef="bd:578550">stongdum</w>
+            <w lemma="konta" msd="SFPDar" lemmaRef="bd:520957">kontum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="konta" msd="SFSNar" lemmaRef="bd:520957">konta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stongdur" msd="LSFSN" join="right" lemmaRef="bd:578550">stongd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="rætta" msd="DNd" lemmaRef="bd:553921">rætt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="óneyðugur" msd="APSNSA" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="drál" msd="SNSAar" join="right" lemmaRef="bd:514694">drál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="fráboða" msd="LSFPN" lemmaRef="bd:552944">fráboðaðar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">Innanhýsis</w>
+            <w lemma="kontroll" msd="SFSNar" lemmaRef="bd:570517">kontroll</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fráboðan" msd="SFPDar" lemmaRef="bd:534005">fráboðanum</w>
+            <w lemma="øki" msd="SNSNar" lemmaRef="bd:530226">Øki</w>
+            <w lemma="ynskiligur" msd="APSNPN" lemmaRef="bd:556204">Ynskilig</w>
+            <w lemma="úrslit" msd="SNPNar" lemmaRef="bd:517852">úrslit</w>
+            <w lemma="úrdráttur" msd="SMSNar" lemmaRef="bd:567683">Úrdráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="CRS" msd="SFPDar" join="right">CRS</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyrireiking" msd="SFSDar" lemmaRef="bd:524917">fyrireiking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fráboðan" msd="SFPDar" lemmaRef="bd:534005">fráboðanum</w>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="draga" msd="VNAPS3" lemmaRef="bd:576207">dregur</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="skipan" msd="SFPDar" lemmaRef="bd:535389">skipanum</w>
+            <w lemma="rættur" msd="APSFPA" lemmaRef="bd:564347">rættar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullkomin" msd="APSFPA" lemmaRef="bd:581653">fullkomnar</w>
+            <w lemma="CRS" msd="SFPAar" join="right">CRS</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyrireika" msd="VNAPS3" lemmaRef="bd:549884">fyrireikar</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="record-layout" msd="F" join="right">record-layout</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="XML" msd="TS">XML</w>
+            <w lemma="Schema" msd="F">Schema</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="Guide" msd="F" join="right">Guide</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mannagongd" msd="SFPAar" join="right" lemmaRef="bd:534740">mannagongdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="veita" msd="VNAPP3" lemmaRef="bd:553565">veita</w>
+            <w lemma="vissa" msd="SFSAar" lemmaRef="bd:527700">vissu</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="draga" msd="VNAPS3" lemmaRef="bd:576207">dregur</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="dáta" msd="SFPAar" lemmaRef="bd:519682">dátur</w>
+            <w lemma="rætta" msd="DNd" lemmaRef="bd:553921">rætt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="samsvara" msd="VNAPP3" lemmaRef="bd:551386">samsvara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kelduupplýsing" msd="SFPAAr" join="right">kelduupplýsingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="eftirkanna" msd="LSFPN" join="right" lemmaRef="bd:551004">eftirkannaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="tryggja" msd="VNAPP3" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="format" msd="SNSNAr" lemmaRef="bd:570531">formatið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APSNSN" lemmaRef="bd:564347">rætt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="record-layout" msd="F">record-layout</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="XML" msd="TS">XML</w>
+            <w lemma="Schema" msd="F">Schema</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="Guide" msd="F" join="right">Guide</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="innlating" msd="SFSNar" lemmaRef="bd:525120">Innlating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fráboðan" msd="SFSDar" lemmaRef="bd:534005">fráboðanum</w>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="eftirkanna" msd="VNAPS3" lemmaRef="bd:551004">eftirkannar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="álmanakkaár" msd="SNSAar" join="right" lemmaRef="bd:517736">álmanakkaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fráboðan" msd="SFSNAr" lemmaRef="bd:534005">fráboðanin</w>
+            <w lemma="viðvíkir" msd="VNAPS3" join="right">viðvíkir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">Mannagongdir</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="freist" msd="SFSAAr" join="right" lemmaRef="bd:533992">freistina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="kanna" msd="LSFPN" lemmaRef="bd:551005">kannaðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vátta" msd="LSFPN" join="right" lemmaRef="bd:552656">váttaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fráboða" msd="LSNSN" lemmaRef="bd:552944">fráboðað</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nullrapportir" msd="SFPNar">nullrapportir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="innsendur" msd="LSFPN" join="right" lemmaRef="bd:579043">innsendar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eingin" msd="PIFpPN" lemmaRef="bd:587901">ongar</w>
+            <w lemma="CRS-upplýsing" msd="SFPNar">CRS-upplýsingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fráboða" msd="VIAtnp" join="right" lemmaRef="bd:552944">fráboða</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="102" msd="NOgnc">102</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="handfaring" msd="SFSNar" lemmaRef="bd:525012">Handfaring</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="feilur" msd="SMPDar" lemmaRef="bd:531711">feilum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="feilur" msd="SMPNar" join="right" lemmaRef="bd:531711">Feilir</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="mangul" msd="SMPNar" join="left" lemmaRef="bd:582927">manglar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSMPN" lemmaRef="bd:576131">tiknir</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rætting" msd="SFPNar" lemmaRef="bd:525705">rættingar</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="óneyðugur" msd="APSNSA" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="drál" msd="SNSAar" join="right" lemmaRef="bd:514694">drál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mannagongd" msd="SFPAar" join="right" lemmaRef="bd:534740">mannagongdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="fylgja" msd="VNAPS3" lemmaRef="bd:554010">fylgir</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rætta" msd="VNAPP3" lemmaRef="bd:552662">rættar</w>
+            <w lemma="feilur" msd="SMPAar" join="right" lemmaRef="bd:531711">feilir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kanna" msd="VNAPS3" lemmaRef="bd:551005">kannar</w>
+            <w lemma="hann" msd="PPM3PA" lemmaRef="bd:513684">teir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="orsøkirnar" msd="SFPAAr">orsøkirnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPM3PG" join="right" lemmaRef="bd:513682">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="endurtaka" msd="VNAPP3" lemmaRef="bd:576142">endurtaka</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMSNAr">Fíggjarstovnurin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hartil" msd="DNd" lemmaRef="bd:587269">hartil</w>
+            <w lemma="mannagongd" msd="SFPAar" join="right" lemmaRef="bd:534740">mannagongdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tryggja" msd="VNAPP3" join="right" lemmaRef="bd:549740">tryggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="óneyðugur" msd="APSNSA" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="drál" msd="SNSAar" lemmaRef="bd:514694">drál</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="dagføra" msd="LSFPA" join="right" lemmaRef="bd:553405">dagførdar</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="rættur" msd="APSFPA" join="left" lemmaRef="bd:564347">rættar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="geva" msd="LSFSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="fráboðan" msd="SFSNar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="innihalda" msd="VNAAS3" lemmaRef="bd:576150">innihelt</w>
+            <w lemma="skeivur" msd="APSFPA" lemmaRef="bd:555130">skeivar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eftirkanning" msd="SFPNar" lemmaRef="bd:524711">Eftirkanningar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">Frá</w>
+            <w lemma="2021" msd="NOgnc">2021</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="CRS-eftirkanning" msd="TS">CRS-eftirkanningar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føroyskur" msd="APSMPD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="fíggjarstovnur" msd="SMPDar" join="right">fíggjarstovnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kanning" msd="SFPNAr" lemmaRef="bd:525157">Kanningarnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="fíggjarstovnur" msd="SMPNAr">fíggjarstovnarnir</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="eftirkanning" msd="SFSNar" lemmaRef="bd:524711">eftirkanning</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="spurningur" msd="SMPAar" join="right" lemmaRef="bd:541521">spurningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heinta" msd="VIAtnp" lemmaRef="bd:552491">heinta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="skjal" msd="SNPAar" join="right" lemmaRef="bd:537265">skjøl</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="skjalprógv" msd="SNPAar" join="left">skjalprógv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samanbera" msd="VIAtnp" lemmaRef="bd:576026">samanbera</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="fráboðan" msd="SFPAar" join="both" lemmaRef="bd:534005">fráboðanir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">Heldur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="orsøk" msd="SFSAar">orsøk</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" join="right" lemmaRef="bd:513682">tess</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="fíggjarstovnur" msd="SMPDar">fíggjarstovnum</w>
+            <w lemma="tilmæli" msd="SNPAar" join="right" lemmaRef="bd:573050">tilmæli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grunda" msd="LSNPN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="minstukrav" msd="SNPAAr">minstukrøvini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vænta" msd="VNAPS3" join="right" lemmaRef="bd:552508">væntar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="tilmæli" msd="SNPAar" lemmaRef="bd:573050">tilmælir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftirtekt" msd="SFSGar" lemmaRef="bd:532629">eftirtektar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="samsvara" msd="DNd" join="right" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="eftirkanna" msd="VNAPS3" lemmaRef="bd:551004">eftirkannar</w>
+            <w lemma="fíggjarstovnur" msd="SMPAar">fíggjarstovnar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="meting" msd="SFSDar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="CRS-váði" msd="TS">CRS-váða</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="mangur" msd="ACSMPN" lemmaRef="bd:564189">Fleiri</w>
+            <w lemma="faktorur" msd="SMPNar" lemmaRef="bd:539269">faktorar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hava" msd="LSMPN" lemmaRef="bd:576399">havdir</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="meting" msd="SFSDAr" join="right" lemmaRef="bd:525414">metingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">slag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stødd" msd="SFSNar" lemmaRef="bd:536179">stødd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tilknýti" msd="SNSNar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samtak" msd="SNPAar" join="right" lemmaRef="bd:537219">samtøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="geografiskur" msd="APSFSN" lemmaRef="bd:557824">geografisk</w>
+            <w lemma="staðseting" msd="SFSNar" join="right" lemmaRef="bd:525996">staðseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="CRS-fráboðan" msd="TS">CRS-fráboðanir</w>
+            <w lemma="rættstundis" msd="DNd" join="right" lemmaRef="bd:587470">rættstundis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="góðska" msd="SFSNar" lemmaRef="bd:520383">góðska</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="innlatin" msd="LSFPD" lemmaRef="bd:582271">innlatnum</w>
+            <w lemma="CRS-upplýsing" msd="TS" join="right">CRS-upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="munur" msd="SMSAar" join="right" lemmaRef="bd:565797">mun</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fíggjarstovnur" msd="SMSNAr">fíggjarstovnurin</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="krav" msd="SNPAAr" lemmaRef="bd:537766">krøvini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóggáva" msd="SFSDAr">skattalóggávuni</w>
+            <w lemma="annars" msd="DNd" join="right" lemmaRef="bd:587882">annars</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="feedback" msd="SNSAar">feedback</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útlendskur" msd="APSMPD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="skattamyndugleiki" msd="SMPDar" join="right">skattamyndugleikum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hyggja" msd="VNAPS3" lemmaRef="bd:576325">hyggur</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tal" msd="SNSNAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="konta" msd="SFPDar" join="right" lemmaRef="bd:520957">kontum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="árligur" msd="DNd" lemmaRef="bd:556751">árliga</w>
+            <w lemma="fráboða" msd="VNAPP3" join="right" lemmaRef="bd:552944">fráboða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="minka" msd="VNAPS3" lemmaRef="bd:550045">minkar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vaksa" msd="VNAPS3" join="right" lemmaRef="bd:518946">veksur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="fíggjarstovnur" msd="SMSNar">fíggjarstovnur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftirkanna" msd="LSMSN" lemmaRef="bd:551004">eftirkannaður</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="eftirkanna" msd="VNAPS3" lemmaRef="bd:551004">eftirkannar</w>
+            <w lemma="fíggjarstovnur" msd="SMSAar" join="right">fíggjarstovn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="áheitan" msd="SFSAar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="ávísur" msd="APSMPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="spurningur" msd="SMPDar" join="right" lemmaRef="bd:541521">spurningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" join="right" lemmaRef="bd:513703">yvir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="kenna" msd="VNAPS3" lemmaRef="bd:518961">kennir</w>
+            <w lemma="skylda" msd="SFPAar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="høpi" msd="SNSDar" lemmaRef="bd:572372">høpi</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skjalprógv" msd="SNPAar" join="right">skjalprógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="avrit" msd="SNPAar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skrivligur" msd="APSFPD" lemmaRef="bd:557224">skrivligum</w>
+            <w lemma="mannagongd" msd="SFPDar" lemmaRef="bd:534740">mannagongdum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="próvskjal" msd="SNPDar" join="right" lemmaRef="bd:537962">próvskjølum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="120" msd="NOgnc">120</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="leiðbeining" msd="SFPGar" join="right" lemmaRef="bd:525278">leiðbeiningar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMPNar">Fíggjarstovnar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hon" msd="PPF3PN" join="right" lemmaRef="bd:513683">tær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fíggjarstovnur" msd="SMPNar" join="right">Fíggjarstovnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vilji" msd="SMSDar" lemmaRef="bd:549218">vilja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grovur" msd="APSNSD" lemmaRef="bd:555237">grovum</w>
+            <w lemma="ósketni" msd="SNSDar" lemmaRef="bd:574107">ósketni</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="veita" msd="VNAPP3" lemmaRef="bd:553565">veita</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="umbiðin" msd="APSFPA" lemmaRef="bd:562689">umbidnar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="revsa" msd="VIMtnp" lemmaRef="bd:552284">revsast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sekt" msd="SFSDar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="141" msd="NOgnc" join="right">141</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilmæli" msd="SNSNar" lemmaRef="bd:573050">Tilmæli</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">Heldur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="orsøk" msd="SFSNar">orsøk</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SG" join="right" lemmaRef="bd:513682">tess</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="tilmæli" msd="SNSAar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fíggjarstovnur" msd="SMSAar" join="right">fíggjarstovn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="prógv" msd="SNPNar" lemmaRef="bd:527790">prógv</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ábending" msd="SFPNar" lemmaRef="bd:526473">ábendingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMSNar">fíggjarstovnur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="treyt" msd="SFPAAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="CRS-kunngerð" msd="TS">CRS-kunngerðini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="viðmerking" msd="SFPDAr" join="right" lemmaRef="bd:526425">viðmerkingunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" join="right" lemmaRef="bd:557628">lutvíst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="freist" msd="SFSNar" lemmaRef="bd:533992">freist</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættlag" msd="SNSAar" join="right" lemmaRef="bd:535893">rættlag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eftirkanna" msd="VIAtnp" join="right" lemmaRef="bd:551004">eftirkanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="latin" msd="APSNPN" lemmaRef="bd:582276">latin</w>
+            <w lemma="tilmæli" msd="SNPNar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="fylgja" msd="LSNPN" join="right" lemmaRef="bd:554010">fylgd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vænta" msd="VNAPS3" join="right" lemmaRef="bd:552508">væntar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="tilmæli" msd="SNPAar" lemmaRef="bd:573050">tilmæli</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftirtekt" msd="SFSGar" lemmaRef="bd:532629">eftirtektar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="óneyðugur" msd="APSNSA" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="drál" msd="SNSAar" join="right" lemmaRef="bd:514694">drál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">Lýkur</w>
+            <w lemma="fíggjarstovnur" msd="SMSNar">fíggjarstovnur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skylda" msd="SFPAar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="CRS-kunngerð" msd="TS" join="right">CRS-kunngerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="stig" msd="SNSAar" lemmaRef="bd:518917">stig</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lúka" msd="VIAtnp" lemmaRef="bd:575878">lúka</w>
+            <w lemma="hon" msd="PPF3PA" join="right" lemmaRef="bd:513683">tær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="ávaring" msd="SFSAar" lemmaRef="bd:526501">ávaring</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="revsing" msd="SFSAar" join="right" lemmaRef="bd:525661">revsing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samband" msd="SNSNar" lemmaRef="bd:527997">Samband</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="Smyrilsvegur" msd="SMSNaP">Smyrilsvegur</w>
+            <w lemma="20" msd="NOgnc">20</w>
+            <w lemma="postboks" msd="SFSNaP" lemmaRef="bd:535043">Postboks</w>
+            <w lemma="2151" msd="NOgnc">2151</w>
+            <w lemma="110" msd="NOgnc">110</w>
+            <w lemma="Tórshavn" msd="SFSNaP" lemmaRef="bd:578389">Tórshavn</w>
+            <w lemma="taks@taks.fo" msd="SNSNar">taks@taks.fo</w>
+            <w lemma="tel." msd="TT">tel.</w>
+            <w lemma="35" msd="NOgnc">35</w>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="00" msd="NOgnc">00</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00139.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00139.xml
new file mode 100644
index 0000000000000000000000000000000000000000..fdb8229fcb6dc8576311378779aaaf099192a484
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00139.xml
@@ -0,0 +1,665 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-47fe99c6ac1cb5ec" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="387" xml:lang="en">387 words</measure>
+        <measure unit="tokens" quantity="445" xml:lang="en">445 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-47fe99c6ac1cb5ec</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1792/samandráttur-18-06-2008.docx?s=2UgXkgfuYbH7q1kzEJNIgbsOXUs</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1792/samandr%C3%A1ttur-18-06-2008.docx?s=2UgXkgfuYbH7q1kzEJNIgbsOXUs</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="10" />
+          <tagUsage gi="pc" occurs="58" />
+          <tagUsage gi="s" occurs="19" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="387" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMPNar" lemmaRef="bd:567664">Samandráttir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="18.06.2008" msd="NOgnc">18.06.2008</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-21-56" msd="NOgnc">07-02-21-56</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útleigan" msd="SMSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hús" msd="SNPDar" lemmaRef="bd:527779">húsum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APSFSD" lemmaRef="bd:554524">kommunalari</w>
+            <w lemma="skattakærunevnd" msd="SFSDar">skattakærunevnd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útleigan" msd="SMSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hús" msd="SNPDar" lemmaRef="bd:527779">húsum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="forbrúksgjøldunum" msd="SNPDAr" join="right">forbrúksgjøldunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="variabul" msd="APSNPN" join="right">variabul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="grundskyld" msd="SFSAar" join="both">grundskyld</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="renovatión" msd="SFSAar" join="right" lemmaRef="bd:577801">renovatión</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-37-2" msd="NOgnc">07-03-37-2</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="endurrindan" msd="SFSNar" lemmaRef="bd:533833">endurrindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="oljuavgjald" msd="SNSDar">oljuavgjaldi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="serligur" msd="APSNSA" lemmaRef="bd:556727">serligt</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="brenniolja" msd="SFSDar" lemmaRef="bd:527072">brenniolju</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="endurrindan" msd="SFSAAr" lemmaRef="bd:533833">endurrindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="serligur" msd="APWNSD" lemmaRef="bd:556727">serliga</w>
+            <w lemma="oljuavgjald" msd="SNSDAr" join="right">oljuavgjaldinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bátur" msd="SMSNAr" lemmaRef="bd:542627">báturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="rikin" msd="APSMSN" lemmaRef="bd:581328">rikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2006" msd="NOgnc" join="right">2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" lemmaRef="bd:536371">treyt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="endurrinda" msd="VUAtnp" lemmaRef="bd:549459">endurrindað</w>
+            <w lemma="serligur" msd="APWNSA" lemmaRef="bd:556727">serliga</w>
+            <w lemma="oljuavgjald" msd="SNSAAr" join="right">oljuavgjaldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="08-02-23-28" msd="NOgnc">08-02-23-28</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="broyting" msd="SFSAar" lemmaRef="bd:524586">broyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="álíkning" msd="SFSDar" lemmaRef="bd:526487">álíkning</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="síðis" msd="SNSGar" lemmaRef="bd:587708">síðis</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">Skattafyrisiting</w>
+            <pc lemma="§" msd="KO">§</pc>
+            <w lemma="25a" msd="NOgnc" join="right">25a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="§" msd="KO">§</pc>
+            <w lemma="25b" msd="NOgnc">25b</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <pc lemma="§" msd="KO">§</pc>
+            <w lemma="33" msd="NOgnc">33</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hækking" msd="SFPAar" lemmaRef="bd:525081">hækkingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2002-2007" msd="NOgnc" join="right">2002-2007</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="kæra" msd="LSFSN" lemmaRef="bd:553390">kærd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APSFSA" lemmaRef="bd:554524">kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSAar" join="right">skattakærunevnd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="strika" msd="VIAtnp" lemmaRef="bd:549895">strika</w>
+            <w lemma="hækking" msd="SFSAAr" lemmaRef="bd:525081">hækkingina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="freist" msd="SFSNAr" lemmaRef="bd:533992">freistin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25a" msd="NOgnc">25a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="síðis" msd="SNSGar" join="right" lemmaRef="bd:587708">síðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="borgari" msd="SMSNAr" lemmaRef="bd:513918">borgarin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stórur" msd="APSNSD" lemmaRef="bd:578418">stórum</w>
+            <w lemma="ósketni" msd="SNSDar" lemmaRef="bd:574107">ósketni</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="atvold" msd="SFSNAr" lemmaRef="bd:533489">atvoldin</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="álíkning" msd="SFSNAr" lemmaRef="bd:526487">álíkningin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skeivur" msd="APSNSD" lemmaRef="bd:555130">skeivum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ófullfíggjaður" msd="APSNSD" lemmaRef="bd:579719">ófullfíggjaðum</w>
+            <w lemma="grundarlag" msd="SNSDar" lemmaRef="bd:535530">grundarlagi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-33-17" msd="NOgnc">07-03-33-17</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="endurrindan" msd="SFSNar" lemmaRef="bd:533833">endurrindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eykaskrásetingargjaldi" msd="SNSDar">eykaskrásetingargjaldi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="kommuna" msd="SFSNar" lemmaRef="bd:520934">kommuna</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="motorakfar" msd="SNPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Akstovuni" msd="SFSDAP">Akstovuni</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="kommuna" msd="SFSDar" lemmaRef="bd:520934">kommunu</w>
+            <w lemma="endurrindan" msd="SFSAAr" lemmaRef="bd:533833">endurrindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eykaskrásetingargjaldi" msd="SNSDar" join="right">eykaskrásetingargjaldi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kommuna" msd="SFSNAr" lemmaRef="bd:520934">kommunan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="meirvirðisgjaldsskrásett" msd="APSNSN">meirvirðisgjaldsskrásett</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heild" msd="SFSNar" lemmaRef="bd:534200">heild</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endurrindan" msd="SFSAar" lemmaRef="bd:533833">endurrindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eykaskrásetingargjaldi" msd="SNSDar" join="right">eykaskrásetingargjaldi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-33-18" msd="NOgnc">07-03-33-18</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="endurrindan" msd="SFSNar" lemmaRef="bd:533833">endurrindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eykaskrásetingargjaldi" msd="SNSDar">eykaskrásetingargjaldi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="motorakfar" msd="SNPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Akstovuni" msd="SFSDAP">Akstovuni</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="endurrindan" msd="SFSAAr" lemmaRef="bd:533833">endurrindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eykaskrásetingargjaldi" msd="SNSDar" join="right">eykaskrásetingargjaldi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lyfta" msd="VUAtnp" lemmaRef="bd:553804">lyft</w>
+            <w lemma="próvbyrða" msd="SFSDAr" lemmaRef="bd:544079">próvbyrðuni</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="brúka" msd="LSMSN" lemmaRef="bd:588027">brúktur</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00142.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00142.xml
new file mode 100644
index 0000000000000000000000000000000000000000..5bb7ef0de189c24c4ff38e9507fa5217331cb703
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00142.xml
@@ -0,0 +1,228 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-4c4a7c5aeff6e1c9" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="46" xml:lang="en">46 words</measure>
+        <measure unit="tokens" quantity="56" xml:lang="en">56 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-4c4a7c5aeff6e1c9</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1768/samandráttur-29-06-2005.docx?s=73LQ-kH7ctmxU3OOpr1459QzDJo</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1768/samandr%C3%A1ttur-29-06-2005.docx?s=73LQ-kH7ctmxU3OOpr1459QzDJo</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="2" />
+          <tagUsage gi="pc" occurs="10" />
+          <tagUsage gi="s" occurs="3" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="46" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="29." msd="NOgnc">29.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="18-5-2005" msd="NOgnc" join="right">18-5-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-22-19" msd="NOgnc">05-02-22-19</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mótrokning" msd="SFSNar" lemmaRef="bd:525471">Mótrokning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avlopsskattur" msd="SMSDar">avlopsskatti</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Mótrokningsreglur" msd="SFPNar">Mótrokningsreglur</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="mótrokna" msd="VUAtnp" lemmaRef="bd:550962">mótroknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skyldugur" msd="APSNSA" lemmaRef="bd:554317">skyldugt</w>
+            <w lemma="sjúkrakassagjald" msd="SNSAar">sjúkrakassagjald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avlopsskattur" msd="SMSDAr">avlopsskattinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2004" msd="NOgnc" join="right">2004</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP" join="right">Skattstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00150.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00150.xml
new file mode 100644
index 0000000000000000000000000000000000000000..5dd30fbf1476750c4ad20c4b2ff7bb5345829cb8
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00150.xml
@@ -0,0 +1,1760 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-5a2578de470cebd4" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="1327" xml:lang="en">1327 words</measure>
+        <measure unit="tokens" quantity="1529" xml:lang="en">1529 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-5a2578de470cebd4</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/yncmue51/tviskattasattmali-vid-bretsku-jomfruoyggjarnar-skjal-8.pdf?s=LWLrr9Fm_7V-d3a01blstXD-w64</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="4" />
+          <tagUsage gi="pc" occurs="202" />
+          <tagUsage gi="s" occurs="31" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="1327" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="182" msd="NOgnc">182</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="VNAPP3" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">STJÓRNINA</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">BRETSKU</w>
+            <w lemma="JOMFRÚoyggj" msd="SFPDAr">JOMFRÚOYGGJUNUM</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="ÚTILOKAN" msd="SFSAar">ÚTILOKAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">FYRITØKUM</w>
+            <w lemma="sum" msd="PEF3PD" lemmaRef="bd:514256">SUM</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">REKA</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">SKIP</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ELLA</w>
+            <w lemma="flogfar" msd="SNPAar" lemmaRef="bd:537589">FLOGFØR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">VINNU</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">ALTJÓÐA</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">FERÐSLU</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSDar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">fyritøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPAar" lemmaRef="bd:537589">flogfør</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samdur" msd="APSNPN" lemmaRef="bd:578766">samd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="allýsing" msd="SMPNar" lemmaRef="bd:524430">ALLÝSINGAR</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætla" msd="LSNSN" lemmaRef="bd:549302">Ætlað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="l" msd="NOgnc" join="right">l</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP" join="right">Jomfrúoyggjarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="partur" msd="SMPNar" join="both" lemmaRef="bd:532202">partar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP">Jomfrúoyggjarnar</w>
+            <pc lemma=";" msd="KC">;</pc>
+            <w lemma="m" msd="NOgnc" join="right">m</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="n" msd="NOgnc" join="right">n</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="bretskur" msd="APWFPN" join="left" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPNAP" join="right">Jomfrúoyggjarnar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tilskila" msd="LSNSN" lemmaRef="bd:550371">tilskilað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stýrisskipanarlóg" msd="SFSDAr" lemmaRef="bd:536191">stýrisskipanarlógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2007" msd="NOgnc" join="right">2007</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="o" msd="NRgnc" join="right" lemmaRef="bd:514254">o</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="persónur" msd="SMPNar" join="both" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSAar" lemmaRef="bd:535493">felag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="samtak" msd="SNSAar" lemmaRef="bd:537219">samtak</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="p" msd="NRgnc" join="right">p</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="samtøka" msd="SFSNar" lemmaRef="bd:522508">samtøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="q" msd="TS" join="right">q</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="NOgnc" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="183" msd="DGd">183</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiðslusæti" msd="SNSAar" join="right">leiðslusæti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skrásetingarstaður" msd="SMSAar">skrásetingarstað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="eyðkenni" msd="SNSAar" lemmaRef="bd:572161">eyðkenni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarfealgsskapur" msd="SMSNar">íognarfealgsskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íkomin" msd="LSFSN" lemmaRef="bd:581585">íkomin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="eind" msd="SFSNar" join="right" lemmaRef="bd:533804">eind</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íkomin" msd="LSFSN" lemmaRef="bd:581585">íkomin</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virkisavrik" msd="SNSNAr">virkisavrikið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="r" msd="NOgnc" join="right">r</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="both" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="s" msd="TS" join="right">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="left" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" join="right" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="t" msd="TS" join="right">t</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="u" msd="TS" join="right">u</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="inntøka" msd="SFSNar" join="left" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="stava" msd="DNd" lemmaRef="bd:552727">stavandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="brutto-inn-tøka" msd="SFPNar">bruttoinntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="vinna" msd="LSMSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="vi" msd="TS" join="both">vi</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðafólk" msd="SNSDar" lemmaRef="bd:514871">ferðafólki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="farmur" msd="SMSDar" join="right" lemmaRef="bd:539282">farmi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="vii" msd="TS" join="both">vii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="leiguinntøka" msd="SFSAar">leiguinntøku</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grundarlag" msd="SNSDar" lemmaRef="bd:535530">grundarlagi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="leigusáttmáli" msd="SMSDar">leigusáttmála</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="leiguinntøka" msd="SFSNAr">leiguinntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="viii" msd="TS" join="both">viii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegan" msd="SFSAar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="veiting" msd="SFPDar" join="right" lemmaRef="bd:526388">veitingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="binda" msd="LSFPN" lemmaRef="bd:575935">bundnar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annaðhvørt" msd="DNd" lemmaRef="bd:577235">annaðhvørt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sjálvur" msd="APWFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="fyritøka" msd="SFSAAr" lemmaRef="bd:520155">fyritøkuna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="fyritøka" msd="SFSDar" join="right" lemmaRef="bd:520155">fyritøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvegan" msd="SFSNAr" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænastuveiting" msd="SFPDar" lemmaRef="bd:526223">tænastuveitingum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="binda" msd="LSFSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ix" msd="TS" join="both">ix</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nýtsla" msd="SFSDar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSDar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiguinntøka" msd="SFSDar">leiguinntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bingja" msd="SMPDar" lemmaRef="bd:519245">bingjum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="íroknaður" msd="DGd" join="left" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="viðfestur" msd="SFSDar" join="right" lemmaRef="bd:559929">viðfestu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirvognur" msd="SMPDar" join="right" lemmaRef="bd:539158">eftirvognum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PIFpSD" lemmaRef="bd:555432">tílíkari</w>
+            <w lemma="útgerð" msd="SFSDar" lemmaRef="bd:533408">útgerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bingja" msd="SMPDar" join="right" lemmaRef="bd:519245">bingjum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="farmur" msd="SMSDar" lemmaRef="bd:539282">farmi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="nýtsla" msd="SFSNar" join="right" lemmaRef="bd:521900">nýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiguinntøka" msd="SFSNar">leiguinntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="binda" msd="LSFSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="x" msd="TS" join="both">x</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fæ" msd="SNSDar" join="right" lemmaRef="bd:518920">fæi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinna" msd="SFSAAr" lemmaRef="bd:524070">vinnuna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="v" msd="NOgnc" join="right">v</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="iii" msd="NOgnc" join="right">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSDar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="iv" msd="TS" join="right" lemmaRef="bd:576762">iv</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yrkisorð" msd="SNSNar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="184" msd="NOgnc">184</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ÚTILOKAN" msd="SFSNar">ÚTILOKAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMPNar" join="right" lemmaRef="bd:542165">Vinningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinna" msd="LSMPN" lemmaRef="bd:575908">vunnir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leysur" msd="APSFSD" lemmaRef="bd:557593">leysari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMPN" lemmaRef="bd:552600">skattaðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðtøka" msd="SFPNAr" lemmaRef="bd:524088">Viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMPAar" join="right" lemmaRef="bd:542165">vinningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="luttøka" msd="SFSDar" lemmaRef="bd:521337">luttøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtak" msd="SNSDar" join="right" lemmaRef="bd:537219">samtaki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="handilsfelagsskapur" msd="SMSDar">handilsfelagsskapi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">MANNAGONGD</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="avtala" msd="SNSDar" lemmaRef="bd:519134">AVTALU</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">eri</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ígildiskoma" msd="SFSNar">ÍGILDISKOMA</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="trítiunda" msd="APWMSA">trítiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP">Jomfrúoyggjarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="185" msd="NOgnc">185</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">UPPSØGN</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNSAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="uppsiga" msd="LSFSN" join="right" lemmaRef="bd:576428">uppsøgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="boð" msd="SNPNar" lemmaRef="bd:571129">boð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsøgn" msd="SFSDAr" lemmaRef="bd:529111">uppsøgnini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP">Jomfrúoyggjarnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Keypmannahavn" msd="SFSDaP" lemmaRef="bd:578386">Keypmannahavn</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="Herálvur" msd="SMSNaP" lemmaRef="bd:574862">Herálvur</w>
+            <w lemma="Joensen" msd="SgncaP">Joensen</w>
+            <w lemma="Dancia" msd="SFSNaP">Dancia</w>
+            <w lemma="Penn" msd="SgncaP">Penn</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00170.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00170.xml
new file mode 100644
index 0000000000000000000000000000000000000000..e4c189a73776a040fd78a46a1357dcfee24150ff
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00170.xml
@@ -0,0 +1,751 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-724d687a6998b183" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="430" xml:lang="en">430 words</measure>
+        <measure unit="tokens" quantity="509" xml:lang="en">509 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-724d687a6998b183</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/2256/taks-talva-yvir-frádráttarmøguleikar-í-sambandi-við-húsaleigu.pdf?t=225255631&amp;s=Ph7GfQTcQyoGD7yhIqa-SWv0QP0</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/2256/taks-talva-yvir-fr%C3%A1dr%C3%A1ttarm%C3%B8guleikar-%C3%AD-sambandi-vi%C3%B0-h%C3%BAsaleigu.pdf?t=225255631&amp;s=Ph7GfQTcQyoGD7yhIqa-SWv0QP0</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="79" />
+          <tagUsage gi="s" occurs="39" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="430" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="viðlíkahald" msd="SNSGar" lemmaRef="bd:583125">Viðlíkahalds</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="slit" msd="SNSAar" lemmaRef="bd:518604">slit</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="brek" msd="SNSAar" join="right" lemmaRef="bd:514507">brek</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="leigari" msd="SMSGAr" join="right" lemmaRef="bd:546271">leigarans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skifta" msd="VIAtnp" lemmaRef="bd:553799">skifta</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="slitin" msd="APSNPA" lemmaRef="bd:582225">slitin</w>
+            <w lemma="búnýti" msd="SNPAar" join="right" lemmaRef="bd:572091">búnýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mála" msd="VIAtnp" lemmaRef="bd:582505">mála</w>
+            <w lemma="slitin" msd="APSMPA" lemmaRef="bd:582225">slitnar</w>
+            <w lemma="veggur" msd="SMPAar" lemmaRef="bd:568783">veggir</w>
+            <w lemma="o.tíl." msd="TS">o.tíl.</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="ávísur" msd="APSNSN" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="áramál" msd="SNSNar" lemmaRef="bd:517751">áramál</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ganga" msd="VIAtnp" join="right" lemmaRef="bd:576001">ganga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="áramál" msd="SNSNAr" lemmaRef="bd:517751">áramálið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSNSN" join="right" lemmaRef="bd:576051">farið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="lítið" msd="DNC" join="right" lemmaRef="bd:586955">minni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="skjal" msd="SNSAAr" join="right" lemmaRef="bd:537265">skjalið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="áramál" msd="SNSNar" join="left" lemmaRef="bd:517751">Áramál</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="viðlíkahald" msd="Adegnc" lemmaRef="bd:583125">viðlíkahalds</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="húsaleiga" msd="SFSAar" lemmaRef="bd:527225">húsaleigu</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="rakstrarútreiðslur" msd="SFPNar" lemmaRef="bd:586727">Rakstrarútreiðslur</w>
+            <w lemma="leypa" msd="Adegnc" lemmaRef="bd:576005">Leypandi</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="leiga" msd="SFSDar" lemmaRef="bd:521183">leigu</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="koyra" msd="Adegnc" join="right" lemmaRef="bd:553384">koyrandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="streymur" msd="SNSAar" join="right" lemmaRef="bd:541591">streym</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hiti" msd="SMSAar" join="right" lemmaRef="bd:548887">hita</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="renta" msd="SFPAar" join="right" lemmaRef="bd:522267">rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="trygging" msd="SFSAar" join="right" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ljóspera" msd="SFPAar" join="right" lemmaRef="bd:521267">ljósperur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="matur" msd="SNSAar" lemmaRef="bd:566445">mat</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="leigari" msd="SMSAar" join="right" lemmaRef="bd:546271">leigara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sápa" msd="SFSAar" join="right" lemmaRef="bd:523362">sápu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vesipappír" msd="SNSAar" join="right" lemmaRef="bd:518828">vesipappír</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vaskiløn" msd="SFSAar" join="right">vaskiløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="ruskkoyring" msd="SFSAar" join="right" lemmaRef="bd:525693">ruskkoyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internet" msd="SNSAar" join="right" lemmaRef="bd:515497">internet</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="síðugjald" msd="SNSAar">síðugjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Airbnb" msd="SgncaP" join="right">Airbnb</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bankakostnaður" msd="SMSAar">bankakostnað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="airbnb" msd="TS">airbnb</w>
+            <w lemma="konta" msd="SFSAar" lemmaRef="bd:520957">kontu</w>
+            <w lemma="o.a." msd="TS">o.a.</w>
+            <w lemma="talva" msd="SFSNAr" lemmaRef="bd:523447">Talvan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vegleiða" msd="Adegnc" join="right" lemmaRef="bd:553642">vegleiðandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">Mett</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="einstakur" msd="APSNSD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stovningur" msd="SMPNar" lemmaRef="bd:541580">Stovningar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stovna" msd="VIAtnp" lemmaRef="bd:551162">stovna</w>
+            <w lemma="nýttur" msd="APSNSA" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="leiga" msd="SNSAar" lemmaRef="bd:521183">leigu</w>
+            <w lemma="mál" msd="SNSAar" join="right" lemmaRef="bd:516179">mál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="leysafæ" msd="SNSNar" lemmaRef="bd:518930">leysafæ</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="steintoy" msd="SNSNar" join="right" lemmaRef="bd:518656">steintoy</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="innbúgv" msd="SNSNar" join="right" lemmaRef="bd:570616">innbúgv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="seingjarklæði" msd="SNSNar" join="right" lemmaRef="bd:574183">seingjarklæði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lampa" msd="SFPNar" lemmaRef="bd:521147">lampur</w>
+            <w lemma="o.a." msd="TS">o.a.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fastafæ" msd="SNSNar">fastafæ</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tak" msd="SNSNar" join="right" lemmaRef="bd:537358">tak</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="veggur" msd="SMPNar" join="right" lemmaRef="bd:568783">veggir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vindeyga" msd="SNPNar" lemmaRef="bd:513562">vindeygu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gólv" msd="SNSNar" join="right" lemmaRef="bd:515218">gólv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="framíhjáumstøður" msd="SFPAar">framíhjáumstøður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="leigumál" msd="SNSDar" join="right" lemmaRef="bd:515832">leigumáli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="hitapottur" msd="SMSAar">hitapott</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leigumál" msd="SNSDar" join="right" lemmaRef="bd:515832">leigumáli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lutvísur" msd="APSFSN" lemmaRef="bd:557628">Lutvís</w>
+            <w lemma="útleiga" msd="SFSNar">útleiga</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="álmanakkaár" msd="SNSDar" lemmaRef="bd:517736">álmanakkaári</w>
+            <w lemma="leiga" msd="VNAPS2" lemmaRef="bd:549594">leigar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="nýta" msd="VNAPS2" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="sjálvur" msd="APSMSN" join="right" lemmaRef="bd:555235">sjálvur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="leiga" msd="VNAPS2" lemmaRef="bd:549594">leigar</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kjallari" msd="SMSDAr" lemmaRef="bd:513902">kjallaranum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="búgva" msd="VNAPS2" lemmaRef="bd:575771">býrt</w>
+            <w lemma="uppiá" msd="DNd" join="right" lemmaRef="bd:587533">uppiá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="leiga" msd="VNAPS2" lemmaRef="bd:549594">leigar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="ogn" msd="SFSAAr" lemmaRef="bd:576965">ognina</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýta" msd="VNAPS2" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">Kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="ja" msd="DId" join="right" lemmaRef="bd:586788">Ja</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">Frádrátturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útleigaður" msd="LSMPA" lemmaRef="bd:579627">útleigaðar</w>
+            <w lemma="fermetur" msd="SMPAar" join="right" lemmaRef="bd:566960">fermetrar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="fermetur" msd="SMPNar" lemmaRef="bd:566960">fermetrar</w>
+            <w lemma="útleigaður" msd="LSMPN" lemmaRef="bd:579627">útleigaðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" join="right" lemmaRef="bd:524340">útreiðslunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">Frádrátturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tal" msd="SNSAar" lemmaRef="bd:537360">tal</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="leigudagur" msd="SMPDar" join="right">leigudøgum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="leiga" msd="LSNSN" lemmaRef="bd:549594">leigað</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="helvt" msd="SFSAAr" lemmaRef="bd:534233">helvtina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="helvt" msd="SFSAAr" lemmaRef="bd:534233">helvtina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" join="right" lemmaRef="bd:524340">útreiðslunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">Dragast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="ávísur" msd="APSNSN" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="áramál" msd="SNSNar" lemmaRef="bd:517751">áramál</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSNSN" join="right" lemmaRef="bd:576051">farið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">Full</w>
+            <w lemma="útleiga" msd="SFSNar">útleiga</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="heilur" msd="APSNSA" lemmaRef="bd:554630">heilt</w>
+            <w lemma="álmanakkaár" msd="SNSAar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="leiga" msd="VNAPS2" lemmaRef="bd:549594">leigar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="heilur" msd="APSFSA" lemmaRef="bd:554630">heila</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VNAPS2" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="sjálvur" msd="APSMSN" join="right" lemmaRef="bd:555235">sjálvur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="leiga" msd="VNAPS2" lemmaRef="bd:549594">leigar</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="ein" msd="RNPAI" lemmaRef="bd:530547">eini</w>
+            <w lemma="hús" msd="SNSAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="búgva" msd="VNAPS2" lemmaRef="bd:575771">býrt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpSD" join="right" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">Kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="ja" msd="DId" join="right" lemmaRef="bd:586788">Ja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" lemmaRef="bd:524340">útreiðslunum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ávísur" msd="APSNSA" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="áramál" msd="SNSAar" join="right" lemmaRef="bd:517751">áramál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">Kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="ja" msd="DId" join="right" lemmaRef="bd:586788">Ja</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">Frádrátturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útleigaður" msd="LSMPA" lemmaRef="bd:579627">útleigaðar</w>
+            <w lemma="fermetur" msd="SMPAar" join="right" lemmaRef="bd:566960">fermetrar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="fermetur" msd="SMPNar" lemmaRef="bd:566960">fermetrar</w>
+            <w lemma="útleigaður" msd="LSMPN" lemmaRef="bd:579627">útleigaðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" join="right" lemmaRef="bd:524340">útreiðslunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">Frádrátturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tal" msd="SNSAar" lemmaRef="bd:537360">tal</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="leigudagur" msd="SMPDar" join="right">leigudøgum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="leiga" msd="LSNSN" lemmaRef="bd:549594">leigað</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="helvt" msd="SFSAAr" lemmaRef="bd:534233">helvtina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="helvt" msd="SFSAAr" lemmaRef="bd:534233">helvtina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" join="right" lemmaRef="bd:524340">útreiðslunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">Kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="fastafæ" msd="VMAtS2">Fastafæ</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="leysafæ" msd="SNSNar" lemmaRef="bd:518930">Leysafæ</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">Avskrivast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="útleigaður" msd="LSMPD" lemmaRef="bd:579627">útleigaðum</w>
+            <w lemma="fermetur" msd="SMPDar" join="right" lemmaRef="bd:566960">fermetrum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="fermetur" msd="SMPNar" lemmaRef="bd:566960">fermetrar</w>
+            <w lemma="útleigaður" msd="LSMPN" lemmaRef="bd:579627">útleigaðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fjórðingur" msd="SMSNar" lemmaRef="bd:539377">fjórðingur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">Avskrivast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tal" msd="SNSDar" lemmaRef="bd:537360">tali</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="leigudagur" msd="SMPDar" join="right">leigudøgum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="leiga" msd="LSNSN" lemmaRef="bd:549594">leigað</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="helvt" msd="SFSAAr" lemmaRef="bd:534233">helvtina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="helvt" msd="SFSNAr" lemmaRef="bd:534233">helvtin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fjórðingur" msd="SMSDAr" lemmaRef="bd:539377">fjórðinginum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="avskriva" msd="VIMtnp" lemmaRef="bd:552788">avskrivast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">Kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="ja" msd="DId" join="right" lemmaRef="bd:586788">Ja</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">Frádrátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDAr" join="right" lemmaRef="bd:524340">útreiðslunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">Kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="fastafæ" msd="VMAtS2">Fastafæ</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="leysafæ" msd="APSNSN" lemmaRef="bd:518930">Leysafæ</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talva" msd="SFSNar" lemmaRef="bd:523447">Talva</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="frádráttarmøguleiki" msd="SMPAar">frádráttarmøguleikar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="húsaleiga" msd="SFSAar" lemmaRef="bd:527225">húsaleigu</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00173.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00173.xml
new file mode 100644
index 0000000000000000000000000000000000000000..f55da3950456c82f5039712ffcbddd7dc0153df3
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00173.xml
@@ -0,0 +1,544 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-762777ca1b1b0dd3" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="280" xml:lang="en">280 words</measure>
+        <measure unit="tokens" quantity="330" xml:lang="en">330 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-762777ca1b1b0dd3</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1781/samandráttur-08-02-2006.docx?s=wcfuSfplFg0qkzTBmQKsNuDXHok</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1781/samandr%C3%A1ttur-08-02-2006.docx?s=wcfuSfplFg0qkzTBmQKsNuDXHok</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="9" />
+          <tagUsage gi="pc" occurs="50" />
+          <tagUsage gi="s" occurs="17" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="280" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="8." msd="NOgnc">8.</w>
+            <w lemma="februar" msd="SMSAar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="8.2.2006" msd="NOgnc" join="right">8.2.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-22-22" msd="NOgnc">05-02-22-22</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mótrokning" msd="SFSNar" lemmaRef="bd:525471">Mótrokning</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="útlendskur" msd="APSFSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="skuld" msd="SFSAar" lemmaRef="bd:535969">skuld</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SMSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="mótrokna" msd="VUAtnp" lemmaRef="bd:550962">mótroknað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-útgjald" msd="TS">mvg-útgjaldi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avlopsskattur" msd="SMSDar">avlopsskatti</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="ivi" msd="SMSAar" lemmaRef="bd:577140">iva</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rættleiki" msd="SMSAAr" lemmaRef="bd:547220">rættleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útlendskur" msd="APWNSD" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="skattakrav" msd="SNSDAr" join="right">skattakravinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="senda" msd="LSNSN" lemmaRef="bd:553766">sent</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFSGar" join="right" lemmaRef="bd:525107">innheintingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="gjaldskái" msd="SMSAar" lemmaRef="bd:545606">gjaldskáa</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="útlendskur" msd="APWNSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="krav" msd="SNSAAr" join="right" lemmaRef="bd:537766">kravið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mótrokning" msd="SFPNAr" join="right" lemmaRef="bd:525471">Mótrokningarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="framdur" msd="LSFPN" join="right" lemmaRef="bd:578764">framdar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="gjaldskái" msd="SMSNAr" lemmaRef="bd:545606">gjaldskáin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="fráboða" msd="LSMSN" lemmaRef="bd:552944">fráboðaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuna" msd="SFSAAP" join="right">Skattstovuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="staðfesta" msd="LSFPN" join="right" lemmaRef="bd:553837">staðfestar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="seinur" msd="ACWFPA" lemmaRef="bd:555778">Seinnu</w>
+            <w lemma="mótrokning" msd="SFPAAr" lemmaRef="bd:525471">mótrokningarnar</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="rætta" msd="VUAtnp" join="right" lemmaRef="bd:552662">rættað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kærumál" msd="SNSDAr" join="right" lemmaRef="bd:515793">kærumálinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="8.2.2006" msd="NOgnc" join="right">8.2.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-31-37" msd="NOgnc">05-03-31-37</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mótrokning" msd="SFSNar" lemmaRef="bd:525471">Mótrokning</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SMSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="mótrokna" msd="VUAtnp" lemmaRef="bd:550962">mótroknað</w>
+            <w lemma="mvg-ágóði" msd="TS">mvg-ágóða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skyldugur" msd="APSMSD" lemmaRef="bd:554317">skyldugum</w>
+            <w lemma="barnapeningur" msd="SMSDar" join="right">barnapeningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="málsupplýsing" msd="SFPDAr">málsupplýsingunum</w>
+            <w lemma="síggja" msd="VNMAS3" join="right" lemmaRef="bd:514175">sást</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skylda" msd="VNAAS3" lemmaRef="bd:549429">skyldaði</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="peningur" msd="SMSAAr" join="right" lemmaRef="bd:540811">peningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="mótrokna" msd="LSMSN" lemmaRef="bd:550962">mótroknaður</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="almannastova" msd="SFSNAP" lemmaRef="bd:519032">Almannastovan</w>
+            <w lemma="bera" msd="VNAAS3" lemmaRef="bd:576019">bar</w>
+            <w lemma="ábyrgd" msd="SFSAAr" lemmaRef="bd:533367">ábyrgdina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rættleiki" msd="SMSDAr" lemmaRef="bd:547220">rættleikanum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="krav" msd="SNSDar" join="right" lemmaRef="bd:537766">kravi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stovnur" msd="SMSNAr" lemmaRef="bd:541581">stovnurin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="senda" msd="VUAtnp" lemmaRef="bd:553766">sent</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP" join="right">Skattstovuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="áleggja" msd="LSNSN" lemmaRef="bd:576273">álagt</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP">Skattstovuni</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="almannastova" msd="SFSAAP" lemmaRef="bd:519032">Almannastovuna</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="rættur" msd="APSNSA" lemmaRef="bd:564347">rætta</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="kærur" msd="SMSDAr" join="right" lemmaRef="bd:554957">kæraranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="8.2.2006" msd="NOgnc" join="right">8.2.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-37" msd="NOgnc">05-02-21-37</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">Vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="nokta" msd="VNAAS3" lemmaRef="bd:552419">noktaði</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" join="right" lemmaRef="bd:538004">hall</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="staðfesta" msd="LSFSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattur" msd="SMSDAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr" join="right">avgjaldskærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="8.2.2006" msd="NOgnc" join="right">8.2.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-43" msd="NOgnc">05-02-21-43</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">Full</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ymiskur" msd="APSFPD" lemmaRef="bd:558120">ymiskum</w>
+            <w lemma="orsøka" msd="SFPDar">orsøkum</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="land" msd="SNSAAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="síðari" msd="DNS" lemmaRef="bd:586807">síðst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="31." msd="NOgnc">31.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAP">Skattakærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fullur" msd="APWFSN" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSNAr" lemmaRef="bd:527491">skattskyldan</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="land" msd="SNSAAr" lemmaRef="bd:527776">landið</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00177.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00177.xml
new file mode 100644
index 0000000000000000000000000000000000000000..1b7caf2c27c5b77ecbbafbc60c09ac945691ba32
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00177.xml
@@ -0,0 +1,537 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-7b1da89cb8854219" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="291" xml:lang="en">291 words</measure>
+        <measure unit="tokens" quantity="339" xml:lang="en">339 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-7b1da89cb8854219</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1785/samandráttur-14-11-2007.docx?s=rJoqs-LbW5hvUjWdw0ndCgL7jL8</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1785/samandr%C3%A1ttur-14-11-2007.docx?s=rJoqs-LbW5hvUjWdw0ndCgL7jL8</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="6" />
+          <tagUsage gi="pc" occurs="48" />
+          <tagUsage gi="s" occurs="12" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="291" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-31-50" msd="NOgnc">07-03-31-50</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="íløgu-mvg" msd="SFSNar">íløgu-mvg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="bilur" msd="SMSNar" lemmaRef="bd:542624">bilur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="útróðrarmaður" msd="SMSNar" lemmaRef="bd:568024">Útróðrarmaður</w>
+            <w lemma="ynskja" msd="VNAAS3" lemmaRef="bd:554065">ynskti</w>
+            <w lemma="íløgu-mvg" msd="SFSAar">íløgu-mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="afturgjalda" msd="LSNSA" join="right" lemmaRef="bd:582468">afturgoldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="nokta" msd="VNAAS3" lemmaRef="bd:552419">noktaði</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="brúka" msd="LSMSN" lemmaRef="bd:588027">brúktur</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="lyfta" msd="VUAtnp" lemmaRef="bd:553804">lyft</w>
+            <w lemma="próvbyrða" msd="SFSAAr" lemmaRef="bd:544079">próvbyrðuna</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="brúka" msd="LSMSN" lemmaRef="bd:588027">brúktur</w>
+            <w lemma="vinnuligur" msd="DNd" join="right" lemmaRef="bd:557165">vinnuliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">bústaður</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiðsstaður" msd="SMSDAr">arbeiðsstaðnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="koyring" msd="SFSAar" join="right" lemmaRef="bd:525225">koyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="koyra" msd="VNAAS3" lemmaRef="bd:553384">koyrdi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="bústaður" msd="SMSDAr" lemmaRef="bd:566891">bústaðnum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bátur" msd="SMSAAr" join="right" lemmaRef="bd:542627">bátin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harafturat" msd="DNd" lemmaRef="bd:587267">Harafturat</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="greiða" msd="VUAtnp" lemmaRef="bd:553662">greitt</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="tveyeini" msd="NCNPN">tveyeini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="húski" msd="SNSDAr" join="right" lemmaRef="bd:529986">húskinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="óegnaður" msd="APSMSN" lemmaRef="bd:580146">óegnaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatbrúk" msd="SNSAar" join="right">privatbrúk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="lukta" msd="VNAAS3" lemmaRef="bd:552423">luktaði</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="illa" msd="DNd" lemmaRef="bd:578469">illa</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="privatbrúk" msd="SNSAar" join="right">privatbrúk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-21-54" msd="NOgnc">07-02-21-54</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="útróðrabátur" msd="SMSNar">útróðrabátur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinnuligur" msd="APSMSN" lemmaRef="bd:557165">vinnuligur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APSFSD" lemmaRef="bd:554524">Kommunalari</w>
+            <w lemma="skattakærunevnd" msd="SFSDaP">Skattakærunevnd</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="kærur" msd="SMSDar" lemmaRef="bd:554957">kærara</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bátarakstur" msd="SMSDar" join="right">bátarakstri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hædd" msd="SFSNar" lemmaRef="bd:534305">hædd</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="trupulleiki" msd="SMPNar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="motorur" msd="SMSDar" lemmaRef="bd:540562">motori</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="geari" msd="SMSDar" join="right">geari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="somikið" msd="DNd">somikið</w>
+            <w lemma="lágur" msd="APSFSN" join="right" lemmaRef="bd:555839">lág</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hall" msd="SNSNAr" lemmaRef="bd:538004">hallið</w>
+            <w lemma="somikið" msd="DNd">somikið</w>
+            <w lemma="stórur" msd="APSNSN" join="right" lemmaRef="bd:578418">stórt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avreiðing" msd="SFPNAr" lemmaRef="bd:524482">avreiðingarnar</w>
+            <w lemma="somikið" msd="DNd">somikið</w>
+            <w lemma="fáur" msd="APSFPN" join="right" lemmaRef="bd:564415">fáar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="síðis" msd="DNd" lemmaRef="bd:587708">síðis</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="meting" msd="SNSAar" join="right" lemmaRef="bd:525414">meting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-22-37" msd="NOgnc">07-02-22-37</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lønarafturhald" msd="SNSNar">lønarafturhald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="heimvísing" msd="SFSNar">heimvísing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="meting" msd="SFSAar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjaldføri" msd="SNSDAr" lemmaRef="bd:585720">gjaldførinum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="136" msd="NOgnc">136</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kærur" msd="APSNSN" lemmaRef="bd:554957">Kært</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lønarafturhald" msd="SNSAar" join="right">lønarafturhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="heimvísa" msd="VIAtnp">heimvísa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="útrokning" msd="SFSAar" lemmaRef="bd:526596">útrokning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjaldføri" msd="SNSDAr" lemmaRef="bd:585720">gjaldførinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" join="right" lemmaRef="bd:554957">kæraranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="hædd" msd="SFSAar" lemmaRef="bd:534305">hædd</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="frítíðarløn" msd="SFSNAr" lemmaRef="bd:534016">frítíðarlønin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="tøkur" msd="APSFSN" lemmaRef="bd:555502">tøk</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" join="right" lemmaRef="bd:576164">halda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="áseta" msd="LWNSN" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="minstamark" msd="SNSAar">minstamark</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lív" msd="SNSGAr" lemmaRef="bd:576936">lívsins</w>
+            <w lemma="uppihald" msd="SNSAar" join="right" lemmaRef="bd:518800">uppihald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00178.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00178.xml
new file mode 100644
index 0000000000000000000000000000000000000000..430f9452cd076be3bd679a7a4f9344f501a4232e
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00178.xml
@@ -0,0 +1,4460 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-7b596dddd9d59a17" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="3348" xml:lang="en">3348 words</measure>
+        <measure unit="tokens" quantity="3900" xml:lang="en">3900 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-7b596dddd9d59a17</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1913/taks-vegleiðing-um-transfer-pricing.pdf?s=PNXEDMtwOyCBdCQCh2hJDiDvehg</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1913/taks-veglei%C3%B0ing-um-transfer-pricing.pdf?s=PNXEDMtwOyCBdCQCh2hJDiDvehg</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="56" />
+          <tagUsage gi="pc" occurs="552" />
+          <tagUsage gi="s" occurs="143" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="3348" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing" msd="F">pricing</w>
+            <w lemma="útgávudagur" msd="SMSNar" join="right" lemmaRef="bd:568653">Útgávudagur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="24.3.2017" msd="NOgnc">24.3.2017</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">vegleiðing</w>
+            <w lemma="lýsir" msd="VNAPS3">lýsir</w>
+            <w lemma="yvirskipaður" msd="DNd" lemmaRef="bd:580375">yvirskipað</w>
+            <w lemma="regla" msd="SFPAAr" lemmaRef="bd:522235">reglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWFSD" lemmaRef="bd:559144">føroysku</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing" msd="F" join="right">pricing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="lýsir" msd="VNAPS3">lýsir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skylda" msd="SFSAAr" lemmaRef="bd:522870">skylduna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skjalprógva" msd="VIAtnp" lemmaRef="bd:552750">skjalprógva</w>
+            <w lemma="prísur" msd="SMPAar" lemmaRef="bd:566661">prísir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPAar" join="right" lemmaRef="bd:536371">treytir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="handilsligur" msd="APSNPD" lemmaRef="bd:556960">handilsligum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarligur" msd="APSNPD" lemmaRef="bd:556661">fíggjarligum</w>
+            <w lemma="viðurskifti" msd="SNPDar" lemmaRef="bd:573245">viðurskiftum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelagsskapur" msd="SMSDar" join="right">áhugafelagsskapi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="OECD-vegleiðing" msd="SgncaP">OECD-vegleiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing" msd="F" join="right">pricing</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="OECD" msd="SgncaP" join="left">OECD</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="Pricing" msd="F">Pricing</w>
+            <w lemma="Guidelines" msd="F">Guidelines</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="multinationalur" msd="F" lemmaRef="bd:554508">Multinational</w>
+            <w lemma="Enterprises" msd="F">Enterprises</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Administrations" msd="F">Administrations</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Guidelines" msd="F" join="right">Guidelines</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">Partar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="OECD-veg-leiðing" msd="SFSDAP">OECD-vegleiðingini</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="dagføra" msd="LSMPN" join="right" lemmaRef="bd:553405">dagførdir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dagføringarnar" msd="SFPNAr">dagføringarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2015" msd="NOgnc">2015</w>
+            <w lemma="útgeva" msd="LSFPN" lemmaRef="bd:576085">útgivnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="frágreiðing" msd="SFPDAr" lemmaRef="bd:524890">frágreiðingunum</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Aligning" msd="F" join="left">Aligning</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="Pricing" msd="F">Pricing</w>
+            <w lemma="Outcomes" msd="F">Outcomes</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="Value" msd="F">Value</w>
+            <w lemma="Creation" msd="F" join="right">Creation</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Guidance" msd="F" join="left">Guidance</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="Pricing" msd="F">Pricing</w>
+            <w lemma="Documentation" msd="F">Documentation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Country-by-Country" msd="F">Country-by-Country</w>
+            <w lemma="Reporting" msd="F" join="right">Reporting</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="Dagføringarnar" msd="SFPNAr">Dagføringarnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="OECD-veg-leiðing" msd="SFSDAP">OECD-vegleiðingini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing" msd="F">pricing</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útgeva" msd="LSFPN" lemmaRef="bd:576085">útgivnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samlaður" msd="APSFSD" lemmaRef="bd:580045">samlaðari</w>
+            <w lemma="útgáva" msd="SFSDar" join="right" lemmaRef="bd:524332">útgávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="meginregla" msd="SFSDAr" lemmaRef="bd:521530">meginregluni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="armslongd" msd="SFSAar" lemmaRef="bd:533477">armslongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="SgncaP">a</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="SL" msd="TS" join="both">SL</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelagsskapur" msd="SMSDar">áhugafelagsskapi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="handilsligur" msd="APSNPD" lemmaRef="bd:556960">handilsligum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="búskaparligur" msd="APSNPD" lemmaRef="bd:556685">búskaparligum</w>
+            <w lemma="viðurskifti" msd="SNPDar" lemmaRef="bd:573245">viðurskiftum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="prísur" msd="SMPAar" lemmaRef="bd:566661">prísir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPAar" join="right" lemmaRef="bd:536371">treytir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="nýta" msd="VUAtnp" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSMPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Armslongdarmeginregla" msd="SFSNAr">Armslongdarmeginreglan</w>
+            <w lemma="Armslongdarmeginregla" msd="SFSNAr">Armslongdarmeginreglan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="áseting" msd="SFSAar" lemmaRef="bd:526495">áseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="prísur" msd="SMPDar" lemmaRef="bd:566708">prísum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPDar" lemmaRef="bd:536371">treytum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelagsskapur" msd="SMSDar">áhugafelagsskapi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lýst" msd="LSFSN">lýst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="SL" msd="TS">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="fevndur" msd="SFSNar" lemmaRef="bd:579113">Fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="regla" msd="SFSDAr" lemmaRef="bd:522235">regluni</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skattskyldugur" msd="APSNPN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útlendskur" msd="APSMPN" lemmaRef="bd:557701">útlendskir</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="løgfrøðiligur" msd="APSMPN" lemmaRef="bd:556464">løgfrøðiligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="løgfrøðiligur" msd="APSMPD" lemmaRef="bd:556464">løgfrøðiligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtak" msd="SNSDar" lemmaRef="bd:537219">samtaki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgfrøðiligur" msd="APSMSA" lemmaRef="bd:556464">løgfrøðiligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="skattskyldig" msd="APSMSA">skattskyldig</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtak" msd="SNSDar" lemmaRef="bd:537219">samtaki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgfrøðiligur" msd="APSMSA" lemmaRef="bd:556464">løgfrøðiligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sbr." msd="TT">sbr.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" join="right" lemmaRef="bd:576280">skilja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samur" msd="PIMpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="eigari" msd="SMPNar" lemmaRef="bd:513834">eigarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="felag" msd="SNPDAr" join="right" lemmaRef="bd:535493">feløgunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tamarhald" msd="SNSNar" lemmaRef="bd:583138">Tamarhald</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="skilja" msd="VIMtnp" join="right" lemmaRef="bd:576280">skiljast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattskyldigi" msd="APWMSN">skattskyldigi</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innskotspeningur" msd="SMSDAr" lemmaRef="bd:539871">innskotspeninginum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" lemmaRef="bd:519109">atkvøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="útlendskur" msd="APSMSN" join="right" lemmaRef="bd:557701">útlendskur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimahoyrandi" msd="Adegnc" lemmaRef="bd:563956">heimahoyrandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Grønland" msd="SNSDaP" lemmaRef="bd:584624">Grønlandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fremmandur" msd="APSNSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDar" join="right" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PIFpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="fjøld" msd="SFSNar" lemmaRef="bd:533927">fjøld</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldigum" msd="SMPDar">skattskyldigum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsingarskylda" msd="SFSDar">upplýsingarskyldu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="krav" msd="SNSDAr" lemmaRef="bd:537766">kravinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skjalprógv" msd="SNSAar">skjalprógv</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="meginregla" msd="SFSDAr" lemmaRef="bd:521530">meginregluni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="armslongd" msd="SFSAar" lemmaRef="bd:533477">armslongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc">2</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="løgfrøðiligur" msd="APSMPN" lemmaRef="bd:556464">Løgfrøðiligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="løgfrøðiligur" msd="APSMPA" lemmaRef="bd:556464">løgfrøðiligar</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="deyðsbúgv" msd="SFPAar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ymiskur" msd="APSNSD" lemmaRef="bd:558120">ymiskum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skattskyldig" msd="APSNPN">skattskyldig</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="kommandittfeløg" msd="SNPAar" join="right">kommandittfeløg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="treyt" msd="SFSNar" join="right" lemmaRef="bd:536371">treyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løgfrøðiligur" msd="APWMSN" lemmaRef="bd:556464">løgfrøðiligi</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sjálvstøðugur" msd="APSNSN" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="skattasubjekt" msd="SNSNar" join="right">skattasubjekt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">Fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">Fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="handilsstaður" msd="SMSNar" join="right">handilsstaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fyritøka" msd="SFSDar" join="right" lemmaRef="bd:520155">fyritøku</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSDar" join="left" lemmaRef="bd:535493">felagi</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lutvísur" msd="DNd" lemmaRef="bd:557628">lutvíst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" join="right" lemmaRef="bd:576063">rikið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstaði</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útlendskur" msd="APSMPN" lemmaRef="bd:557701">útlendskir</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løgfrøðiligur" msd="APSMPN" lemmaRef="bd:556464">løgfrøðiligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" lemmaRef="bd:535659">rakstrarstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="meginregla" msd="SFSDAr" lemmaRef="bd:521530">meginregluni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="armslongd" msd="SFSAar" lemmaRef="bd:533477">armslongd</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eigari" msd="SMPNar" lemmaRef="bd:513834">Eigarar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sameigari" msd="SMPNar" join="right" lemmaRef="bd:547293">sameigarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sam-løgu-maður" msd="SMPNar">samløgumenn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sam-út-gerðar-maður" msd="SMPNar" join="right">samútgerðarmenn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skattskyldugur" msd="APSMPN" lemmaRef="bd:554319">skattskyldugir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="d" msd="TT" join="right">d</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="SL" msd="TS">SL</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="útlendskur" msd="APWMSN" lemmaRef="bd:557701">útlendski</w>
+            <w lemma="løgfrøðiligur" msd="APWMSN" lemmaRef="bd:556464">løgfrøðiligi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="likamligur" msd="APWMSN" lemmaRef="bd:556552">likamligi</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fastur" msd="APWMSN" lemmaRef="bd:561118">fasti</w>
+            <w lemma="rakstrarstaður" msd="SMSNAr" join="right">rakstrarstaðurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="SL" msd="TS">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSDar" lemmaRef="bd:513890">litra</w>
+            <w lemma="d" msd="TT" join="right">d</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="fevna" msd="LSMSN" lemmaRef="bd:553332">fevndur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="SL" msd="TS">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útlendskur" msd="APSMPN" lemmaRef="bd:557701">útlendskir</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felagsskapur" msd="SMPNar" lemmaRef="bd:565933">felagsskapir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNAr" lemmaRef="bd:572116">Dømið</w>
+            <w lemma="omanfyri" msd="DNd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="vísa" msd="VNAPS3" join="right" lemmaRef="bd:553515">vísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="føroyskur" msd="APSNPN" lemmaRef="bd:559144">føroysk</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNAr" lemmaRef="bd:572116">Dømið</w>
+            <w lemma="omanfyri" msd="DNd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="vísa" msd="VNAPS3" join="right" lemmaRef="bd:553515">vísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="útlendskur" msd="APSNPN" lemmaRef="bd:557701">útlendsk</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="móðurfelag" msd="SNSNar" lemmaRef="bd:535623">Móðurfelag</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="FR" msd="TS">FR</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="útland" msd="SNSNaP" lemmaRef="bd:528102">Útland</w>
+            <w lemma="P1" msd="TS">P1</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="FR" msd="TS">FR</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="útland" msd="SNSNaP" lemmaRef="bd:528102">Útland</w>
+            <w lemma="móðurfelag" msd="SNSNar" lemmaRef="bd:535623">Móðurfelag</w>
+            <w lemma="útland" msd="SNSNar" lemmaRef="bd:528102">útland</w>
+            <w lemma="FR" msd="TS">FR</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="P1" msd="TS">P1</w>
+            <w lemma="útland" msd="SNSNar" lemmaRef="bd:528102">útland</w>
+            <w lemma="FR" msd="TS">FR</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc">3</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">Fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="áseta" msd="VNAPP3" join="right" lemmaRef="bd:576366">áseta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="slíkur" msd="PIMpSA" lemmaRef="bd:555427">slíkan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" join="right" lemmaRef="bd:535659">rakstrarstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hugtak" msd="SNSNAr" lemmaRef="bd:537698">hugtakið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fastur" msd="APSMSN" join="left" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="tulka" msd="LSNSN" lemmaRef="bd:549997">tulkað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvískattasáttmáli" msd="SMPDar" join="right" lemmaRef="bd:548171">tvískattasáttmálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lýst" msd="LSNSN">lýst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="modellsáttmáli" msd="SMSDAr">modellsáttmálanum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="OECD" msd="SgncaP" join="right">OECD</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar">rakstrarstaður</w>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a." msd="TT">a.</w>
+            <w lemma="stað" msd="SNSAar" join="right" lemmaRef="bd:535747">stað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="haðan" msd="CS" lemmaRef="bd:587272">haðan</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="stjórna" msd="LSNSN" join="right" lemmaRef="bd:551061">stjórnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b." msd="TT">b.</w>
+            <w lemma="deild" msd="SFSAar" join="right" lemmaRef="bd:533717">deild</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="c." msd="TT">c.</w>
+            <w lemma="skrivstova" msd="SFSAar" join="right" lemmaRef="bd:522825">skrivstovu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d." msd="TT">d.</w>
+            <w lemma="verksmiðja" msd="SFSAar" join="right" lemmaRef="bd:524013">verksmiðju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="e." msd="TT">e.</w>
+            <w lemma="verkstaður" msd="SMSAar" lemmaRef="bd:566942">verkstað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="f." msd="TT">f.</w>
+            <w lemma="nám" msd="SNSGar" join="right" lemmaRef="bd:576960">náms</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="olja" msd="SFSAar" join="right" lemmaRef="bd:521918">olju</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gasskelda" msd="SFSAar" join="right">gasskeldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grótbrot" msd="SNSAar" lemmaRef="bd:515181">grótbrot</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="einhvør" msd="PIMpSA" lemmaRef="bd:587910">einhvønn</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="staður" msd="SMSAar" join="right" lemmaRef="bd:566929">stað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="náttúruríkidømi" msd="SNSNar" lemmaRef="bd:573737">náttúruríkidømi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="vinna" msd="LSNSN" join="right" lemmaRef="bd:575908">vunnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bygg" msd="SNPNar" join="right" lemmaRef="bd:528483">Byggi</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nýgerð" msd="APSFPN" join="right" lemmaRef="bd:534978">nýgerðar</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innlegging" msd="SFPNar" join="right" lemmaRef="bd:525121">innleggingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppsetingarætlan" msd="SFPNar">uppsetingarætlanir</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hugtak" msd="SNSAAr" lemmaRef="bd:537698">hugtakið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fastur" msd="APSMSN" join="left" lemmaRef="bd:561118">fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSFSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiða" msd="LSNSN" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ætlan" msd="SFPDAr" lemmaRef="bd:536752">ætlanunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">Sama</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ráðlegging" msd="SFSAar" join="right" lemmaRef="bd:525700">ráðlegging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSAar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráðgeving" msd="SFSAar" lemmaRef="bd:525699">ráðgeving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="persónligur" msd="APSFSA" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="hjálp" msd="SFSAar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="ætlan" msd="SFPAar" join="right" lemmaRef="bd:536752">ætlanir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="art" msd="TT" join="right" lemmaRef="bd:576816">art</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvískattasáttmáli" msd="SMPDar" lemmaRef="bd:548171">tvískattasáttmálum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" join="right" lemmaRef="bd:535659">rakstrarstað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="innrætting" msd="SFPNar" lemmaRef="bd:525129">innrættingar</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="goyma" msd="VIAtnp" join="right" lemmaRef="bd:553294">goyma</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sýna" msd="VIAtnp" lemmaRef="bd:551216">sýna</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útflýggja" msd="VIAtnp" lemmaRef="bd:549766">útflýggja</w>
+            <w lemma="vøra" msd="SFSAar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="vørugoymsla" msd="SFSAar" join="right" lemmaRef="bd:524143">vørugoymslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="ein" msd="ASWNSN" lemmaRef="bd:564397">einasta</w>
+            <w lemma="endamál" msd="SNSNar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="goyma" msd="VIAtnp" join="right" lemmaRef="bd:553294">goyma</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sýna" msd="VIAtnp" lemmaRef="bd:551216">sýna</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útflýggja" msd="VIAtnp" lemmaRef="bd:549766">útflýggja</w>
+            <w lemma="vøra" msd="SFSAar" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="goymsla" msd="SFSAar" join="right" lemmaRef="bd:520288">goymslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vøra" msd="SFSNar" lemmaRef="bd:524139">vøra</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="virka" msd="VIMtnp" lemmaRef="bd:550105">virkast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="handilsstaður" msd="SMSNar">handilsstaður</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hava" msd="LSMSN" lemmaRef="bd:576399">havdur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="keypa" msd="VIAtnp" lemmaRef="bd:553478">keypa</w>
+            <w lemma="vøra" msd="SFSAar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="savna" msd="VIAtnp" lemmaRef="bd:551145">savna</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="handilsstaður" msd="SMSNar">handilsstaður</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hava" msd="LSMSN" lemmaRef="bd:576399">havdur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyrireika" msd="Adegnc" lemmaRef="bd:549884">fyrireikandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="styðjandi" msd="Adegnc">styðjandi</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slag</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="handilsstaður" msd="SMSNar">handilsstaður</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hava" msd="LSMSN" lemmaRef="bd:576399">havdur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hyggja" msd="SFSDar" lemmaRef="bd:520558">hyggju</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="blanding" msd="SFSAar" lemmaRef="bd:524541">blanding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áðurnevndur" msd="APWNSD" lemmaRef="bd:579127">áðurnevnda</w>
+            <w lemma="virksemi" msd="SNSDar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="handilsstaður" msd="SMSDAr">handilsstaðnum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fyrireika" msd="Adegnc" lemmaRef="bd:549884">fyrireikandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="styðjandi" msd="Adegnc">styðjandi</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="leiðsla" msd="SFSGAr" lemmaRef="bd:521189">Leiðslunnar</w>
+            <w lemma="sæti" msd="SNSNar" lemmaRef="bd:573015">sæti</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útlendskur" msd="APSNPN" lemmaRef="bd:557701">útlendsk</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útlendskur" msd="APSMPN" lemmaRef="bd:557701">útlendskir</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="o.tíl." msd="TS">o.tíl.</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="veruligur" msd="APWFSN" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="leiðsla" msd="SFSNAr" lemmaRef="bd:521189">leiðslan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samur" msd="DNd" lemmaRef="bd:562852">sama</w>
+            <w lemma="hvar" msd="CS" lemmaRef="bd:587309">hvar</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" join="right" lemmaRef="bd:576367">skrásett</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="o.tíl." msd="TS">o.tíl.</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvar" msd="CS" lemmaRef="bd:587309">hvar</w>
+            <w lemma="veruligur" msd="APWFSN" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="leiðsla" msd="SFSNAr" lemmaRef="bd:521189">leiðslan</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="meginregla" msd="SFSDAr" lemmaRef="bd:521530">meginregluni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="armslongd" msd="SFSAar" lemmaRef="bd:533477">armslongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="SL" msd="TS">SL</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc">4</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tamarhald" msd="SNSNar" lemmaRef="bd:583138">Tamarhald</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc">a</w>
+            <w lemma="tamarhald" msd="SNSNar" lemmaRef="bd:583138">Tamarhald</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc">a</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tann" msd="PDMpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" join="right" lemmaRef="bd:514256">sum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innskotspeningur" msd="SMSDAr" join="right" lemmaRef="bd:539871">innskotspeninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" join="right" lemmaRef="bd:519109">atkvøðunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">Beinleiðis</w>
+            <w lemma="tamarhald" msd="SNSNar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="dømi" msd="SNPNAr" lemmaRef="bd:572116">Dømini</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">niðanfyri</w>
+            <w lemma="vísa" msd="VNAPP3" join="right" lemmaRef="bd:553515">vísa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eiga" msd="VIAtnp" lemmaRef="bd:576382">eiga</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innskotspeningur" msd="SMSDAr" lemmaRef="bd:539871">innskotspeninginum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" lemmaRef="bd:519109">atkvøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="tamarhald" msd="SNSAar" join="right" lemmaRef="bd:583138">tamarhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="móðurfelag" msd="SNSNAr" lemmaRef="bd:535623">móðurfelagið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innskotspeningur" msd="SMSDAr" join="right" lemmaRef="bd:539871">innskotspeninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="móðurfelag" msd="SNSNAr" lemmaRef="bd:535623">móðurfelagið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" join="right" lemmaRef="bd:519109">atkvøðunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innskotspeningur" msd="SMSDAr" join="right" lemmaRef="bd:539871">innskotspeninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" join="right" lemmaRef="bd:519109">atkvøðunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">Óbeinleiðis</w>
+            <w lemma="tamarhald" msd="SNSNar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">óbeinleiðis</w>
+            <w lemma="tamarhald" msd="SNSAar" join="right" lemmaRef="bd:583138">tamarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="umvegis" msd="DGd" lemmaRef="bd:587483">umvegis</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="holdingfelag" msd="SNSAar">holdingfelag</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="løgfrøðiligur" msd="APSMSD" lemmaRef="bd:556464">løgfrøðiligum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samanhangur" msd="SMSDar" lemmaRef="bd:531998">samanhangi</w>
+            <w lemma="munur" msd="SMSNar" lemmaRef="bd:565797">munur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="umvegis" msd="DGd" lemmaRef="bd:587483">umvegis</w>
+            <w lemma="ognarlutur" msd="SMSAar" lemmaRef="bd:566127">ognarlut</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="atkvøðurættur" msd="SFSAar" join="right" lemmaRef="bd:566091">atkvøðurætt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="móðurfelag" msd="SNSNar" join="right" lemmaRef="bd:535623">Móðurfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útland" msd="SNSNar" lemmaRef="bd:528102">útland</w>
+            <w lemma="dótturfelag" msd="SNPNar" lemmaRef="bd:535482">Dótturfeløg</w>
+            <w lemma="&gt;50" msd="NOgnc" join="right">&gt;50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">Felag</w>
+            <w lemma="&gt;50" msd="NOgnc" join="right">&gt;50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="P1" msd="SgncaP">P1</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ognarlutur" msd="SMSNar" lemmaRef="bd:566127">Ognarlutur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="atkvøðurættur" msd="SMSNar" lemmaRef="bd:566091">Atkvøðurættur</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">óbeinleiðis</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="umvegis" msd="DGd" lemmaRef="bd:587483">umvegis</w>
+            <w lemma="atkvøðurættur" msd="SFSAar" join="right" lemmaRef="bd:566091">atkvøðurætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="annarhvør" msd="PINpSN" lemmaRef="bd:587909">annaðhvørt</w>
+            <w lemma="einsamal" msd="DNd" lemmaRef="bd:563595">einsamalt</w>
+            <w lemma="umvegis" msd="DGd" lemmaRef="bd:587483">umvegis</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" lemmaRef="bd:519109">atkvøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C" msd="SNSDar" join="right">C</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="samtak" msd="SNSDar" lemmaRef="bd:537219">samtaki</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" join="right" lemmaRef="bd:519109">atkvøðunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tamarhald" msd="SNSNar" lemmaRef="bd:583138">Tamarhald</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="tamarhald" msd="SNSNar" lemmaRef="bd:583138">Tamarhald</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="staðfesta" msd="VIMtnp" lemmaRef="bd:553837">staðfestast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">óbeinleiðis</w>
+            <w lemma="ognarlutur" msd="SMPNar" lemmaRef="bd:566127">ognarlutir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="atkvøðurættur" msd="SMPNar" lemmaRef="bd:566091">atkvøðurættir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSMPN" lemmaRef="bd:550959">roknaðir</w>
+            <w lemma="uppí" msd="DNd" join="right" lemmaRef="bd:586851">uppí</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="B" msd="TS">B</w>
+            <w lemma="65" msd="NOgnc" join="right">65</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="80" msd="NOgnc" join="right">80</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="B" msd="TS">B</w>
+            <w lemma="70" msd="NOgnc" join="right">70</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="70" msd="NOgnc" join="right">70</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="C" msd="SgncaP" join="right">C</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="52" msd="NOgnc" join="right">52</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr">partapeninginum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="65" msd="NOgnc" join="both">65</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="*" msd="KO" join="both">*</pc>
+            <w lemma="80" msd="NOgnc" join="both">80</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="C" msd="SgncaP" join="right">C</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="49" msd="NOgnc" join="right">49</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C" msd="SNSDar">C</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="70" msd="NOgnc" join="both">70</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="*" msd="KO" join="both">*</pc>
+            <w lemma="70" msd="NOgnc" join="both">70</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="55" msd="NOgnc" join="right">55</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="67" msd="NOgnc" join="right">67</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="55" msd="NOgnc" join="right">55</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" lemmaRef="bd:519109">atkvøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="B" msd="SgncaP" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="B." msd="SgncaP">B.</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="67" msd="NOgnc" join="right">67</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" lemmaRef="bd:519109">atkvøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="beinleiðis" msd="Adegnc" lemmaRef="bd:586828">beinleiðis</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="C." msd="SgncaP">C.</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">óbeinleiðis</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="umvegis" msd="DGd" lemmaRef="bd:587483">umvegis</w>
+            <w lemma="atkvøðurættur" msd="SMSAar" join="right" lemmaRef="bd:566091">atkvøðurætt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="6" msd="NOgnc">6</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ognarlutur" msd="SMSNar" lemmaRef="bd:566127">Ognarlutur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="atkvøðurættur" msd="SMSNar" lemmaRef="bd:566091">Atkvøðurættur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="70" msd="NOgnc" join="right">70</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="70" msd="NOgnc" join="right">70</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="70" msd="NOgnc" join="right">70</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr">partapeninginum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="70" msd="NOgnc" join="right">70</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr">partapeninginum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="49" msd="NOgnc" join="right">49</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C" msd="SgncaP" join="right">C</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDAr">partapeninginum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">Harvið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="49" msd="NOgnc" join="right">49</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="54" msd="NOgnc" join="right">54</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="B" msd="TS">B</w>
+            <w lemma="55" msd="NOgnc" join="right">55</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="45" msd="NOgnc" join="right">45</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="ráða" msd="VNAPS3" lemmaRef="bd:576406">ræður</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="55" msd="NOgnc" join="right">55</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðurættur" msd="SMSDAr" lemmaRef="bd:566091">atkvøðurættinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="B" msd="SgncaP" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="ráða" msd="VNAPS3" lemmaRef="bd:576406">ræður</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="45" msd="NOgnc" join="right">45</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðurættur" msd="SMSDAr" lemmaRef="bd:566091">atkvøðurættinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="45" msd="NOgnc" join="right">45</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðurættur" msd="SMSDAr" lemmaRef="bd:566091">atkvøðurættinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">Harvið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="45" msd="NOgnc" join="right">45</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðurættur" msd="SMSDAr" lemmaRef="bd:566091">atkvøðurættinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="óbeinleiðis" msd="Adegnc" lemmaRef="bd:586829">óbeinleiðis</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <pc lemma="B" msd="KO">B</pc>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðurættur" msd="SMSDAr" lemmaRef="bd:566091">atkvøðurættinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðurættur" msd="SMSDAr" lemmaRef="bd:566091">atkvøðurættinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C." msd="TS">C.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="7" msd="NOgnc">7</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samtak" msd="SNSDar" lemmaRef="bd:537219">samtaki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgfrøðiligur" msd="APSMSA" lemmaRef="bd:556464">løgfrøðiligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">Skattskyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtak" msd="SNSDar" lemmaRef="bd:537219">samtaki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgfrøðiligur" msd="APSMSA" lemmaRef="bd:556464">løgfrøðiligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="skattskyldugur" msd="APSFSD" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtak" msd="SNSDar" lemmaRef="bd:537219">samtaki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="løgfrøðiligur" msd="APSMSA" lemmaRef="bd:556464">løgfrøðiligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" join="right" lemmaRef="bd:576280">skilja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samur" msd="PIMpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="eigari" msd="SMPNar" lemmaRef="bd:513834">eigarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="felag" msd="SNPDAr" join="right" lemmaRef="bd:535493">feløgunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tamarhald" msd="SNSNar" lemmaRef="bd:583138">Tamarhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skilja" msd="VIMtnp" lemmaRef="bd:576280">skiljast</w>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tamarhald" msd="SNSNar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="lýst" msd="LSNSN">lýst</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="systurfelag" msd="SNPNAr" lemmaRef="bd:535770">systurfeløgini</w>
+            <w lemma="dóttir" msd="SFSNar" lemmaRef="bd:543962">dóttir</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtak" msd="SNSDar" lemmaRef="bd:537219">samtaki</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" join="right" lemmaRef="bd:513722">annan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="dótturfelag" msd="SNPNAr" lemmaRef="bd:535482">dótturfeløgini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtak" msd="SNSDar" lemmaRef="bd:537219">samtaki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="móðurfelag" msd="SNSAAr" join="right" lemmaRef="bd:535623">móðurfelagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirsum" msd="CS" lemmaRef="bd:577232">eftirsum</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="dótturfelag" msd="SNPDAr" join="right" lemmaRef="bd:535482">dótturfeløgunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="LSMPN" lemmaRef="bd:553332">fevndir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">ofta</w>
+            <w lemma="partaeigari" msd="SMPNar" join="right" lemmaRef="bd:546925">partaeigarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutaeigari" msd="SMPNar">lutaeigarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvstøðugur" msd="DNd" lemmaRef="bd:554392">sjálvstøðugt</w>
+            <w lemma="vinnurekandi" msd="Adegnc" join="right" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="likamligur" msd="APSMSD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSGAr" lemmaRef="bd:576938">lógarinnar</w>
+            <w lemma="merking" msd="SFSDar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="fevna" msd="LSMSN" lemmaRef="bd:553332">fevndur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="B" msd="TS">B</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðurættur" msd="SMSDAr" lemmaRef="bd:566091">atkvøðurættinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="B" msd="TS">B</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðurættur" msd="SMSDAr" lemmaRef="bd:566091">atkvøðurættinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøðurættur" msd="SMSDAr" lemmaRef="bd:566091">atkvøðurættinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">Tískil</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="dóttir" msd="SFSNar" lemmaRef="bd:543962">Dóttir</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="dóttir" msd="SFSNar" lemmaRef="bd:543962">Dóttir</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="dóttir" msd="SFSNar" lemmaRef="bd:543962">Dóttir</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="móðir" msd="SFSNar" lemmaRef="bd:543943">Móðir</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="8" msd="NOgnc">8</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="P1" msd="SgncaP">P1</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="P2" msd="SgncaP">P2</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDAr" lemmaRef="bd:538228">partabrøvunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dóttir" msd="SFSDaP" join="right" lemmaRef="bd:543962">Dóttur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="hjún" msd="SNPNAr" lemmaRef="bd:515330">hjúnini</w>
+            <w lemma="55" msd="NOgnc" join="right">55</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="harvið" msd="DNd" lemmaRef="bd:587891">harvið</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">Vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">tískil</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="M">a</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hvør" msd="PQNpPA" lemmaRef="bd:587906">Hvørji</w>
+            <w lemma="handilsligur" msd="APSNPA" lemmaRef="bd:556960">handilslig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="búskaparligur" msd="APSNPA" lemmaRef="bd:556685">búskaparlig</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="SgncaP">a</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="viðmerking" msd="SFPDAr" lemmaRef="bd:526425">viðmerkingunum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc">a</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="handilsligur" msd="APSNPN" lemmaRef="bd:556960">handilslig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="búskaparligur" msd="APSNPN" lemmaRef="bd:556685">búskaparlig</w>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="skilja" msd="VIMtnp" lemmaRef="bd:576280">skiljast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handilsligur" msd="APSNSD" lemmaRef="bd:556960">handilsligum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="búskaparligur" msd="APSNSD" lemmaRef="bd:556685">búskaparligum</w>
+            <w lemma="samband" msd="SNSDar" join="right" lemmaRef="bd:527997">sambandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="tænastuveiting" msd="SFPNar" join="right" lemmaRef="bd:526223">tænastuveitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lánsveiting" msd="SFPNar" join="right" lemmaRef="bd:525341">lánsveitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ognarflyting" msd="SFPNar">ognarflytingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="immateriel" msd="APSNPN">immateriel</w>
+            <w lemma="aktivur" msd="SNPNar" lemmaRef="bd:555225">aktiv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSNPN" lemmaRef="bd:576191">latin</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" join="right" lemmaRef="bd:586847">yvir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc">a</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="slag" msd="SNPAar" lemmaRef="bd:535723">sløg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handilsligur" msd="APSNPD" lemmaRef="bd:556960">handilsligum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="búskaparligur" msd="APSNPD" lemmaRef="bd:556685">búskaparligum</w>
+            <w lemma="viðurskifti" msd="SNPDar" join="right" lemmaRef="bd:573245">viðurskiftum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="t.d." msd="TS" join="right">t.d.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">Keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="umferðarogn" msd="SFPDar">umferðarognum</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="umferðarogn" msd="SFPDar">umferðarognum</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">Keyp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tænastu-inn-tøka" msd="SFPNar" join="right">Tænastuinntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="managment" msd="F">managment</w>
+            <w lemma="fees" msd="F">fees</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deild" msd="SMPNar" lemmaRef="bd:533717">deildir</w>
+            <w lemma="kostnaður" msd="SMPNar" lemmaRef="bd:566179">kostnaðir</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="Tænastuútreiðsla" msd="SFPNar" join="right">Tænastuútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="management" msd="F">management</w>
+            <w lemma="fees" msd="F">fees</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deild" msd="SMPNar" lemmaRef="bd:533717">deildir</w>
+            <w lemma="kostnaður" msd="SMPNar" lemmaRef="bd:566179">kostnaðir</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="leiga" msd="SFPNar" join="right" lemmaRef="bd:521183">Leigu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="leasinginntøkur" msd="SFPNar">leasinginntøkur</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="leiga" msd="SFPNar" join="right" lemmaRef="bd:521183">Leigu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="leasingútreiðslur" msd="SFPNar">leasingútreiðslur</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">Inntøkur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="immateriellum" msd="APSFPD">immateriellum</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="immateriellum" msd="APSFPD">immateriellum</w>
+            <w lemma="ogn" msd="SFPDar" lemmaRef="bd:576965">ognum</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="fíggjar-inn-tøka" msd="SFPNar">Fíggjarinntøkur</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="Fíggjarkostnaður" msd="SMPNar">Fíggjarkostnaðir</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="fáa" msd="LSNPN" lemmaRef="bd:576403">Fingin</w>
+            <w lemma="tilskot" msd="SFSNar" join="right" lemmaRef="bd:517324">tilskot</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirgeving" msd="SFSNar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">Givin</w>
+            <w lemma="tilskot" msd="SNSNar" join="right" lemmaRef="bd:517324">tilskot</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirgeving" msd="SFSNar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="inntøka" msd="SFPNar" lemmaRef="bd:520688">inntøkur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dóttir" msd="SFSNar" lemmaRef="bd:543962">Dóttir</w>
+            <w lemma="P2" msd="TS">P2</w>
+            <w lemma="P1" msd="SgncaP">P1</w>
+            <w lemma="hjún" msd="SFPNaP" lemmaRef="bd:515330">Hjún</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="9" msd="NOgnc">9</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">Nærstandandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="lýsing" msd="SFSDAr" lemmaRef="bd:525379">lýsingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hugtak" msd="SNSDAr" lemmaRef="bd:537698">hugtakinum</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="tamarhald" msd="SNSDar" join="both" lemmaRef="bd:583138">tamarhaldi</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="standa" msd="VNAPS3" join="right" lemmaRef="bd:576197">stendur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skilja" msd="VIMtnp" lemmaRef="bd:576280">skiljast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="skattskyldugur" msd="APWMSN" join="left" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">parta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innskotspeningur" msd="SMSDAr" lemmaRef="bd:539871">innskotspeninginum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ræði" msd="SNSAar" lemmaRef="bd:572770">ræði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" lemmaRef="bd:519109">atkvøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðmerking" msd="SFPNAr" lemmaRef="bd:526425">viðmerkingarnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <pc lemma="a" msd="KO">a</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="grein" msd="SFPAar" lemmaRef="bd:576666">greinar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="lýsa" msd="VNAPP3" join="right" lemmaRef="bd:527273">lýsa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="hugtak" msd="SNSNAr" lemmaRef="bd:537698">hugtakið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="nærstandandi" msd="Adegnc" join="both" lemmaRef="bd:563633">nærstandandi</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="allýsing" msd="SFSNar" lemmaRef="bd:524430">allýsing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="partaeigari" msd="SMPDar" lemmaRef="bd:546925">partaeigarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr">kapitalvinningsskattalógini</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="KVSL" msd="TS" join="both">KVSL</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tamarhald" msd="SNSAar" lemmaRef="bd:583138">tamarhald</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="íroknast" msd="VIMtnp">íroknast</w>
+            <w lemma="partabræv" msd="SNPNar" join="right" lemmaRef="bd:538228">partabrøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">niðanfyri</w>
+            <w lemma="nevna" msd="LWNPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="eiga" msd="VNAPP3" join="right" lemmaRef="bd:576382">eiga</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="løgfrøðiligur" msd="APSMPN" lemmaRef="bd:556464">Løgfrøðiligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="samtak" msd="SNSDar" lemmaRef="bd:537219">samtaki</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="eisini" msd="DNd" join="left" lemmaRef="bd:586826">eisini</w>
+            <w lemma="systurfelag" msd="SNPNar" join="right" lemmaRef="bd:535770">systurfeløg</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">sí</w>
+            <w lemma="SL" msd="TS">SL</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="TT" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="partaeigari" msd="SMPNar" lemmaRef="bd:546925">partaeigarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síggja" msd="TS" lemmaRef="bd:514175">sí</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="KVSL" msd="TS">KVSL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">Feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="o.a." msd="TS" join="right">o.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skattskyldigi" msd="APWMSN">skattskyldigi</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ognarhald" msd="SNSDar" join="right">ognarhaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðtøkuavgerð" msd="SFSDar" join="right">viðtøkuavgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="leiðsla" msd="SFSDar" lemmaRef="bd:521189">leiðslu</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="ávirkan" msd="SFSAar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="á." msd="DNd">á.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="meting" msd="SFSDAr" lemmaRef="bd:525414">metingini</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tamarhald" msd="SNSAar" join="right" lemmaRef="bd:583138">tamarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="íroknast" msd="VIMtnp">íroknast</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="atkvøðurættur" msd="SFPNar" join="right" lemmaRef="bd:566091">atkvøðurættir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nærstandandi" msd="Adegnc" lemmaRef="bd:563633">nærstandandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunnur" msd="SMPNar" lemmaRef="bd:569628">grunnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="ávirkan" msd="SFSAar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="á." msd="DNd">á.</w>
+            <w lemma="hugtak" msd="SNSNAr" lemmaRef="bd:537698">Hugtakið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="nærstandandi" msd="Adegnc" join="both" lemmaRef="bd:563633">nærstandandi</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattskyldugur" msd="APWMSD" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="KVSL" msd="TS">KVSL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hjúnafelagi" msd="SMSAar" join="right" lemmaRef="bd:569427">hjúnafelaga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="foreldur" msd="SNPAar" join="right" lemmaRef="bd:529372">foreldur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="omma" msd="SFPAar" join="right" lemmaRef="bd:521936">ommur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="abbi" msd="SMPAar" join="right" lemmaRef="bd:513765">abbar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="barnabarn" msd="SNPAar" join="right" lemmaRef="bd:537450">barnabørn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hjúnafelagi" msd="SMPAar" lemmaRef="bd:569427">hjúnafelagar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="deyðsbúgv" msd="SFSAar" lemmaRef="bd:570637">deyðsbúgv</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hann" msd="PPM3PA" join="right" lemmaRef="bd:513684">teir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">Viðurskifti</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ættleiða" msd="APSNPD" lemmaRef="bd:553650">ættleiddum</w>
+            <w lemma="barn" msd="SNPDar" join="right" lemmaRef="bd:518913">børnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stjúkbarn" msd="SNPDar" lemmaRef="bd:537316">stjúkbørnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fosturbarn" msd="SNPDar" lemmaRef="bd:537605">fosturbørnum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="javnseta" msd="LSNPN" lemmaRef="bd:576329">javnsett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="natúrligur" msd="APSNPA" lemmaRef="bd:556777">natúrlig</w>
+            <w lemma="ættarband" msd="SNPAar" join="right" lemmaRef="bd:528090">ættarbond</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="10" msd="NOgnc">10</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="NOgnc">a</w>
+            <w lemma="Upplýsingarskylda" msd="SFSNAr">Upplýsingarskyldan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="skattskyldugur" msd="APSNPN" join="right" lemmaRef="bd:554319">skattskyldug</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="tilskila" msd="VIAtnp" lemmaRef="bd:550371">tilskila</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vav" msd="SNSAar" lemmaRef="bd:577185">vav</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="handilsligur" msd="APWNPD" lemmaRef="bd:556960">handilsligu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APWNPD" lemmaRef="bd:556661">fíggjarligu</w>
+            <w lemma="viðurskifti" msd="SNPDar" lemmaRef="bd:573245">viðurskiftum</w>
+            <w lemma="sín" msd="PEN3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelagsskapur" msd="SMSDar">áhugafelagsskapi</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="handilsligur" msd="APSNPA" lemmaRef="bd:556960">handilslig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="búskaparligur" msd="APSNPA" lemmaRef="bd:556685">búskaparlig</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="omanfyri" msd="DNd" join="right" lemmaRef="bd:587452">omanfyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="SL" msd="TS">SL</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">Niðanfyri</w>
+            <w lemma="síggja" msd="VNMPP3" lemmaRef="bd:514175">síggjast</w>
+            <w lemma="teigur" msd="SMPNAr" join="right" lemmaRef="bd:541775">teigarnir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="útfyllast" msd="VIMtnp">útfyllast</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">skjal</w>
+            <w lemma="S25.04" msd="TS">S25.04</w>
+            <w lemma="070316" msd="NOgnc" join="right">070316</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="partafelagssjálvuppgáva" msd="SFSDAr">partafelagssjálvuppgávuni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vegleiðing" msd="SFSNar" join="right" lemmaRef="bd:526382">vegleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="útgreina" msd="VNAPS3" join="right" lemmaRef="bd:582481">útgreinar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="6.1" msd="NOgnc">6.1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="6.2" msd="NOgnc">6.2</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="útfyllast" msd="VIMtnp" join="right">útfyllast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="varur" msd="APSNSN" lemmaRef="bd:554883">Vart</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattskyldugur" msd="APSNPN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="uppgeva" msd="VIAtnp" join="right">uppgeva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="handilsligur" msd="APSNPA" lemmaRef="bd:556960">handilslig</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APSNPA" lemmaRef="bd:556661">fíggjarlig</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nærstandandi" msd="Adegnc" join="right" lemmaRef="bd:563633">nærstandandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="uppgeva" msd="VIAtnp">uppgeva</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="skjalprógv" msd="SNPAar">skjalprógv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="prísáseting" msd="SFSAar" lemmaRef="bd:525613">prísáseting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" join="right" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="partafelagssjálvuppgáva" msd="SFSDAr">partafelagssjálvuppgávuni</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="punkt" msd="SMSDar" lemmaRef="bd:516423">punkti</w>
+            <w lemma="6.2" msd="NOgnc">6.2</w>
+            <w lemma="upplýsa" msd="VIMtnp" join="right" lemmaRef="bd:553529">upplýsast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="handla" msd="LSNSN" lemmaRef="bd:550300">handlað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stødd" msd="SFSNAr" lemmaRef="bd:536179">støddin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="handil" msd="SMPDAr" lemmaRef="bd:567172">handlunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="upplýsa" msd="VIMtnp" join="right" lemmaRef="bd:553529">upplýsast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="11" msd="NOgnc">11</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">Krav</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skjalprógv" msd="SNSAar">skjalprógv</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="vav" msd="DNd" lemmaRef="bd:577185">Vavið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skjalprógv" msd="SNSDAr">skjalpróvnum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSNPN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" join="right" lemmaRef="bd:526495">ásetingunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMSGar" lemmaRef="bd:566866">vegar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="goyma" msd="VIAtnp" lemmaRef="bd:553294">goyma</w>
+            <w lemma="skrivligur" msd="APSNSA" lemmaRef="bd:557224">skrivligt</w>
+            <w lemma="skjalprógv" msd="SNSAar" join="right">skjalprógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="VNAPS3" join="right" lemmaRef="bd:553515">vísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="prísur" msd="SMPNar" lemmaRef="bd:566661">prísir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSNPN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="handilsligur" msd="APSNPD" lemmaRef="bd:556960">handilsligum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APSNPD" lemmaRef="bd:556661">fíggjarligum</w>
+            <w lemma="viðurskifti" msd="SNPDAr" lemmaRef="bd:573245">viðurskiftunum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelagsskapur" msd="SMSDar" join="right">áhugafelagsskapi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">Kravið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skjalprógv" msd="SNPAar">skjalprógv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="TS">a</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samur" msd="PIFpSA" lemmaRef="bd:562852">somu</w>
+            <w lemma="fjøld" msd="SFSAar" lemmaRef="bd:533927">fjøld</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattskyldugur" msd="APSNPD" lemmaRef="bd:554319">skattskyldugum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">meginreglan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="armslongd" msd="SFSAar" lemmaRef="bd:533477">armslongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="SL" msd="TS">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a." msd="NOgnc">a.</w>
+            <w lemma="tilfar" msd="SNSNAr" lemmaRef="bd:518744">Tilfarið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="hátta" msd="LSNSN" join="right" lemmaRef="bd:552647">háttað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="meting" msd="SFSDar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="prísur" msd="SMPNar" lemmaRef="bd:566661">prísir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSNPN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="eiga" msd="VNAAP3" lemmaRef="bd:576382">áttu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VUAtnp" join="right" lemmaRef="bd:514174">verið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="handil" msd="SMPNAr" lemmaRef="bd:567172">handlarnir</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="gera" msd="LSMPN" lemmaRef="bd:575738">gjørdir</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSMPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="neyvur" msd="DNC" lemmaRef="bd:555248">neyvari</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lógartekstur" msd="SMSDAr" join="right" lemmaRef="bd:531862">lógartekstinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="júst" msd="DNd" lemmaRef="bd:587338">júst</w>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="slíkur" msd="PINpSN" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="skjalprógv" msd="SNSNar">skjalprógv</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">Hvussu</w>
+            <w lemma="umfata" msd="Adegnc" lemmaRef="bd:552333">umfatandi</w>
+            <w lemma="skjalprógva" msd="SNSNAr" lemmaRef="bd:552750">skjalprógvið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="valda" msd="VNMPS3" lemmaRef="bd:576421">veldst</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="torskildur" msd="APSNSN" lemmaRef="bd:578747">torskilt</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="greiða" msd="SFSAar" lemmaRef="bd:520298">greiðu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelagsskapur" msd="SMSDar">áhugafelagsskapi</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="vav" msd="DNd" lemmaRef="bd:577185">Vavið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skjalprógv" msd="SNSDAr">skjalpróvnum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="knýta" msd="LSNSN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="skattskyldugur" msd="APWMSN" lemmaRef="bd:554319">skattskyldugi</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelagsskapur" msd="SMSDar">áhugafelagsskapi</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="nakar" msd="PINpSA" lemmaRef="bd:587899">nakað</w>
+            <w lemma="yvirskipaður" msd="LSNSA" lemmaRef="bd:580375">yvirskipað</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">Felags</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="mál" msd="SNPAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing" msd="F">pricing</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útvega" msd="VIMtnp" lemmaRef="bd:549537">útvegast</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" join="right" lemmaRef="bd:547448">skattgjaldaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNPAar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelagsskapur" msd="SMSDar">áhugafelagsskapi</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handilsligur" msd="APSNPD" lemmaRef="bd:556960">handilsligum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APSNPD" lemmaRef="bd:556661">fíggjarligum</w>
+            <w lemma="viðurskifti" msd="SNPDar" join="right" lemmaRef="bd:573245">viðurskiftum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grundarlag" msd="SNSAar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="prísáseting" msd="SFSDAr" lemmaRef="bd:525613">prísásetingini</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="viðtøka" msd="SFPNAr" lemmaRef="bd:524088">Viðtøkurnar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="heildarmynd" msd="SFSAar">heildarmynd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samtak" msd="SNSDAr" lemmaRef="bd:537219">samtakinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eigaraviðurskifti" msd="SNPDar">eigaraviðurskiftum</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="slíkur" msd="PINpSN" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="skjalprógv" msd="SNSNar">skjalprógv</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="løgfrøðiligur" msd="APWMSA" lemmaRef="bd:556464">løgfrøðiliga</w>
+            <w lemma="bygnaður" msd="SMSAAr" lemmaRef="bd:566159">bygnaðin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="prosent" msd="SNPDar" join="right" lemmaRef="bd:516414">prosentum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">Eru</w>
+            <w lemma="avtala" msd="SFPNar" lemmaRef="bd:519134">avtalur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="atkvøðurættur" msd="SMPAar" join="right" lemmaRef="bd:566091">atkvøðurættir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtP2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="løgfrøðiligur" msd="APSMSA" lemmaRef="bd:556464">løgfrøðiligan</w>
+            <w lemma="bygnaður" msd="SMSAar" lemmaRef="bd:566159">bygnað</w>
+            <w lemma="niðanfyri" msd="DNd" join="right" lemmaRef="bd:587355">niðanfyri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samtak" msd="SNSAar" join="right" lemmaRef="bd:537219">samtak</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skjalprógva" msd="SNSNAr" lemmaRef="bd:552750">skjalprógvið</w>
+            <w lemma="lýsa" msd="VIAtnp" join="right" lemmaRef="bd:527273">lýsa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="samtak" msd="SNSNAr" lemmaRef="bd:537219">samtakið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skipa" msd="LSNSN" join="right" lemmaRef="bd:551238">skipað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvar" msd="DNd" lemmaRef="bd:587309">hvar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="landafrøðiligur" msd="DNd" join="both" lemmaRef="bd:556452">landafrøðiliga</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="skjalprógva" msd="SNSNAr" lemmaRef="bd:552750">Skjalprógvið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="innihalda" msd="VIAtnp" lemmaRef="bd:576150">innihalda</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="yvirskipaður" msd="APSFSA" lemmaRef="bd:580375">yvirskipaða</w>
+            <w lemma="frágreiðing" msd="SFSAar" join="right" lemmaRef="bd:524890">frágreiðing</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="lýsing" msd="SFSAar" join="left" lemmaRef="bd:525379">lýsing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handilsligur" msd="APWNSD" lemmaRef="bd:556960">handilsliga</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="roknskapartøl" msd="SNPAar" lemmaRef="bd:535139">roknskapartøl</w>
+            <w lemma="seinur" msd="ASWNPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="greiða" msd="VIAtnp" lemmaRef="bd:553662">greiða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="søguligur" msd="DNd" lemmaRef="bd:557124">søguliga</w>
+            <w lemma="síggja" msd="LSNSN" join="right" lemmaRef="bd:514175">sæð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="møguligur" msd="APSFPD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="bygnaðarbroyting" msd="SFPDar" lemmaRef="bd:524629">bygnaðarbroytingum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="funktión" msd="SFPDar" lemmaRef="bd:577848">funktiónum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="váði" msd="SMSDar" join="right" lemmaRef="bd:548483">váða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="greiða" msd="VIAtnp" lemmaRef="bd:553662">greiða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="møguligur" msd="APSNPD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="hall" msd="SNPDar" join="right" lemmaRef="bd:538004">hallum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="stuttur" msd="APSNSD" lemmaRef="bd:562083">stuttum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="greiða" msd="VIAtnp" lemmaRef="bd:553662">greiða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="serligur" msd="APSNPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="eyðkenni" msd="SNPDar" lemmaRef="bd:572161">eyðkennum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vinnugrein" msd="SFSAAr" join="right" lemmaRef="bd:576701">vinnugreinina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="kappingarlig" msd="APSNPN">kappingarlig</w>
+            <w lemma="parametur" msd="SNPAar" join="right" lemmaRef="bd:529488">parametur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Metir" msd="VNAPS3">Metir</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="neyðugur" msd="APSNSA" join="right" lemmaRef="bd:554382">neyðugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="stovnur" msd="SMSNAr" lemmaRef="bd:541581">stovnurin</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="gjølligur" msd="ACSFSA" lemmaRef="bd:556551">gjølligari</w>
+            <w lemma="útgreinan" msd="SFSAar">útgreinan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðurskifti" msd="SNPDAr" join="right" lemmaRef="bd:573245">viðurskiftunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lýst" msd="LSNPN">lýst</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="niðanfyri" msd="DNd" join="right" lemmaRef="bd:587355">niðanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="100" msd="NOgnc" join="right">100</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="dóttir" msd="SFSNar" lemmaRef="bd:543962">Dóttir</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="DK" msd="TS" join="both">DK</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="dóttir" msd="SFSNar" lemmaRef="bd:543962">Dóttir</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="PL" msd="TS" join="both">PL</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="dóttir" msd="SFSNar" lemmaRef="bd:543962">Dóttir</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="UK" msd="TS" join="both">UK</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="móðir" msd="SFSNar" lemmaRef="bd:543943">Móðir</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="FO" msd="TS" join="both">FO</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="12" msd="NOgnc">12</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="handilsligur" msd="APSNPA" lemmaRef="bd:556960">Handilslig</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APWNPN" lemmaRef="bd:556661">fíggjarligu</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§§" msd="SMPDar">§§</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="a" msd="M">a</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="118" msd="NOgnc">118</w>
+            <w lemma="a" msd="TS">a</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="greina" msd="VIAtnp" lemmaRef="bd:582482">greina</w>
+            <w lemma="handil" msd="SMPAar" join="right" lemmaRef="bd:567172">handlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="vav" msd="SNSAar" lemmaRef="bd:577185">vav</w>
+            <w lemma="mega" msd="VNAPP3" lemmaRef="bd:576398">mugu</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ótýðandi" msd="Adegnc" join="right" lemmaRef="bd:564127">ótýðandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">slag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vav" msd="SNSNar" lemmaRef="bd:577185">vav</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="upplýsa" msd="VIMtnp" join="right" lemmaRef="bd:553529">upplýsast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="handil" msd="SMPNar" join="left" lemmaRef="bd:567172">Handlar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="týða" msd="Adegnc" join="right" lemmaRef="bd:553014">týðandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="smáur" msd="ACSFPA" lemmaRef="bd:564414">smærri</w>
+            <w lemma="upphædd" msd="SFPAar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stakføri" msd="SNSAar" join="right" lemmaRef="bd:573903">stakføri</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="handil" msd="SMPNar" join="right" lemmaRef="bd:567172">Handlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="stórur" msd="ACSMPN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="DKK" msd="TS" join="right">DKK</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="uppgevast" msd="VIMtnp">uppgevast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="partafelagssjálvuppgáva" msd="SFSDAr" join="right">partafelagssjálvuppgávuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="felag" msd="SNPNar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="goyma" msd="VIAtnp" lemmaRef="bd:553294">goyma</w>
+            <w lemma="skjalprógv" msd="SNPAar">skjalprógv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="handil" msd="SMPAar" join="right" lemmaRef="bd:567172">handlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="500.000" msd="NOgnc">500.000</w>
+            <w lemma="DKK" msd="TS" join="right">DKK</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="skjalprógva" msd="SNSNAr" lemmaRef="bd:552750">Skjalprógvið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lýsa" msd="VIAtnp" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="vav" msd="SNSAar" lemmaRef="bd:577185">vav</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handil" msd="SMPDar" lemmaRef="bd:567172">handlum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="felag" msd="SNPAar" lemmaRef="bd:535493">feløg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtak" msd="SNSDAr" lemmaRef="bd:537219">samtakinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="nærstandandi" msd="Adegnc" join="right" lemmaRef="bd:563633">nærstandandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="tilskila" msd="LSNSN" join="right" lemmaRef="bd:550371">tilskilað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørjir</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="stórur" msd="APSFPA" lemmaRef="bd:578418">stórar</w>
+            <w lemma="upphædd" msd="SFPAar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handil" msd="SMPDar" join="right" lemmaRef="bd:567172">handlum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="RNPNI" lemmaRef="bd:514175">Sí</w>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="keypari" msd="SMSNar" lemmaRef="bd:546035">Keypari</w>
+            <w lemma="seljari" msd="SMSNar" lemmaRef="bd:547335">Seljari</w>
+            <w lemma="prísur" msd="SMSNar" lemmaRef="bd:566661">Prísur</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="y" msd="TS">y</w>
+            <w lemma="200,000" msd="NOgnc">200,000</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="y" msd="TS">y</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="10,000" msd="NOgnc">10,000</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">Í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="210,000" msd="NOgnc">210,000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handil" msd="SMSDar" join="right" lemmaRef="bd:567172">handli</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="lán" msd="SNSNar" lemmaRef="bd:576930">Lán</w>
+            <w lemma="lántakari" msd="SMSNar" lemmaRef="bd:546424">Lántakari</w>
+            <w lemma="lánveitari" msd="SMSNar" lemmaRef="bd:546425">Lánveitari</w>
+            <w lemma="prísur" msd="SMSNar" lemmaRef="bd:566661">Prísur</w>
+            <w lemma="lán" msd="SNSNar" lemmaRef="bd:576930">Lán</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="y" msd="TS">y</w>
+            <w lemma="200,000" msd="NOgnc">200,000</w>
+            <w lemma="lán" msd="SNSNar" lemmaRef="bd:576930">Lán</w>
+            <w lemma="y" msd="TS">y</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="10,000" msd="NOgnc">10,000</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="210,000" msd="NOgnc">210,000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="handil" msd="SMPNAr" lemmaRef="bd:567172">handlarnir</w>
+            <w lemma="lýsast" msd="VIMtnp">lýsast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="o" msd="KO" lemmaRef="bd:514254">o</pc>
+            <w lemma="eyðkenni" msd="SNPNAr" lemmaRef="bd:572161">Eyðkennini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vøra" msd="SFSAar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFSAar" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="o" msd="M" lemmaRef="bd:514254">o</w>
+            <w lemma="Greinan" msd="SFSNar">Greinan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="funktión" msd="SFPDar" lemmaRef="bd:577848">funktiónum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="funktión" msd="SFPNar" join="both" lemmaRef="bd:577848">funktiónir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aktivur" msd="SMPNar" lemmaRef="bd:555225">aktivir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="váði" msd="SMPNar" join="right" lemmaRef="bd:548483">váðar</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="o" msd="M" lemmaRef="bd:514254">o</w>
+            <w lemma="Avtalutreyt" msd="SFPNar">Avtalutreytir</w>
+            <w lemma="o" msd="M" lemmaRef="bd:514254">o</w>
+            <w lemma="búskaparligur" msd="APSNPN" lemmaRef="bd:556685">Búskaparlig</w>
+            <w lemma="viðurskifti" msd="SNPNar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="o" msd="M" lemmaRef="bd:514254">o</w>
+            <w lemma="Virkisstrategi" msd="SFPNar">Virkisstrategiir</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="greiða" msd="LSNSN" lemmaRef="bd:553662">Greitt</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="møguligur" msd="APSFPD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="kostnaðarbýtisavtalum" msd="SFPDar">kostnaðarbýtisavtalum</w>
+            <w lemma="Sambærisgreining" msd="SFSNar">Sambærisgreining</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="sambærisgreining" msd="SFSNar">sambærisgreining</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="omanfyrinevndur" msd="APWFPD" lemmaRef="bd:579116">omanfyrinevndu</w>
+            <w lemma="upplýsing" msd="SFPDAr" lemmaRef="bd:526334">upplýsingunum</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="meting" msd="SFSDar" lemmaRef="bd:525414">meting</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="prinsipp" msd="SNPNAr" lemmaRef="bd:583459">prinsippini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="prísáseting" msd="SFSDAr" lemmaRef="bd:525613">prísásetingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handilsligur" msd="APSMPD" join="right" lemmaRef="bd:556960">handilsligum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="búskaparligur" msd="APSMPD" lemmaRef="bd:556685">búskaparligum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarligur" msd="APSMPD" lemmaRef="bd:556661">fíggjarligum</w>
+            <w lemma="handil" msd="SMPDar" lemmaRef="bd:567172">handlum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="áhugafelagsskapur" msd="SMSDar">áhugafelagsskapi</w>
+            <w lemma="fylgja" msd="VNAPP3" lemmaRef="bd:554010">fylgja</w>
+            <w lemma="armslongdarmeginregla" msd="SFSDAr" join="right">armslongdarmeginregluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="greining" msd="SFSNAr" lemmaRef="bd:524977">Greiningin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lýsa" msd="VIAtnp" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="prísáseting" msd="SFSAAr" lemmaRef="bd:525613">prísásetingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handil" msd="SMPDAr" lemmaRef="bd:567172">handlunum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áhugafelagsskapur" msd="SMSDar">áhugafelagsskapi</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="VIMtnp" lemmaRef="bd:553515">Vísast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hví" msd="DNd" lemmaRef="bd:587313">hví</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="prísáseting" msd="SFSNAr" lemmaRef="bd:525613">prísásetingin</w>
+            <w lemma="fylgja" msd="VNAPS3" lemmaRef="bd:554010">fylgir</w>
+            <w lemma="armslongdarmeginregla" msd="SFSDAr" join="right">armslongdarmeginregluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="greiða" msd="VIMtnp" lemmaRef="bd:553662">greiðast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="møguligur" msd="APSMPD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="sambæriligur" msd="APSMPD" lemmaRef="bd:556323">sambæriligum</w>
+            <w lemma="handil" msd="SMPDar" join="right" lemmaRef="bd:567172">handlum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="óheftur" msd="APSMPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="partur" msd="SMPAar" join="right" lemmaRef="bd:532202">partar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nýta" msd="LSMPN" lemmaRef="bd:553611">nýttir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="prísáseting" msd="SFSDar" join="right" lemmaRef="bd:525613">prísáseting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="greiða" msd="VIMtnp" lemmaRef="bd:553662">Greiðast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hví" msd="DNd" lemmaRef="bd:587313">hví</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSMSN" lemmaRef="bd:557602">ávísur</w>
+            <w lemma="prísásetingarháttur" msd="SMSNar">prísásetingarháttur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="velja" msd="LSMSN" join="right" lemmaRef="bd:554155">valdur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="greining" msd="SFSNAr" lemmaRef="bd:524977">Greiningin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="avrit" msd="SNSAar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="samtaksavtala" msd="SFPDar">samtaksavtalum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="prísáseting" msd="SFSNAr" lemmaRef="bd:525613">Prísásetingin</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="støði" msd="SNSAar" lemmaRef="bd:572988">støði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vitan" msd="SFSDar" join="right" lemmaRef="bd:533339">vitan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" join="right" lemmaRef="bd:566929">staðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="handil" msd="SMPNAr" lemmaRef="bd:567172">handlarnir</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="gera" msd="LSMPN" join="right" lemmaRef="bd:575738">gjørdir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="V" msd="NOgnc">V</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="OECD-vegleiðingini" msd="SgncaP">OECD-vegleiðingini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kapittul" msd="SMSNAr" lemmaRef="bd:529845">Kapittulin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="dagføra" msd="LSMSN" lemmaRef="bd:553405">dagførdur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útgáva" msd="SFSDAr" lemmaRef="bd:524332">útgávuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Guidance" msd="F" join="left">Guidance</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="Pricing" msd="F">Pricing</w>
+            <w lemma="Documentation" msd="F">Documentation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Country-by-Country" msd="F">Country-by-Country</w>
+            <w lemma="Reporting" msd="F" join="right">Reporting</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="13" msd="NOgnc">13</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="pricing-háttur" msd="F">pricing-hættir</w>
+            <w lemma="OECD-vegleiðingin" msd="SgncaP">OECD-vegleiðingin</w>
+            <w lemma="lýsir" msd="VNAPS3">lýsir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="ymiskur" msd="APSMPA" lemmaRef="bd:558120">ymiskar</w>
+            <w lemma="háttur" msd="SMPAar" lemmaRef="bd:567481">hættir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="finna" msd="VIAtnp" lemmaRef="bd:575902">finna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="armslongdarprísur" msd="SMPAar" join="right">armslongdarprísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">hesir</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">vegleiðing</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="prísur" msd="SMPAar" lemmaRef="bd:566661">prísir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPAar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lýsa" msd="VIAtnp" join="right" lemmaRef="bd:527273">lýsa</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="greina" msd="VIAtnp" join="left" lemmaRef="bd:582482">greina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skjal" msd="SNPDar" join="right" lemmaRef="bd:537265">skjølum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="krevja" msd="LSNPN" lemmaRef="bd:554166">kravd</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="SL" msd="SgncaP">SL</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="118" msd="NOgnc" join="right">118</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørjir</w>
+            <w lemma="háttur" msd="SMPNar" lemmaRef="bd:567481">hættir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nýta" msd="LSMPN" join="right" lemmaRef="bd:553611">nýttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="prísur" msd="SMPNar" lemmaRef="bd:566661">prísir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSNPN" join="right" lemmaRef="bd:576366">ásett</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lesa" msd="VIAtnp" lemmaRef="bd:576099">lesa</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing-háttur" msd="F">pricing-hættirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="OECD-vegleiðingini" msd="SgncaP">OECD-vegleiðingini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">Hesir</w>
+            <w lemma="háttur" msd="SMPNar" lemmaRef="bd:567481">hættir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lýstir" msd="LSMPN">lýstir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="OECD-vegleiðingini" msd="SgncaP" join="right">OECD-vegleiðingini</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Traditional" msd="F">Traditional</w>
+            <w lemma="transaction-háttur" msd="F">transaction-hættir</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="Marknaðarháttur" msd="SMSNAr">Marknaðarhátturin</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Comparable" msd="F">Comparable</w>
+            <w lemma="uncontrolled" msd="F">uncontrolled</w>
+            <w lemma="price" msd="F">price</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="CUP" msd="F" join="both">CUP</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapittul" msd="SMSNar" join="left" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="Víðarisølupríshátturin" msd="SMSNAr">Víðarisølupríshátturin</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Resale" msd="F">Resale</w>
+            <w lemma="Price" msd="F">Price</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapittul" msd="SMSNar" join="left" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="kostnaður" msd="SMSNar" lemmaRef="bd:566179">Kostnaður</w>
+            <w lemma="pluss-háttur" msd="F">pluss-hátturin</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Cost" msd="F">Cost</w>
+            <w lemma="plus" msd="F">plus</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapittul" msd="SMSNar" join="left" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Transactional" msd="F">Transactional</w>
+            <w lemma="profit-háttur" msd="F">profit-hættir</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="Transactional" msd="F">Transactional</w>
+            <w lemma="net" msd="F" lemmaRef="bd:576957">net</w>
+            <w lemma="margin-háttur" msd="F">margin-hátturin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="TNMM" msd="TS" join="both">TNMM</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapittul" msd="SMSNar" join="left" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="profit" msd="F">Profit</w>
+            <w lemma="split-háttur" msd="F">split-hátturin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapittul" msd="SMSNar" join="left" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="armslongdarprísur" msd="SMSNAr">armslongdarprísurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="prísur" msd="SMSNar" lemmaRef="bd:566661">prísur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="armslongd" msd="SFSDar" join="right" lemmaRef="bd:533477">armslongd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="velja" msd="VIAtnp" lemmaRef="bd:554155">velja</w>
+            <w lemma="ein" msd="PIMpSA" lemmaRef="bd:513752">ein</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hætta" msd="SMPDAr" lemmaRef="bd:520599">hættunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mangur" msd="ACSMPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="ymissur" msd="APSMPA" lemmaRef="bd:561688">ymsar</w>
+            <w lemma="handil" msd="SMPAar" join="right" lemmaRef="bd:567172">handlar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Orsøkin" msd="SFSNAr">Orsøkin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="prísur" msd="SMSNar" lemmaRef="bd:566661">prísur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="knýta" msd="LSMSN" lemmaRef="bd:553612">knýttur</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIFpPA" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="funktión" msd="SFPAar" lemmaRef="bd:577848">funktiónir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="aktivur" msd="SNPNar" lemmaRef="bd:555225">aktiv</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="einstakur" msd="APWMSA" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="handil" msd="SMSAAr" join="right" lemmaRef="bd:567172">handilin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="váða-býta" msd="SMSDAr">váðabýtinum</w>
+            <w lemma="partur" msd="SMPGAr" lemmaRef="bd:532202">partanna</w>
+            <w lemma="millum" msd="DGd" join="right" lemmaRef="bd:586898">millum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">Tískil</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="velja" msd="VIAtnp" lemmaRef="bd:554155">velja</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing-háur" msd="F">pricing-hátt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="einstakur" msd="APWMSA" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="handil" msd="SMSAAr" lemmaRef="bd:567172">handilin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="funktión" msd="SFPAar" join="right" lemmaRef="bd:577848">funktiónir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aktivur" msd="SMPAar" lemmaRef="bd:555225">aktivir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="váði" msd="SMPAar" join="right" lemmaRef="bd:548483">váðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="stremba" msd="LSNSN" lemmaRef="bd:549363">strembað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="háttur" msd="SMSAAr" join="right" lemmaRef="bd:567481">háttin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hóska" msd="VNAPS3" lemmaRef="bd:550186">hóskar</w>
+            <w lemma="væl" msd="DNS" lemmaRef="bd:564436">best</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="einstakur" msd="APWNSA" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="føri" msd="SNSAAr" join="right" lemmaRef="bd:572277">førið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kapittul" msd="SMSAar" lemmaRef="bd:529845">kapittul</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="grein" msd="SFSAar" lemmaRef="bd:576666">grein</w>
+            <w lemma="2.2" msd="NOgnc">2.2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="OECD-vegleiðingini" msd="SgncaP">OECD-vegleiðingini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="yvirskipaður" msd="LSNSN" lemmaRef="bd:580375">Yvirskipað</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="OECD-vegleiðingina" msd="SgncaP">OECD-vegleiðingina</w>
+            <w lemma="OECD-vegleiðingin" msd="SgncaP">OECD-vegleiðingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">vegleiðing</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="meginregla" msd="SFSNAr" lemmaRef="bd:521530">meginreglan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="armslongd" msd="SFSAar" lemmaRef="bd:533477">armslongd</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="meginregla" msd="SFSNar" lemmaRef="bd:521530">meginregla</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="fatan" msd="SFSNAr" lemmaRef="bd:533876">fatanin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing" msd="F" join="right">pricing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="virðismeting" msd="SFSNar" lemmaRef="bd:526417">virðismeting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handil" msd="SMPDar" lemmaRef="bd:567172">handlum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="landamark" msd="SNPAar" lemmaRef="bd:584738">landamørk</w>
+            <w lemma="síggja" msd="LSNSN" lemmaRef="bd:514175">sæð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skattligur" msd="APSNSD" lemmaRef="bd:557087">skattligum</w>
+            <w lemma="sjónarmið" msd="SNSDar" join="right" lemmaRef="bd:571037">sjónarmiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">Tann</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2016" msd="NOgnc">2016</w>
+            <w lemma="góðkenna" msd="VNAAS3" lemmaRef="bd:553887">góðkendi</w>
+            <w lemma="OECD-ráðið" msd="SgncaP">OECD-ráðið</w>
+            <w lemma="ætla" msd="LWFPA" lemmaRef="bd:549302">ætlaðu</w>
+            <w lemma="broyting" msd="SFPAAr" lemmaRef="bd:524586">broytingarnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Transfer" msd="F" join="left">Transfer</w>
+            <w lemma="Pricing" msd="F">Pricing</w>
+            <w lemma="Guidelines" msd="F">Guidelines</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="multinationalur" msd="F" lemmaRef="bd:554508">Multinational</w>
+            <w lemma="Enterprises" msd="F">Enterprises</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Administrations" msd="F" join="right">Administrations</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="2015" msd="NOgnc">2015</w>
+            <w lemma="BEPS" msd="TS">BEPS</w>
+            <w lemma="Report" msd="F">Report</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Actions" msd="F">Actions</w>
+            <w lemma="8-10" msd="NOgnc">8-10</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Aligning" msd="F" join="left">Aligning</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="Pricing" msd="F">Pricing</w>
+            <w lemma="Outcomes" msd="F">Outcomes</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="Value" msd="F">Value</w>
+            <w lemma="Creation" msd="F" join="right">Creation</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2015" msd="NOgnc">2015</w>
+            <w lemma="BEPS" msd="TS">BEPS</w>
+            <w lemma="Report" msd="F">Report</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Action" msd="F">Action</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Transfer" msd="F" join="left">Transfer</w>
+            <w lemma="Pricing" msd="F">Pricing</w>
+            <w lemma="Documentation" msd="F">Documentation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Country-by-Country" msd="F">Country-by-Country</w>
+            <w lemma="Reporting" msd="F" join="right">Reporting</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">Niðanfyri</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgreina" msd="LSNSN" join="right" lemmaRef="bd:582481">útgreinað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørjir</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="broyta" msd="LSMPN" lemmaRef="bd:553579">broyttir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="OECD-veg-leiðing" msd="SFSDAP">OECD-vegleiðingini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2010" msd="NOgnc" join="right">2010</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="áseting" msd="SMPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="I" msd="NOgnc" join="right">I</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="D" msd="NOgnc" join="right">D</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="strika" msd="LSMPN" join="right" lemmaRef="bd:549895">strikaðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýggjur" msd="APWFPN" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="vegleiðing" msd="SFPNAr" lemmaRef="bd:526382">vegleiðingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSFPN" lemmaRef="bd:576176">komnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" join="right" lemmaRef="bd:566929">staðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">Ásetingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="leggja" msd="LSFPN" lemmaRef="bd:518970">lagdar</w>
+            <w lemma="afturat" msd="DNd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="2.16" msd="NOgnc" join="right">2.16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="nýggjur" msd="APSFSN" lemmaRef="bd:563018">Nýggj</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="2.9" msd="NOgnc" join="right">2.9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="V" msd="NOgnc">V</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="strika" msd="LSFPN" join="right" lemmaRef="bd:549895">strikaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýggjur" msd="APWFPN" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="vegleiðing" msd="SFPNAr" lemmaRef="bd:526382">vegleiðingarnar</w>
+            <w lemma="koma" msd="LSFPN" lemmaRef="bd:576176">komnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" join="right" lemmaRef="bd:566929">staðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SNSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="VI" msd="NOgnc">VI</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="strika" msd="LSFPN" lemmaRef="bd:549895">strikaðar</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fylgiskjal" msd="SNSDAr" lemmaRef="bd:537622">fylgiskjalinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="kapittul" msd="SMSAar" join="right" lemmaRef="bd:529845">kapittul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýggjur" msd="APWFPN" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="vegleiðing" msd="SFPNAr" lemmaRef="bd:526382">vegleiðingarnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýttur" msd="APSNSN" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">fylgiskjal</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" join="right" lemmaRef="bd:566929">staðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="VII" msd="NOgnc">VII</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="strika" msd="LSFPN" join="right" lemmaRef="bd:549895">strikaðar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýggjur" msd="APWFPN" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="vegleiðing" msd="SFPNAr" lemmaRef="bd:526382">vegleiðingarnar</w>
+            <w lemma="koma" msd="LSFPN" lemmaRef="bd:576176">komnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" join="right" lemmaRef="bd:566929">staðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="14" msd="NOgnc">14</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="VIII" msd="NOgnc">VIII</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="strika" msd="LSFPN" join="right" lemmaRef="bd:549895">strikaðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýggjur" msd="APWFPN" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="vegleiðing" msd="SFPNAr" lemmaRef="bd:526382">vegleiðingarnar</w>
+            <w lemma="koma" msd="LSFPN" lemmaRef="bd:576176">komnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staðin.1" msd="SMSAAr">staðin.1</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">Arbeiðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="dagføra" msd="VIAtnp" lemmaRef="bd:553405">dagføra</w>
+            <w lemma="OECD-vegleiðingina" msd="SgncaP" join="right">OECD-vegleiðingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="samsvara" msd="VNAPS3" lemmaRef="bd:551386">samsvarar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fremja" msd="LWFPA" lemmaRef="bd:554157">framdu</w>
+            <w lemma="dagføringarnar" msd="SFPAAr" join="right">dagføringarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="áfram" msd="DNd" join="right" lemmaRef="bd:587041">áfram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="serligur" msd="DNd" lemmaRef="bd:556727">serliga</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="kapittul" msd="SMSDar" lemmaRef="bd:529845">kapitli</w>
+            <w lemma="IX" msd="NOgnc" join="right">IX</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Transfer" msd="F" join="left">Transfer</w>
+            <w lemma="Pricing" msd="F">Pricing</w>
+            <w lemma="Aspects" msd="F">Aspects</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Business" msd="F">Business</w>
+            <w lemma="Restructurings" msd="F" join="right">Restructurings</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="líða" msd="VNAPS3" lemmaRef="bd:575812">líður</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="arbeiða" msd="VNAPS3" lemmaRef="bd:553638">arbeiðir</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="vegleiðing" msd="SFPAar" lemmaRef="bd:526382">vegleiðingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fíggjarligur" msd="APSMPA" lemmaRef="bd:556661">fíggjarligar</w>
+            <w lemma="handil" msd="SMPAar" lemmaRef="bd:567172">handlar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="profit" msd="SNSAar">profit</w>
+            <w lemma="split-háttur" msd="SNSAar" join="right">split-háttin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="leinkja" msd="SNSNar" lemmaRef="bd:549781">leinki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="heimasíða" msd="SFSAAr" lemmaRef="bd:524378">heimasíðuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="OECD" msd="SgncaP" join="right">OECD</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="pricing" msd="F">pricing</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSNSN" join="right" lemmaRef="bd:575715">viðgjørt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="http://www.oecd.org/tax/transfer-pricing/" msd="TS">http://www.oecd.org/tax/transfer-pricing/</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="leinkja" msd="SNSNaP" join="right" lemmaRef="bd:549781">Leinki</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="http://www.oecd.org/tax/oecd-council-approves-incorporation-of-beps-amendments-into-the-" msd="TS">http://www.oecd.org/tax/oecd-council-approves-incorporation-of-beps-amendments-into-the-</w>
+            <w lemma="transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations.htm" msd="F">transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations.htm</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00180.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00180.xml
new file mode 100644
index 0000000000000000000000000000000000000000..8e467634a519ddb1eb6305edb7b462dfc527d749
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00180.xml
@@ -0,0 +1,613 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-7ca5ba7ac140f13b" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="359" xml:lang="en">359 words</measure>
+        <measure unit="tokens" quantity="415" xml:lang="en">415 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-7ca5ba7ac140f13b</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1784/samandráttur-05-10-2007.docx?s=YNQdvDU4bMZn38dTBDKia97B_rE</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1784/samandr%C3%A1ttur-05-10-2007.docx?s=YNQdvDU4bMZn38dTBDKia97B_rE</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="56" />
+          <tagUsage gi="s" occurs="17" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="359" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="05." msd="NOgnc">05.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-31-51" msd="NOgnc">07-03-31-51</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="útróður" msd="SMSNar" lemmaRef="bd:567467">útróður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">Virksemi</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útróður" msd="SMSDar" lemmaRef="bd:567467">útróðri</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="strika" msd="LSNSN" lemmaRef="bd:549895">strikað</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="mvg-skrá" msd="TS" join="right">mvg-skránni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-33-14" msd="NOgnc">07-03-33-14</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skrásetingargjald" msd="SNSNar">skrásetingargjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýggjur" msd="APSNSD" lemmaRef="bd:563018">nýggjum</w>
+            <w lemma="innfluttur" msd="APSNSD" lemmaRef="bd:561801">innfluttum</w>
+            <w lemma="akfar" msd="SNSDar" lemmaRef="bd:537420">akfari</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tollskylduga" msd="APWNSD">tollskylduga</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="motorakfar" msd="SNPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Akstovan" msd="SFSNAP">Akstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sølusáttmáli" msd="SMSDAr">sølusáttmálanum</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="listaprísur" msd="SMSAar">listaprís</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Akstovuni" msd="SFSDAP">Akstovuni</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="06-03-31-44" msd="NOgnc">06-03-31-44</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="íløga" msd="SFSNar" join="right" lemmaRef="bd:524236">íløgu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="bygningur" msd="SMSNar" lemmaRef="bd:538967">bygningur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kng" msd="TS" join="right">kng</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lutfalsligur" msd="APSMSA" lemmaRef="bd:556956">lutfalsligan</w>
+            <w lemma="frádráttarrættur" msd="SMSAar">frádráttarrætt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="§" msd="KO">§</pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="skattur" msd="SMSNaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" join="right" lemmaRef="bd:552419">nokta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gólv" msd="SNSDAr" lemmaRef="bd:515218">gólvinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kjallarahædd" msd="SFSDar">kjallarahædd</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="íløgu-mvg" msd="SFSAar" join="right">íløgu-mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="gólv" msd="SNSNAr" lemmaRef="bd:515218">gólvið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kjallarahædd" msd="SFSDAr">kjallarahæddini</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="mega" msd="VNAAS3" lemmaRef="bd:576398">mátti</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðvíkja" msd="VIAtnp" lemmaRef="bd:575832">viðvíkja</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virksemi" msd="SNSDAr" join="right" lemmaRef="bd:573237">virkseminum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-33-12" msd="NOgnc">07-03-33-12</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="eykaskrásetingargjald" msd="SNSNar">eykaskrásetingargjald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kng.um" msd="TS">kng.um</w>
+            <w lemma="lutfalsligur" msd="APSMSA" lemmaRef="bd:556956">lutfalsligan</w>
+            <w lemma="frádráttarrættur" msd="SMSAar">frádráttarrætt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="motorakfar" msd="SFPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="v.m" msd="TT" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Akstovan" msd="SFSNAP">Akstovan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="afturrinda" msd="VIAtnp">afturrinda</w>
+            <w lemma="kærur" msd="SMSGar" lemmaRef="bd:554957">kærara</w>
+            <w lemma="eykaskrásetingargjald" msd="SNSAar">eykaskrásetingargjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnubil" msd="SNSDar">vinnubili</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Akstova" msd="SFSNAr">Akstovan</w>
+            <w lemma="grunda" msd="VNAAS3" lemmaRef="bd:549473">grundaði</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="greiddur" msd="APSNSN" lemmaRef="bd:563174">greitt</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="privatur" msd="DNd" join="right" lemmaRef="bd:560948">privat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldkærunevnd" msd="SFSNAr">avgjaldkærunevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Akstovuni" msd="SFSDAP" join="right">Akstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-22-33" msd="NOgnc">07-02-22-33</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSFSD" lemmaRef="bd:563109">fríari</w>
+            <w lemma="ferðing" msd="SFSDar" lemmaRef="bd:524798">ferðing</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="kæraran" msd="SMSAAr">kæraran</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="svara" msd="DNd" lemmaRef="bd:551385">svarandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferðakostnaður" msd="SMSAAr" lemmaRef="bd:566180">ferðakostnaðin</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uttanlanda" msd="APSMSA" lemmaRef="bd:587703">uttanlanda</w>
+            <w lemma="arbeiðsstaður" msd="SMSAar">arbeiðsstað</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDar" join="right" lemmaRef="bd:554957">kærara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">arbeiðsgevari</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP" join="right">Skattstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-33-13" msd="NOgnc">07-03-33-13</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skrásetingargjald" msd="SNSNar">skrásetingargjald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umskráseting" msd="SFSAar">umskráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bussur" msd="SMSDar" lemmaRef="bd:585888">bussi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónvognur" msd="SMSAar">persónvogn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="motorakfar" msd="SNPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Akstovan" msd="SFSNAP">Akstovan</w>
+            <w lemma="krevja" msd="VNAAS3" lemmaRef="bd:554166">kravdi</w>
+            <w lemma="fullur" msd="APSNSA" lemmaRef="bd:562108">fult</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umskráseting" msd="SFSAar">umskráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bussur" msd="SMSDar" lemmaRef="bd:585888">bussi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónvogn" msd="SFSAar" join="right">persónvogn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Akstovuni" msd="SFSDAP">Akstovuni</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00182.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00182.xml
new file mode 100644
index 0000000000000000000000000000000000000000..b66b19f2ad0e0ec16db48fe227c45eabb9905c7d
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00182.xml
@@ -0,0 +1,448 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-84d779aee5ff7b2a" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="234" xml:lang="en">234 words</measure>
+        <measure unit="tokens" quantity="268" xml:lang="en">268 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-84d779aee5ff7b2a</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1783/samandráttur-22-03-2007.docx?s=VphaCGRsiInyHzMIO-Q9HTuyn8I</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1783/samandr%C3%A1ttur-22-03-2007.docx?s=VphaCGRsiInyHzMIO-Q9HTuyn8I</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="2" />
+          <tagUsage gi="pc" occurs="34" />
+          <tagUsage gi="s" occurs="7" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="234" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="22." msd="NOgnc">22.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="06-03-31-43" msd="NOgnc">06-03-31-43</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22-3-2007" msd="NOgnc">22-3-2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="innflutningur" msd="SMSAar" lemmaRef="bd:539862">innflutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="element" msd="SNPDar" lemmaRef="bd:583244">elementum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tveir" msd="NCNPA" lemmaRef="bd:530548">tvey</w>
+            <w lemma="hús" msd="SNPAar" join="right" lemmaRef="bd:527779">hús</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="vinnurekandi" msd="Adegnc" join="right" lemmaRef="bd:563770">vinnurekandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="innflutningur" msd="SMSAar" lemmaRef="bd:539862">innflutning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">Tikið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftirtekt" msd="SFSGar" lemmaRef="bd:532629">eftirtektar</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-44" msd="NOgnc">05-02-21-44</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22-3-2007" msd="NOgnc">22-3-2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gegna" msd="SNSNar" lemmaRef="bd:582476">gegni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="limur" msd="SMPDar" lemmaRef="bd:565737">limum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kommunalur" msd="APSFSD" lemmaRef="bd:554524">kommunalari</w>
+            <w lemma="skattakærunevnd" msd="SFSDar">skattakærunevnd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAaP">Skattafyrisiting</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="heimvísa" msd="VIAtnp">heimvísa</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APSFSD" lemmaRef="bd:554524">kommunalari</w>
+            <w lemma="skattakærunevnd" msd="SFSDar">skattakærunevnd</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tveir" msd="NCMPN" lemmaRef="bd:530548">tveir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="limur" msd="SMPDAr" lemmaRef="bd:565737">limunum</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="mettur" msd="LSMPN" lemmaRef="bd:561729">mettir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="ógegnigur" msd="APSMPN" lemmaRef="bd:554218">ógegnigir</w>
+            <w lemma="samtykkja" msd="LSNSN" lemmaRef="bd:554136">Samtykt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="smb" msd="TS">smb</w>
+            <w lemma="tilmæli" msd="SNSDAr" lemmaRef="bd:573050">tilmælinum</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="06-02-22-27" msd="NOgnc">06-02-22-27</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22-3-2007" msd="NOgnc">22-3-2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="135" msd="NOgnc">135</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="krevja" msd="VNAAS3" lemmaRef="bd:554166">kravdi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+            <w lemma="kærur" msd="SMSAar" lemmaRef="bd:554957">kærara</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2004" msd="NOgnc" join="right">2004</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="rindaði" msd="VNAAS3">rindaði</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="mótmælti" msd="VNAAS3" join="right">mótmælti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="renta" msd="SFPAar" join="right" lemmaRef="bd:522267">rentur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="boða" msd="VUAtnp" lemmaRef="bd:552945">boðað</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="girokort" msd="SNSAar" lemmaRef="bd:584782">girokort</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="kvartal" msd="SNSAar" join="right">kvartal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="rykkjari" msd="SMSAar" lemmaRef="bd:547202">rykkjara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="uppgerð" msd="SFSAar" join="right" lemmaRef="bd:536495">uppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSAAr" join="right" lemmaRef="bd:531119">skattin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="krevja" msd="LSFPN" lemmaRef="bd:554166">kravdar</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eftirstøða" msd="SFSAar" lemmaRef="bd:519708">eftirstøðu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2004" msd="NOgnc" join="right">2004</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samtykkja" msd="LSNSN" lemmaRef="bd:554136">Samtykt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="smb" msd="TS">smb</w>
+            <w lemma="tilmæli" msd="SNSDAr" lemmaRef="bd:573050">tilmælinum</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00183.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00183.xml
new file mode 100644
index 0000000000000000000000000000000000000000..a4a5560f7bb6d5e68bbbb2751d2ddd89e51db354
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00183.xml
@@ -0,0 +1,621 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-88453ce2eee6eb3d" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="360" xml:lang="en">360 words</measure>
+        <measure unit="tokens" quantity="425" xml:lang="en">425 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-88453ce2eee6eb3d</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1791/samandráttur-05-02-2008.docx?s=EJMnC1ttN6SFSo57s_2CFlci6Po</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1791/samandr%C3%A1ttur-05-02-2008.docx?s=EJMnC1ttN6SFSo57s_2CFlci6Po</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="65" />
+          <tagUsage gi="s" occurs="16" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="360" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMPNar" lemmaRef="bd:567664">Samandráttir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="05.februar" msd="NOgnc">05.februar</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-22-44" msd="NOgnc">07-02-22-44</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="06-03-31-39" msd="NOgnc">06-03-31-39</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="útróður" msd="SMSNar" lemmaRef="bd:567467">útróður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kng" msd="TS">kng</w>
+            <w lemma=".um" msd="DGd">.um</w>
+            <w lemma="lutfalsligur" msd="APSMSA" lemmaRef="bd:556956">lutfalsligan</w>
+            <w lemma="frádráttarrættur" msd="SMSAar">frádráttarrætt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">Virksemið</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útróður" msd="SMSDar" lemmaRef="bd:567467">útróðri</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="APSNSN" join="right" lemmaRef="bd:557165">vinnuligt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hall" msd="SNSAar" lemmaRef="bd:538004">hall</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="strika" msd="VIAtnp" lemmaRef="bd:549895">strika</w>
+            <w lemma="virki" msd="SNSAAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="meirvirðisgjaldsskráseting" msd="SFSDar" join="right">meirvirðisgjaldsskráseting</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="íløgu-mvg" msd="SFSAar">íløgu-mvg</w>
+            <w lemma="staðfesta" msd="LSFSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-22-40" msd="NOgnc">07-02-22-40</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5-2-2008" msd="NOgnc">5-2-2008</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lønarafturhald" msd="SNSNar">Lønarafturhald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="136" msd="NOgnc">136</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="afturhildin" msd="VUAtnp" lemmaRef="bd:581041">afturhildið</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="1.183" msd="NOgnc">1.183</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lønarútgjalding" msd="SFSDar">lønarútgjalding</w>
+            <w lemma="kærarans" msd="SMSGAr" join="right">kærarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="mund" msd="SNSAAr" lemmaRef="bd:518347">mundið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skuld" msd="SFSAar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="høgur" msd="ACSFSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="afturhildin" msd="LSFSN" join="right" lemmaRef="bd:581041">afturhildin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-37-3" msd="NOgnc">07-03-37-3</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5-2-2008" msd="NOgnc">5-2-2008</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kærufreist" msd="SFSNar">Kærufreist</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SFSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">Skattafyrisiting</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" join="right" lemmaRef="bd:587778">seint</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="grundgeving" msd="SFPNar" lemmaRef="bd:524987">grundgevingar</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seinur" msd="APWFSD" lemmaRef="bd:555778">seinu</w>
+            <w lemma="kæra" msd="SFSDAr" join="right" lemmaRef="bd:521114">kæruni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="seta" msd="VNAAS3" lemmaRef="bd:518954">setti</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tollavgreiðsla" msd="SFSAAr" lemmaRef="bd:523558">tollavgreiðsluna</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="kunning" msd="SFSAar" join="right" lemmaRef="bd:525238">kunning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tala" msd="VNAAP3" lemmaRef="bd:550278">talaðu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fullgóður" msd="APSNSN" lemmaRef="bd:559227">fullgott</w>
+            <w lemma="forfall" msd="SNSNar" lemmaRef="bd:578358">forfall</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="frávik" msd="SNSAar" lemmaRef="bd:515014">frávik</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kærufreist" msd="SFSDAr" join="right">kærufreistini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-33-15" msd="NOgnc">07-03-33-15</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5-2-2008" msd="NOgnc">5-2-2008</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="afturrindan" msd="SFSNar" lemmaRef="bd:533427">afturrindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eykaskrásetingargjaldi" msd="SNSDar">eykaskrásetingargjaldi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="motorakfar" msd="SNSDar" lemmaRef="bd:537884">motorakfari</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="motorakfar" msd="SNPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="SFSNAr">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Akstovan" msd="SFSNAP">Akstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="sýta" msd="VUAtnp" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="afturrinda" msd="VIAtnp">afturrinda</w>
+            <w lemma="eykaskrásetingargjaldið" msd="SNSAAr">eykaskrásetingargjaldið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="akfar" msd="SNSAar" join="right" lemmaRef="bd:537420">akfar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="keypa" msd="LSNSN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="smápartafelag" msd="SNSDar" join="right" lemmaRef="bd:535727">smápartafelagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Akstova" msd="SFSNAr">Akstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="grunda" msd="VUAtnp" lemmaRef="bd:549473">grundað</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="akfar" msd="SNSNAr" lemmaRef="bd:537420">akfarið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="brúka" msd="LSNSN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="burturav" msd="DNd" join="right" lemmaRef="bd:587170">burturav</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Akstovuni" msd="SFSDAP" join="right">Akstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-22-41" msd="NOgnc">07-02-22-41</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5-2-2008" msd="NOgnc">5-2-2008</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="smápartafelag" msd="SNSNar" lemmaRef="bd:535727">Smápartafelag</w>
+            <w lemma="nokta" msd="LSNSN" lemmaRef="bd:552419">noktað</w>
+            <w lemma="skattafrælsi" msd="SNSAar" lemmaRef="bd:573861">skattafrælsi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="smápartafelag" msd="SNSNar" lemmaRef="bd:535727">Smápartafelag</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SNSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNar">skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="skattafrælsi" msd="SNSAar" join="right" lemmaRef="bd:573861">skattafrælsi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SNSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNar">skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="skattafrælsi" msd="SNSAar" join="right" lemmaRef="bd:573861">skattafrælsi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="smápartafelag" msd="SNSAar" join="right" lemmaRef="bd:535727">smápartafelag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-34-4" msd="NOgnc">07-03-34-4</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5-2-2008" msd="NOgnc">5-2-2008</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">Renta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="tollavgreiddum" msd="LSNSD">tollavgreiddum</w>
+            <w lemma="góður" msd="SNSDar" lemmaRef="bd:535951">góðsi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kunngerð" msd="SFSNar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr" msd="TT">nr</w>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7." msd="NOgnc">7.</w>
+            <w lemma="juni" msd="SMSDar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2004" msd="NOgnc">2004</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollkreditt" msd="SFSAar">tollkreditt</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tolllóg" msd="SFSNAr" lemmaRef="bd:536354">tolllógin</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="30a" msd="NOgnc">30a</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="áleggja" msd="VUAtnp" lemmaRef="bd:576273">álagt</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="9.450" msd="NOgnc">9.450</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="renta" msd="SFSDar" lemmaRef="bd:522267">rentu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vøra" msd="SFSDar" join="right" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="innflyta" msd="VNAAS3" lemmaRef="bd:576299">innflutti</w>
+            <w lemma="12." msd="NOgnc">12.</w>
+            <w lemma="august" msd="SMSAar" lemmaRef="bd:530652">august</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollavgreiddi" msd="VNAAS3">tollavgreiddi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2007" msd="NOgnc" join="right">2007</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00186.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00186.xml
new file mode 100644
index 0000000000000000000000000000000000000000..fcffd91c4b4926ea133fbe5ab264e80e28e164ad
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00186.xml
@@ -0,0 +1,31501 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-8c3eaf5f7d9f9351" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="24525" xml:lang="en">24525 words</measure>
+        <measure unit="tokens" quantity="28994" xml:lang="en">28994 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-8c3eaf5f7d9f9351</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/bmtda51x/international-standards-for-automatic-exchange-of-information-in-tax-matters.pdf?t=36648931&amp;s=mAmbmyDG42oh24I3jPPqvAz6xAc</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="368" />
+          <tagUsage gi="pc" occurs="4469" />
+          <tagUsage gi="s" occurs="805" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="24525" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <w lemma="CRYPTO‑ASSET" msd="F">CRYPTO‑ASSET</w>
+            <w lemma="REPORTING" msd="F">REPORTING</w>
+            <w lemma="FRAMEWORK" msd="F">FRAMEWORK</w>
+            <w lemma="AND" msd="F">AND</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="UPDATE" msd="F">UPDATE</w>
+            <w lemma="TO" msd="F">TO</w>
+            <w lemma="THE" msd="F">THE</w>
+            <w lemma="COMMON" msd="F">COMMON</w>
+            <w lemma="REPORTING" msd="F">REPORTING</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARD</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="MattersJune" msd="F">MattersJune</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <w lemma="CRYPTO" msd="F" join="right">CRYPTO</w>
+            <pc lemma="‑" msd="KO" join="left">‑</pc>
+            <w lemma="ASSET" msd="F">ASSET</w>
+            <w lemma="REPORTING" msd="F">REPORTING</w>
+            <w lemma="FRAMEWORK" msd="F">FRAMEWORK</w>
+            <w lemma="AND" msd="F">AND</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="UPDATE" msd="F">UPDATE</w>
+            <w lemma="TO" msd="F">TO</w>
+            <w lemma="THE" msd="F">THE</w>
+            <w lemma="COMMON" msd="F">COMMON</w>
+            <w lemma="REPORTING" msd="F">REPORTING</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARD</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="CARF" msd="TS" join="both">CARF</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="amendments" msd="F">amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="CRS" msd="TS" join="both">CRS</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="along" msd="F">along</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="associated" msd="F">associated</w>
+            <w lemma="Commentaries" msd="F">Commentaries</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="frameworks" msd="F">frameworks</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="collectively" msd="F" join="left">collectively</w>
+            <w lemma="referred" msd="F">referred</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F" join="right">Matters</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="were" msd="F">were</w>
+            <w lemma="approved" msd="LSNPN">approved</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Committee" msd="F">Committee</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Fiscal" msd="F">Fiscal</w>
+            <w lemma="Affairs" msd="F">Affairs</w>
+            <w lemma="over" msd="F">over</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="course" msd="F">course</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="2022" msd="NOgnc" join="right">2022</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="2023" msd="NOgnc" join="left">2023</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="CTPA" msd="TS" join="both">CTPA</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="CFA" msd="TS" join="both">CFA</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2022" msd="NOgnc" join="both">2022</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <w lemma="16" msd="NOgnc" join="left">16</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="CTPA" msd="TS" join="right">CTPA</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="CFA" msd="TS" join="both">CFA</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2023" msd="NOgnc" join="both">2023</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma="]" msd="KO" join="both">]</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Recommendation" msd="F">Recommendation</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <pc lemma="[" msd="KO">[</pc>
+            <w lemma="OECD" msd="SgncaP" join="right">OECD</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="LEGAL" msd="SgncaP" join="both">LEGAL</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="0407" msd="NOgnc" join="both">0407</w>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="was" msd="F">was</w>
+            <w lemma="adopted" msd="F">adopted</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Council" msd="SgncaP">Council</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="July" msd="F">July</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="revised" msd="F">revised</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="June" msd="F">June</w>
+            <w lemma="2023" msd="NOgnc" join="right">2023</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="access" msd="F">access</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="official" msd="F">official</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="up-to-date" msd="F">up-to-date</w>
+            <w lemma="text" msd="F">text</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Recommendation" msd="F" join="right">Recommendation</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="DNd" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CC" lemmaRef="bd:576758">as</w>
+            <w lemma="other" msd="PINpSA">other</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="information" msd="F" join="right">information</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="please" msd="F">please</w>
+            <w lemma="consult" msd="F">consult</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Compendium" msd="F">Compendium</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">Legal</w>
+            <w lemma="instrument" msd="F" lemmaRef="bd:515496">Instruments</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="http://legalinstruments.oecd.org" msd="TS" join="right">http://legalinstruments.oecd.org</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Türkiye" msd="SgncaP">Türkiye</w>
+            <w lemma="recognises" msd="F">recognises</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Turkish" msd="F">Turkish</w>
+            <w lemma="Republic" msd="F">Republic</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Northern" msd="F">Northern</w>
+            <w lemma="Cyprus" msd="F">Cyprus</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="TRNC" msd="SgncaP" join="both">TRNC</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Note" msd="F">Note</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="European" msd="SgncaP">European</w>
+            <w lemma="Union" msd="F">Union</w>
+            <w lemma="Member" msd="F">Member</w>
+            <w lemma="States" msd="F">States</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="European" msd="SgncaP">European</w>
+            <w lemma="Union" msd="F">Union</w>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Republic" msd="F">Republic</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Cyprus" msd="SgncaP">Cyprus</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="recognised" msd="F">recognised</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="members" msd="F">members</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="United" msd="SgncaP">United</w>
+            <w lemma="Nations" msd="SgncaP">Nations</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="exception" msd="F">exception</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Türkiye" msd="SgncaP" join="right">Türkiye</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="document" msd="F">document</w>
+            <w lemma="relates" msd="F">relates</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="area" msd="F">area</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="effective" msd="F">effective</w>
+            <w lemma="control" msd="F">control</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Government" msd="F">Government</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Republic" msd="F">Republic</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Cyprus" msd="F" join="right">Cyprus</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Please" msd="F">Please</w>
+            <w lemma="cite" msd="F">cite</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="publication" msd="F">publication</w>
+            <w lemma="as" msd="F" join="right" lemmaRef="bd:576758">as</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2023" msd="NOgnc" join="both">2023</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Interna" msd="F">Interna</w>
+            <w lemma="tional" msd="F">tional</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F" join="right">Matters</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="update" msd="F">update</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Publishing" msd="SgncaP" join="right">Publishing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Paris" msd="SgncaP" join="right">Paris</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="https://doi.org/10.1787/896d79d1-en" msd="TS" join="right">https://doi.org/10.1787/896d79d1-en</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ISBN" msd="F">ISBN</w>
+            <w lemma="978-92-64-4" msd="F">978-92-64-4</w>
+            <w lemma="1061-9" msd="NOgnc">1061-9</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="print" msd="F" join="both">print</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ISBN" msd="F">ISBN</w>
+            <w lemma="978-92-64-89395-5" msd="F">978-92-64-89395-5</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="pdf" msd="TS" join="both">pdf</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ISBN" msd="F">ISBN</w>
+            <w lemma="978-92-64-48115-2" msd="F">978-92-64-48115-2</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="HTML" msd="TS" join="both">HTML</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ISBN" msd="F">ISBN</w>
+            <w lemma="978-92-64-32841-9" msd="F">978-92-64-32841-9</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="epub" msd="F" join="both">epub</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Revised" msd="F">Revised</w>
+            <w lemma="version" msd="F" join="right">version</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="October" msd="F">October</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="Details" msd="F">Details</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="revisions" msd="F">revisions</w>
+            <w lemma="available" msd="F">available</w>
+            <w lemma="at" msd="F" join="right" lemmaRef="bd:530642">at</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="https://www.oecd.org/about/publishing/Corrigendum_International-Standards-for-Automatic-Exchange-of-Information-" msd="TS">https://www.oecd.org/about/publishing/Corrigendum_International-Standards-for-Automatic-Exchange-of-Information-</w>
+            <w lemma="in-Tax-Matters.pdf" msd="F">in-Tax-Matters.pdf</w>
+            <w lemma="Corrigenda" msd="F">Corrigenda</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="publications" msd="F">publications</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="found" msd="F">found</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="line" msd="F">line</w>
+            <w lemma="at" msd="F" join="right" lemmaRef="bd:530642">at</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="www.oecd.org" msd="W" join="right">www.oecd.org</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="about" msd="F" join="both">about</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="publishing" msd="F" join="both">publishing</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="corrigenda.htm" msd="F" join="both">corrigenda.htm</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc">4</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Table" msd="F">Table</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="contents" msd="F">contents</w>
+            <w lemma="Foreword" msd="F">Foreword</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="Abbreviations" msd="F">Abbreviations</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="acronyms" msd="F">acronyms</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="Executive" msd="F">Executive</w>
+            <w lemma="summary" msd="F">summary</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="partur" msd="F" lemmaRef="bd:532202">Part</w>
+            <w lemma="I" msd="F">I</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="1" msd="F">1</w>
+            <w lemma="Introduction" msd="F">Introduction</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="impact" msd="F">impact</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="markets" msd="F">markets</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="Repercussions" msd="F">Repercussions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="globalur" msd="F" lemmaRef="bd:554399">global</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="transparency" msd="F">transparency</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="Increasing" msd="F">Increasing</w>
+            <w lemma="globalur" msd="F" lemmaRef="bd:554399">global</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="transparency" msd="F">transparency</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Rules" msd="F">Rules</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="CARF" msd="TS" join="left">CARF</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="Interaction" msd="F">Interaction</w>
+            <w lemma="between" msd="F">between</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="2" msd="F">2</w>
+            <w lemma="Rules" msd="F">Rules</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="I" msd="F" join="right">I</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Obligations" msd="F">Obligations</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="iv" msd="NOgnc" join="right" lemmaRef="bd:576762">IV</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Defined" msd="F">Defined</w>
+            <w lemma="terms" msd="F">terms</w>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="V" msd="NOgnc" join="right">V</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Effective" msd="F">Effective</w>
+            <w lemma="implementation" msd="F">implementation</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Rules" msd="F">Rules</w>
+            <w lemma="29" msd="NOgnc">29</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="I" msd="NOgnc" join="right">I</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Obligations" msd="F">Obligations</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="29" msd="NOgnc">29</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="38" msd="NOgnc">38</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="iv" msd="NOgnc" join="right" lemmaRef="bd:576762">IV</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Defined" msd="F">Defined</w>
+            <w lemma="terms" msd="F">terms</w>
+            <w lemma="49" msd="NOgnc">49</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="V" msd="NOgnc" join="right">V</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Effective" msd="F">Effective</w>
+            <w lemma="implementation" msd="F">implementation</w>
+            <w lemma="64" msd="NOgnc">64</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="69" msd="NOgnc">69</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="76" msd="NOgnc">76</w>
+            <w lemma="Introduction" msd="F">Introduction</w>
+            <w lemma="76" msd="NOgnc">76</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Declaration" msd="F">Declaration</w>
+            <w lemma="77" msd="NOgnc">77</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Preamble" msd="F">Preamble</w>
+            <w lemma="77" msd="NOgnc">77</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="definitions" msd="F">definitions</w>
+            <w lemma="78" msd="NOgnc">78</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="Respect" msd="F">Respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="79" msd="NOgnc">79</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="Time" msd="F">Time</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Manner" msd="F">Manner</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="80" msd="NOgnc">80</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="Collaboration" msd="F">Collaboration</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Compliance" msd="F">Compliance</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Enforcement" msd="F">Enforcement</w>
+            <w lemma="81" msd="NOgnc">81</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="Confidentiality" msd="F">Confidentiality</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">Data</w>
+            <w lemma="Safeguards" msd="F">Safeguards</w>
+            <w lemma="81" msd="NOgnc">81</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="Consultations" msd="F">Consultations</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Amendments" msd="F">Amendments</w>
+            <w lemma="85" msd="NOgnc">85</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">General</w>
+            <w lemma="Terms" msd="F">Terms</w>
+            <w lemma="86" msd="NOgnc">86</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="89" msd="NOgnc">89</w>
+            <w lemma="Note" msd="F">Note</w>
+            <w lemma="89" msd="NOgnc">89</w>
+            <w lemma="partur" msd="F" lemmaRef="bd:532202">Part</w>
+            <w lemma="II" msd="F">II</w>
+            <w lemma="Amendments" msd="F">Amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="90" msd="NOgnc">90</w>
+            <w lemma="1" msd="F">1</w>
+            <w lemma="Introduction" msd="F">Introduction</w>
+            <w lemma="91" msd="NOgnc">91</w>
+            <w lemma="Covering" msd="F">Covering</w>
+            <w lemma="new" msd="F">new</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">digital</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="products" msd="F">products</w>
+            <w lemma="91" msd="NOgnc">91</w>
+            <w lemma="Further" msd="F">Further</w>
+            <w lemma="amendments" msd="F">amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="improve" msd="F">improve</w>
+            <w lemma="CRS" msd="F">CRS</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="92" msd="NOgnc">92</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="Amendments" msd="F">Amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Rules" msd="F">Rules</w>
+            <w lemma="97" msd="NOgnc">97</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="I" msd="F" join="right">I</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">General</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Requirements" msd="F">Requirements</w>
+            <w lemma="97" msd="NOgnc">97</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="V" msd="NOgnc" join="right">V</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="Diligence" msd="F">Diligence</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="98" msd="NOgnc">98</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VI" msd="NOgnc" join="right">VI</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="Diligence" msd="F">Diligence</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="99" msd="NOgnc">99</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VII" msd="NOgnc" join="right">VII</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Special" msd="F">Special</w>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="Diligence" msd="F">Diligence</w>
+            <w lemma="Rules" msd="F">Rules</w>
+            <w lemma="99" msd="NOgnc">99</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VIII" msd="NOgnc" join="right">VIII</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Defined" msd="F">Defined</w>
+            <w lemma="Terms" msd="F">Terms</w>
+            <w lemma="99" msd="NOgnc">99</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="X" msd="NOgnc" join="right">X</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Transitional" msd="F">Transitional</w>
+            <w lemma="Measures" msd="F">Measures</w>
+            <w lemma="103" msd="NOgnc">103</w>
+            <w lemma="3" msd="F">3</w>
+            <w lemma="Amendments" msd="F">Amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Rules" msd="F">Rules</w>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="I" msd="F">I</w>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <w lemma="107" msd="NOgnc">107</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="V" msd="NOgnc">V</w>
+            <w lemma="110" msd="NOgnc">110</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VI" msd="NOgnc">VI</w>
+            <w lemma="111" msd="NOgnc">111</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VII" msd="NOgnc">VII</w>
+            <w lemma="111" msd="NOgnc">111</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VIII" msd="NOgnc">VIII</w>
+            <w lemma="113" msd="NOgnc">113</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="IX" msd="NOgnc">IX</w>
+            <w lemma="129" msd="NOgnc">129</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="X" msd="F">X</w>
+            <w lemma="130" msd="NOgnc">130</w>
+            <w lemma="4" msd="F">4</w>
+            <w lemma="Addendum" msd="F">Addendum</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Addendum" msd="F">Addendum</w>
+            <w lemma="134" msd="NOgnc">134</w>
+            <w lemma="Annex" msd="F">Annex</w>
+            <w lemma="A." msd="F">A.</w>
+            <w lemma="Revised" msd="F">Revised</w>
+            <w lemma="Recommendation" msd="F">Recommendation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Council" msd="F">Council</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Adopted" msd="F" join="left">Adopted</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="June" msd="F">June</w>
+            <w lemma="2023" msd="NOgnc" join="right">2023</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="135" msd="NOgnc">135</w>
+            <w lemma="Note" msd="F">Note</w>
+            <w lemma="136" msd="NOgnc">136</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="6" msd="NOgnc">6</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Abbreviations" msd="F">Abbreviations</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="acronyms" msd="F">acronyms</w>
+            <w lemma="AML" msd="TS">AML</w>
+            <w lemma="Anti-Money" msd="F">Anti-Money</w>
+            <w lemma="Laundering" msd="F">Laundering</w>
+            <w lemma="apa" msd="TS" lemmaRef="bd:551217">API</w>
+            <w lemma="Application" msd="F">Application</w>
+            <w lemma="Programming" msd="F">Programming</w>
+            <w lemma="Interface" msd="F">Interface</w>
+            <w lemma="ATM" msd="TS">ATM</w>
+            <w lemma="Automated" msd="F">Automated</w>
+            <w lemma="Teller" msd="F">Teller</w>
+            <w lemma="Machine" msd="F">Machine</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="CARF" msd="SgncaP">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="CBDC" msd="SgncaP">CBDC</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="CBI" msd="F">CBI</w>
+            <w lemma="Citizenship" msd="F">Citizenship</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="FATCA" msd="F">FATCA</w>
+            <w lemma="Foreign" msd="F">Foreign</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Compliance" msd="F">Compliance</w>
+            <w lemma="Act" msd="F">Act</w>
+            <w lemma="FATF" msd="F">FATF</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Action" msd="F">Action</w>
+            <w lemma="Task" msd="F">Task</w>
+            <w lemma="Force" msd="F">Force</w>
+            <w lemma="IT" msd="F">IT</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="Technology" msd="F">Technology</w>
+            <w lemma="KYC" msd="F">KYC</w>
+            <w lemma="Know" msd="F">Know</w>
+            <w lemma="Your" msd="F">Your</w>
+            <w lemma="Customer" msd="F">Customer</w>
+            <w lemma="LEI" msd="F">LEI</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">Legal</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Identifier" msd="F">Identifier</w>
+            <w lemma="NFE" msd="F">NFE</w>
+            <w lemma="Non-Financiala" msd="F">Non-Financial</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="NFT" msd="TS">NFT</w>
+            <w lemma="Non-Fungible" msd="F">Non-Fungible</w>
+            <w lemma="Token" msd="F">Token</w>
+            <w lemma="OECD" msd="F">OECD</w>
+            <w lemma="Organisation" msd="F">Organisation</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Economic" msd="F">Economic</w>
+            <w lemma="Co-operation" msd="F">Co-operation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Development" msd="F">Development</w>
+            <w lemma="RBI" msd="F">RBI</w>
+            <w lemma="Residence" msd="F">Residence</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="tin" msd="F" lemmaRef="bd:577074">TIN</w>
+            <w lemma="Taxpayer" msd="F">Taxpayer</w>
+            <w lemma="Identification" msd="F">Identification</w>
+            <w lemma="Number" msd="F">Number</w>
+            <w lemma="XML" msd="F">XML</w>
+            <w lemma="Extensible" msd="F">Extensible</w>
+            <w lemma="Mark-up" msd="F">Mark-up</w>
+            <w lemma="Language" msd="F">Language</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="8" msd="NOgnc">8</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="CARF" msd="TS" join="left">CARF</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="bilateralur" msd="F" lemmaRef="bd:554540">bilateral</w>
+            <w lemma="agreements" msd="F">agreements</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="arrangement" msd="F" join="right" lemmaRef="bd:583240">arrangements</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="electronic" msd="F">electronic</w>
+            <w lemma="format" msd="F" lemmaRef="bd:570531">format</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="XML" msd="TS" join="left">XML</w>
+            <w lemma="schema" msd="F" join="right">schema</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="F">Authorities</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="exchanging" msd="F">exchanging</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="information" msd="F" join="right">information</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="F" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="administrations" msd="F">administrations</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="as" msd="F" join="left" lemmaRef="bd:576758">as</w>
+            <w lemma="permitted" msd="F">permitted</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="law" msd="F" join="right">law</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partur" msd="F" lemmaRef="bd:532202">Part</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="publication" msd="SFSDar">publication</w>
+            <w lemma="contains" msd="F">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Rules" msd="F">Rules</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="SgncaP">CARF</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="their" msd="F">their</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="Commentaries" msd="F" join="right">Commentaries</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="partur" msd="F" lemmaRef="bd:532202">Part</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="publication" msd="SFSDar">publication</w>
+            <w lemma="contains" msd="F" join="right">contains</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="amendments" msd="F">amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="Rules" msd="F">Rules</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="Commentary" msd="F" join="right">Commentary</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Addendum" msd="F">Addendum</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="Commentary" msd="F" join="right">Commentary</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="updated" msd="F">updated</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="participating" msd="Adegnc">participating</w>
+            <w lemma="juris" msd="F">juris</w>
+            <w lemma="dictions" msd="F">dictions</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="broadened" msd="F">broadened</w>
+            <w lemma="scope" msd="F">scope</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="contained" msd="F">contained</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="10" msd="NOgnc">10</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="partur" msd="F" lemmaRef="bd:532202">Part</w>
+            <w lemma="I" msd="F">I</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="12" msd="NOgnc">12</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="14" msd="NOgnc">14</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="adopting" msd="F">adopting</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="rules" msd="SNPAar" join="right">rules</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="three" msd="NCgnc">three</w>
+            <w lemma="types" msd="F">types</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transactions" msd="SFPNar">transactions</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="reportable" msd="F">reportable</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="SgncaP" join="right">CARF</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="exchanges" msd="F">exchanges</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currencies" msd="F" join="right">Currencies</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="exchanges" msd="F">exchanges</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="formur" msd="F" lemmaRef="bd:539438">forms</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="including" msd="F" join="left">including</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="both">Assets</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset-to-Crypto-Asset" msd="F" join="left">Asset-to-Crypto-Asset</w>
+            <w lemma="transactions" msd="SFPAar">transactions</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="at" msd="F" join="left" lemmaRef="bd:530642">at</w>
+            <w lemma="acquisition" msd="F" join="right">acquisition</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="proceeds" msd="F">proceeds</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="upon" msd="F" join="left">upon</w>
+            <w lemma="disposal" msd="F" join="right">disposal</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="must" msd="F">must</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="also" msd="DNd" join="both" lemmaRef="bd:587046">also</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SgncaP" join="right">Currency</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Finally" msd="DNd" join="right">Finally</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="also" msd="DNd" lemmaRef="bd:587046">also</w>
+            <w lemma="applies" msd="F">applies</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="certain" msd="F">certain</w>
+            <w lemma="instances" msd="F">instances</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="processes" msd="F">processes</w>
+            <w lemma="payments" msd="F">payments</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="accepting" msd="F">accepting</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="services" msd="F" join="right">services</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="focussing" msd="F">focussing</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="high-value" msd="F">high-value</w>
+            <w lemma="transactions" msd="F">transactions</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i.e" msd="TS" join="both">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="instances" msd="F" join="right">instances</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="required" msd="LSMSN">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="also" msd="F" lemmaRef="bd:587046">also</w>
+            <w lemma="treat" msd="VIAtnp">treat</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="provided" msd="F" join="left">provided</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="i" msd="F">i</w>
+            <w lemma="s" msd="F">s</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="verify" msd="F">verify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="identity" msd="F">identity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="anti" msd="F">anti</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="money" msd="F" join="left">money</w>
+            <w lemma="laundering" msd="F">laundering</w>
+            <w lemma="rules" msd="F">rules</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="basis" msd="F" join="right">basis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="16" msd="NOgnc">16</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="18" msd="NOgnc">18</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="H." msd="TS">H.</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="complete" msd="F">complete</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Sections" msd="SFPDar">Sections</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="III" msd="NOgnc">III</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="in" msd="F">in</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="su" msd="F">su</w>
+            <w lemma="bparagraphs" msd="F">bparagraphs</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="lodged" msd="F">lodged</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="with" msd="F">with</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="format" msd="F" lemmaRef="bd:570531">format</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="by" msd="F">by</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="confirming" msd="F">confirming</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="completed" msd="F">completed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="rules" msd="F">rules</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Partner" msd="F">Partner</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="substantially" msd="F">substantially</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="nexus" msd="F">nexus</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="in" msd="F">in</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KO" join="both">]</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="A." msd="TS">A.</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="relevantur" msd="Adegnc" lemmaRef="bd:559549">relevant</w>
+            <w lemma="calendar" msd="F">calendar</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="period" msd="F" join="right">period</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="obligations" msd="F">obligations</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="th" msd="F">th</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Persons" msd="F" join="right">Persons</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="birth" msd="F">birth</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="in" msd="F" join="left">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="individual" msd="F" join="right">individual</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="and" msd="CC" join="right">and</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="after" msd="F">after</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F" join="right">procedures</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="identified" msd="LSNSN">identified</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="having" msd="F">having</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="birth" msd="F">birth</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="F" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CC" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="role" msd="F" join="right">role</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F">address</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="identifying" msd="F">identifying</w>
+            <w lemma="number" msd="F">number</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="if" msd="F" join="left">if</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="effectuated" msd="F">effectuated</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="during" msd="DGd">during</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="Adegnc" lemmaRef="bd:559549">relevant</w>
+            <w lemma="calendar" msd="F">calendar</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="period" msd="F" join="right">period</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fullur" msd="F" lemmaRef="bd:562108">full</w>
+            <w lemma="name" msd="F">name</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="amount" msd="F">amount</w>
+            <w lemma="paid" msd="F" join="right">paid</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="F">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="acquisitions" msd="F">acquisitions</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SgncaP" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="amount" msd="F">amount</w>
+            <w lemma="received" msd="LSNSN" join="right">received</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="F">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="disposals" msd="F">disposals</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SgncaP" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="F" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="F">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="acquisitions" msd="F">acquisitions</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="F" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="F">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="Unknown Tag">respect</w>
+            <w lemma="of" msd="Unknown Tag">of</w>
+            <w lemma="disposals" msd="F">disposals</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="agg" msd="F" lemmaRef="bd:577188">agg</w>
+            <w lemma="regate" msd="F">regate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="F">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="F">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="subdivided" msd="F">subdivided</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="known" msd="LSNSN">known</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="covered" msd="F">covered</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="F">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="d" msd="F" join="both">d</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="h" msd="NOgnc" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="F">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="subdivided" msd="F">subdivided</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="where" msd="DNd">where</w>
+            <w lemma="known" msd="LSNSN">known</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="covered" msd="F">covered</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="c" msd="F" join="both">c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="f" msd="NOgnc" join="both">f</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="F" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CC" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="F">units</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="b" msd="F">b</w>
+            <w lemma="y" msd="F">y</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="effectuated" msd="F">effectuated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="wallet" msd="F">wallet</w>
+            <w lemma="addresses" msd="F">addresses</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="known" msd="F">known</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Determine" msd="F">Determine</w>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="When" msd="F">When</w>
+            <w lemma="establishing" msd="F">establishing</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="months" msd="F">months</w>
+            <w lemma="after" msd="F">after</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="effective" msd="F">effective</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="these" msd="F">these</w>
+            <w lemma="rules" msd="F" join="right">rules</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="C" msd="F">C</w>
+            <w lemma="rypto-Asset" msd="F">rypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="allows" msd="F">allows</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="confirm" msd="F">confirm</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="If" msd="CS">If</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="indicates" msd="F">indicates</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="residentur" msd="F" lemmaRef="bd:583943">resident</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="R" msd="F">R</w>
+            <w lemma="eportable" msd="F">eportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="treat" msd="F">treat</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="unless" msd="CS">unless</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="reasonably" msd="F">reasonably</w>
+            <w lemma="determines" msd="F">determines</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="on" msd="DGd">on</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="possession" msd="F">possession</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="that" msd="PPN3SN">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="publicly" msd="F">publicly</w>
+            <w lemma="availa" msd="F">availa</w>
+            <w lemma="ble" msd="F" join="right">ble</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Determining" msd="F">Determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="such" msd="PIFpPN">such</w>
+            <w lemma="procedures" msd="SFPNar">procedures</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="2012" msd="NOgnc">2012</w>
+            <w lemma="FATF" msd="TS">FATF</w>
+            <w lemma="Recommendations" msd="F">Recommendations</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="as" msd="F" join="left" lemmaRef="bd:576758">as</w>
+            <w lemma="updated" msd="F">updated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="June" msd="F">June</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+            <w lemma="pertaining" msd="F">pertaining</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="virtual" msd="F">virtual</w>
+            <w lemma="asset" msd="F">asset</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="providers" msd="F" join="right">providers</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Determining" msd="F">Determining</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="t" msd="F">t</w>
+            <w lemma="he" msd="F">he</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="allows" msd="F">allows</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person’s" msd="F">Person’s</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="confirm" msd="F">confirm</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="inform" msd="F">inform</w>
+            <w lemma="ation" msd="F">ation</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="If" msd="F">If</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="point" msd="F">point</w>
+            <w lemma="there" msd="F">there</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="change" msd="F">change</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="circumstances" msd="F">circumstances</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="causes" msd="F">causes</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="know" msd="F" join="right">know</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="reason" msd="F">reason</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="know" msd="F" join="right">know</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="originalur" msd="F" lemmaRef="bd:554487">original</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="incorrect" msd="F">incorrect</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="unreliable" msd="F" join="right">unreliable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="cannot" msd="F">cannot</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="originalur" msd="F" lemmaRef="bd:554487">original</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="both">certification</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reasonable" msd="F">reasonable</w>
+            <w lemma="explanation" msd="F">explanation</w>
+            <w lemma="and" msd="CC" join="right">and</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="appropriate" msd="F" join="right">appropriate</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="supporting" msd="F">supporting</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="validity" msd="F">validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="originalur" msd="F" lemmaRef="bd:554487">original</w>
+            <w lemma="self-certification" msd="F" join="right">self-certification</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="Requirements" msd="F">Requirements</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="validity" msd="F">validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="self-certifications" msd="F">self-certifications</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="signed" msd="F">signed</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="otherwise" msd="DNd">otherwise</w>
+            <w lemma="positively" msd="DNd">positively</w>
+            <w lemma="affirmed" msd="F">affirmed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="F">is</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dated" msd="F">dated</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="latest" msd="F">latest</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="receipt" msd="F">receipt</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="contains" msd="VNAPS3">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="first" msd="F">first</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="lesa" msd="F" lemmaRef="bd:576099">last</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="birth" msd="F" join="right">birth</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="signed" msd="F">signed</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="otherwise" msd="DNd">otherwise</w>
+            <w lemma="positively" msd="F">positively</w>
+            <w lemma="affirmed" msd="F">affirmed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="dated" msd="F">dated</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="latest" msd="F">latest</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="receipt" msd="F">receipt</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="contains" msd="F">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="F" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="F" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="th" msd="F">th</w>
+            <w lemma="e" msd="F">e</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="unless" msd="CS">unless</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="provided" msd="VUAtnp">provided</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="F" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CC" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="role" msd="F" join="right">role</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="each" msd="PIMpSN">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="already" msd="F">already</w>
+            <w lemma="determined" msd="F">determined</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="f" msd="F" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="applicable" msd="F" join="right">applicable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="criteria" msd="F">criteria</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="meets" msd="F">meets</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">General</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="also" msd="F" lemmaRef="bd:587046">also</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="rely" msd="VIAtnp">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="completed" msd="F">completed</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Sections" msd="SFPAar">Sections</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="VI" msd="NOgnc">VI</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purpose" msd="F">purpose</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Section" msd="F" join="right">Section</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="22" msd="NOgnc">22</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="relevantur" msd="F" join="left" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="both">Asset</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F">Product</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="adequately" msd="F">adequately</w>
+            <w lemma="determi" msd="F">determi</w>
+            <w lemma="ned" msd="F">ned</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="cannot" msd="F">cannot</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="investment" msd="F">investment</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Specified" msd="F" join="left">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F" join="right">is</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">digital</w>
+            <w lemma="representation" msd="F">representation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="issued" msd="F">issued</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="receipt" msd="F">receipt</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="funds" msd="F">funds</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purpose" msd="F">purpose</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="making" msd="F" lemmaRef="bd:525382">making</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="transactions" msd="F" join="right">transactions</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="represented" msd="F">represented</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="claim" msd="F">claim</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="denominated" msd="F">denominated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="accepted" msd="F">accepted</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="natural" msd="F">natural</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F" join="right">issuer</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="e" msd="F" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="regulatory" msd="F">regulatory</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="subject" msd="F" join="right">subject</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="redeemable" msd="F">redeemable</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="par" msd="F" lemmaRef="bd:577183">par</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SgncaP">Currency</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="request" msd="F">request</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="holder" msd="F">holder</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="product" msd="F" join="right">product</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Reporting" msd="F" join="left">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="fo" msd="F">fo</w>
+            <w lemma="r" msd="F">r</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="customers" msd="F" join="right">customers</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="acting" msd="F">acting</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="counterparty" msd="F" join="right">counterparty</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="intermediary" msd="F" join="right">intermediary</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="making" msd="F" lemmaRef="bd:525382">making</w>
+            <w lemma="available" msd="F">available</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="platform" msd="F" join="right">platform</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="C." msd="TT">C.</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="relevantur" msd="F" join="left" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Exchange" msd="F" join="left">Exchange</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currencies" msd="F" join="right">Currencies</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="formur" msd="F" lemmaRef="bd:539438">forms</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Reportable" msd="F" join="left">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="consideration" msd="F">consideration</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="exceeding" msd="F">exceeding</w>
+            <w lemma="USD" msd="TS">USD</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="000" msd="NOgnc" join="right">000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Transfer" msd="F" join="both">Transfer</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="moves" msd="F">moves</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="address" msd="F">address</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="where" msd="F" join="right">where</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="23" msd="NOgnc">23</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="24" msd="NOgnc">24</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F" join="right">Organisation</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" join="right" lemmaRef="bd:514396">Bank</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="f" msd="NOgnc" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financi" msd="F">Financi</w>
+            <w lemma="ala" msd="F" lemmaRef="bd:576103">al</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Financial" msd="F" join="left">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Custodial" msd="F" join="left">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="hold" msd="F" join="right" lemmaRef="bd:515334">holds</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="substantial" msd="F">substantial</w>
+            <w lemma="portion" msd="F">portion</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F">Assets</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="others" msd="PINpPA" join="right">others</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">An</w>
+            <w lemma="Entity" msd="SMSNaP">Entity</w>
+            <w lemma="hold" msd="F" lemmaRef="bd:515334">holds</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F">Assets</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="others" msd="F">others</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="substantial" msd="F">substantial</w>
+            <w lemma="portion" msd="F">portion</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="business" msd="F">business</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSNaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="attributa" msd="F">attributa</w>
+            <w lemma="ble" msd="F">ble</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="holding" msd="F">holding</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F">Assets</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="equals" msd="F">equals</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="exceeds" msd="F">exceeds</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSDaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="shorter" msd="F">shorter</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="three-year" msd="F">three-year</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="enda" msd="F" lemmaRef="bd:553753">ends</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="December" msd="F">December</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="finalur" msd="F" lemmaRef="bd:554484">final</w>
+            <w lemma="day" msd="F">day</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="calendar" msd="F" join="left">calendar</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="accounting" msd="F">accounting</w>
+            <w lemma="period" msd="F" join="right">period</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="prior" msd="F">prior</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="which" msd="CS">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="determination" msd="F">determination</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="being" msd="F">being</w>
+            <w lemma="made" msd="F" join="right">made</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="SMSNaP">Entity</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="been" msd="F">been</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="existence" msd="F" join="right">existence</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Depository" msd="F" join="left">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="accepts" msd="F">accepts</w>
+            <w lemma="deposits" msd="F">deposits</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="ordinary" msd="F">ordinary</w>
+            <w lemma="course" msd="F">course</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="banking" msd="F">banking</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hold" msd="F" lemmaRef="bd:515334">holds</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F">Products</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F">Currencies</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="benefit" msd="F">benefit</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="customers" msd="F" join="right">customers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Investment" msd="F" join="left">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="primarily" msd="DNS">primarily</w>
+            <w lemma="conducts" msd="F">conducts</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F">business</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="activities" msd="F">activities</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="operations" msd="F">operations</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="customer" msd="F" join="right">customer</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i." msd="TS">i.</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="money" msd="F">money</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="instrument" msd="F" lemmaRef="bd:515496">instruments</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="cheques" msd="F" join="both">cheques</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bills" msd="F" join="right">bills</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="certificates" msd="F">certificates</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="deposit" msd="F" join="right">deposit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="derivatives" msd="F" join="right">derivatives</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="etc" msd="TT" join="right">etc</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="foreign" msd="F">foreign</w>
+            <w lemma="exchange" msd="F" join="right">exchange</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="exchange" msd="F" join="right">exchange</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="rate" msd="F">rate</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="index" msd="F">index</w>
+            <w lemma="instrument" msd="F" join="right" lemmaRef="bd:515496">instruments</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="transferable" msd="F">transferable</w>
+            <w lemma="securities" msd="F" join="right">securities</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="commodity" msd="F">commodity</w>
+            <w lemma="futures" msd="F">futures</w>
+            <w lemma="trading" msd="F" join="right">trading</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="F" join="right">ii</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="collective" msd="F">collective</w>
+            <w lemma="portfolio" msd="F">portfolio</w>
+            <w lemma="management" msd="F" join="right">management</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="iii" msd="TS" join="right">iii</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="otherwise" msd="F">otherwise</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="administering" msd="F" join="right">administering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="managing" msd="F">managing</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F" join="right">Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="money" msd="F" join="right">money</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="persons" msd="F" join="right">persons</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reinvesting" msd="F" join="right">reinvesting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F">Assets</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="managed" msd="F">managed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">An</w>
+            <w lemma="Entity" msd="SMSNaP">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="primarily" msd="DNS">primarily</w>
+            <w lemma="conduc" msd="F">conduc</w>
+            <w lemma="ting" msd="F" lemmaRef="bd:517328">ting</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F">business</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="activities" msd="SNPDar">activities</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity’s" msd="SMSNaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reinvesting" msd="F" join="right">reinvesting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F">Assets</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="left">(</pc>
+            <w lemma="b" msd="F" join="right">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSNaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="Adegnc" lemmaRef="bd:559549">relevant</w>
+            <w lemma="activities" msd="F">activities</w>
+            <w lemma="equals" msd="F">equals</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="exceeds" msd="F">exceeds</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSDaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="shorter" msd="F">shorter</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="three" msd="F">three</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="year" msd="F" join="left">year</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="ending" msd="F" lemmaRef="bd:524740">ending</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="December" msd="F">December</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="preceding" msd="F">preceding</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="determination" msd="F">determination</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="made" msd="F" join="right">made</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="which" msd="CS">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="has" msd="VNAPS3">has</w>
+            <w lemma="been" msd="VUAtnp">been</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="existence" msd="F" join="right">existence</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="iii" msd="F" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="otherwise" msd="F" join="left">otherwise</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="administering" msd="F" join="right">administering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="managing" msd="F">managing</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F" join="right">Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="money" msd="F" join="right">money</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="persons" msd="F" join="right">persons</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="include" msd="F">include</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="provision" msd="F">provision</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="customers" msd="F" join="right">customers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Investment" msd="F" join="left">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="does" msd="VNAPS3">does</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="include" msd="F">include</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="meets" msd="F">meets</w>
+            <w lemma="any" msd="PINpSA">any</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="criteria" msd="F">criteria</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="11" msd="NOgnc" join="both">11</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Specified" msd="F" join="left">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="insurance" msd="F">insurance</w>
+            <w lemma="company" msd="F">company</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="holding" msd="F">holding</w>
+            <w lemma="company" msd="F">company</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="insurance" msd="F">insurance</w>
+            <w lemma="company" msd="F" join="right">company</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="issues" msd="F" join="right">issues</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="obligated" msd="F">obligated</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="make" msd="F">make</w>
+            <w lemma="payments" msd="F">payments</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F" join="right">to</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Cash" msd="F">Cash</w>
+            <w lemma="Value" msd="F">Value</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Contract" msd="F">Contract</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Annuity" msd="F">Annuity</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Governmental" msd="F" join="left">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="government" msd="F">government</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="political" msd="F">political</w>
+            <w lemma="subdivision" msd="F">subdivision</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="which" msd="CR" join="both">which</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="avoidance" msd="F">avoidance</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="doubt" msd="F" join="right">doubt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="state" msd="F" join="right">state</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="province" msd="F" join="right">province</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="county" msd="F" join="right">county</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="municipality" msd="F" join="right">municipality</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="26" msd="NOgnc">26</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="28" msd="NOgnc">28</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Asset" msd="SgncaP">Asset</w>
+            <w lemma="Service" msd="SgncaP">Service</w>
+            <w lemma="Provider" msd="SgncaP" join="right">Provider</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="V" msd="NOgnc" join="right">V</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Effective" msd="APSFSN">Effective</w>
+            <w lemma="implementation" msd="F">implementation</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="rules" msd="F">rules</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="administrative" msd="F">administrative</w>
+            <w lemma="procedures" msd="SMPAar">procedures</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="VIAtnp">ensure</w>
+            <w lemma="effective" msd="APSFSA">effective</w>
+            <w lemma="implementation" msd="F">implementation</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="compliance" msd="F">compliance</w>
+            <w lemma="with" msd="F" join="right">with</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="above" msd="DNd" join="right">above</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="29" msd="NOgnc">29</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="30" msd="NOgnc">30</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="describes" msd="VNAPS3">describes</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">general</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="applicable" msd="F">applicable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F" join="right">Providers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Paragraphs" msd="F">Paragraphs</w>
+            <w lemma="D" msd="NRgnc">D</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="E" msd="NCgnc">E</w>
+            <w lemma="contain" msd="VNAPP3">contain</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="valuation" msd="F">valuation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="currency" msd="F">currency</w>
+            <w lemma="translation" msd="F">translation</w>
+            <w lemma="rules" msd="F" join="right">rules</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="F" msd="NOgnc">F</w>
+            <w lemma="specifies" msd="F">specifies</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirement" msd="F">requirement</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="identify" msd="VIAtnp">identify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="amount" msd="F">amount</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="reported" msd="F" join="right">reported</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="SFSNar">Paragraph</w>
+            <w lemma="G" msd="NOgnc">G</w>
+            <w lemma="specifies" msd="VNAPS3">specifies</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="timing" msd="F">timing</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="SgncaP" join="right">Provider</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="A" msd="TS" join="both">A</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="are" msd="TS" join="both">are</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="identified" msd="F">identified</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requires" msd="VNAPS3">requires</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="its" msd="PEN3SA">its</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F">address</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="identifying" msd="F">identifying</w>
+            <w lemma="number" msd="F">number</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="if" msd="F" join="left">if</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="identifying" msd="F" join="left">identifying</w>
+            <w lemma="number" msd="F" join="right">number</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="one" msd="PIMpSN">one</w>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="types" msd="F">types</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="numbers" msd="F">numbers</w>
+            <w lemma="assigned" msd="F">assigned</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Pro" msd="F">Pro</w>
+            <w lemma="vider" msd="F">vider</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="identification" msd="F">identification</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="absence" msd="F">absence</w>
+            <w lemma="thereof" msd="F" join="right">thereof</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="company" msd="F" join="left">company</w>
+            <w lemma="registration" msd="F">registration</w>
+            <w lemma="code" msd="F" join="right">code</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="number" msd="F" join="both">number</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="globalur" msd="F" lemmaRef="bd:554399">Global</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">Legal</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Identifier" msd="F">Identifier</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="LEI" msd="F" join="both">LEI</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="contains" msd="VNAPS3">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="applicable" msd="F">applicable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="serur" msd="F" lemmaRef="bd:554898">Ser</w>
+            <w lemma="vice" msd="F">vice</w>
+            <w lemma="Providers" msd="F" join="right">Providers</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="whereby" msd="F">whereby</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="certain" msd="F">certain</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="items" msd="F">items</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="effectuated" msd="F">effectuated</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="calendar" msd="F">calendar</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="relation" msd="F">relation</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportabl" msd="F">Reportabl</w>
+            <w lemma="e" msd="F">e</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="DGd">In</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="respect" msd="F" join="right">respect</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="specifies" msd="VNAPS3">specifies</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F" join="right">reported</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="while" msd="CS">while</w>
+            <w lemma="paragraphs" msd="SMPNar">paragraphs</w>
+            <w lemma="D" msd="NOgnc">D</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="E" msd="NCgnc">E</w>
+            <w lemma="contain" msd="VNAPP3">contain</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="applicable" msd="Adegnc">applicable</w>
+            <w lemma="valuation" msd="F">valuation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="currency" msd="F">currency</w>
+            <w lemma="translation" msd="F">translation</w>
+            <w lemma="rules" msd="F" join="right">rules</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="32" msd="NOgnc">32</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Reflecting" msd="F">Reflecting</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="different" msd="APWMPA">different</w>
+            <w lemma="categories" msd="F">categories</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="must" msd="F" join="right">must</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="on" msd="F" join="right">on</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fullur" msd="F" lemmaRef="bd:562108">full</w>
+            <w lemma="name" msd="F">name</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="acquisitions" msd="F">acquisitions</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="disposals" msd="F">disposals</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="c" msd="F" join="both">c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="respectively" msd="DNd" join="right">respectively</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="acquisitions" msd="F">acquisitions</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="disposals" msd="F">disposals</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="both">Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="F" join="both">e</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="respectively" msd="DNd" join="right">respectively</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="SMPAar">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="respectively" msd="DNd" join="right">respectively</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="to-Fiat" msd="F">to-Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="transactions" msd="SFPAar">transactions</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="c" msd="F" join="both">c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Re" msd="F">Re</w>
+            <w lemma="porting" msd="F">porting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="amount" msd="F">amount</w>
+            <w lemma="paid" msd="F">paid</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="received" msd="F">received</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="net" msd="F" lemmaRef="bd:576957">net</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="fees" msd="F" join="right">fees</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset-to-Crypto-Asset" msd="F" join="left">Asset-to-Crypto-Asset</w>
+            <w lemma="transactions" msd="F">transactions</w>
+            <w lemma="under" msd="DGd">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="under" msd="DGd">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="F" join="both">h</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="DNd" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="wallets" msd="F">wallets</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="known" msd="F">known</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="associated" msd="F">associated</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="virtual" msd="F">virtual</w>
+            <w lemma="asset" msd="F">asset</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="providers" msd="F">providers</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="institutions" msd="F">institutions</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="as" msd="CS" join="left" lemmaRef="bd:576758">as</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="terms" msd="SNPNar">terms</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="defined" msd="LSNPN">defined</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Action" msd="F">Action</w>
+            <w lemma="Task" msd="F">Task</w>
+            <w lemma="Force" msd="F">Force</w>
+            <w lemma="Recommendations" msd="F">Recommendations</w>
+            <w lemma="updated" msd="F">updated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="June" msd="F">June</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+            <w lemma="pertaining" msd="F">pertaining</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="virtual" msd="F">virtual</w>
+            <w lemma="asset" msd="F">asset</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="providers" msd="F" join="right">providers</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="i" msd="NOgnc" join="both">i</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="light" msd="F">light</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="absence" msd="F">absence</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="known" msd="F" join="both">known</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="consideration" msd="F" join="right">consideration</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="acquired" msd="F">acquired</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="disposed" msd="F">disposed</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="transferred" msd="F" join="right">transferred</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="net" msd="F" lemmaRef="bd:576957">net</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="fees" msd="F" join="right">fees</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="categories" msd="F">categories</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="rules" msd="F">rules</w>
+            <w lemma="require" msd="VNAPP3">require</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregation" msd="F" join="right">aggregation</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i.e" msd="TS" join="right">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="summing" msd="F">summing</w>
+            <w lemma="up" msd="F" join="right">up</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="transactions" msd="SMPNar">transactions</w>
+            <w lemma="attri" msd="F">attri</w>
+            <w lemma="butable" msd="F">butable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="PIMpSA">each</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="category" msd="F">category</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="each" msd="PIMpSA">each</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="converted" msd="F">converted</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="valued" msd="F">valued</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="paragraphs" msd="F">paragraphs</w>
+            <w lemma="D" msd="NOgnc">D</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="E." msd="F">E.</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="units" msd="SMPNar">units</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="mutually" msd="F">mutually</w>
+            <w lemma="substituted" msd="F">substituted</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="corresponding" msd="F">corresponding</w>
+            <w lemma="units" msd="SMPAar">units</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F" join="right">Crypto</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="Asset" msd="F" join="right">Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="then" msd="F">then</w>
+            <w lemma="they" msd="F">they</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="aggregation" msd="F">aggregation</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Type" msd="F">Type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="these" msd="PDNpPA">these</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fullur" msd="F" lemmaRef="bd:562108">full</w>
+            <w lemma="nema" msd="F" lemmaRef="bd:575976">nam</w>
+            <w lemma="e" msd="F">e</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="33" msd="NOgnc">33</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rather" msd="DNC">rather</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset’s" msd="F">Crypto-Asset’s</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ticker" msd="F" join="both">ticker</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="abbreviated" msd="F">abbreviated</w>
+            <w lemma="symbol" msd="F" lemmaRef="bd:583293">symbol</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="uses" msd="F">uses</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="identify" msd="F">identify</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="specific" msd="F">specific</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Crypto-Asset-to-Fiat" msd="F">Crypto-Asset-to-Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="transactions" msd="F">transactions</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="acquisitions" msd="F">acquisitions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="amount" msd="F">amount</w>
+            <w lemma="paid" msd="F">paid</w>
+            <w lemma="net" msd="F" lemmaRef="bd:576957">net</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="fees" msd="F">fees</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="acquired" msd="F">acquired</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">An</w>
+            <w lemma="acquisition" msd="F">acquisition</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="effectuated" msd="F">effectuated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="obtains" msd="F">obtains</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="irrespective" msd="F">irrespective</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="asset" msd="F">asset</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="third-party" msd="F">third-party</w>
+            <w lemma="seller" msd="F" join="right">seller</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="itself" msd="F" join="right">itself</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="disposals" msd="F">disposals</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="amount" msd="F">amount</w>
+            <w lemma="received" msd="F">received</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="net" msd="F" lemmaRef="bd:576957">net</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="fees" msd="F">fees</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="alienated" msd="F">alienated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="disposal" msd="F">disposal</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="effectuated" msd="F">effectuated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="alienates" msd="F">alienates</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="irrespective" msd="F">irrespective</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="asset" msd="F">asset</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="delivered" msd="F">delivered</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="third-party" msd="F">third-party</w>
+            <w lemma="purchaser" msd="F" join="right">purchaser</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="itself" msd="F" join="right">itself</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Such" msd="PINpPN">Such</w>
+            <w lemma="transactions" msd="SMPNar">transactions</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="s" msd="F">s</w>
+            <w lemma="enda" msd="F" lemmaRef="bd:553753">ent</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="respectively" msd="DNd" join="right">respectively</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Crypto-Asset-to-Crypto-Asset" msd="F">Crypto-Asset-to-Crypto-Asset</w>
+            <w lemma="transactions" msd="SFPNar">transactions</w>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset-to-Crypto-Asset" msd="F" join="left">Asset-to-Crypto-Asset</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="effectuated" msd="F">effectuated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="give" msd="F">give</w>
+            <w lemma="rise" msd="F">rise</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="both" msd="F">both</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="respect" msd="F" join="right">respect</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="provides" msd="VNAPS3">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="acquisitions" msd="F">acquisitions</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="relevantur" msd="Adegnc" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="both">Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="o" msd="F" lemmaRef="bd:514254">o</w>
+            <w lemma="f" msd="F">f</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Assets" msd="SgncaP">Crypto-Assets</w>
+            <w lemma="acquired" msd="F">acquired</w>
+            <w lemma="net" msd="F" lemmaRef="bd:576957">net</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="fees" msd="F" join="right">fees</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Similarly" msd="F" join="right">Similarly</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="disposals" msd="F">disposals</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="both">Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="disposed" msd="F">disposed</w>
+            <w lemma="net" msd="F" lemmaRef="bd:576957">net</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="fees" msd="F" join="right">fees</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="By" msd="F">By</w>
+            <w lemma="way" msd="F">way</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F" join="right">Crypto</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="B" msd="F" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="both" msd="F">both</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i.e" msd="TS" join="right">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="disposed" msd="F" join="right">disposed</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="B" msd="F" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i.e" msd="TS" join="right">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="acquired" msd="F" join="right">acquired</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="valued" msd="F">valued</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="both" msd="F">both</w>
+            <w lemma="net" msd="F" lemmaRef="bd:576957">net</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="fees" msd="F" join="right">fees</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="All" msd="F">All</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset-to-Crypto-Asset" msd="F" join="left">Asset-to-Crypto-Asset</w>
+            <w lemma="transactions" msd="F">transactions</w>
+            <w lemma="conducted" msd="LSFPN">conducted</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="both" msd="F">both</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">As</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Asset-to-Fiat" msd="F">Asset-to-Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="transac" msd="F">transac</w>
+            <w lemma="tions" msd="F" join="right">tions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="there" msd="F">there</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="instances" msd="F">instances</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="effectuates" msd="F">effectuates</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto-Asset-to-Crypto-Asset" msd="F">Crypto-Asset-to-Crypto-Asset</w>
+            <w lemma="transaction" msd="F" join="right">transaction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="although" msd="CS">although</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="does" msd="VNAPS3">does</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="actual" msd="F">actual</w>
+            <w lemma="knowledge" msd="F">knowledge</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="acquired" msd="F">acquired</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="disposed" msd="F" join="right">disposed</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Depending" msd="F">Depending</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="leg" msd="F">leg</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="actual" msd="F">actual</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="34" msd="NOgnc">34</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="knowledge" msd="F">knowledge</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="such" msd="PINpPN">such</w>
+            <w lemma="transactions" msd="SMPNar">transactions</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="senda" msd="F" lemmaRef="bd:553766">sent</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="respectively" msd="DNd" join="right">respectively</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Example" msd="F" join="right">Example</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="acquires" msd="F">acquires</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="D" msd="F">D</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F" join="right">Crypto</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="C." msd="F">C.</w>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="effectuates" msd="F">effectuates</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="C" msd="F">C</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="wallet" msd="F">wallet</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="seller" msd="F">seller</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="D." msd="F">D.</w>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="exchange" msd="F" join="right">exchange</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="seller" msd="F">seller</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="D" msd="F">D</w>
+            <w lemma="transfers" msd="F">transfers</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="D" msd="F">D</w>
+            <w lemma="directly" msd="F">directly</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="cold" msd="F">cold</w>
+            <w lemma="wallet" msd="F">wallet</w>
+            <w lemma="controlled" msd="F">controlled</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Unless" msd="CS">Unless</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="actual" msd="Adegnc">actual</w>
+            <w lemma="knowledge" msd="F">knowledge</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="consideration" msd="F" join="right">consideration</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i.e" msd="TS" join="right">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="D" msd="F">D</w>
+            <w lemma="Transfer" msd="F" join="right">Transfer</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="shoul" msd="F">shoul</w>
+            <w lemma="d" msd="F">d</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="C" msd="F">C</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Pursuant" msd="F">Pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="constitute" msd="F">constitute</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="separate" msd="F">separate</w>
+            <w lemma="category" msd="F">category</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="With" msd="F">With</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payments" msd="F">Payments</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="for" msd="F" join="right" lemmaRef="bd:538620">for</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="whom" msd="F">whom</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="providing" msd="F">providing</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="subject" msd="F" join="left">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="conditions" msd="F">conditions</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="definition" msd="F">definition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="therefore" msd="DNd">therefore</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="addition" msd="F">addition</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="m" msd="F">m</w>
+            <w lemma="erchant" msd="F" join="right">erchant</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Aggregate" msd="Adegnc">Aggregate</w>
+            <w lemma="information" msd="SFSNar">information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="included" msd="LSFSN">included</w>
+            <w lemma="in" msd="DGd">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Aggregate" msd="F">Aggregate</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="wit" msd="F">wit</w>
+            <w lemma="h" msd="F">h</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="do" msd="F">do</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="constitute" msd="F">constitute</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="solely" msd="F">solely</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="meeting" msd="F">meeting</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="de" msd="F">de</w>
+            <w lemma="minimis" msd="F">minimis</w>
+            <w lemma="threshold" msd="F" join="right">threshold</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="included" msd="F">included</w>
+            <w lemma="in" msd="DGd">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="fol" msd="Adegnc">fol</w>
+            <w lemma="lowing" msd="Adegnc">lowing</w>
+            <w lemma="examples" msd="F">examples</w>
+            <w lemma="illustrate" msd="VNAPP3">illustrate</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Example" msd="F">Example</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Reportable" msd="F" join="left">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="To" msd="F">To</w>
+            <w lemma="facilitate" msd="F">facilitate</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="use" msd="F">use</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="customers" msd="F">customers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="purchase" msd="F">purchase</w>
+            <w lemma="goods" msd="F" join="right">goods</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="entered" msd="F">entered</w>
+            <w lemma="into" msd="F">into</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="agreement" msd="F">agreement</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="rep" msd="F" lemmaRef="bd:577000">Rep</w>
+            <w lemma="orting" msd="F">orting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="process" msd="F">process</w>
+            <w lemma="payments" msd="F">payments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="made" msd="F">made</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant’s" msd="F">merchant’s</w>
+            <w lemma="customers" msd="F" join="right">customers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="does" msd="VNAPS3">does</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="maintain" msd="VIAtnp">maintain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="separate" msd="F">separate</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant’s" msd="Adegnc">merchant’s</w>
+            <w lemma="customers" msd="SMPAar" join="right">customers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="ma" msd="F">ma</w>
+            <w lemma="kes" msd="F">kes</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="acquired" msd="F">acquired</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="exceeding" msd="F">exceeding</w>
+            <w lemma="USD" msd="TS">USD</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <pc lemma="," msd="KO" join="both">,</pc>
+            <w lemma="000" msd="NOgnc" join="both">000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="This" msd="F">This</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="treat" msd="F">treat</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchan" msd="F">merchan</w>
+            <w lemma="t" msd="F">t</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Reportable" msd="F" join="left">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="verify" msd="F">verify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="identity" msd="F">identity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="s" msd="F">s</w>
+            <w lemma="uch" msd="F">uch</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="anti" msd="F">anti</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="money" msd="F" join="left">money</w>
+            <w lemma="laundering" msd="F">laundering</w>
+            <w lemma="rules" msd="F" join="right">rules</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="23" msd="NOgnc" join="right">23</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Example" msd="F">Example</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma=":" msd="KE">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="transaction" msd="F" join="left">transaction</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="de" msd="F">de</w>
+            <w lemma="minimis" msd="F">minimis</w>
+            <w lemma="threshold" msd="F" join="right">threshold</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="engages" msd="F">engages</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="another" msd="PIFpSA">another</w>
+            <w lemma="transaction" msd="SFSAar">transaction</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="identical" msd="F">identical</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Example" msd="F">Example</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="except" msd="CS">except</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="amount" msd="F">amount</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="less" msd="DNC">less</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="USD" msd="TS">USD</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="000" msd="NOgnc" join="both">000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="therefore" msd="DNd">therefore</w>
+            <w lemma="treat" msd="F">treat</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="mercha" msd="F">mercha</w>
+            <w lemma="nt" msd="F">nt</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="transaction" msd="F" join="right">transaction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="reportable" msd="F">reportable</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraphs" msd="F">Subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="require" msd="F">require</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="Reportin" msd="F">Reportin</w>
+            <w lemma="g" msd="F">g</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="senda" msd="F" lemmaRef="bd:553766">sent</w>
+            <w lemma="to" msd="F" join="right">to</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="by" msd="F" join="right">by</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="respectively" msd="F" join="right">respectively</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="35" msd="NOgnc">35</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="36" msd="NOgnc">36</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="37" msd="NOgnc">37</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="instance" msd="F" join="right">instance</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="disposal" msd="F">disposal</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="B" msd="F" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="may" msd="F" join="right">may</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="executed" msd="F" join="right">executed</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="perform" msd="F">perform</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="implicit" msd="F">implicit</w>
+            <w lemma="conversion" msd="F">conversion</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F" join="right">Crypto</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SgncaP">Currency</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="VIAtnp">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="disposed" msd="F">disposed</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="left">(</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="perform" msd="F">perform</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="implicit" msd="F">implicit</w>
+            <w lemma="conversion" msd="F">conversion</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="acquired" msd="F">acquired</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="B" msd="F">B</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SgncaP">Currency</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="acquired" msd="F">acquired</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="B" msd="F">B</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="cases" msd="F" join="right">cases</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="valuation" msd="F">valuation</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="difficult" msd="F">difficult</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="to-value" msd="F" join="left">to-value</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="d" msd="F">d</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="relied" msd="F">relied</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="establish" msd="F">establish</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="difficult-to-value" msd="F">difficult-to-value</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="illustrated" msd="F">illustrated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="below" msd="F">below</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Example" msd="F" join="right">Example</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="makes" msd="F">makes</w>
+            <w lemma="use" msd="F">use</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="dispose" msd="F">dispose</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Cr" msd="F">Cr</w>
+            <w lemma="ypto-Asset" msd="F">ypto-Asset</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="acquisition" msd="F">acquisition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="B." msd="F">B.</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="readily" msd="F">readily</w>
+            <w lemma="obtainable" msd="F">obtainable</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="equivalent" msd="F">equivalent</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="perform" msd="VIAtnp">perform</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="implicit" msd="F">implicit</w>
+            <w lemma="conversion" msd="F">conversion</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="VIAtnp">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="disposal" msd="F">disposal</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="A." msd="F">A.</w>
+            <w lemma="However" msd="F" join="right">However</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="B" msd="F">B</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="recently" msd="F">recently</w>
+            <w lemma="launched" msd="F">launched</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="able" msd="F">able</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="VIAtnp">determine</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="equivalent" msd="F">equivalent</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="there" msd="F">there</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="no" msd="F">no</w>
+            <w lemma="available" msd="F">available</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="C" msd="F">C</w>
+            <w lemma="urrency" msd="F">urrency</w>
+            <w lemma="conversion" msd="F">conversion</w>
+            <w lemma="amount" msd="F" join="right">amount</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="case" msd="F" join="right">case</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="acquisition" msd="F">acquisition</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="acquisition" msd="F">acquisition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="B" msd="F" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="perform" msd="F">perform</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="implicit" msd="F">implicit</w>
+            <w lemma="conversion" msd="F">conversion</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="B" msd="F">B</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="attributing" msd="F">attributing</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="amount" msd="F">amount</w>
+            <w lemma="attributed" msd="F">attributed</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="A." msd="F">A.</w>
+            <w lemma="37" msd="NOgnc" join="right">37</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Further" msd="DNC" join="right">Further</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="aggregate" msd="F" join="right">aggregate</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i.e" msd="TS" join="right">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="F" lemmaRef="bd:514256">sum</w>
+            <w lemma="up" msd="F" join="right">up</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="s" msd="F">s</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="category" msd="F" join="right">category</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="converted" msd="F">converted</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="D." msd="F">D.</w>
+            <w lemma="Valuation" msd="F">Valuation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="currency" msd="F">currency</w>
+            <w lemma="translation" msd="F">translation</w>
+            <w lemma="rules" msd="F">rules</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="38" msd="NOgnc" join="right">38</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="determined" msd="F">determined</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="currency" msd="F" join="right">currency</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="using" msd="F">using</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reasonable" msd="F">reasonable</w>
+            <w lemma="valuation" msd="F">valuation</w>
+            <w lemma="method" msd="F">method</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="looks" msd="F">looks</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="contemporaneous" msd="F">contemporaneous</w>
+            <w lemma="evidence" msd="F">evidence</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="manner" msd="F">manner</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="consistently" msd="F">consistently</w>
+            <w lemma="applied" msd="F">applied</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Repor" msd="F">Repor</w>
+            <w lemma="ting" msd="F" lemmaRef="bd:517328">ting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="effectuates" msd="F">effectuates</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="A." msd="F">A.</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="also" msd="F" lemmaRef="bd:587046">also</w>
+            <w lemma="regularly" msd="F">regularly</w>
+            <w lemma="traded" msd="F">traded</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Fia" msd="F">Fia</w>
+            <w lemma="t" msd="F">t</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider’s" msd="F">Provider’s</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="platform" msd="F" join="right">platform</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="rely" msd="VIAtnp">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="VIAtnp">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Transfer" msd="F" join="right">Transfer</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="39" msd="NOgnc" join="right">39</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Where" msd="F">Where</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Repo" msd="F">Repo</w>
+            <w lemma="rting" msd="F">rting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="maintain" msd="F">maintain</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="applicable" msd="Adegnc">applicable</w>
+            <w lemma="reference" msd="F">reference</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="Adegnc" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="pairs" msd="F" join="right">pairs</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="valuation" msd="F">valuation</w>
+            <w lemma="methods" msd="F">methods</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="relied" msd="F">relied</w>
+            <w lemma="upon" msd="F" join="right">upon</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="38" msd="NOgnc">38</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="firstly" msd="F" join="right">firstly</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internal" msd="F">internal</w>
+            <w lemma="accounti" msd="F">accounti</w>
+            <w lemma="ng" msd="F">ng</w>
+            <w lemma="book" msd="F">book</w>
+            <w lemma="values" msd="F">values</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="maintains" msd="F">maintains</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F" join="right">used</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="book" msd="F">book</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="available" msd="F" join="right">available</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="third-party" msd="F">third-party</w>
+            <w lemma="companies" msd="F">companies</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="websites" msd="F">websites</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="current" msd="F">current</w>
+            <w lemma="prices" msd="F">prices</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F" join="right">used</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="valuation" msd="F">valuation</w>
+            <w lemma="method" msd="F">method</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="third" msd="F">third</w>
+            <w lemma="party" msd="F">party</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="reasonably" msd="F">reasonably</w>
+            <w lemma="expected" msd="F">expected</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="provide" msd="VIAtnp">provide</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reliable" msd="F">reliable</w>
+            <w lemma="indicator" msd="F">indicator</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="neither" msd="PINpSN">neither</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="above" msd="F">above</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="available" msd="F" join="right">available</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="most" msd="F">most</w>
+            <w lemma="recent" msd="F">recent</w>
+            <w lemma="valuation" msd="F">valuation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F" join="right">used</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="stillur" msd="F" lemmaRef="bd:561544">still</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="attributed" msd="F" join="right">attributed</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reasonable" msd="F">reasonable</w>
+            <w lemma="estimate" msd="F">estimate</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="applied" msd="F">applied</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="measure" msd="F">measure</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="lesa" msd="F" lemmaRef="bd:576099">last</w>
+            <w lemma="resort" msd="F" join="right">resort</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="With" msd="F">With</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="relied" msd="F">relied</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="alternative" msd="F">alternative</w>
+            <w lemma="valuation" msd="F">valuation</w>
+            <w lemma="method" msd="F">method</w>
+            <w lemma="outlined" msd="F">outlined</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="39" msd="NOgnc" join="right">39</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="method" msd="F">method</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="indicated" msd="F">indicated</w>
+            <w lemma="via" msd="F" lemmaRef="bd:586896">via</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="element" msd="F" lemmaRef="bd:583244">element</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="XML" msd="F">XML</w>
+            <w lemma="Schema" msd="F" join="right">Schema</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="41" msd="NOgnc" join="right">41</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Further" msd="DNC" join="right">Further</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="aggregate" msd="F" join="right">aggregate</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i.e" msd="TS" join="right">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="F" lemmaRef="bd:514256">sum</w>
+            <w lemma="up" msd="F" join="right">up</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="transactions" msd="SMPNar">transactions</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="category" msd="F">category</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="converted" msd="F">converted</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="D." msd="F">D.</w>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="G" msd="TS" join="both">G</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Timing" msd="F">Timing</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="42" msd="NOgnc" join="right">42</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="SMSNar">Paragraph</w>
+            <w lemma="G" msd="NOgnc">G</w>
+            <w lemma="provides" msd="VNAPS3">provides</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="time" msd="SMSAar">time</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="which" msd="CS">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="SFSNar">information</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="DGd">to</w>
+            <w lemma="paragraph" msd="SMSAar">paragraph</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="needs" msd="VNAPS3">needs</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="reported" msd="LSFSN" join="right">reported</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="III" msd="NOgnc">III</w>
+            <w lemma="contains" msd="VNAPS3">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="du" msd="F">du</w>
+            <w lemma="e" msd="F">e</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="identifying" msd="F">identifying</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Persons" msd="F" join="right">Persons</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="These" msd="PDNpPN">These</w>
+            <w lemma="requirements" msd="SNPNar">requirements</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="split" msd="F" lemmaRef="bd:518644">split</w>
+            <w lemma="into" msd="DGd">into</w>
+            <w lemma="four" msd="NCgnc">four</w>
+            <w lemma="paragraphs" msd="SNPAar" join="right">paragraphs</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="seta" msd="F" lemmaRef="bd:518954">sets</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="B" msd="NOgnc">B</w>
+            <w lemma="seta" msd="F" lemmaRef="bd:518954">sets</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="C" msd="NOgnc">C</w>
+            <w lemma="specifies" msd="VNAPS3">specifies</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="validity" msd="F">validity</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="self-certifications" msd="F">self-certifications</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="D" msd="NRgnc">D</w>
+            <w lemma="specifies" msd="VNAPS3">specifies</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">general</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="requirements" msd="F" join="right">requirements</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="seta" msd="F" lemmaRef="bd:518954">sets</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="collect" msd="F">collect</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="certification" msd="F" join="right">certification</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="confirm" msd="F">confirm</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="reasonableness" msd="F" join="right">reasonableness</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="specifies" msd="VNAPS3">specifies</w>
+            <w lemma="that" msd="CS" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="establishment" msd="F" lemmaRef="bd:583178">establishment</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="user" msd="F" join="right">user</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="include" msd="F">include</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="one-off" msd="F">one-off</w>
+            <w lemma="transaction" msd="F" join="right">transaction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F" join="right">must</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="allows" msd="F">allows</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="confirm" msd="F">confirm</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="connection" msd="F">connection</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="establishment" msd="F" lemmaRef="bd:583178">establishment</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="user" msd="F">user</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Such" msd="PDNpSN">Such</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="39" msd="NOgnc">39</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="With" msd="F">With</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="clarifies" msd="F">clarifies</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="mu" msd="F">mu</w>
+            <w lemma="st" msd="F">st</w>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="confirm" msd="F">confirm</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="latest" msd="F">latest</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="months" msd="F">months</w>
+            <w lemma="after" msd="F">after</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="introduces" msd="F">introduces</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="rules" msd="F" join="right">rules</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Obtaining" msd="F">Obtaining</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="allow" msd="VIAtnp">allow</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="determination" msd="F">determination</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="See" msd="F">See</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="III" msd="NOgnc">III</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="further" msd="F">further</w>
+            <w lemma="details" msd="F">details</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="contents" msd="F">contents</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="self-certifications" msd="F">self-certifications</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="endeavour" msd="F">endeavour</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="facilitate" msd="VIAtnp">facilitate</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="dissemination" msd="F">dissemination</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="PIFpSD">such</w>
+            <w lemma="information" msd="F" join="right">information</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Reasonableness" msd="F">Reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="self-certifications" msd="F">self-certifications</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="specifies" msd="VNAPS3">specifies</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="confirm" msd="F">confirm</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F" join="right">self-certification</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="examples" msd="F">examples</w>
+            <w lemma="illustrate" msd="F">illustrate</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="reasonableness" msd="F" join="both">reasonableness</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="test" msd="F" join="right" lemmaRef="bd:536295">test</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Example" msd="F">Example</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma=":" msd="KE">:</pc>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="obtains" msd="F">obtains</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="establishment" msd="F" lemmaRef="bd:583178">establishment</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relationship" msd="F" join="right">relationship</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="address" msd="F">address</w>
+            <w lemma="contained" msd="F">contained</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="conflicts" msd="F">conflicts</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="contained" msd="F">contained</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="SgncaP" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Example" msd="F">Example</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma=":" msd="KE">:</pc>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="obtains" msd="F">obtains</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="establishment" msd="F" lemmaRef="bd:583178">establishment</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relationship" msd="F" join="right">relationship</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Because" msd="F">Because</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="conflicting" msd="Adegnc">conflicting</w>
+            <w lemma="information" msd="F" join="right">information</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="certification" msd="F">certification</w>
+            <w lemma="fails" msd="F">fails</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="test" msd="F" join="right" lemmaRef="bd:536295">test</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="fails" msd="F">fails</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="test" msd="F" join="right" lemmaRef="bd:536295">test</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="expected" msd="LSNSN">expected</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="either" msd="DNd">either</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="both">certification</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="F" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reasonable" msd="F">reasonable</w>
+            <w lemma="explanation" msd="F">explanation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="as" msd="F" join="left" lemmaRef="bd:576758">as</w>
+            <w lemma="appropriate" msd="F" join="right">appropriate</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="supporting" msd="F">supporting</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="40" msd="NOgnc">40</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="41" msd="NOgnc">41</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Change" msd="F">Change</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="circumstances" msd="F">circumstances</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="change" msd="F" join="left">change</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="c" msd="F">c</w>
+            <w lemma="ircumstances" msd="F" join="right">ircumstances</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="change" msd="F">change</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="results" msd="F">results</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="addition" msd="F">addition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="status" msd="F" lemmaRef="bd:569607">status</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="otherwise" msd="F">otherwise</w>
+            <w lemma="conflicts" msd="F">conflicts</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="such" msd="PIMpSA">such</w>
+            <w lemma="user’s" msd="F">user’s</w>
+            <w lemma="status" msd="F" lemmaRef="bd:569607">status</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="change" msd="F">change</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="addition" msd="F">addition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="profile" msd="F">profile</w>
+            <w lemma="associated" msd="F">associated</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="I" msd="F">I</w>
+            <w lemma="ndividual" msd="F">ndividual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="change" msd="F">change</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="addition" msd="F">addition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="affects" msd="F">affects</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="status" msd="F" lemmaRef="bd:569607">status</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="these" msd="PDNpPA">these</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="determine" msd="VIAtnp">determine</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="new" msd="F">new</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="obtained" msd="LSFSN">obtained</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="res" msd="F">res</w>
+            <w lemma="pect" msd="F">pect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="profile" msd="F">profile</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="accordance" msd="F">accordance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="re" msd="F">re</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="documentation" msd="F" join="left">documentation</w>
+            <w lemma="undertaken" msd="F">undertaken</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="accordance" msd="F">accordance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="regulatory" msd="F">regulatory</w>
+            <w lemma="obligations" msd="F">obligations</w>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="new" msd="F">new</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="constitutes" msd="F">constitutes</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="change" msd="F">change</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="circumstances" msd="F" join="right">circumstances</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="change" msd="F">change</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="circums" msd="F">circums</w>
+            <w lemma="tances" msd="F">tances</w>
+            <w lemma="affecting" msd="F">affecting</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="terminate" msd="VIAtnp">terminate</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="validity" msd="F">validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="no" msd="F">no</w>
+            <w lemma="longer" msd="DNd">longer</w>
+            <w lemma="reliable" msd="F" join="right">reliable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="until" msd="CS">until</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="updated" msd="F" join="right">updated</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="When" msd="F">When</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="chan" msd="F">chan</w>
+            <w lemma="ge" msd="F">ge</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="circumstances" msd="F">circumstances</w>
+            <w lemma="occurs" msd="F" join="right">occurs</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="according" msd="F">according</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="cannot" msd="F">cannot</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="originalur" msd="F" lemmaRef="bd:554487">original</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="either" msd="DNd">either</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="establishes" msd="F">establishes</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reasonable" msd="F">reasonable</w>
+            <w lemma="explanation" msd="F">explanation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="as" msd="F" join="left" lemmaRef="bd:576758">as</w>
+            <w lemma="appropriate" msd="F" join="right">appropriate</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="supporting" msd="F">supporting</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="validity" msd="F">validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="originalur" msd="F" lemmaRef="bd:554487">original</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="and" msd="CC" join="left">and</w>
+            <w lemma="retain" msd="F">retain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="copy" msd="F">copy</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="notation" msd="F">notation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="explanation" msd="F">explanation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="documentation" msd="F" join="right">documentation</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="addition" msd="F" join="right">addition</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provide" msd="F">Provide</w>
+            <w lemma="r" msd="F">r</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="expected" msd="LSFSN">expected</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="notify" msd="F">notify</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="providing" msd="F">providing</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="person’s" msd="F">person’s</w>
+            <w lemma="obligation" msd="F">obligation</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="notify" msd="F">notify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="change" msd="F">change</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="circumstances" msd="F" join="right">circumstances</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="If" msd="CS">If</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="cannot" msd="F">cannot</w>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="confirmation" msd="F">confirmation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="validity" msd="F">validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="originalur" msd="F" lemmaRef="bd:554487">original</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="90" msd="F">90</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="day" msd="F" join="left">day</w>
+            <w lemma="period" msd="F" join="right">period</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="treat" msd="F">treat</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="residentur" msd="F" lemmaRef="bd:583943">resident</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="claimed" msd="F">claimed</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="residentur" msd="F" lemmaRef="bd:583943">resident</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="originalur" msd="F" lemmaRef="bd:554487">original</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Indivi" msd="F">Indivi</w>
+            <w lemma="dual" msd="F">dual</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="residentur" msd="F" lemmaRef="bd:583943">resident</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="result" msd="F">result</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="change" msd="F">change</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="circumstances" msd="F" join="right">circumstances</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="instance" msd="F" join="right">instance</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="SgncaP">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="SgncaP">Provider</w>
+            <w lemma="obtains" msd="F">obtains</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="its" msd="PEN3SA">its</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="other" msd="PINpPA">other</w>
+            <w lemma="regulatory" msd="F">regulatory</w>
+            <w lemma="requirements" msd="SNPAar">requirements</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="contained" msd="F">contained</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="no" msd="F">no</w>
+            <w lemma="longer" msd="DNd">longer</w>
+            <w lemma="accurate" msd="F">accurate</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="reliable" msd="F" join="right">reliable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="SgncaP">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="SgncaP">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="update" msd="F">update</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="identified" msd="F" join="right">identified</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="before" msd="F">before</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="relied" msd="F">relied</w>
+            <w lemma="on" msd="F" join="right">on</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Curing" msd="F">Curing</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="errors" msd="F">errors</w>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="treat" msd="F">treat</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="valid" msd="F" join="right">valid</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="notwithstanding" msd="F">notwithstanding</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="contains" msd="F">contains</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="inconsequential" msd="F">inconsequential</w>
+            <w lemma="error" msd="F" join="right">error</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="SgncaP">Provider</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="sufficient" msd="F">sufficient</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="file" msd="F">file</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="supplement" msd="F" lemmaRef="bd:583251">supplement</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="missing" msd="F">missing</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="error" msd="F" join="right">error</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="case" msd="F" join="right">case</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="relied" msd="F">relied</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="cure" msd="F">cure</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="inconsequential" msd="F">inconsequential</w>
+            <w lemma="error" msd="F">error</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="42" msd="NOgnc">42</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="conclusive" msd="F" join="right">conclusive</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="addition" msd="F" join="right">addition</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="contradicts" msd="F">contradicts</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="contained" msd="F">contained</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="files" msd="F">files</w>
+            <w lemma="o" msd="F" lemmaRef="bd:514254">o</w>
+            <w lemma="f" msd="F">f</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="inconsequential" msd="F">inconsequential</w>
+            <w lemma="error" msd="F" join="right">error</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="B" msd="NOgnc">B</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="B" msd="NOgnc">B</w>
+            <w lemma="contains" msd="F">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="With" msd="F">With</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="clarifies" msd="F">clarifies</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="confirm" msd="F">confirm</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="latest" msd="F">latest</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="months" msd="F">months</w>
+            <w lemma="after" msd="F">after</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="introduces" msd="F">introduces</w>
+            <w lemma="these" msd="PDNpPA">these</w>
+            <w lemma="rules" msd="SNPAar" join="right">rules</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Review" msd="F">Review</w>
+            <w lemma="procedure" msd="F">procedure</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Entity" msd="SgncaP">Entity</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Users" msd="SgncaP">Users</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="B" msd="NOgnc" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="contains" msd="VNAPS3">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="review" msd="F">review</w>
+            <w lemma="procedure" msd="F">procedure</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="when" msd="F">when</w>
+            <w lemma="establishing" msd="F">establishing</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="months" msd="F">months</w>
+            <w lemma="after" msd="F">after</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="introduction" msd="F">introduction</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="rules" msd="F" join="right">rules</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="obtains" msd="F">obtains</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="allows" msd="F">allows</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="confirms" msd="F">confirms</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="connection" msd="F">connection</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="establishment" msd="F" lemmaRef="bd:583178">establishment</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="SgncaP" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="SgncaP" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="23" msd="NOgnc" join="right">23</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="If" msd="CS">If</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="indicates" msd="F">indicates</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="residentur" msd="Adegnc" lemmaRef="bd:583943">resident</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="then" msd="F" join="right">then</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="provided" msd="LSNSN">provided</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="NOgnc" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="treat" msd="F">treat</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="unless" msd="CS">unless</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="reasonably" msd="DNd">reasonably</w>
+            <w lemma="determines" msd="F">determines</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="possession" msd="F">possession</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="that" msd="PPN3SN">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="publicly" msd="F">publicly</w>
+            <w lemma="available" msd="F" join="right">available</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Publicly" msd="F" join="left">Publicly</w>
+            <w lemma="available" msd="F" join="right">available</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="published" msd="F">published</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="authorised" msd="F">authorised</w>
+            <w lemma="government" msd="F">government</w>
+            <w lemma="body" msd="F">body</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="for" msd="F" join="left" lemmaRef="bd:538620">for</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="government" msd="F">government</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="agency" msd="F">agency</w>
+            <w lemma="thereof" msd="F" join="right">thereof</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="o" msd="F" lemmaRef="bd:514254">o</w>
+            <w lemma="r" msd="F">r</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="municipality" msd="F" join="right">municipality</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="list" msd="F" lemmaRef="bd:534617">list</w>
+            <w lemma="published" msd="F">published</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="administration" msd="F" join="right">administration</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="publicly" msd="F">publicly</w>
+            <w lemma="accessible" msd="F">accessible</w>
+            <w lemma="register" msd="F">register</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="authorised" msd="F">authorised</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="authorised" msd="F">authorised</w>
+            <w lemma="government" msd="F">government</w>
+            <w lemma="body" msd="F">body</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="disclosed" msd="F">disclosed</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="established" msd="F">established</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="43" msd="NOgnc">43</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="44" msd="NOgnc">44</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Example" msd="F">Example</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma=":" msd="KE">:</pc>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="obtains" msd="F">obtains</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="establishment" msd="F" lemmaRef="bd:583178">establishment</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="r" msd="F">r</w>
+            <w lemma="elationship" msd="F" join="right">elationship</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="SgncaP" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="SgncaP" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="indicates" msd="F">indicates</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="incorporation" msd="F" join="right">incorporation</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="32" msd="NOgnc" join="right">32</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="fails" msd="F">fails</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="test" msd="F" join="right" lemmaRef="bd:536295">test</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="expected" msd="LSNSN">expected</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="either" msd="DNd">either</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="both">certification</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="F" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reasonable" msd="F">reasonable</w>
+            <w lemma="explanation" msd="F">explanation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="as" msd="F" join="left" lemmaRef="bd:576758">as</w>
+            <w lemma="appropriate" msd="F" join="right">appropriate</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="supporting" msd="F">supporting</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="and" msd="CC" join="left">and</w>
+            <w lemma="retain" msd="F">retain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="copy" msd="F">copy</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="notation" msd="F">notation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="explanation" msd="F">explanation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="documentation" msd="F" join="right">documentation</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="before" msd="F">before</w>
+            <w lemma="providing" msd="F">providing</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="s" msd="F">s</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Review" msd="F">Review</w>
+            <w lemma="procedure" msd="F">procedure</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="B" msd="NOgnc" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="contains" msd="VNAPS3">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="review" msd="F">review</w>
+            <w lemma="procedure" msd="F">procedure</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="VIAtnp">determine</w>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="held" msd="LSMSN" lemmaRef="bd:530543">held</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Persons" msd="F" join="right">Persons</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="unless" msd="CS">unless</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="determines" msd="F">determines</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Such" msd="PIFpSN">Such</w>
+            <w lemma="determination" msd="F">determination</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="made" msd="LSFSN">made</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="DGd">on</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self-certification" msd="F" join="right">self-certification</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="confirmed" msd="F">confirmed</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="DGd">on</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="relevantur" msd="Adegnc" lemmaRef="bd:559549">relevant</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="available" msd="F">available</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="SgncaP" join="right">Provider</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="When" msd="CS">When</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="has" msd="VNAPS3">has</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="determined" msd="VUAtnp">determined</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="then" msd="CS">then</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="follow" msd="F">follow</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="guidance" msd="F">guidance</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="B" msd="F" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="most" msd="F">most</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="circumstances" msd="F" join="right">circumstances</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Those" msd="PDNpPN">Those</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="aimed" msd="F">aimed</w>
+            <w lemma="at" msd="F" join="right" lemmaRef="bd:530642">at</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Persons" msd="F" join="right">Persons</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="34" msd="NOgnc" join="right">34</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="according" msd="F">according</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="NOgnc" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="such" msd="PIFpPN">such</w>
+            <w lemma="procedures" msd="SFPNar">procedures</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="2012" msd="NOgnc">2012</w>
+            <w lemma="FATF" msd="F">FATF</w>
+            <w lemma="Recommendations" msd="F">Recommendations</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="as" msd="F" join="left" lemmaRef="bd:576758">as</w>
+            <w lemma="updated" msd="F">updated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="June" msd="F">June</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+            <w lemma="pertaining" msd="F">pertaining</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="virtual" msd="F">virtual</w>
+            <w lemma="asset" msd="F">asset</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="prov" msd="F">prov</w>
+            <w lemma="iders" msd="F" join="right">iders</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="If" msd="CS">If</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="legally" msd="DNd">legally</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="apply" msd="VIAtnp">apply</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="SFPAar">Procedures</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="2012" msd="NOgnc">2012</w>
+            <w lemma="FATF" msd="F">FATF</w>
+            <w lemma="Recommendations" msd="F">Recommendations</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="as" msd="F" join="left" lemmaRef="bd:576758">as</w>
+            <w lemma="updated" msd="F">updated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="June" msd="F">June</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+            <w lemma="pertaining" msd="F">pertaining</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="virtual" msd="F">virtual</w>
+            <w lemma="asset" msd="F">asset</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="providers" msd="F" join="right">providers</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="apply" msd="VIAtnp">apply</w>
+            <w lemma="substan" msd="F">substan</w>
+            <w lemma="tially" msd="F">tially</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="procedures" msd="SFPAar">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purpose" msd="F">purpose</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F" join="right">Persons</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F" join="right">must</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="F" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="either" msd="DNd">either</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="confirm" msd="F">confirm</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Change" msd="F">Change</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="circumstances" msd="F">circumstances</w>
+            <w lemma="36" msd="NOgnc" join="right">36</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="B" msd="NOgnc" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="specifies" msd="VNAPS3">specifies</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="if" msd="F" join="right">if</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="point" msd="F" join="right">point</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="there" msd="F">there</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="change" msd="F">change</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="circumstances" msd="F">circumstances</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="causes" msd="F">causes</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="45" msd="NOgnc">45</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="know" msd="F" join="right">know</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="reason" msd="F">reason</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="know" msd="F" join="right">know</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="associated" msd="F">associated</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="incorrect" msd="F">incorrect</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="unreliable" msd="F" join="right">unreliable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporti" msd="F">Reporti</w>
+            <w lemma="ng" msd="F">ng</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="cannot" msd="F">cannot</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="originalur" msd="F" lemmaRef="bd:554487">original</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="re" msd="F">re</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="determine" msd="F" join="left">determine</w>
+            <w lemma="their" msd="F">their</w>
+            <w lemma="status" msd="F" join="right" lemmaRef="bd:569607">status</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="C" msd="NOgnc">C</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Requirements" msd="F">Requirements</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="validity" msd="F">validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="self-certifications" msd="F">self-certifications</w>
+            <w lemma="37" msd="NOgnc" join="right">37</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="C" msd="NOgnc">C</w>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">sets</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="obtaining" msd="F">obtaining</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certifications" msd="F" join="left">certifications</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="DNd" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F" join="right">Persons</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Validity" msd="F">Validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="self-certifications" msd="F">self-certifications</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="38" msd="NOgnc" join="right">38</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="referred" msd="F">referred</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="certification" msd="F">certification</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person’s" msd="F">Person’s</w>
+            <w lemma="status" msd="F" lemmaRef="bd:569607">status</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reasonably" msd="F">reasonably</w>
+            <w lemma="requested" msd="F">requested</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="fulfil" msd="F">fulfil</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="obligations" msd="F" join="right">obligations</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="residentur" msd="F" lemmaRef="bd:583943">resident</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="signed" msd="F">signed</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="otherwise" msd="DNd">otherwise</w>
+            <w lemma="positively" msd="F">positively</w>
+            <w lemma="affirmed" msd="F" join="right">affirmed</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="dated" msd="F">dated</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="latest" msd="F">latest</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="receipt" msd="F" join="right">receipt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="contains" msd="F">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="first" msd="F">first</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="lesa" msd="F" lemmaRef="bd:576099">last</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="F" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="e" msd="F" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="birth" msd="F" join="right">birth</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Further" msd="DNC" join="right">Further</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F" join="right">Crypto</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="already" msd="F">already</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="context" msd="F">context</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Foreign" msd="F">Foreign</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Compliance" msd="F">Compliance</w>
+            <w lemma="Act" msd="F">Act</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="FATCA" msd="F" join="both">FATCA</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="FATCA" msd="TS">FATCA</w>
+            <w lemma="Intergovernmental" msd="F">Intergovernmental</w>
+            <w lemma="Agre" msd="F">Agre</w>
+            <w lemma="ement" msd="F" join="right">ement</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="extent" msd="F">extent</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="contains" msd="F">contains</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="referred" msd="F">referred</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="If" msd="CS">If</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="residentur" msd="F" lemmaRef="bd:583943">resident</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="include" msd="F">include</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person’s" msd="F">Person’s</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="If" msd="CS">If</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="provided" msd="LSFSN">provided</w>
+            <w lemma="electronically" msd="DNd" join="right">electronically</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="electronic" msd="APWNSN">electronic</w>
+            <w lemma="system" msd="F" lemmaRef="bd:583295">system</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="ensure" msd="VIAtnp">ensure</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="SFSNar">information</w>
+            <w lemma="received" msd="LSFSN">received</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="senda" msd="LSFSN" join="right" lemmaRef="bd:553766">sent</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="document" msd="VIAtnp">document</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="occasions" msd="SMPAar">occasions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="user" msd="F">user</w>
+            <w lemma="access" msd="F">access</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="result" msd="F">result</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="submission" msd="F" join="right">submission</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="renewal" msd="F" join="right">renewal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="modification" msd="F">modification</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self-certification" msd="F" join="right">self-certification</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="42" msd="NOgnc" join="right">42</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="signed" msd="F">signed</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="otherwise" msd="DNd">otherwise</w>
+            <w lemma="positively" msd="F">positively</w>
+            <w lemma="affirmed" msd="F" join="right">affirmed</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="authorised" msd="F">authorised</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="sign" msd="F">sign</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="law" msd="F" join="right">law</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="46" msd="NOgnc">46</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="43" msd="NOgnc" join="right">43</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="specifie" msd="F">specifie</w>
+            <w lemma="s" msd="F">s</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="notwithstanding" msd="F">notwithstanding</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="obtain" msd="VIAtnp">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Persons" msd="F" join="right">Persons</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tin" msd="F" lemmaRef="bd:577074">TIN</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="required" msd="LSFSN">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="collected" msd="LSNSN">collected</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="issue" msd="F">issue</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Validity" msd="F">Validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="self-certifications" msd="F">self-certifications</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Entity" msd="SgncaP">Entity</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Users" msd="SgncaP">Users</w>
+            <w lemma="44" msd="NOgnc" join="right">44</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="certification" msd="F">certification</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="status" msd="F" lemmaRef="bd:569607">status</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reasonably" msd="F">reasonably</w>
+            <w lemma="requested" msd="F">requested</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="fulfil" msd="F">fulfil</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="obligations" msd="F" join="right">obligations</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="residentur" msd="F" lemmaRef="bd:583943">resident</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purp" msd="F">purp</w>
+            <w lemma="oses" msd="F">oses</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="dated" msd="F">dated</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="latest" msd="F">latest</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="receipt" msd="F" join="right">receipt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="contains" msd="F">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User’s" msd="F" join="right">User’s</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Controlli" msd="F">Controlli</w>
+            <w lemma="ng" msd="F">ng</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="unless" msd="CS">unless</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="provided" msd="VUAtnp">provided</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="DNd" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="role" msd="F" join="right">role</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="each" msd="PIMpSN">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="alrea" msd="F">alrea</w>
+            <w lemma="dy" msd="F">dy</w>
+            <w lemma="determined" msd="F">determined</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="applicable" msd="F" join="right">applicable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="criteria" msd="F">criteria</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="meets" msd="F">meets</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Further" msd="DNC" join="right">Further</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="collect" msd="F">collect</w>
+            <w lemma="ed" msd="F">ed</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="already" msd="F">already</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="context" msd="F">context</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="FATCA" msd="TS" join="right">FATCA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="FATCA" msd="TS">FATCA</w>
+            <w lemma="Intergovernment" msd="F">Intergovernment</w>
+            <w lemma="ala" msd="F" lemmaRef="bd:576103">al</w>
+            <w lemma="Agreement" msd="F" join="right">Agreement</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="extent" msd="F">extent</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="contains" msd="F">contains</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="referred" msd="F">referred</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="46" msd="NOgnc" join="right">46</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="signed" msd="F">signed</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="otherwise" msd="F">otherwise</w>
+            <w lemma="positively" msd="F">positively</w>
+            <w lemma="affirmed" msd="F" join="right">affirmed</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="authorised" msd="F">authorised</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="sign" msd="F">sign</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="law" msd="F" join="right">law</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="47" msd="NOgnc" join="right">47</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="requirements" msd="SNPNar">requirements</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="validity" msd="F">validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="self-certifications" msd="F">self-certifications</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="p" msd="F">p</w>
+            <w lemma="aragraphs" msd="F">aragraphs</w>
+            <w lemma="40" msd="NOgnc">40</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="41" msd="NOgnc">41</w>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="section" msd="SMSDar">section</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="also" msd="DNd" lemmaRef="bd:587046">also</w>
+            <w lemma="applicable" msd="F">applicable</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="validity" msd="F">validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="certifications" msd="F">certifications</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="D" msd="F">D</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">General</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="48" msd="NOgnc" join="right">48</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="F" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="seeks" msd="F">seeks</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="VIAtnp">ensure</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="when" msd="F">when</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="also" msd="F" lemmaRef="bd:587046">also</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="instances" msd="F" join="right">instances</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="where" msd="CS">where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="also" msd="F" lemmaRef="bd:587046">also</w>
+            <w lemma="being" msd="F">being</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="completed" msd="VUAtnp">completed</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="47" msd="NOgnc">47</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="48" msd="NOgnc">48</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="certain" msd="F">certain</w>
+            <w lemma="instances" msd="SNPAar" join="right">instances</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="these" msd="PDMpPN">these</w>
+            <w lemma="functionalities" msd="SMPNar">functionalities</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="split" msd="F" lemmaRef="bd:518644">split</w>
+            <w lemma="among" msd="DGd">among</w>
+            <w lemma="different" msd="APSMPA">different</w>
+            <w lemma="individuals" msd="SMPAar">individuals</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Entities" msd="F">Entities</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="could" msd="F">could</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">As</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="result" msd="F">result</w>
+            <w lemma="there" msd="F">there</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="more" msd="DNC">more</w>
+            <w lemma="than" msd="CS">than</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="55" msd="NOgnc" join="right">55</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="allows" msd="F">allows</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="designate" msd="F">designate</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="comply" msd="F">comply</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="requirements" msd="F" join="right">requirements</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="multiple" msd="F">multiple</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="provide" msd="F">provide</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Rather" msd="F" join="right">Rather</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="D" msd="F" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="stipulates" msd="VNAPS3">stipulates</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="remains" msd="VNAPS3">remains</w>
+            <w lemma="responsible" msd="F">responsible</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="completion" msd="F">completion</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F" join="right">procedures</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="58" msd="NOgnc" join="right">58</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="NOgnc" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <pc lemma=")" msd="KO">)</pc>
+            <w lemma="specifies" msd="F">specifies</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="retention" msd="F">retention</w>
+            <w lemma="obligations" msd="F" join="right">obligations</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="whereby" msd="F">whereby</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="VIAtnp">ensure</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="documentation" msd="F">documentation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="remain" msd="F">remain</w>
+            <w lemma="available" msd="F">available</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="less" msd="DNC">less</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="five" msd="NCgnc">five</w>
+            <w lemma="years" msd="F">years</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="in" msd="F" join="left">in</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="correspond" msd="F">correspond</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="record-keeping" msd="F">record-keeping</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Global" msd="SgncaP">Global</w>
+            <w lemma="Forum" msd="SgncaP">Forum</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="Request" msd="F" join="right">Request</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="after" msd="F">after</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="enda" msd="F" lemmaRef="bd:553753">end</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="within" msd="F">within</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="instances" msd="F">instances</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="liquidated" msd="F">liquidated</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="otherwise" msd="F">otherwise</w>
+            <w lemma="terminates" msd="F">terminates</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="49" msd="NOgnc">49</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="50" msd="NOgnc">50</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="51" msd="NOgnc">51</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="52" msd="NOgnc">52</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Central" msd="SgncaP">Central</w>
+            <w lemma="Bank" msd="SgncaP">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Central" msd="F" join="left">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F" join="right">Currencies</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">digital</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F">Currency</w>
+            <w lemma="issued" msd="F">issued</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" join="right" lemmaRef="bd:514396">Bank</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F">Product</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Specified" msd="F" join="left">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F" join="right">is</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">digital</w>
+            <w lemma="representation" msd="F">representation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="issued" msd="F">issued</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="receipt" msd="F">receipt</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="funds" msd="F">funds</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purpose" msd="F">purpose</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="making" msd="F" lemmaRef="bd:525382">making</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="transactions" msd="F" join="right">transactions</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="represented" msd="F">represented</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="claim" msd="F">claim</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="denominated" msd="F">denominated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="accepted" msd="F">accepted</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="natural" msd="F">natural</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F" join="right">issuer</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="e" msd="F" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="regulatory" msd="F">regulatory</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="subject" msd="F" join="right">subject</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="redeemable" msd="F">redeemable</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="par" msd="F" lemmaRef="bd:577183">par</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SFSAaP">Currency</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="request" msd="F">request</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="holder" msd="F">holder</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="product" msd="F" join="right">product</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">digital</w>
+            <w lemma="representation" msd="F">representation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Consequently" msd="F" join="right">Consequently</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="reflects" msd="F">reflects</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="multiple" msd="F">multiple</w>
+            <w lemma="currencies" msd="F">currencies</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="assets" msd="F">assets</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="provides" msd="VNAPS3">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="issued" msd="F">issued</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="receipt" msd="F">receipt</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="funds" msd="F" join="right">funds</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="addition" msd="F" join="right">addition</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="this" msd="PDNpSN">this</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="issued" msd="F">issued</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purpose" msd="F">purpose</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="making" msd="F" lemmaRef="bd:525382">making</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="transactions" msd="SFPAar" join="right">transactions</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="17" msd="NOgnc" join="right">17</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="that" msd="CS" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="represented" msd="F">represented</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="claim" msd="F">claim</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="denominated" msd="F">denominated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="18" msd="NOgnc" join="right">18</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Under" msd="DGd">Under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="accepted" msd="F">accepted</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="natural" msd="F">natural</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="whereby" msd="F">whereby</w>
+            <w lemma="such" msd="PINpPN">such</w>
+            <w lemma="third" msd="F">third</w>
+            <w lemma="parties" msd="F">parties</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="accept" msd="F">accept</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="payment" msd="F" join="right">payment</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Consequently" msd="F" join="right">Consequently</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="monetary" msd="F">monetary</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="stored" msd="F">stored</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="specific" msd="F">specific</w>
+            <w lemma="pre" msd="F">pre</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="paid" msd="F" join="left">paid</w>
+            <w lemma="instrument" msd="F" join="right" lemmaRef="bd:515496">instruments</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="designed" msd="F">designed</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="address" msd="F">address</w>
+            <w lemma="precise" msd="Adegnc">precise</w>
+            <w lemma="needs" msd="F">needs</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="only" msd="DNd">only</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="limited" msd="F">limited</w>
+            <w lemma="way" msd="F" join="right">way</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="they" msd="PPM3PN">they</w>
+            <w lemma="allow" msd="F">allow</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="electronic" msd="F">electronic</w>
+            <w lemma="money" msd="F">money</w>
+            <w lemma="holder" msd="F">holder</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="purchase" msd="VIAtnp">purchase</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="only" msd="DNd">only</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="premises" msd="F">premises</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="electronic" msd="F">electronic</w>
+            <w lemma="money" msd="F">money</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="within" msd="DGd">within</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="limited" msd="F">limited</w>
+            <w lemma="network" msd="F">network</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="providers" msd="F">providers</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="direct" msd="F">direct</w>
+            <w lemma="commercial" msd="F">commercial</w>
+            <w lemma="agreement" msd="F">agreement</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="professional" msd="F">professional</w>
+            <w lemma="issuer" msd="F" join="right">issuer</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="they" msd="PPM3PN">they</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="acquire" msd="VIAtnp">acquire</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="limited" msd="F">limited</w>
+            <w lemma="range" msd="F">range</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="services" msd="F" join="right">services</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F" join="right">Products</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="19" msd="NOgnc" join="right">19</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="supervision" msd="F">supervision</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="F">ensure</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="redeemable" msd="F">redeemable</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="par" msd="F" lemmaRef="bd:577183">par</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SgncaP">Currency</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="request" msd="F">request</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="53" msd="NOgnc">53</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="54" msd="NOgnc">54</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="individuals" msd="F">individuals</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Entities" msd="F">Entities</w>
+            <w lemma="subscribing" msd="F">subscribing</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="While" msd="CS">While</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="sole" msd="F">sole</w>
+            <w lemma="creation" msd="F">creation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="issuance" msd="F">issuance</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="counterparty" msd="F">counterparty</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="intermediary" msd="F" join="right">intermediary</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="direct" msd="F">direct</w>
+            <w lemma="purchase" msd="F">purchase</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="resell" msd="F">resell</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="distribute" msd="F">distribute</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="customers" msd="F">customers</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="26" msd="NOgnc" join="right">26</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">An</w>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="also" msd="F" lemmaRef="bd:587046">also</w>
+            <w lemma="effectuate" msd="VIAtnp">effectuate</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transactions" msd="SFPAar">Transactions</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="customers" msd="SMPAar">customers</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="making" msd="F" lemmaRef="bd:525382">making</w>
+            <w lemma="available" msd="F">available</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="platform" msd="F">platform</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="ability" msd="F">ability</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="such" msd="PIMpPA">such</w>
+            <w lemma="customers" msd="SMPAar">customers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="effectuate" msd="VIAtnp">effectuate</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transactions" msd="SFPAar">Transactions</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="such" msd="PIMpSA">such</w>
+            <w lemma="platform" msd="SMSAar" join="right">platform</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="C" msd="TS" join="both">C</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="relevantur" msd="F" join="left" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="refers" msd="F">refers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currencies" msd="F" join="right">Currencies</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="between" msd="F">between</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="formur" msd="F" lemmaRef="bd:539438">forms</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transact" msd="F">Transact</w>
+            <w lemma="ions" msd="F" join="right">ions</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">An</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="defined" msd="LSMSN">defined</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="refers" msd="F">refers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="betw" msd="F">betw</w>
+            <w lemma="een" msd="F">een</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currencies" msd="F">Currencies</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="F" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="between" msd="F">between</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="formur" msd="F" lemmaRef="bd:539438">forms</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="both">Assets</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Reportable" msd="F" join="left">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="consideration" msd="F">consideration</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="exceeding" msd="F">exceeding</w>
+            <w lemma="USD" msd="TS">USD</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <pc lemma="," msd="KO" join="both">,</pc>
+            <w lemma="000" msd="NOgnc" join="both">000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="This" msd="F">This</w>
+            <w lemma="term" msd="F">term</w>
+            <w lemma="cover" msd="F" lemmaRef="bd:570817">covers</w>
+            <w lemma="situations" msd="SMPAar">situations</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="transfers" msd="F">transfers</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="purchase" msd="F">purchase</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="who" msd="F">who</w>
+            <w lemma="receives" msd="F">receives</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <w lemma="-" msd="F" join="right">-</w>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="55" msd="NOgnc">55</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="consideration" msd="SFSNar" join="right">consideration</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="carry" msd="F">carry</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="customers" msd="F">customers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="allow" msd="F">allow</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Where" msd="F">Where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Prov" msd="F">Prov</w>
+            <w lemma="ider" msd="F">ider</w>
+            <w lemma="transfers" msd="F">transfers</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="made" msd="F">made</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="above" msd="F">above</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="threshold" msd="F" join="right">threshold</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="With" msd="F">With</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Transfers" msd="F" join="right">Transfers</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="required" msd="LSMSN">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="also" msd="F" lemmaRef="bd:587046">also</w>
+            <w lemma="treat" msd="VIAtnp">treat</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="required" msd="LSMSN">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="verify" msd="VIAtnp">verify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="identity" msd="F">identity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="anti" msd="F">anti</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="money" msd="F" join="left">money</w>
+            <w lemma="laundering" msd="F">laundering</w>
+            <w lemma="rules" msd="F" join="right">rules</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="SMSNar">Subparagraph</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO" join="right">–</pc>
+            <w lemma="Transfers" msd="SgncaP" join="left">Transfers</w>
+            <w lemma="32" msd="NOgnc" join="right">32</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Transfer" msd="F" join="both">Transfer</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="moves" msd="F">moves</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="address" msd="F">address</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="classify" msd="VIAtnp">classify</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Transfer" msd="F">Transfer</w>
+            <w lemma="if" msd="F" join="right">if</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="knowledge" msd="F">knowledge</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transaction" msd="F" join="right">transaction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="cannot" msd="F">cannot</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Such" msd="PINpPN">Such</w>
+            <w lemma="transactions" msd="SMPNar">transactions</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="stillur" msd="DNd" lemmaRef="bd:561544">still</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="but" msd="CC">but</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="need" msd="F">need</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="such" msd="PINpPA">such</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="Transfers" msd="F" join="right">Transfers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="instance" msd="F" join="right">instance</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="context" msd="F">context</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="hard" msd="F" join="left">hard</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="fork" msd="F" join="both">fork</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="new" msd="F">new</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="diverges" msd="F">diverges</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="legacy" msd="F">legacy</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="both">Asset</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="D" msd="TS" join="both">D</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="NOgnc" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="35" msd="NOgnc" join="right">35</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="SMSNar">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Reportable" msd="F" join="left">Reportable</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="defined" msd="LSMSN">defined</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="D" msd="NOgnc" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="means" msd="VNAPS3">means</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="56" msd="NOgnc">56</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="User" msd="SgncaP">User</w>
+            <w lemma="36" msd="NOgnc" join="right">36</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="F">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Crypto" msd="F" join="left">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="carrying" msd="F">carrying</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Any" msd="F">Any</w>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="identified" msd="F">identified</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="carrying" msd="F">carrying</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="irrespective" msd="F">irrespective</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="safekeeping" msd="F">safekeeping</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="characterisation" msd="F">characterisation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="between" msd="F">between</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="confirming" msd="F">confirming</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="provider" msd="F">provider</w>
+            <w lemma="may" msd="F" join="right">may</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="instance" msd="F" join="right">instance</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="cross" msd="F">cross</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="checking" msd="F" join="left">checking</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="regulated" msd="F">regulated</w>
+            <w lemma="institutions" msd="F">institutions</w>
+            <w lemma="lists" msd="F">lists</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="indicate" msd="F">indicate</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="R" msd="F">R</w>
+            <w lemma="eporting" msd="F">eporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F" join="right">Institutions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="available" msd="F" join="right">available</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="However" msd="F" join="right">However</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="F" msd="SgncaP">F</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="files" msd="F">files</w>
+            <w lemma="indicating" msd="F">indicating</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="F" msd="SgncaP">F</w>
+            <w lemma="acts" msd="F">acts</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="agentur" msd="F" lemmaRef="bd:538649">agent</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="benefit" msd="F">benefit</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="U" msd="TS" join="right">U</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Prov" msd="F">Prov</w>
+            <w lemma="ider" msd="F">ider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="treat" msd="F">treat</w>
+            <w lemma="U" msd="TS">U</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="uses" msd="F">uses</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="B" msd="F">B</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="effectuate" msd="F">effectuate</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="platform" msd="F">platform</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="B." msd="SgncaP">B.</w>
+            <w lemma="Therefore" msd="F" join="right">Therefore</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="B" msd="SgncaP" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="report" msd="F">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="effectuated" msd="F">effectuated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="A." msd="SgncaP">A.</w>
+            <w lemma="Because" msd="CS">Because</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="immaterial" msd="F">immaterial</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="effectuates" msd="F">effectuates</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="own" msd="F">own</w>
+            <w lemma="name" msd="F">name</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="agentur" msd="F" join="right" lemmaRef="bd:538649">agent</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="custodian" msd="F" join="right">custodian</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nominee" msd="F" join="right">nominee</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="signatory" msd="F" join="right">signatory</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="investment" msd="F">investment</w>
+            <w lemma="advisor" msd="F">advisor</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="intermediary" msd="F" join="right">intermediary</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="39" msd="NOgnc" join="right">39</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="conduct" msd="F">conduct</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="allow" msd="F">allow</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="offer" msd="F">offer</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="customers" msd="F">customers</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="formur" msd="F" lemmaRef="bd:539438">form</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="both">Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="consideration" msd="F">consideration</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="purchase" msd="F">purchase</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="services" msd="F" join="right">services</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="those" msd="F">those</w>
+            <w lemma="instances" msd="SNPDar" join="right">instances</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="exceeds" msd="F">exceeds</w>
+            <w lemma="USD" msd="TS">USD</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="000" msd="NOgnc" join="right">000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="being" msd="F">being</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="See" msd="F">See</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="Reportab" msd="F">Reportab</w>
+            <w lemma="le" msd="F">le</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="treat" msd="F">treat</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="merchant" msd="F">merchant</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="transaction" msd="F">transaction</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="verify" msd="F">verify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="identity" msd="F">identity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="anti" msd="F">anti</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="money" msd="F" join="left">money</w>
+            <w lemma="laundering" msd="F">laundering</w>
+            <w lemma="rules" msd="F" join="right">rules</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="requirement" msd="F">requirement</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="verify" msd="VIAtnp">verify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="identity" msd="F">identity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="means" msd="VNAPS3">means</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="requirement" msd="F">requirement</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="anti" msd="F">anti</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="money" msd="F" join="left">money</w>
+            <w lemma="laundering" msd="F">laundering</w>
+            <w lemma="rules" msd="F">rules</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="verify" msd="VIAtnp">verify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="identity" msd="F">identity</w>
+            <w lemma="using" msd="F">using</w>
+            <w lemma="reliable" msd="F" join="right">reliable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="independent" msd="F">independent</w>
+            <w lemma="source" msd="F">source</w>
+            <w lemma="documents" msd="F" join="right">documents</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="information" msd="F" join="right">information</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="57" msd="NOgnc">57</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraphs" msd="F">Subparagraphs</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Preexisting" msd="F" join="right">Preexisting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="40" msd="NOgnc" join="right">40</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraphs" msd="F">Subparagraphs</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="contain" msd="F">contain</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="various" msd="F">various</w>
+            <w lemma="categories" msd="F">categories</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="classified" msd="F">classified</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="reference" msd="F">reference</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="establishment" msd="F" lemmaRef="bd:583178">establishment</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Individual" msd="F" join="left">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Preexisting" msd="F" join="left">Preexisting</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Entity" msd="F" join="left">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <w lemma="-" msd="F" join="right">-</w>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Preexisting" msd="F" join="left">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Thus" msd="F" join="right">Thus</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="either" msd="DNd">either</w>
+            <w lemma="a" msd="F">a</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Preexisting" msd="F" join="left">Preexisting</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Preexisting" msd="F" join="left">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Indiv" msd="F" join="left">Indiv</w>
+            <w lemma="idual" msd="F">idual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="and" msd="F" join="right">and</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Entity" msd="F" join="left">Entity</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F" join="right">User</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="42" msd="NOgnc" join="right">42</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">As</w>
+            <w lemma="such" msd="F" join="right">such</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="established" msd="VUAtnp">established</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="xx" msd="NOgnc" join="both">xx</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="xx" msd="NOgnc" join="both">xx</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="xxxx" msd="TS" join="both">xxxx</w>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="therefore" msd="F">therefore</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="subset" msd="F">subset</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Users" msd="F" join="right">Users</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="respectively" msd="F" join="right">respectively</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="F" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="7" msd="NOgnc" join="both">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="43" msd="NOgnc" join="right">43</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="7" msd="NOgnc" join="both">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Reportable" msd="F" join="left">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="F" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="8" msd="NOgnc" join="both">8</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="44" msd="NOgnc" join="right">44</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">As</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">general</w>
+            <w lemma="rule" msd="F" join="right">rule</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Reportable" msd="F" join="left">Reportable</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="residentur" msd="F" lemmaRef="bd:583943">resident</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="49" msd="NOgnc" join="right">49</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Reportable" msd="F" join="left">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="which" msd="CS">which</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="agreement" msd="F">agreement</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="arrangement" msd="F" lemmaRef="bd:583240">arrangement</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="CR">which</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="obligated" msd="F">obligated</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="provide" msd="F">provide</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="58" msd="NOgnc">58</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="59" msd="NOgnc">59</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="60" msd="NOgnc">60</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="60" msd="NOgnc" join="right">60</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="One" msd="PIMpSN">One</w>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirements" msd="SNPDar">requirements</w>
+            <w lemma="listed" msd="F">listed</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="D" msd="NOgnc" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="11" msd="NOgnc" join="both">11</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="non" msd="F" join="left">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="profit" msd="F" join="left">profit</w>
+            <w lemma="Entities" msd="F" join="right">Entities</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="qualify" msd="F">qualify</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="status" msd="F" lemmaRef="bd:569607">status</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="applicable" msd="F">applicable</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SgncaP">Entity’s</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SgncaP">Entity’s</w>
+            <w lemma="formation" msd="F">formation</w>
+            <w lemma="documents" msd="F">documents</w>
+            <w lemma="do" msd="F">do</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="permit" msd="F">permit</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="ssets" msd="F">ssets</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="SgncaP">Entity</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="distributed" msd="F">distributed</w>
+            <w lemma="to" msd="F" join="right">to</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="applied" msd="F">applied</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="benefit" msd="F">benefit</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="private" msd="F">private</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="charitable" msd="F" join="left">charitable</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="conduct" msd="F">conduct</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SgncaP">Entity’s</w>
+            <w lemma="charitable" msd="F">charitable</w>
+            <w lemma="activities" msd="F" join="right">activities</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="reasonable" msd="F">reasonable</w>
+            <w lemma="compensation" msd="F">compensation</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="rendered" msd="F" join="right">rendered</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="representing" msd="F">representing</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="property" msd="F">property</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="purchased" msd="F" join="right">purchased</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="E" msd="TS" join="both">E</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="E" msd="NOgnc" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="61" msd="NOgnc" join="right">61</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Excluded" msd="F" join="left">Excluded</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="regularly" msd="F">regularly</w>
+            <w lemma="traded" msd="F">traded</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="established" msd="F">established</w>
+            <w lemma="securities" msd="F">securities</w>
+            <w lemma="markets" msd="F" join="right">markets</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Related" msd="F">Related</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="clause" msd="F">clause</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="c" msd="NRgnc" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="d" msd="F" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F" join="right">Organisation</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e" msd="F" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" join="right" lemmaRef="bd:514396">Bank</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="f" msd="NOgnc" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="iv" msd="F" lemmaRef="bd:576762">IV</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraphs" msd="F">Subparagraphs</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="62" msd="NOgnc" join="right">62</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="terms" msd="SNPNar">terms</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Financial" msd="F" join="left">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Custodial" msd="F" join="left">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Depository" msd="F" join="left">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="respectively" msd="DNd" join="right">respectively</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="interpreted" msd="F">interpreted</w>
+            <w lemma="consis" msd="F">consis</w>
+            <w lemma="tently" msd="F">tently</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="amended" msd="F" join="right">amended</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="63" msd="NOgnc" join="right">63</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Investment" msd="F" join="left">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="two" msd="F">two</w>
+            <w lemma="types" msd="F">types</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Entities" msd="F" join="right">Entities</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Entities" msd="F">Entities</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="conduct" msd="F" join="right">conduct</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="investment" msd="F">investment</w>
+            <w lemma="activities" msd="F">activities</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="operations" msd="F">operations</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="persons" msd="F" join="right">persons</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="Entities" msd="SNPNar">Entities</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="managed" msd="F">managed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="those" msd="F">those</w>
+            <w lemma="Entities" msd="SgncaP">Entities</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F" join="right">Institutions</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="64" msd="NOgnc" join="right">64</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="F">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="first" msd="F">first</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Investment" msd="F" join="left">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="conducts" msd="F">conducts</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F">business</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="activities" msd="F">activities</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="operations" msd="F">operations</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="customer" msd="F" join="right">customer</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="money" msd="F">money</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="instrument" msd="F" lemmaRef="bd:515496">instruments</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="cheques" msd="F" join="both">cheques</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bills" msd="F" join="right">bills</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="certificates" msd="F">certificates</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="deposit" msd="F" join="right">deposit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="derivatives" msd="F" join="right">derivatives</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="etc" msd="TT" join="right">etc</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="foreign" msd="F">foreign</w>
+            <w lemma="exchange" msd="F" join="right">exchange</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="exchange" msd="F" join="right">exchange</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="rate" msd="F">rate</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="index" msd="F">index</w>
+            <w lemma="instrument" msd="F" join="right" lemmaRef="bd:515496">instruments</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="transferable" msd="F">transferable</w>
+            <w lemma="securities" msd="F" join="right">securities</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="commodity" msd="F">commodity</w>
+            <w lemma="futures" msd="F">futures</w>
+            <w lemma="trading" msd="F" join="right">trading</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="F" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="collective" msd="F">collective</w>
+            <w lemma="portfolio" msd="F">portfolio</w>
+            <w lemma="management" msd="F" join="right">management</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="c" msd="F" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="otherwise" msd="F">otherwise</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="administering" msd="F" join="right">administering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="managing" msd="F">managing</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F" join="right">Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="money" msd="F">money</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="including" msd="F" join="left">including</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F" join="right">Currencies</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="persons" msd="F" join="right">persons</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="61" msd="NOgnc">61</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="customer" msd="F" join="both">customer</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Equity" msd="F">Equity</w>
+            <w lemma="Interest" msd="F">Interest</w>
+            <w lemma="holder" msd="F">holder</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="collective" msd="Adegnc">collective</w>
+            <w lemma="investment" msd="F">investment</w>
+            <w lemma="vehicle" msd="F" join="right">vehicle</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="whereby" msd="F">whereby</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="collective" msd="Adegnc">collective</w>
+            <w lemma="inv" msd="F">inv</w>
+            <w lemma="estment" msd="F">estment</w>
+            <w lemma="vehicle" msd="F">vehicle</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="conduct" msd="VIAtnp">conduct</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="activities" msd="F">activities</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="operations" msd="F">operations</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="iii" msd="F" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="SMSNar">term</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="investing" msd="F" join="both">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="administering" msd="F" join="right">administering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="trading" msd="F" join="right">trading</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="comprise" msd="F">comprise</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="provision" msd="F">provision</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="customers" msd="F" join="right">customers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="66" msd="NOgnc" join="right">66</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="second" msd="F">second</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Investment" msd="F" join="left">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reinvesting" msd="F" join="right">reinvesting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F">Assets</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="managed" msd="F">managed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Where" msd="CS">Where</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="managed" msd="F">managed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="mix" msd="F">mix</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F">Institutions</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="individuals" msd="F">individuals</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Entities" msd="F">Entities</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F" join="right">Institutions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="managed" msd="F">managed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="instur" msd="F" lemmaRef="bd:586814">Insti</w>
+            <w lemma="tution" msd="F" join="right">tution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="any" msd="PIMpSN">any</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="managing" msd="F">managing</w>
+            <w lemma="Entities" msd="F">Entities</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="67" msd="NOgnc" join="right">67</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">An</w>
+            <w lemma="Entity" msd="SMSNar">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="conducting" msd="F">conducting</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F">business</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="DNC">more</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="activities" msd="SNPDar">activities</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity’s" msd="SMSNaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reinvesting" msd="F" join="right">reinvesting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F">Assets</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSNaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="Adegnc" lemmaRef="bd:559549">relevant</w>
+            <w lemma="activities" msd="F">activities</w>
+            <w lemma="equals" msd="F">equals</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="exceeds" msd="F">exceeds</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSDaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="shorter" msd="F">shorter</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="three" msd="F">three</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="year" msd="F" join="left">year</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="ending" msd="F" lemmaRef="bd:524740">ending</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="December" msd="F">December</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="preceding" msd="F">preceding</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="determination" msd="F">determination</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="made" msd="F" join="right">made</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="which" msd="CS">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="SMSNaP">Entity</w>
+            <w lemma="has" msd="VNAPS3">has</w>
+            <w lemma="been" msd="VUAtnp">been</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="existence" msd="F" join="right">existence</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="69" msd="NOgnc" join="right">69</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="SMSNar">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Investment" msd="F" join="left">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="defined" msd="LSMSN">defined</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="NOgnc" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="does" msd="VNAPS3">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="include" msd="F">include</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="meets" msd="F">meets</w>
+            <w lemma="any" msd="PINpSA">any</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="criteria" msd="F">criteria</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="D" msd="NOgnc" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="11" msd="NOgnc" join="both">11</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e" msd="F" join="both">e</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="62" msd="NOgnc">62</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="71" msd="NOgnc" join="right">71</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="E" msd="NOgnc" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="also" msd="DNd" lemmaRef="bd:587046">also</w>
+            <w lemma="states" msd="VNAPS3">states</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="definition" msd="F">definition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Investment" msd="F" join="left">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="shall" msd="F">shall</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="interpreted" msd="F">interpreted</w>
+            <w lemma="in" msd="DGd">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="manner" msd="SMSDar">manner</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="language" msd="F">language</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="forth" msd="F">forth</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="definition" msd="F">definition</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="financial" msd="F" join="left">financial</w>
+            <w lemma="institution" msd="F" join="right">institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Action" msd="F">Action</w>
+            <w lemma="Task" msd="F">Task</w>
+            <w lemma="Force" msd="F">Force</w>
+            <w lemma="Recommendations" msd="F" join="right">Recommendations</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraphs" msd="F">Subparagraphs</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="15" msd="NOgnc" join="both">15</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Specified" msd="F" join="left">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Governmental" msd="F" join="left">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="internationalur" msd="F" join="left" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F" join="right">Organisation</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Central" msd="F" join="left">Central</w>
+            <w lemma="bank" msd="F" join="right" lemmaRef="bd:514396">Bank</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Financial" msd="F" join="left">Financial</w>
+            <w lemma="Asset" msd="F" join="right">Asset</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Equity" msd="F" join="left">Equity</w>
+            <w lemma="Interest" msd="F" join="right">Interest</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Insurance" msd="F" join="left">Insurance</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Annuity" msd="F" join="left">Annuity</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Cash" msd="F" join="left">Cash</w>
+            <w lemma="Value" msd="F">Value</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Cash" msd="F" join="left">Cash</w>
+            <w lemma="Value" msd="F" join="right">Value</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="72" msd="NOgnc" join="right">72</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="terms" msd="SNPNar">terms</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="S" msd="F" join="left">S</w>
+            <w lemma="pecified" msd="F">pecified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Governmental" msd="F" join="left">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="internationalur" msd="F" join="left" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F" join="right">Organisation</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Central" msd="F" join="left">Central</w>
+            <w lemma="bank" msd="F" join="right" lemmaRef="bd:514396">Bank</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Financial" msd="F" join="left">Financial</w>
+            <w lemma="Asset" msd="F" join="right">Asset</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Equity" msd="F" join="left">Equity</w>
+            <w lemma="Interest" msd="F" join="right">Interest</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Insurance" msd="F" join="left">Insurance</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Annuity" msd="F" join="left">Annuity</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Cash" msd="F" join="left">Cash</w>
+            <w lemma="Value" msd="F">Value</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Cash" msd="F" join="left">Cash</w>
+            <w lemma="Value" msd="F" join="right">Value</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="throu" msd="F">throu</w>
+            <w lemma="gh" msd="TS">gh</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="15" msd="NOgnc" join="both">15</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="interpreted" msd="F">interpreted</w>
+            <w lemma="consistently" msd="F">consistently</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="amended" msd="F" join="right">amended</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="F" msd="TS" join="both">F</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Miscellaneous" msd="F">Miscellaneous</w>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="F" msd="NOgnc" join="right">F</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Partner" msd="F">Partner</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="73" msd="NOgnc" join="right">73</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Partner" msd="F" join="left">Partner</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="put" msd="F">put</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="pl" msd="F">pl</w>
+            <w lemma="ace" msd="F">ace</w>
+            <w lemma="equivalent" msd="F">equivalent</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="included" msd="F">included</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="public" msd="F">public</w>
+            <w lemma="list" msd="F" lemmaRef="bd:534617">list</w>
+            <w lemma="issued" msd="F">issued</w>
+            <w lemma="by" msd="F">by</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KQ" join="both">]</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="F" msd="TS" join="right">F</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="SgncaP" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="74" msd="NOgnc" join="right">74</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="AML" msd="TS" join="both">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="defined" msd="LSMSN">defined</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="F" msd="TS" join="right">F</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="anti-money" msd="F">anti-money</w>
+            <w lemma="laundering" msd="F">laundering</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="subject" msd="F">subject</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e.g" msd="TS" join="both">e.g</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="know" msd="F">know</w>
+            <w lemma="your" msd="F">your</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="provisions" msd="F" join="right">provisions</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="F" msd="TS" join="right">F</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Related" msd="F">Related</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="75" msd="NOgnc" join="right">75</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="F" msd="NOgnc" join="right">F</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Entity" msd="F" join="both">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="arrangement" msd="F" join="right" lemmaRef="bd:583240">arrangement</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Thus" msd="F" join="right">Thus</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="e.g." msd="TS">e.g.</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="corporation" msd="F" join="right">corporation</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partnership" msd="F" join="right">partnership</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="trust" msd="F" join="right">trust</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fideicomiso" msd="F" join="right">fideicomiso</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="foundation" msd="F">foundation</w>
+            <pc lemma="(" msd="KO">(</pc>
+            <w lemma="fondation" msd="F" join="right">fondation</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Stiftung" msd="F" join="right">Stiftung</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="company" msd="F" join="right">company</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="co-operative" msd="F" join="right">co-operative</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="association" msd="F" join="right">association</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="asociación" msd="F">asociación</w>
+            <w lemma="en" msd="F">en</w>
+            <w lemma="participación" msd="F">participación</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="falls" msd="F">falls</w>
+            <w lemma="within" msd="DGd">within</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="meaning" msd="F">meaning</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Entity" msd="F" join="both">Entity</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="76" msd="NOgnc" join="right">76</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">An</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Related" msd="F" join="left">Related</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="defined" msd="LSMSN">defined</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="F" msd="TS" join="right">F</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="either" msd="DNd">either</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="controls" msd="F">controls</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="two" msd="F">two</w>
+            <w lemma="Entities" msd="F">Entities</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="common" msd="F">common</w>
+            <w lemma="control" msd="F" join="right">control</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="chain" msd="F">chain</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="ownership" msd="F">ownership</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="understood" msd="F">understood</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="ownership" msd="F">ownership</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="Entities" msd="SNPDar">Entities</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="voting" msd="F">voting</w>
+            <w lemma="power" msd="F">power</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="illustrated" msd="F">illustrated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Entity" msd="SFSNar">Entity</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="owns" msd="F">owns</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="voting" msd="F">voting</w>
+            <w lemma="power" msd="F">power</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="B." msd="F">B.</w>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="B" msd="NOgnc">B</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="turn" msd="F" lemmaRef="bd:517417">turn</w>
+            <w lemma="owns" msd="F">owns</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="voting" msd="F">voting</w>
+            <w lemma="power" msd="F">power</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="C." msd="SgncaP">C.</w>
+            <w lemma="Entities" msd="SMPNar">Entities</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="considered" msd="F">considered</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Related" msd="F" join="left">Related</w>
+            <w lemma="Entities" msd="F" join="right">Entities</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="F" msd="TS" join="right">F</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="iv" msd="NOgnc" lemmaRef="bd:576762">IV</w>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="direct" msd="F">direct</w>
+            <w lemma="ownership" msd="F">ownership</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="voting" msd="F">voting</w>
+            <w lemma="power" msd="F">power</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%of" msd="F" join="left">%of</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="B" msd="SgncaP" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="direct" msd="F">direct</w>
+            <w lemma="ownership" msd="F">ownership</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="voting" msd="F">voting</w>
+            <w lemma="power" msd="F">power</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="C." msd="SgncaP">C.</w>
+            <w lemma="Entities" msd="SMPNar">Entities</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="are" msd="F" join="right">are</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hence" msd="F" join="right">hence</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="63" msd="NOgnc">63</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="connected" msd="F">connected</w>
+            <w lemma="through" msd="F">through</w>
+            <w lemma="chains" msd="F">chains</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="ownership" msd="F" join="right">ownership</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="F" msd="TS" join="right">F</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Taxpayer" msd="F">Taxpayer</w>
+            <w lemma="Identification" msd="F">Identification</w>
+            <w lemma="Number" msd="F">Number</w>
+            <w lemma="77" msd="NOgnc" join="right">77</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="According" msd="F">According</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="F" msd="TS" join="right">F</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="SMSNar">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="tin" msd="TS" join="both" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="Taxpayer" msd="F">Taxpayer</w>
+            <w lemma="Identification" msd="F">Identification</w>
+            <w lemma="Number" msd="F">Number</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="functional" msd="F">functional</w>
+            <w lemma="equivalent" msd="F">equivalent</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="absence" msd="F">absence</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Taxpayer" msd="F">Taxpayer</w>
+            <w lemma="Identification" msd="F">Identification</w>
+            <w lemma="Number" msd="F" join="right">Number</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="specifications" msd="F">specifications</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i.e" msd="TS" join="both">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="structure" msd="F" join="right">structure</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="syntax" msd="F" join="right">syntax</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="etc" msd="TT" join="right">etc</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="jurisdiction’s" msd="F">jurisdiction’s</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="administrations" msd="F" join="right">administrations</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="79" msd="NOgnc" join="right">79</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="While" msd="CS">While</w>
+            <w lemma="many" msd="APSFPN">many</w>
+            <w lemma="jurisdictions" msd="SFPNar">jurisdictions</w>
+            <w lemma="utilise" msd="F">utilise</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="personal" msd="F">personal</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="corporate" msd="F">corporate</w>
+            <w lemma="taxation" msd="F">taxation</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="some" msd="PIFpPN">some</w>
+            <w lemma="jurisdictions" msd="SFPNar">jurisdictions</w>
+            <w lemma="do" msd="VNAPP3">do</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="issue" msd="VIAtnp">issue</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Examples" msd="F">Examples</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="include" msd="F" join="right">include</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="individuals" msd="F" join="right">individuals</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="social" msd="F">social</w>
+            <w lemma="security" msd="F" join="right">security</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="insurance" msd="F" join="left">insurance</w>
+            <w lemma="number" msd="F" join="right">number</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="citizen" msd="F" join="right">citizen</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="personal" msd="F" join="left">personal</w>
+            <w lemma="identification" msd="F" join="right">identification</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="service" msd="F" join="left">service</w>
+            <w lemma="code" msd="F" join="right">code</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="number" msd="F" join="both">number</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="residentur" msd="F" lemmaRef="bd:583943">resident</w>
+            <w lemma="registration" msd="F">registration</w>
+            <w lemma="number" msd="F" join="right">number</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Entities" msd="F" join="right">Entities</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="company" msd="F" join="left">company</w>
+            <w lemma="registration" msd="F">registration</w>
+            <w lemma="code" msd="F" join="right">code</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="number" msd="F" join="both">number</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Where" msd="F">Where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="administration" msd="F">administration</w>
+            <w lemma="opts" msd="F">opts</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="identification" msd="F">identification</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Users" msd="F">Users</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Application" msd="F">Application</w>
+            <w lemma="Programming" msd="F">Programming</w>
+            <w lemma="Interface" msd="F">Interface</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="apa" msd="TS" join="both" lemmaRef="bd:551217">API</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="solution" msd="F" join="right">solution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i" msd="F">i</w>
+            <w lemma="t" msd="F">t</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="normally" msd="DNd">normally</w>
+            <w lemma="make" msd="F">make</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="apa" msd="TS" lemmaRef="bd:551217">API</w>
+            <w lemma="portalur" msd="F" lemmaRef="bd:540861">portal</w>
+            <w lemma="accessible" msd="F">accessible</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F" join="right">Providers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subsequently" msd="F" join="right">Subsequently</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User’s" msd="F">User’s</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person’s" msd="F">Person’s</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="indicates" msd="F">indicates</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="direct" msd="F">direct</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="apa" msd="TS" lemmaRef="bd:551217">API</w>
+            <w lemma="portalur" msd="F" lemmaRef="bd:540861">portal</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="allow" msd="F">allow</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="identify" msd="F">identify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="taxpayer" msd="F">taxpayer</w>
+            <w lemma="identification" msd="F">identification</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="for" msd="F" join="left" lemmaRef="bd:538620">for</w>
+            <w lemma="example" msd="F">example</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="government" msd="F">government</w>
+            <w lemma="I" msd="F">I</w>
+            <w lemma="D" msd="F">D</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="username" msd="F" join="right">username</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Upon" msd="F">Upon</w>
+            <w lemma="successful" msd="F">successful</w>
+            <w lemma="identification" msd="F">identification</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="taxpayer" msd="F">taxpayer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="via" msd="F" lemmaRef="bd:586896">via</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="apa" msd="TS" lemmaRef="bd:551217">API</w>
+            <w lemma="portalur" msd="F" join="right" lemmaRef="bd:540861">portal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="provide" msd="F">provide</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="unique" msd="F">unique</w>
+            <w lemma="reference" msd="F">reference</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="code" msd="F">code</w>
+            <w lemma="allowing" msd="F">allowing</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="match" msd="F">match</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="taxpayer" msd="F">taxpayer</w>
+            <w lemma="within" msd="DGd">within</w>
+            <w lemma="its" msd="PEN3SD">its</w>
+            <w lemma="database" msd="F" join="right">database</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="64" msd="NOgnc">64</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="65" msd="NOgnc">65</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="66" msd="NOgnc">66</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="67" msd="NOgnc">67</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="68" msd="NOgnc">68</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="69" msd="NOgnc">69</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="DECLARATION" msd="F">DECLARATION</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="I" msd="F" join="right">I</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="NAME" msd="F" join="left">NAME</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="TITLE" msd="F" join="right">TITLE</w>
+            <pc lemma="]" msd="KQ" join="both">]</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="on" msd="F" join="left">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KQ" join="right">[</pc>
+            <w lemma="JURISDICTION" msd="F" join="both">JURISDICTION</w>
+            <pc lemma="]" msd="KQ" join="both">]</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="declare" msd="F">declare</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="hereby" msd="DNd">hereby</w>
+            <w lemma="agrees" msd="F">agrees</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="comply" msd="F">comply</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="provisions" msd="F">provisions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="come" msd="F">come</w>
+            <w lemma="into" msd="F">into</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="JURISDICTION" msd="F" join="both">JURISDICTION</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="accordance" msd="F">accordance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="thereof" msd="F" join="right">thereof</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Signed" msd="F">Signed</w>
+            <w lemma="in" msd="F">in</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="PLACE" msd="F" join="both">PLACE</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="on" msd="F">on</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="date" msd="F" join="both" lemmaRef="bd:533715">DATE</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="70" msd="NOgnc">70</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">MULTILATERAL</w>
+            <w lemma="COMPETENT" msd="F">COMPETENT</w>
+            <w lemma="AUTHORITY" msd="F">AUTHORITY</w>
+            <w lemma="AGREEMENT" msd="F">AGREEMENT</w>
+            <w lemma="ON" msd="F">ON</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="PURSUANT" msd="F">PURSUANT</w>
+            <w lemma="TO" msd="F">TO</w>
+            <w lemma="THE" msd="F">THE</w>
+            <w lemma="CRYPTO-ASset" msd="F">CRYPTO-ASSET</w>
+            <w lemma="REPORTING" msd="F">REPORTING</w>
+            <w lemma="FRAMEWORK" msd="F">FRAMEWORK</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="71" msd="NOgnc">71</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SECTION" msd="F">SECTION</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="Definitions" msd="F">Definitions</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Agreement" msd="F" join="right">Agreement</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="Adegnc">following</w>
+            <w lemma="terms" msd="SNPNar">terms</w>
+            <w lemma="have" msd="VNAPP3">have</w>
+            <w lemma="the" msd="RMPAD">the</w>
+            <w lemma="following" msd="PDMpPA">following</w>
+            <w lemma="meanings" msd="SMPAar" join="right">meanings</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="country" msd="F">country</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="territory" msd="F">territory</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convent" msd="F">Convent</w>
+            <w lemma="ion" msd="F">ion</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="force" msd="F">force</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="originalur" msd="F" lemmaRef="bd:554487">original</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="respectively" msd="DNd" join="right">respectively</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="either" msd="DNd">either</w>
+            <w lemma="through" msd="F">through</w>
+            <w lemma="signature" msd="F">signature</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="ratification" msd="F">ratification</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="accordance" msd="F">accordance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="28" msd="NOgnc" join="right">28</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="through" msd="F">through</w>
+            <w lemma="territorialur" msd="F" lemmaRef="bd:554433">territorial</w>
+            <w lemma="extension" msd="F">extension</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="accordance" msd="F">accordance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="signatory" msd="F">signatory</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Agreement" msd="F" join="right">Agreement</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ">“</pc>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <pc lemma="”" msd="KQ">”</pc>
+            <w lemma="means" msd="VNAPS3" join="right">means</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="respective" msd="Adegnc">respective</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="persons" msd="F">persons</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="authorities" msd="F">authorities</w>
+            <w lemma="listed" msd="F">listed</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Annex" msd="F">Annex</w>
+            <w lemma="B" msd="F">B</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="SMSNAr">term</w>
+            <pc lemma="“" msd="KQ">“</pc>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <pc lemma="”" msd="KQ">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">international</w>
+            <w lemma="framework" msd="F">framework</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="automatic" msd="F">automatic</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="o" msd="F" lemmaRef="bd:514254">o</w>
+            <w lemma="f" msd="F">f</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="which" msd="CR" join="left">which</w>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Commentaries" msd="F" join="right">Commentaries</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="developed" msd="F">developed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP" join="right">OECD</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="G20" msd="TS">G20</w>
+            <w lemma="countries" msd="SNPAar" join="right">countries</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="d" msd="F" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ">“</pc>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <pc lemma="”" msd="KQ">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pro" msd="F">pro</w>
+            <w lemma="vides" msd="F">vides</w>
+            <w lemma="support" msd="F">support</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="co-ordin-a-ting" msd="F">co-ordinating</w>
+            <w lemma="body" msd="F">body</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="composed" msd="F">composed</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="representatives" msd="F">representatives</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="competent" msd="F">competent</w>
+            <w lemma="authorities" msd="F">authorities</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Parties" msd="F">Parties</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="e" msd="F" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="SMSNar">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Agreement" msd="F" join="left">Agreement</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="effect" msd="F" join="right">effect</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="VNAPS3" join="right">means</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="two" msd="F">two</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPNar" join="right">Authorities</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="both" msd="F">both</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPNar">Authorities</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="provided" msd="VUAtnp">provided</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co" msd="F">Co</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="ordinating" msd="Adegnc" join="left">ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="listing" msd="F">listing</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority’s" msd="F">Authority’s</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1g" msd="NOgnc" join="right">1g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="list" msd="F" lemmaRef="bd:534617">list</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPNar">Authorities</w>
+            <w lemma="between" msd="F">between</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="published" msd="LSMSN">published</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Website" msd="F" join="right">Website</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SECTION" msd="F">SECTION</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="Respect" msd="F">Respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Persons" msd="F">Persons</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Pursuant" msd="F">Pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="provisions" msd="F">provisions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="originalur" msd="F" lemmaRef="bd:554487">original</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="applicable" msd="F" join="right">applicable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="applicable" msd="Adegnc">applicable</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="rules" msd="F">rules</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F" join="right">Framework</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="annually" msd="DNd">annually</w>
+            <w lemma="exchange" msd="VIAtnp">exchange</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPAar">Authorities</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="automatic" msd="F">automatic</w>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="obtained" msd="LSFSN">obtained</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="rules" msd="F">rules</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Notwithstanding" msd="F">Notwithstanding</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="F">Authorities</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdictions" msd="F">Jurisdictions</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="indicated" msd="VUAtnp">indicated</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="they" msd="PPN3PN">they</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="listed" msd="LSFPN">listed</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="reciprocal" msd="F" join="left">reciprocal</w>
+            <w lemma="jurisdictions" msd="F">jurisdictions</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="their" msd="F">their</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1b" msd="NOgnc" join="right">1b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="senda" msd="VIAtnp" join="right" lemmaRef="bd:553766">send</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="but" msd="CC">but</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="receive" msd="VIAtnp" join="right">receive</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="specified" msd="LSMSN">specified</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Jurisdictions" msd="SFPNar">Jurisdictions</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="are" msd="VNAPP3">are</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="listed" msd="LSFPN">listed</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="reciprocal" msd="APSFPN" join="left">reciprocal</w>
+            <w lemma="Jurisdic" msd="SFPNar">Jurisdic</w>
+            <w lemma="tions" msd="SFPNar">tions</w>
+            <w lemma="will" msd="VNAPS3">will</w>
+            <w lemma="receive" msd="VIAtnp">receive</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="specified" msd="LSFSN">specified</w>
+            <w lemma="in" msd="DGd">in</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="but" msd="CC">but</w>
+            <w lemma="will" msd="VNAPS3">will</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">send</w>
+            <w lemma="such" msd="PIFpSA">such</w>
+            <w lemma="information" msd="SFSAar">information</w>
+            <w lemma="to" msd="DGd">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdictions" msd="SFPAaP">Jurisdictions</w>
+            <w lemma="included" msd="F">included</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aforementioned" msd="F">aforementioned</w>
+            <w lemma="list" msd="F" lemmaRef="bd:534617">list</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="non-reciprocala" msd="F">non-reciprocal</w>
+            <w lemma="Jurisdictions" msd="SFPNar" join="right">Jurisdictions</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="72" msd="NOgnc">72</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="exchanged" msd="F">exchanged</w>
+            <w lemma="is" msd="F" join="right">is</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="P" msd="F">P</w>
+            <w lemma="erson" msd="F">erson</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="birth" msd="F">birth</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="in" msd="F" join="left">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="individual" msd="F" join="right">individual</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="and" msd="CC" join="right">and</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="after" msd="F">after</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F" join="right">procedures</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="identified" msd="F">identified</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="having" msd="F">having</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="F" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="birth" msd="F">birth</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="eac" msd="F">eac</w>
+            <w lemma="h" msd="F">h</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="F" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CC" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="role" msd="F" join="right">role</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="each" msd="PIMpSN">each</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F">address</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="identifying" msd="F">identifying</w>
+            <w lemma="number" msd="F">number</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="if" msd="F" join="left">if</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="F" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="effectuated" msd="F">effectuated</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="re" msd="F">re</w>
+            <w lemma="levant" msd="F">levant</w>
+            <w lemma="calendar" msd="F">calendar</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="period" msd="F" join="right">period</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="i" msd="F" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fullur" msd="F" lemmaRef="bd:562108">full</w>
+            <w lemma="name" msd="F">name</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="amount" msd="F">amount</w>
+            <w lemma="paid" msd="F" join="right">paid</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="SFPDar">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="acquisitions" msd="F">acquisitions</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="SgncaP" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="iii" msd="F" join="right">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="amount" msd="F">amount</w>
+            <w lemma="received" msd="LSNSN" join="right">received</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="SFPDar">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="disposals" msd="F">disposals</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="iv" msd="NRgnc" join="right" lemmaRef="bd:576762">iv</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="SFPDar">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="acquisitions" msd="F">acquisitions</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="v" msd="NOgnc" join="right">v</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="SFPDar">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="disposals" msd="F">disposals</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="vi" msd="NOgnc" join="right">vi</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggrega" msd="F">aggrega</w>
+            <w lemma="te" msd="F" lemmaRef="bd:571387">te</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="SFPDar">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Retail" msd="F">Retail</w>
+            <w lemma="Payment" msd="F">Payment</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="vii" msd="F" join="right">vii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="SFPDar">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="subdivided" msd="F">subdivided</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="known" msd="LSNSN">known</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="covered" msd="F">covered</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="ii" msd="F" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iv" msd="NOgnc" join="both" lemmaRef="bd:576762">iv</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="viii" msd="F" join="right">viii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="F">units</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F" join="right">Transactions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="subdivided" msd="F">subdivided</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="transfer" msd="F">transfer</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="where" msd="DNd">where</w>
+            <w lemma="known" msd="LSNSN">known</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F" join="right">Provider</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="covered" msd="F">covered</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="iii" msd="F" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="v" msd="F" join="both">v</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="vi" msd="NOgnc" join="both">vi</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="ix" msd="F" join="right">ix</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="F" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="units" msd="F">units</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Transfers" msd="F">Transfers</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="User" msd="F">User</w>
+            <w lemma="effectuated" msd="F">effectuated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="SgncaP">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="wallet" msd="F">wallet</w>
+            <w lemma="addresses" msd="F">addresses</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="known" msd="F">known</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="SgncaP">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="associated" msd="F">associated</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="virtual" msd="F">virtual</w>
+            <w lemma="asset" msd="F">asset</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="provider" msd="F">provider</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="institution" msd="F" join="right">institution</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SECTION" msd="F">SECTION</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="Time" msd="F">Time</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Manner" msd="F">Manner</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="73" msd="NOgnc">73</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPNaP">Authorities</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="transmit" msd="VIAtnp">transmit</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="SFSAar">information</w>
+            <w lemma="through" msd="DGd">through</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Transmission" msd="F">Transmission</w>
+            <w lemma="system" msd="F" lemmaRef="bd:583295">System</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="compliance" msd="F">compliance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="encryption" msd="F">encryption</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="file" msd="F">file</w>
+            <w lemma="preparation" msd="F">preparation</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">standards</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="through" msd="DGd">through</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="transmission" msd="F">transmission</w>
+            <w lemma="method" msd="F">method</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1d" msd="NOgnc" join="right">1d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SECTION" msd="F">SECTION</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="Collaboration" msd="F">Collaboration</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Compliance" msd="F">Compliance</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Enforcement" msd="F">Enforcement</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SECTION" msd="F">SECTION</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="Confidentiality" msd="F">Confidentiality</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">Data</w>
+            <w lemma="Safeguards" msd="F">Safeguards</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SECTION" msd="F">SECTION</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="Consultations" msd="F">Consultations</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Amendments" msd="F">Amendments</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="74" msd="NOgnc">74</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SECTION" msd="F">SECTION</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">General</w>
+            <w lemma="Terms" msd="F">Terms</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="confirming" msd="F">confirming</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="its" msd="PEg3nc">its</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="give" msd="VIAtnp">give</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="specifying" msd="F">specifying</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="effective" msd="F">effective</w>
+            <w lemma="dates" msd="F" join="right">dates</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="provisional" msd="F">provisional</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="pending" msd="F">pending</w>
+            <w lemma="nationalur" msd="F" lemmaRef="bd:554512">national</w>
+            <w lemma="legislative" msd="F">legislative</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="if" msd="F" join="left">if</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="confirming" msd="F">confirming</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="listed" msd="F">listed</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="non-reciprocala" msd="F">non-reciprocal</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="F" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requesting" msd="F">requesting</w>
+            <w lemma="consent" msd="F">consent</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPDar">Authorities</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="use" msd="F">use</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="received" msd="F">received</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="assessment" msd="F" join="right">assessment</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="collection" msd="F">collection</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="recovery" msd="F">recovery</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="enforcement" msd="F">enforcement</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="prosecution" msd="F">prosecution</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="determination" msd="F">determination</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="appeals" msd="F">appeals</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="relation" msd="F">relation</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="taxes" msd="F">taxes</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="its" msd="PEN3SG">its</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="made" msd="F">made</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reservation" msd="F">reservation</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F">Convention</w>
+            <w lemma="and" msd="F" join="right">and</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="so" msd="F" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="specifying" msd="F">specifying</w>
+            <w lemma="these" msd="F">these</w>
+            <w lemma="taxes" msd="SNPAar">taxes</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="confirming" msd="F">confirming</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="use" msd="F">use</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="line" msd="F">line</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="terms" msd="SNPAar">terms</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="M" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="specifying" msd="F">specifying</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="alternative" msd="F">alternative</w>
+            <w lemma="methods" msd="F" join="right">methods</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="transmission" msd="F">transmission</w>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="encryption" msd="F" join="right">encryption</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NOgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="specifying" msd="F">specifying</w>
+            <w lemma="safeguards" msd="F" join="right">safeguards</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="protection" msd="F">protection</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="personal" msd="F">personal</w>
+            <w lemma="data" msd="F" join="right" lemmaRef="bd:514192">data</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="confirming" msd="F">confirming</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="adequate" msd="F">adequate</w>
+            <w lemma="measures" msd="F">measures</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="F">ensure</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="confidentiality" msd="F">confidentiality</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="safeguards" msd="F">safeguards</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">standards</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="met" msd="F" join="right" lemmaRef="bd:576950">met</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="list" msd="F" lemmaRef="bd:534617">list</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdictions" msd="F">Jurisdictions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPDaP">Authorities</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="intends" msd="VNAPS3">intends</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="effect" msd="F" join="right">effect</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="nationalur" msd="F" lemmaRef="bd:554512">national</w>
+            <w lemma="legislative" msd="F">legislative</w>
+            <w lemma="procedures" msd="SFPAar">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="entry" msd="F">entry</w>
+            <w lemma="into" msd="F">into</w>
+            <w lemma="force" msd="F">force</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="if" msd="F" join="left">if</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="This" msd="F">This</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="come" msd="F">come</w>
+            <w lemma="into" msd="DGd">into</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="two" msd="NCMPA">two</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPAar">Authorities</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="second" msd="F">second</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="two" msd="NCMPD">two</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPNar">Authorities</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="provided" msd="VUAtnp">provided</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co" msd="F">Co</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="ordinating" msd="Adegnc" join="left">ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Section" msd="F" join="right">Section</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="listing" msd="F">listing</w>
+            <w lemma="th" msd="F">th</w>
+            <w lemma="e" msd="F">e</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority’s" msd="F">Authority’s</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1g" msd="NOgnc" join="right">1g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Section" msd="F" join="right">Section</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="publish" msd="VIAtnp">publish</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="website" msd="F">website</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SgncaP">Authorities</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="1a" msd="NOgnc" join="right">1a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Section" msd="F" join="right">Section</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="provided" msd="LSFSN">provided</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="DGd">to</w>
+            <w lemma="subparagraphs" msd="SMPAar">subparagraphs</w>
+            <w lemma="1c" msd="NOgnc" join="right">1c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="g" msd="TS" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="made" msd="LSFSN">made</w>
+            <w lemma="available" msd="F">available</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="other" msd="PINpPA">other</w>
+            <w lemma="signatories" msd="F">signatories</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="request" msd="F">request</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="writing" msd="F">writing</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F" join="right">Secretariat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Such" msd="PINpSN">Such</w>
+            <w lemma="suspension" msd="F">suspension</w>
+            <w lemma="will" msd="VNAPS3">will</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="immediate" msd="F">immediate</w>
+            <w lemma="effect" msd="F" join="right">effect</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="paragraph" msd="F" join="right">paragraph</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="significant" msd="F">significant</w>
+            <w lemma="non-compliance" msd="F">non-compliance</w>
+            <w lemma="includes" msd="F" join="right">includes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="but" msd="CC">but</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="limited" msd="LSFSN">limited</w>
+            <w lemma="to" msd="F" join="right">to</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="compliance" msd="F" join="left">compliance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="confidentiality" msd="F">confidentiality</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="safeguard" msd="F">safeguard</w>
+            <w lemma="provisions" msd="F">provisions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="and" msd="CC">and</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="75" msd="NOgnc">75</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SECTION" msd="F">SECTION</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="76" msd="NOgnc">76</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="77" msd="NOgnc">77</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="78" msd="NOgnc">78</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="definitions" msd="F">definitions</w>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Definitions" msd="F">Definitions</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="1a" msd="NOgnc" join="right">1a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="F">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdictions" msd="F">Jurisdictions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="F">Authorities</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="signed" msd="VUAtnp">signed</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="refers" msd="F">refers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="country" msd="F">country</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="territory" msd="F">territory</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F">Convention</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="force" msd="F">force</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="originalur" msd="F" join="left" lemmaRef="bd:554487">original</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="effect" msd="F">effect</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="in" msd="F" join="left">in</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="eita" msd="F" lemmaRef="bd:576387">eit</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="through" msd="F">through</w>
+            <w lemma="ratification" msd="F">ratification</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="territorialur" msd="F" lemmaRef="bd:554433">territorial</w>
+            <w lemma="extension" msd="F" join="right">extension</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="definition" msd="F">definition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Competent" msd="F" join="left">Competent</w>
+            <w lemma="Authority" msd="F" join="right">Authority</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="contained" msd="LSMSN">contained</w>
+            <w lemma="in" msd="DGd">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1b" msd="NOgnc" join="right">1b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="refers" msd="VNAPS3">refers</w>
+            <w lemma="to" msd="DGd">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="persons" msd="SMPAar">persons</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="authorities" msd="F">authorities</w>
+            <w lemma="listed" msd="F">listed</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Annex" msd="F">Annex</w>
+            <w lemma="B" msd="F">B</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="definition" msd="F">definition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Crypto" msd="F" join="left">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F" join="right">Framework</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1c" msd="NOgnc" join="right">1c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="refers" msd="VNAPS3">refers</w>
+            <w lemma="to" msd="DGd">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">international</w>
+            <w lemma="framework" msd="F">framework</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="automatic" msd="F">automatic</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="which" msd="CR" join="left">which</w>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Commentaries" msd="F" join="right">Commentaries</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="developed" msd="F">developed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP" join="right">OECD</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="G20" msd="TS">G20</w>
+            <w lemma="countries" msd="SNPAar" join="right">countries</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="respect" msd="F" join="right">respect</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="F">ensure</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="there" msd="F">there</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="understanding" msd="F">understanding</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="Jurisdictions" msd="SFPNaP">Jurisdictions</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="expected" msd="F">expected</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="implement" msd="VIAtnp">implement</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="most" msd="F">most</w>
+            <w lemma="recent" msd="F">recent</w>
+            <w lemma="version" msd="F">version</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="their" msd="F">their</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fifth" msd="F">fifth</w>
+            <w lemma="whereas-clause" msd="F">whereas-clause</w>
+            <w lemma="states" msd="F">states</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="is" msd="F">is</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="expected" msd="LSNSN" join="left">expected</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdictions" msd="SFPDaP">Jurisdictions</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ref" msd="F">ref</w>
+            <w lemma="lect" msd="F">lect</w>
+            <w lemma="updates" msd="F">updates</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="once" msd="F">once</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="amendments" msd="F">amendments</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="enacted" msd="LSFPN">enacted</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="definition" msd="F">definition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="deemed" msd="F">deemed</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="refer" msd="F">refer</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="updated" msd="F">updated</w>
+            <w lemma="version" msd="F">version</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="definition" msd="F">definition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Co-ordin-a-ting" msd="F" join="left">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F" join="right">Secretariat</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1d" msd="NOgnc" join="right">1d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="refers" msd="VNAPS3">refers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="that" msd="CS" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="support" msd="F">support</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="composed" msd="F">composed</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="representatives" msd="F">representatives</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="F">Authorities</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Parties" msd="F">Parties</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="accordance" msd="F">accordance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1e" msd="NOgnc" join="right">1e</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Agreement" msd="F" join="left">Agreement</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="effect" msd="F" join="right">effect</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="two" msd="F">two</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="F" join="right">Authorities</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="they" msd="F">they</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="included" msd="VUAtnp">included</w>
+            <w lemma="each" msd="PIMpSA">each</w>
+            <w lemma="other" msd="PIMpSA">other</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="their" msd="F">their</w>
+            <w lemma="list" msd="F" lemmaRef="bd:534617">list</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="intended" msd="F">intended</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="partners" msd="F">partners</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="notification" msd="F" join="left">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1g" msd="NOgnc" join="right">1g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="satisfied" msd="VUAtnp">satisfied</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="conditions" msd="F">conditions</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="list" msd="F" lemmaRef="bd:534617">list</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="F">Authorities</w>
+            <w lemma="between" msd="F">between</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="will" msd="VNAPS3">will</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="published" msd="F">published</w>
+            <w lemma="on" msd="DGd">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="website" msd="F" join="right">website</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="79" msd="NOgnc">79</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="SMSNar">Paragraph</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="describes" msd="VNAPS3">describes</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirements" msd="SNPAar">requirements</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Jurisdictions" msd="SFPAaP">Jurisdictions</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="have" msd="VNAPP3">have</w>
+            <w lemma="indicated" msd="VUAtnp">indicated</w>
+            <w lemma="they" msd="PPM3PN">they</w>
+            <w lemma="are" msd="VNAPP3">are</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="listed" msd="LSFPN">listed</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="reciprocal" msd="F" join="left">reciprocal</w>
+            <w lemma="Jurisdictions" msd="SFPNar">Jurisdictions</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1b" msd="NOgnc" join="right">1b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="SFSDar">Section</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="These" msd="PDNpPN">These</w>
+            <w lemma="Jurisdictions" msd="SgncaP">Jurisdictions</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="senda" msd="VIAtnp" join="right" lemmaRef="bd:553766">send</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="but" msd="CC">but</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="receive" msd="VIAtnp" join="right">receive</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="specified" msd="LSMSN">specified</w>
+            <w lemma="in" msd="DGd">in</w>
+            <w lemma="paragraph" msd="SMSDar">paragraph</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Conversely" msd="F" join="right">Conversely</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Jurisdictions" msd="SFPNaP">Jurisdictions</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="are" msd="VNAPP3">are</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="listed" msd="LSFPN">listed</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="reciprocal" msd="APSFPN" join="left">reciprocal</w>
+            <w lemma="Jurisdictions" msd="SFPNaP">Jurisdictions</w>
+            <w lemma="will" msd="VNAPS3">will</w>
+            <w lemma="receive" msd="VIAtnp">receive</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="specified" msd="LSFSN">specified</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="reciprocal" msd="Adegnc" join="left">reciprocal</w>
+            <w lemma="Jurisdictions" msd="SFPNaP" join="right">Jurisdictions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="but" msd="CC">but</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">send</w>
+            <w lemma="such" msd="PIFpSA">such</w>
+            <w lemma="information" msd="SFSAar">information</w>
+            <w lemma="to" msd="DGd">to</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="reciprocal" msd="Adegnc" join="left">reciprocal</w>
+            <w lemma="Jurisdictions" msd="SFPAaP" join="right">Jurisdictions</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="categories" msd="F">categories</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="ii" msd="TS" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="ix" msd="TS" join="both">ix</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aggregation" msd="F" join="right">aggregation</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i.e" msd="TS" join="right">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="summing" msd="F">summing</w>
+            <w lemma="up" msd="F" join="right">up</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="category" msd="F">category</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="both">Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="converted" msd="F">converted</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="valued" msd="F">valued</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="paragraphs" msd="F">paragraphs</w>
+            <w lemma="D" msd="NOgnc">D</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="E" msd="NOgnc">E</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="paragraphs" msd="F">paragraphs</w>
+            <w lemma="33-41" msd="NOgnc">33-41</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="80" msd="NOgnc">80</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="81" msd="NOgnc">81</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="82" msd="NOgnc">82</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="Convention" msd="F">Convention</w>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="any" msd="F" join="left">any</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="obtained" msd="LSFSN">obtained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Party" msd="F">Party</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="shall" msd="F">shall</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="treated" msd="F">treated</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="both">]</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="extent" msd="F">extent</w>
+            <w lemma="needed" msd="F">needed</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="VIAtnp">ensure</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="level" msd="F">level</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="protection" msd="F">protection</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="personal" msd="F">personal</w>
+            <w lemma="data" msd="F" join="right" lemmaRef="bd:514192">data</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="accordance" msd="F">accordance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="safeguards" msd="F">safeguards</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="supplying" msd="F">supplying</w>
+            <w lemma="Party" msd="F">Party</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="law" msd="F" join="right">law</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="light" msd="F" join="right">light</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="provides" msd="VNAPS3">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="supp" msd="F">supp</w>
+            <w lemma="lying" msd="F">lying</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="specify" msd="VIAtnp">specify</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="safeguards" msd="F">safeguards</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1e" msd="NOgnc" join="right">1e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Competent" msd="SgncaP">Competent</w>
+            <w lemma="Authority" msd="SFSNaP">Authority</w>
+            <w lemma="receiving" msd="F">receiving</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="confirms" msd="F">confirms</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1g" msd="NOgnc" join="right">1g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="F" join="left">i</w>
+            <w lemma="ntended" msd="F">ntended</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="partners" msd="F" join="right">partners</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="its" msd="PEN3SG">its</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="compliant" msd="F">compliant</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SgncaP">Authorities</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="selected" msd="LSNPN">selected</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="intended" msd="F">intended</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="partners" msd="F" join="right">partners</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Such" msd="PINpPN">Such</w>
+            <w lemma="additional" msd="F">additional</w>
+            <w lemma="safeguards" msd="F" join="right">safeguards</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="specified" msd="LSNSN">specified</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="supplying" msd="F">supplying</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Auth" msd="F">Auth</w>
+            <w lemma="ority" msd="F" join="right">ority</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="example" msd="F">example</w>
+            <w lemma="relate" msd="F">relate</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="access" msd="F">access</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="data" msd="F" join="right" lemmaRef="bd:514192">data</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="correction" msd="F" join="right">correction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="deletion" msd="F" join="right">deletion</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="right" msd="F">right</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="redress" msd="F" join="right">redress</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="specification" msd="F">specification</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="safeguards" msd="F">safeguards</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="supplying" msd="Adegnc">supplying</w>
+            <w lemma="Competent" msd="SgncaP">Competent</w>
+            <w lemma="Authority" msd="SgncaP">Authority</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="satisfied" msd="F">satisfied</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="receiving" msd="Adegnc">receiving</w>
+            <w lemma="Competent" msd="SgncaP">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="ensures" msd="VNAPS3">ensures</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="level" msd="F">level</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="protection" msd="F">protection</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="being" msd="F">being</w>
+            <w lemma="supplied" msd="LSMSN" join="right">supplied</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="instrument" msd="F" join="right" lemmaRef="bd:515496">instruments</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="21" msd="NOgnc">21</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="generally" msd="F">generally</w>
+            <w lemma="provide" msd="F">provide</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="supplied" msd="F">supplied</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="disclosure" msd="F">disclosure</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="contrary" msd="F">contrary</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="ordre" msd="F">ordre</w>
+            <w lemma="public" msd="F">public</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="public" msd="F" join="left">public</w>
+            <w lemma="policy" msd="F" join="right">policy</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="supplying" msd="F">supplying</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F" join="right">information</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="While" msd="CS">While</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="rare" msd="F">rare</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="apply" msd="VIAtnp">apply</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="context" msd="F">context</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="exchanges" msd="F">exchanges</w>
+            <w lemma="between" msd="F">between</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="uthorities" msd="F" join="right">uthorities</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="certain" msd="F">certain</w>
+            <w lemma="jurisdictions" msd="SMPNar">jurisdictions</w>
+            <w lemma="may" msd="F" join="right">may</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="instance" msd="F" join="right">instance</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="require" msd="F">require</w>
+            <w lemma="their" msd="F">their</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SgncaP">Authorities</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="specify" msd="F">specify</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="they" msd="F">they</w>
+            <w lemma="supply" msd="F">supply</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="disclosed" msd="F">disclosed</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="proceedings" msd="SNPDar">proceedings</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="could" msd="F">could</w>
+            <w lemma="result" msd="F">result</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="imposition" msd="F">imposition</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="execution" msd="F">execution</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="death" msd="F">death</w>
+            <w lemma="penalty" msd="F">penalty</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="torture" msd="F">torture</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="severe" msd="F">severe</w>
+            <w lemma="violations" msd="F">violations</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="human" msd="F">human</w>
+            <w lemma="rights" msd="F">rights</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="such" msd="F" join="left">such</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="example" msd="F">example</w>
+            <w lemma="when" msd="F">when</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="investigations" msd="F">investigations</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="motivated" msd="F">motivated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="political" msd="F" join="right">political</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="racial" msd="F" join="right">racial</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="religious" msd="F">religious</w>
+            <w lemma="persecution" msd="F" join="right">persecution</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="contravene" msd="F">contravene</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="public" msd="F">public</w>
+            <w lemma="policy" msd="F">policy</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="supplying" msd="F">supplying</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="83" msd="NOgnc">83</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="84" msd="NOgnc">84</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="85" msd="NOgnc">85</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="86" msd="NOgnc">86</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="fulfilled" msd="F" join="right">fulfilled</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Amendments" msd="F">Amendments</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="This" msd="PDNpSN">This</w>
+            <w lemma="para" msd="F" lemmaRef="bd:551381">para</w>
+            <w lemma="graph" msd="F">graph</w>
+            <w lemma="clarifies" msd="F">clarifies</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="written" msd="F">written</w>
+            <w lemma="agreement" msd="F">agreement</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SgncaP" join="right">Authorities</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">General</w>
+            <w lemma="Terms" msd="F">Terms</w>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Notifications" msd="F">Notifications</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="describes" msd="F">describes</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notifications" msd="F">notifications</w>
+            <w lemma="that" msd="CS" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="signing" msd="F" lemmaRef="bd:525795">signing</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="soon" msd="F">soon</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="possible" msd="F">possible</w>
+            <w lemma="thereafter" msd="F" join="right">thereafter</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="provide" msd="F">provide</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co" msd="F">Co</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="ordinating" msd="Adegnc" join="left">ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="before" msd="F">before</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="take" msd="F">take</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F" join="right">Authority</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1a" msd="NOgnc" join="right">1a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="confirmation" msd="F">confirmation</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="t" msd="F">t</w>
+            <w lemma="o" msd="CI" lemmaRef="bd:514254">o</w>
+            <w lemma="implement" msd="F">implement</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F" join="right">Framework</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="DNd" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="DNd" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="specification" msd="F">specification</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="effective" msd="F">effective</w>
+            <w lemma="dates" msd="F">dates</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="legislation" msd="F" join="right">legislation</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="This" msd="F">This</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="provide" msd="F">provide</w>
+            <w lemma="assurances" msd="F">assurances</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="legislation" msd="F">legislation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="ensure" msd="F">ensure</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="fulfilled" msd="F">fulfilled</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Asset" msd="F">Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Providers" msd="F">Providers</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F" join="right">Framework</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="notably" msd="F">notably</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="specific" msd="F">specific</w>
+            <w lemma="references" msd="F">references</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="underlying" msd="F">underlying</w>
+            <w lemma="legislation" msd="F">legislation</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="ensures" msd="F">ensures</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="fulfilled" msd="F" join="right">fulfilled</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1b" msd="NOgnc" join="right">1b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="confirming" msd="F">confirming</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdiction" msd="SFSNaP">Jurisdiction</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="listed" msd="F">listed</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reciprocal" msd="F">reciprocal</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="reciprocal" msd="F" join="left">reciprocal</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e.g" msd="TS" join="both">e.g</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="j" msd="F">j</w>
+            <w lemma="urisdiction" msd="F">urisdiction</w>
+            <w lemma="does" msd="VNAPS3">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="direct" msd="F">direct</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="system" msd="F" lemmaRef="bd:583295">system</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="meet" msd="F">meet</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="level" msd="F">level</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="confidentiality" msd="F">confidentiality</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="safeguards" msd="F" join="right">safeguards</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="While" msd="CS">While</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="reciprocal" msd="Adegnc" join="left">reciprocal</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">send</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="fores" msd="F">fores</w>
+            <w lemma="een" msd="F">een</w>
+            <w lemma="under" msd="DGd">under</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="receive" msd="VIAtnp">receive</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="F" join="right">Authorities</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="file" msd="F">file</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="intention" msd="F">intention</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="reciprocity" msd="F" join="left">reciprocity</w>
+            <w lemma="even" msd="DNd">even</w>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="temporary" msd="F">temporary</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e.g" msd="TS" join="both">e.g</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="pending" msd="F">pending</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="assessment" msd="F">assessment</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="confidentiality" msd="F">confidentiality</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="safeguards" msd="F" join="right">safeguards</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1c" msd="NOgnc" join="right">1c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="declaration" msd="F">declaration</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="SgncaP">Authority</w>
+            <w lemma="requesting" msd="F">requesting</w>
+            <w lemma="consent" msd="F">consent</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SFPDaP">Authorities</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="use" msd="F">use</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="received" msd="F">received</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="assessment" msd="F" join="right">assessment</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="collection" msd="F">collection</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="recovery" msd="F">recovery</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="enforcement" msd="F">enforcement</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="prosecution" msd="F">prosecution</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="determination" msd="F">determination</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="appeals" msd="F">appeals</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="relation" msd="F">relation</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="taxes" msd="F">taxes</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="its" msd="PEN3SG">its</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="made" msd="F">made</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reservation" msd="F">reservation</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="30" msd="NOgnc">30</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="explicitly" msd="DNd">explicitly</w>
+            <w lemma="agree" msd="F">agree</w>
+            <w lemma="with" msd="F">with</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="87" msd="NOgnc">87</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="use" msd="F">use</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="partur" msd="F" lemmaRef="bd:532202">part</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="listing" msd="F">listing</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requesting" msd="F">requesting</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="intended" msd="F">intended</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="partner" msd="F">partner</w>
+            <w lemma="in" msd="DGd">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="DGd">to</w>
+            <w lemma="subparagraph" msd="SMSAar">subparagraph</w>
+            <w lemma="1g" msd="NOgnc" join="right">1g</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fourth" msd="F">fourth</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="under" msd="DGd">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1d" msd="NOgnc" join="right">1d</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="SgncaP">Competent</w>
+            <w lemma="Authorities" msd="SMPNaP">Authorities</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="indicate" msd="F">indicate</w>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="wishes" msd="F">wishes</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="transmission" msd="F">transmission</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="encryption" msd="F">encryption</w>
+            <w lemma="methods" msd="F">methods</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Transmission" msd="F">Transmission</w>
+            <w lemma="system" msd="F" lemmaRef="bd:583295">System</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="file" msd="F">file</w>
+            <w lemma="preparation" msd="F">preparation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="encryption" msd="F">encryption</w>
+            <w lemma="methods" msd="F" join="right">methods</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="under" msd="DGd">under</w>
+            <w lemma="subparagraph" msd="SMSDar">subparagraph</w>
+            <w lemma="1e" msd="NOgnc" join="right">1e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="states" msd="F">states</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdiction" msd="SFSNaP">Jurisdiction</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="specify" msd="F">specify</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="protection" msd="F">protection</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="personal" msd="F">personal</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="respected" msd="F">respected</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="recei" msd="F">recei</w>
+            <w lemma="ving" msd="F">ving</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="senda" msd="F" lemmaRef="bd:553766">sends</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPAaP">Authorities</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Jurisdictions" msd="F" join="right">Jurisdictions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="addition" msd="F">addition</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="confidentiality" msd="F">confidentiality</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="use" msd="F">use</w>
+            <w lemma="limitation" msd="F">limitation</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="contained" msd="F">contained</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="22" msd="NOgnc">22</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F" join="right">Convention</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="addition" msd="F" join="right">addition</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="relevantur" msd="F" join="right" lemmaRef="bd:559549">relevant</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="SgncaP">Authority</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="specify" msd="F">specify</w>
+            <w lemma="in" msd="DGd">in</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="agrees" msd="F">agrees</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="use" msd="F">use</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="exchanging" msd="F">exchanging</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="administration" msd="F">administration</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="enforcement" msd="F">enforcement</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="taxes" msd="F">taxes</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1c" msd="NOgnc" join="right">1c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Entry" msd="F">Entry</w>
+            <w lemma="into" msd="F">into</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="specific" msd="F">specific</w>
+            <w lemma="bilateralur" msd="F" lemmaRef="bd:554540">bilateral</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="activated" msd="F">activated</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="enters" msd="F">enters</w>
+            <w lemma="into" msd="F">into</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="second" msd="F">second</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="two" msd="NCgnc">two</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPDar">Authorities</w>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="notifications" msd="F">notifications</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co" msd="F">Co</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="ordinating" msd="Adegnc" join="left">ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Sec" msd="F">Sec</w>
+            <w lemma="retariat" msd="F">retariat</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="listed" msd="F">listed</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority’s" msd="F">Authority’s</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1g" msd="NOgnc" join="right">1g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraphs" msd="F">Paragraphs</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Role" msd="F">Role</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="SMSNar">Paragraph</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="clarifies" msd="F">clarifies</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co-ordin-a-ting" msd="Adegnc">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="will" msd="VNAPS3">will</w>
+            <w lemma="maintain" msd="VIAtnp">maintain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="list" msd="F" lemmaRef="bd:534617">list</w>
+            <w lemma="o" msd="DGd" lemmaRef="bd:514254">o</w>
+            <w lemma="f" msd="DGd">f</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="APWMPA">Competent</w>
+            <w lemma="Authorities" msd="SMPAar">Authorities</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="have" msd="VNAPP3">have</w>
+            <w lemma="signed" msd="VUAtnp">signed</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="DNd" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CC" lemmaRef="bd:576758">as</w>
+            <w lemma="between" msd="F">between</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="Competent" msd="SMPAaP">Competent</w>
+            <w lemma="Authorities" msd="SMPAar">Authorities</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="effect" msd="F" join="right">effect</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="SMSNar">Paragraph</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="further" msd="DNC">further</w>
+            <w lemma="explains" msd="F">explains</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="also" msd="F" lemmaRef="bd:587046">also</w>
+            <w lemma="publish" msd="VIAtnp">publish</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="website" msd="F">website</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notifications" msd="SFPAar">notifications</w>
+            <w lemma="filed" msd="F">filed</w>
+            <w lemma="under" msd="DGd">under</w>
+            <w lemma="subparagraph" msd="SMSDar">subparagraph</w>
+            <w lemma="1a" msd="NOgnc" join="right">1a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="confirming" msd="F" join="left">confirming</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F" join="right">place</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1b" msd="NOgnc" join="right">1b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="confirming" msd="F" join="left">confirming</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="listed" msd="F">listed</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="reciprocal" msd="F" join="left">reciprocal</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="88" msd="NOgnc">88</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1e" msd="NOgnc" join="right">1e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="specifying" msd="F" join="left">specifying</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="protection" msd="F">protection</w>
+            <w lemma="requirements" msd="F" join="right">requirements</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Co" msd="F">Co</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ordinating" msd="Adegnc">ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="will" msd="VNAPS3">will</w>
+            <w lemma="also" msd="DNd" lemmaRef="bd:587046">also</w>
+            <w lemma="maintain" msd="VIAtnp">maintain</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SgncaP">Authorities</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="1c" msd="NOgnc" join="right">1c</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1d" msd="NOgnc" join="right">1d</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="1f" msd="NOgnc" join="right">1f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="1g" msd="NOgnc" join="right">1g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="This" msd="PDFpSN">This</w>
+            <w lemma="information" msd="SFSNar" join="right">information</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="however" msd="F" join="right">however</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="will" msd="VNAPS3">will</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="published" msd="LSFSN">published</w>
+            <w lemma="on" msd="DGd">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="website" msd="F">website</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="made" msd="LSFSN">made</w>
+            <w lemma="available" msd="F">available</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="signatories" msd="F">signatories</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Where" msd="F">Where</w>
+            <w lemma="possible" msd="F" join="right">possible</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SgncaP">Authorities</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="try" msd="F">try</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="resolve" msd="F">resolve</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="issues" msd="F">issues</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="compliance" msd="F" join="both">compliance</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="even" msd="DNd">even</w>
+            <w lemma="those" msd="F">those</w>
+            <w lemma="o" msd="F" lemmaRef="bd:514254">o</w>
+            <w lemma="f" msd="F">f</w>
+            <w lemma="significant" msd="F">significant</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="compliance" msd="F" join="both">compliance</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="before" msd="DGd">before</w>
+            <w lemma="issuing" msd="F">issuing</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="suspend" msd="F">suspend</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="them" msd="PPN3PA" join="right">them</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="To" msd="F">To</w>
+            <w lemma="suspend" msd="VIAtnp">suspend</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="notify" msd="VIAtnp">notify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="other" msd="PIFpSA">other</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="writing" msd="F">writing</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="intends" msd="VNAPS3">intends</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="suspend" msd="VIAtnp">suspend</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="with" msd="DGd">with</w>
+            <w lemma="such" msd="PIFpSD">such</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F" join="right">Authority</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="suspension" msd="F">suspension</w>
+            <w lemma="will" msd="VNAPS3">will</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="immediate" msd="F">immediate</w>
+            <w lemma="effect" msd="F" join="right">effect</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Deactivation" msd="F">Deactivation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="termination" msd="F">termination</w>
+            <w lemma="11" msd="NOgnc" join="right">11</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Pursuant" msd="F">Pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="either" msd="DNd">either</w>
+            <w lemma="deactivate" msd="F">deactivate</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="particular" msd="F">particular</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="entirely" msd="DNd">entirely</w>
+            <w lemma="terminate" msd="VIAtnp">terminate</w>
+            <w lemma="its" msd="PEN3SA">its</w>
+            <w lemma="participation" msd="F">participation</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="termination" msd="F">termination</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="participation" msd="F">participation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F">Convention</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="lead" msd="VIAtnp">lead</w>
+            <w lemma="to" msd="DGd">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="automatic" msd="F">automatic</w>
+            <w lemma="termination" msd="F">termination</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="89" msd="NOgnc">89</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="concerning" msd="F">concerning</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="clarifies" msd="F">clarifies</w>
+            <w lemma="that" msd="CS" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="unless" msd="CS">unless</w>
+            <w lemma="otherwise" msd="DNd">otherwise</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="notify" msd="F">notify</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPAar">Authorities</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="notifications" msd="F">notifications</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="received" msd="VUAtnp">received</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="also" msd="DNd" lemmaRef="bd:587046">also</w>
+            <w lemma="clarifies" msd="F">clarifies</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co" msd="F">Co</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="ordinating" msd="Adegnc" join="left">ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="notify" msd="F">notify</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="signatories" msd="F">signatories</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="when" msd="F">when</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="new" msd="F">new</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="signs" msd="F">signs</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CARF" msd="TS">CARF</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Note" msd="F">Note</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="See" msd="F">See</w>
+            <w lemma="EU" msd="SgncaP">EU</w>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">General</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">Data</w>
+            <w lemma="Protection" msd="F">Protection</w>
+            <w lemma="Regulation" msd="F">Regulation</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="GDPR" msd="TS" join="both">GDPR</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="2016" msd="NOgnc" join="right">2016</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="679" msd="NOgnc" join="left">679</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="protection" msd="F">protection</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="natural" msd="F">natural</w>
+            <w lemma="persons" msd="F">persons</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="regards" msd="F">regards</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="processing" msd="F">processing</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="personal" msd="F">personal</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="free" msd="F">free</w>
+            <w lemma="movement" msd="F">movement</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <pc lemma=":" msd="KE">:</pc>
+            <w lemma="https" msd="TT" join="right">https</w>
+            <pc lemma=":" msd="KE" join="both">:</pc>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="eur" msd="TT" join="both">eur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lex.europa.eu" msd="F" join="right">lex.europa.eu</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="legal-contenna" msd="F" join="both">legal-content</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="EN" msd="TS" join="both">EN</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="TXT" msd="TS" join="both">TXT</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <pc lemma="?" msd="KE" join="both">?</pc>
+            <w lemma="uri=CELEX" msd="F" join="both">uri=CELEX</w>
+            <w lemma="%3A02016R0679-20160504&amp;qid=1532348683434" msd="NOgnc" join="left">%3A02016R0679-20160504&amp;qid=1532348683434</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="90" msd="NOgnc">90</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="partur" msd="F" lemmaRef="bd:532202">Part</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <w lemma="Amendments" msd="F">Amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="91" msd="NOgnc">91</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="92" msd="NOgnc">92</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="93" msd="NOgnc">93</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="under" msd="DGd">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="therefore" msd="DNd">therefore</w>
+            <w lemma="expanded" msd="F">expanded</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="cover" msd="F" lemmaRef="bd:570817">cover</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F" join="right">following</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="role" msd="F">role</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="relation" msd="F">relation</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="role" msd="F" join="right">role</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Equity" msd="F">Equity</w>
+            <w lemma="Interest" msd="F">Interest</w>
+            <w lemma="Holders" msd="F">Holders</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="this" msd="PDNpSN">this</w>
+            <w lemma="ensures" msd="F">ensures</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="administrations" msd="SFPNar">administrations</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="visibility" msd="F">visibility</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="role" msd="F" join="right">role</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="Equity" msd="F" join="left">Equity</w>
+            <w lemma="Interest" msd="F">Interest</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="plays" msd="F">plays</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="allowing" msd="F">allowing</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="distinction" msd="F">distinction</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="those" msd="F">those</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F" join="right">Persons</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="Equity" msd="F" join="left">Equity</w>
+            <w lemma="Interest" msd="F">Interest</w>
+            <w lemma="Holders" msd="F">Holders</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="through" msd="F">through</w>
+            <w lemma="owne" msd="F">owne</w>
+            <w lemma="rship" msd="F" join="right">rship</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="control" msd="F">control</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="beneficiaries" msd="F" join="right">beneficiaries</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="opposed" msd="F">opposed</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="those" msd="F">those</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="managerial" msd="F">managerial</w>
+            <w lemma="role" msd="F">role</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e.g" msd="TS" join="both">e.g</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="senior" msd="F">senior</w>
+            <w lemma="management" msd="F">management</w>
+            <w lemma="officials" msd="F" join="right">officials</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="protectors" msd="F" join="right">protectors</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="trustees" msd="F" join="right">trustees</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="certification" msd="F">certification</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="been" msd="VUAtnp">been</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="this" msd="PDNpSN">this</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="gives" msd="F">gives</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="administrations" msd="SFPDar">administrations</w>
+            <w lemma="visibility" msd="F">visibility</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="applied" msd="F" join="right">applied</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="therewith" msd="DNd">therewith</w>
+            <w lemma="gives" msd="F">gives</w>
+            <w lemma="insights" msd="F">insights</w>
+            <w lemma="into" msd="DGd">into</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reliability" msd="F">reliability</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F" join="right">information</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="SMSNar">account</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="joint" msd="F">joint</w>
+            <w lemma="account" msd="F" join="right">account</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="DNd" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="joint" msd="F">joint</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holders" msd="F">Holders</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="this" msd="PDNpSN">this</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="permits" msd="F">permits</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="administrations" msd="SFPDar">administrations</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="take" msd="VIAtnp">take</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fact" msd="F">fact</w>
+            <w lemma="into" msd="F">into</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="balance" msd="F">balance</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="joint" msd="F">joint</w>
+            <w lemma="accounts" msd="F">accounts</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="fullur" msd="F" lemmaRef="bd:562108">full</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F" join="right">Holder</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="but" msd="CC">but</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="rather" msd="DNC">rather</w>
+            <w lemma="need" msd="F">need</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="apportioned" msd="F" join="right">apportioned</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="appropriate" msd="F" join="right">appropriate</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holders" msd="F" join="right">Holders</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="distinction" msd="SFSNar">distinction</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Accounts" msd="F" join="right">Accounts</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Accounts" msd="F" join="right">Accounts</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Equity" msd="F">Equity</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="debt" msd="F">debt</w>
+            <w lemma="Interests" msd="F">Interests</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Cash" msd="F">Cash</w>
+            <w lemma="Value" msd="F">Value</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Contracts" msd="F">Contracts</w>
+            <w lemma="allows" msd="F">allows</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="administrations" msd="SFPAar">administrations</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="better" msd="DNC">better</w>
+            <w lemma="understand" msd="VIAtnp">understand</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="investments" msd="F">investments</w>
+            <w lemma="held" msd="F" lemmaRef="bd:530543">held</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="their" msd="F">their</w>
+            <w lemma="taxpayers" msd="F" join="right">taxpayers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Reliance" msd="F">Reliance</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Section" msd="F" join="left">Section</w>
+            <w lemma="VI" msd="NOgnc">VI</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="requirements" msd="F" join="right">requirements</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="conditions" msd="SNPAar">conditions</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="which" msd="CS">which</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="been" msd="VUAtnp">been</w>
+            <w lemma="moved" msd="F">moved</w>
+            <w lemma="into" msd="DGd">into</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="text" msd="F">text</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="itself" msd="F" join="right">itself</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="particular" msd="F" join="right">particular</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="specified" msd="LSNSN">specified</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="line" msd="F">line</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="2012" msd="NOgnc">2012</w>
+            <w lemma="FATF" msd="F">FATF</w>
+            <w lemma="Recommendations" msd="F" join="right">Recommendations</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="addition" msd="F" join="right">addition</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="clarified" msd="LSNSN">clarified</w>
+            <w lemma="that" msd="CS" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="SFPNar">Procedures</w>
+            <w lemma="are" msd="VNAPP3">are</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="2012" msd="NOgnc">2012</w>
+            <w lemma="FATF" msd="F">FATF</w>
+            <w lemma="Recommendations" msd="F" join="right">Recommendations</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="SgncaP">Institution</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="apply" msd="VIAtnp">apply</w>
+            <w lemma="substantially" msd="DNd">substantially</w>
+            <w lemma="similar" msd="APSFPA">similar</w>
+            <w lemma="procedures" msd="SFPAar" join="right">procedures</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Exceptional" msd="F">Exceptional</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedure" msd="F">procedure</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="cases" msd="F">cases</w>
+            <w lemma="where" msd="CS">where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="was" msd="F">was</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="obtained" msd="LSFSN" join="right">obtained</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="F">ensure</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="accounts" msd="F">accounts</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Sections" msd="F" join="left">Sections</w>
+            <w lemma="II" msd="NOgnc">II</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="VII" msd="NOgnc">VII</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="requirements" msd="F" join="right">requirements</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">As</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F">Institutions</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="obtain" msd="VIAtnp">obtain</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="validate" msd="F">validate</w>
+            <w lemma="self-certifications" msd="F">self-certifications</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Accounts" msd="F" join="right">Accounts</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="does" msd="VNAPS3">does</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="foresee" msd="F">foresee</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="falla" msd="F" lemmaRef="bd:576422">fall</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="back" msd="F" join="left">back</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedure" msd="F">procedure</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="applied" msd="F">applied</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="exceptional" msd="F">exceptional</w>
+            <w lemma="cases" msd="F">cases</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="did" msd="F">did</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="comply" msd="F">comply</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirement" msd="F">requirement</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self-certification" msd="F" join="right">self-certification</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="94" msd="NOgnc">94</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="95" msd="NOgnc">95</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="96" msd="NOgnc">96</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="97" msd="NOgnc">97</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="98" msd="NOgnc">98</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="Notwithstanding" msd="F">Notwithstanding</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="if" msd="F">if</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="issued" msd="LSFSN">issued</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="Adegnc" lemmaRef="bd:559549">relevant</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="law" msd="F">law</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="Adegnc" lemmaRef="bd:559549">relevant</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="require" msd="F">require</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="collection" msd="F">collection</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="issued" msd="F">issued</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="F." msd="TS">F.</w>
+            <w lemma="Notwithstanding" msd="DGd">Notwithstanding</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <pc lemma="[" msd="KQ" join="right">[</pc>
+            <w lemma="xxxx" msd="TS" join="both">xxxx</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="SFSNar">information</w>
+            <w lemma="described" msd="LSFSN">described</w>
+            <w lemma="in" msd="DGd">in</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="paragraph" msd="F" join="right">paragraph</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="except" msd="DNd">except</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="proceeds" msd="F">proceeds</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="DGd">in</w>
+            <w lemma="subparagraph" msd="SMSDar">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="V" msd="NOgnc" join="right">V</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="Diligence" msd="F">Diligence</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="apply" msd="F">apply</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="identifying" msd="F">identifying</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="among" msd="F">among</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Accounts" msd="F" join="right">Accounts</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="D." msd="TT">D.</w>
+            <w lemma="Review" msd="F">Review</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Identifying" msd="F">Identifying</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="With" msd="F">With</w>
+            <w lemma="Respect" msd="F">Respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Which" msd="F">Which</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Is" msd="F">Is</w>
+            <w lemma="Required" msd="F">Required</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Determine" msd="F">Determine</w>
+            <w lemma="Whether" msd="F">Whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Passive" msd="F">Passive</w>
+            <w lemma="NFE" msd="F">NFE</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="One" msd="F">One</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="More" msd="F">More</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="Who" msd="F">Who</w>
+            <w lemma="Are" msd="F">Are</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="b" msd="F" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Determining" msd="F">Determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F" join="right">Holder</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F" join="right">Holder</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportin" msd="F">Reportin</w>
+            <w lemma="g" msd="F">g</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="SgncaP" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="SgncaP" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="99" msd="NOgnc">99</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VI" msd="NOgnc" join="right">VI</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="Diligence" msd="F">Diligence</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="apply" msd="F">apply</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="identifying" msd="F">identifying</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="among" msd="F">among</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F" join="right">Accounts</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="A." msd="TT">A.</w>
+            <w lemma="Review" msd="F">Review</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Identifying" msd="F">Identifying</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="With" msd="F">With</w>
+            <w lemma="Respect" msd="F">Respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Which" msd="F">Which</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Is" msd="F">Is</w>
+            <w lemma="Required" msd="F">Required</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Determine" msd="F">Determine</w>
+            <w lemma="Whether" msd="F">Whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Passive" msd="F">Passive</w>
+            <w lemma="NFE" msd="F">NFE</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="One" msd="F">One</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="More" msd="F">More</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="Who" msd="F">Who</w>
+            <w lemma="Are" msd="F">Are</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="b" msd="F" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Determining" msd="F">Determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F" join="right">Holder</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="such" msd="PIFpPN">such</w>
+            <w lemma="procedures" msd="SFPNar">procedures</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="2012" msd="NOgnc">2012</w>
+            <w lemma="FATF" msd="F">FATF</w>
+            <w lemma="Recommendations" msd="F" join="right">Recommendations</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="If" msd="CS">If</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="legally" msd="DNd">legally</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="apply" msd="VIAtnp">apply</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="SFPAar">Procedures</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="2012" msd="NOgnc">2012</w>
+            <w lemma="FATF" msd="F">FATF</w>
+            <w lemma="Recommendations" msd="F" join="right">Recommendations</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="apply" msd="VIAtnp">apply</w>
+            <w lemma="substantially" msd="F">substantially</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="procedures" msd="SFPAar">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purpose" msd="F">purpose</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F" join="right">Persons</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VII" msd="NOgnc" join="right">VII</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Special" msd="F">Special</w>
+            <w lemma="Due" msd="F">Due</w>
+            <w lemma="Diligence" msd="F">Diligence</w>
+            <w lemma="Rules" msd="F">Rules</w>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="additional" msd="F">additional</w>
+            <w lemma="rules" msd="F">rules</w>
+            <w lemma="apply" msd="F">apply</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="implementing" msd="F">implementing</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="above" msd="DNd" join="right">above</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="A." msd="F">A.</w>
+            <w lemma="Reliance" msd="F">Reliance</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Self-Certifications" msd="F">Self-Certifications</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Documentary" msd="F">Documentary</w>
+            <w lemma="Evidence" msd="F">Evidence</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Documentary" msd="F">Documentary</w>
+            <w lemma="Evidence" msd="F">Evidence</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="SFSNaP">Institution</w>
+            <w lemma="knows" msd="F">knows</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="reason" msd="F">reason</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="know" msd="F">know</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Do" msd="F">Do</w>
+            <w lemma="cumentary" msd="F">cumentary</w>
+            <w lemma="Evidence" msd="F">Evidence</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="incorrect" msd="F">incorrect</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="unreliable" msd="F" join="right">unreliable</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="bis" msd="F" join="right">bis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Temporary" msd="F">Temporary</w>
+            <w lemma="lack" msd="F">lack</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Self-Certification" msd="F">Self-Certification</w>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="exceptional" msd="F">exceptional</w>
+            <w lemma="circumstances" msd="F">circumstances</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="cannot" msd="F">cannot</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="meet" msd="F">meet</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="obligations" msd="F">obligations</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="was" msd="F">was</w>
+            <w lemma="opened" msd="F" join="right">opened</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="SgncaP">Financial</w>
+            <w lemma="Institution" msd="SgncaP">Institution</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="apply" msd="F">apply</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Accounts" msd="F" join="right">Accounts</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="until" msd="F">until</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="obtained" msd="LSFSN">obtained</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="validated" msd="F" join="right">validated</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VIII" msd="NOgnc" join="right">VIII</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Defined" msd="F">Defined</w>
+            <w lemma="Terms" msd="F">Terms</w>
+            <w lemma="A." msd="TS">A.</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Depository" msd="F" join="left">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="accepts" msd="F">accepts</w>
+            <w lemma="deposits" msd="F">deposits</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="ordinary" msd="F">ordinary</w>
+            <w lemma="course" msd="F">course</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="banking" msd="F">banking</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="business" msd="F">business</w>
+            <pc lemma=";" msd="KC">;</pc>
+            <w lemma="or" msd="CC">or</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="100" msd="NOgnc">100</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hold" msd="F" lemmaRef="bd:515334">holds</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F">Products</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="Central" msd="SgncaP">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F">Currencies</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="benefit" msd="F">benefit</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="customers" msd="F" join="right">customers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Investment" msd="F" join="left">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="primarily" msd="DNS">primarily</w>
+            <w lemma="conducts" msd="F">conducts</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F">business</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="activities" msd="F">activities</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="operations" msd="F">operations</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="customer" msd="F" join="right">customer</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i." msd="TS">i.</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="money" msd="F">money</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="instrument" msd="F" lemmaRef="bd:515496">instruments</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="cheques" msd="F" join="both">cheques</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bills" msd="F" join="right">bills</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="certificates" msd="F">certificates</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="deposit" msd="F" join="right">deposit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="derivatives" msd="F" join="right">derivatives</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="etc" msd="TT" join="right">etc</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="foreign" msd="F">foreign</w>
+            <w lemma="exchange" msd="F" join="right">exchange</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="exchange" msd="F" join="right">exchange</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="rate" msd="F">rate</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="index" msd="F">index</w>
+            <w lemma="instrument" msd="F" join="right" lemmaRef="bd:515496">instruments</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="transferable" msd="F">transferable</w>
+            <w lemma="securities" msd="F" join="right">securities</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="commodity" msd="F">commodity</w>
+            <w lemma="futures" msd="F">futures</w>
+            <w lemma="trading" msd="F" join="right">trading</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="F" join="right">ii</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="collective" msd="F">collective</w>
+            <w lemma="portfolio" msd="F">portfolio</w>
+            <w lemma="management" msd="F" join="right">management</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="iii" msd="TS" join="right">iii</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="otherwise" msd="F">otherwise</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="administering" msd="F" join="right">administering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="managing" msd="F">managing</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F" join="right">Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="money" msd="F">money</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="persons" msd="F" join="right">persons</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reinvesting" msd="F" join="right">reinvesting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F">Assets</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="managed" msd="F">managed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">An</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="trea" msd="F">trea</w>
+            <w lemma="ted" msd="F">ted</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="conducting" msd="F">conducting</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F">business</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="activities" msd="F">activities</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity’s" msd="SMSNaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reinvesting" msd="F" join="right">reinvesting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F">Assets</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSNaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="attributable" msd="F">attributable</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="Adegnc" lemmaRef="bd:559549">relevant</w>
+            <w lemma="activities" msd="F">activities</w>
+            <w lemma="equals" msd="F">equals</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="exceeds" msd="F">exceeds</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSDaP">Entity’s</w>
+            <w lemma="gross" msd="F">gross</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="shorter" msd="F">shorter</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="three" msd="F">three</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="year" msd="F" join="left">year</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="ending" msd="F" lemmaRef="bd:524740">ending</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="December" msd="F">December</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="preceding" msd="F">preceding</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="determination" msd="F">determination</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="made" msd="F" join="right">made</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="during" msd="F">during</w>
+            <w lemma="which" msd="CS">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="has" msd="VNAPS3">has</w>
+            <w lemma="been" msd="VUAtnp">been</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="existence" msd="F" join="right">existence</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="iii" msd="F" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="otherwise" msd="F" join="left">otherwise</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="administering" msd="F" join="right">administering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="managing" msd="F">managing</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F" join="right">Assets</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="money" msd="F" join="right">money</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Assets" msd="F" join="left">Assets</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="persons" msd="F" join="right">persons</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="include" msd="F">include</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="provision" msd="F">provision</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="effectuating" msd="F">effectuating</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transactions" msd="F">Transactions</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="customers" msd="F">customers</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Investment" msd="F" join="left">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="does" msd="VNAPS3">does</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="include" msd="F">include</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="NFE" msd="F">NFE</w>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="meets" msd="F">meets</w>
+            <w lemma="any" msd="PINpSA">any</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="criteria" msd="F">criteria</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subpar" msd="F">subpar</w>
+            <w lemma="agraphs" msd="F">agraphs</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="g" msd="TS" join="both">g</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Financial" msd="F" join="left">Financial</w>
+            <w lemma="Asset" msd="F" join="right">Asset</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="security" msd="F">security</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="for" msd="F" join="left" lemmaRef="bd:538620">for</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="share" msd="F">share</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="corporation" msd="F" join="right">corporation</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="partnership" msd="F">partnership</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="beneficial" msd="F">beneficial</w>
+            <w lemma="ownership" msd="F">ownership</w>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="widely" msd="F">widely</w>
+            <w lemma="held" msd="F" lemmaRef="bd:530543">held</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="publicly" msd="F">publicly</w>
+            <w lemma="traded" msd="F">traded</w>
+            <w lemma="partnership" msd="F">partnership</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="trust" msd="F" join="right">trust</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="note" msd="F" join="right">note</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="band" msd="F" join="right" lemmaRef="bd:527813">bond</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="debenture" msd="F" join="right">debenture</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="evidence" msd="F">evidence</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="indebtedness" msd="F" join="right">indebtedness</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partnership" msd="F">partnership</w>
+            <w lemma="interest" msd="F" join="right">interest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="commodity" msd="F" join="right">commodity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="swap" msd="F">swap</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="for" msd="F" join="left" lemmaRef="bd:538620">for</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="rate" msd="F">rate</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="currency" msd="F">currency</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="rate" msd="F">rate</w>
+            <w lemma="caps" msd="F" join="right">caps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="rate" msd="F">rate</w>
+            <w lemma="floors" msd="F" join="right">floors</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="commodity" msd="F">commodity</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="equity" msd="F">equity</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="equity" msd="F">equity</w>
+            <w lemma="index" msd="F">index</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="agreements" msd="F" join="right">agreements</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Contract" msd="F">Contract</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Annuity" msd="F">Annuity</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="interest" msd="F">interest</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="including" msd="F" join="left">including</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="futures" msd="F">futures</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="forward" msd="F">forward</w>
+            <w lemma="contract" msd="F">contract</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="option" msd="F" join="right">option</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="security" msd="F">security</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F" join="right">Crypto</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="Asset" msd="F" join="right">Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partnership" msd="F">partnership</w>
+            <w lemma="interest" msd="F" join="right">interest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="commodity" msd="F" join="right">commodity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="swap" msd="F" join="right">swap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="Annuity" msd="F">Annuity</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Specified" msd="F" join="left">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F" join="right">is</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">digital</w>
+            <w lemma="representation" msd="F">representation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="issued" msd="LSFSN">issued</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="receipt" msd="F">receipt</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="funds" msd="F">funds</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purpose" msd="F">purpose</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="making" msd="F" lemmaRef="bd:525382">making</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="transactions" msd="F" join="right">transactions</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="represented" msd="F">represented</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="claim" msd="F">claim</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="denominated" msd="F">denominated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="accepted" msd="F">accepted</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="natural" msd="F">natural</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F" join="right">issuer</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="101" msd="NOgnc">101</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="e" msd="F" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="regulatory" msd="F">regulatory</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="subject" msd="F" join="right">subject</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="redeemable" msd="F">redeemable</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="par" msd="F" lemmaRef="bd:577183">par</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SgncaP">Currency</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="request" msd="F">request</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="holder" msd="F">holder</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="product" msd="F" join="right">product</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Th" msd="F">Th</w>
+            <w lemma="e" msd="F">e</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="relevantur" msd="F" join="left" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="both">Asset</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F">Product</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="Provider" msd="F">Provider</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="adequately" msd="DNd">adequately</w>
+            <w lemma="determined" msd="VUAtnp">determined</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="cannot" msd="F">cannot</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="investment" msd="F">investment</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Exchange" msd="F" join="left">Exchange</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currencies" msd="F" join="right">Currencies</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="between" msd="DGd">between</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="formur" msd="F" lemmaRef="bd:539438">forms</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F" join="right">Crypto-Assets</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="Non-Reporting" msd="F">Non-Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Non-Reporting" msd="F" join="left">Non-Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F" join="right">is</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F">Organisation</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" join="right" lemmaRef="bd:514396">Bank</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F" join="right">than</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="F" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="derived" msd="F">derived</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="obligation" msd="F">obligation</w>
+            <w lemma="held" msd="F" lemmaRef="bd:530543">held</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="connection" msd="F">connection</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="commercial" msd="F">commercial</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="activity" msd="F">activity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="engaged" msd="F">engaged</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="activity" msd="F">activity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="maintaining" msd="F">maintaining</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F">Currencies</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holders" msd="F">Holders</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F" join="right">Institutions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entities" msd="F" join="right">Entities</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisations" msd="F">Organisations</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bankur" msd="F" join="right" lemmaRef="bd:538753">Banks</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="C." msd="TT">C.</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Depository" msd="F" join="left">Depository</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="commercial" msd="F" join="right">commercial</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="checking" msd="F" join="right">checking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="savings" msd="F" join="right">savings</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="time" msd="F" join="right">time</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="thrift" msd="F">thrift</w>
+            <w lemma="account" msd="F" join="right">account</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="evidenced" msd="F">evidenced</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="certificate" msd="F">certificate</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="deposit" msd="F" join="right">deposit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="thrift" msd="F">thrift</w>
+            <w lemma="certificate" msd="F" join="right">certificate</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="investment" msd="F">investment</w>
+            <w lemma="certificate" msd="F" join="right">certificate</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="certificate" msd="F">certificate</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="indebtedness" msd="F" join="right">indebtedness</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="instru" msd="F">instru</w>
+            <w lemma="menna" msd="F" lemmaRef="bd:553951">ment</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="ordinary" msd="F">ordinary</w>
+            <w lemma="course" msd="F">course</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="banking" msd="F">banking</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="also" msd="DNd" lemmaRef="bd:587046">also</w>
+            <w lemma="includes" msd="F" join="right">includes</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="102" msd="NOgnc">102</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="103" msd="NOgnc">103</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="X" msd="NOgnc" join="right">X</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Transitional" msd="F">Transitional</w>
+            <w lemma="Measures" msd="F">Measures</w>
+            <w lemma="A." msd="F">A.</w>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="amendments" msd="F">amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="effective" msd="F">effective</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KQ" join="right">[</pc>
+            <w lemma="effective" msd="F" join="left">effective</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="revised" msd="F">revised</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="]" msd="KQ" join="both">]</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="Notwithstanding" msd="F">Notwithstanding</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="bis" msd="TS" join="both">bis</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="I" msd="NOgnc" join="right">I</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="effective" msd="F" join="left">effective</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="revised" msd="F">revised</w>
+            <w lemma="CRS-1" msd="TS">CRS-1</w>
+            <w lemma="day" msd="F" join="right">day</w>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="periods" msd="F">periods</w>
+            <w lemma="ending" msd="F" lemmaRef="bd:524740">ending</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="second" msd="F">second</w>
+            <w lemma="calendar" msd="F">calendar</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="date" msd="F" join="right" lemmaRef="bd:533715">date</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="role" msd="F" join="right">role</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Equity" msd="F">Equity</w>
+            <w lemma="Interest" msd="F">Interest</w>
+            <w lemma="holder" msd="F">holder</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="available" msd="F">available</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="electronically" msd="F">electronically</w>
+            <w lemma="searchable" msd="F">searchable</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="SgncaP" join="right">Institution</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="104" msd="NOgnc">104</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Pursuant" msd="F">Pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="each" msd="PIMpSN">each</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="report" msd="VIAtnp">report</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="birth" msd="F" join="right">birth</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="provided" msd="VUAtnp">provided</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="SMSNar">account</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="joint" msd="F">joint</w>
+            <w lemma="account" msd="F" join="right">account</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="joint" msd="F">joint</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holders" msd="F" join="right">Holders</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="F" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="provided" msd="VUAtnp">provided</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="certification" msd="F">certification</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="SMSNar">account</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="joint" msd="F">joint</w>
+            <w lemma="account" msd="F" join="right">account</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="number" msd="F">number</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="joint" msd="F">joint</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holders" msd="F" join="right">Holders</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="identified" msd="F">identified</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="having" msd="F">having</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F" join="right">name</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="address" msd="F" join="right">address</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="residence" msd="F" join="right">residence</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="birth" msd="F">birth</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="F" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CC" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="role" msd="F" join="right">role</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="s" msd="TS" join="both">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="certification" msd="F">certification</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="been" msd="F">been</w>
+            <w lemma="provided" msd="VUAtnp">provided</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="number" msd="F">number</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="o" msd="F" join="left" lemmaRef="bd:514254">o</w>
+            <w lemma="r" msd="F">r</w>
+            <w lemma="functional" msd="F">functional</w>
+            <w lemma="equivalent" msd="F">equivalent</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="absence" msd="F">absence</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="number" msd="F" join="right">number</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="whether" msd="CS">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Account" msd="F">Account</w>
+            <pc lemma=";" msd="KC">;</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="name" msd="F">name</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="identifying" msd="F">identifying</w>
+            <w lemma="number" msd="F">number</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="if" msd="F" join="left">if</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="SFSNaP" join="right">Institution</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="balance" msd="F">balance</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="value" msd="F">value</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="including" msd="F" join="both">including</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="case" msd="F">case</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Cash" msd="F">Cash</w>
+            <w lemma="Value" msd="F">Value</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Contract" msd="F">Contract</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Annuity" msd="F">Annuity</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Cash" msd="F">Cash</w>
+            <w lemma="Value" msd="F">Value</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="surrender" msd="F">surrender</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="enda" msd="F" lemmaRef="bd:553753">end</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="calendar" msd="F">calendar</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="or" msd="CC" join="right">or</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="F">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="SMSNar">account</w>
+            <w lemma="was" msd="F">was</w>
+            <w lemma="closed" msd="F">closed</w>
+            <w lemma="during" msd="DGd">during</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="year" msd="F">year</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="period" msd="F" join="right">period</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="closure" msd="F">closure</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F" join="right">account</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="Amendments" msd="F">Amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Rules" msd="F">Rules</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="105" msd="NOgnc">105</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="106" msd="NOgnc">106</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="107" msd="NOgnc">107</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="108" msd="NOgnc">108</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="109" msd="NOgnc">109</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="110" msd="NOgnc">110</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="25bis" msd="NOgnc" join="right">25bis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="If" msd="F">If</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="SgncaP">Financial</w>
+            <w lemma="Institution" msd="SgncaP">Institution</w>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="obtain" msd="VIAtnp">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reasonable" msd="F">reasonable</w>
+            <w lemma="explanation" msd="F">explanation</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="reasonableness" msd="F">reasonableness</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="certification" msd="F" join="right">certification</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="SgncaP">Financial</w>
+            <w lemma="Institution" msd="SgncaP">Institution</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="obtain" msd="VIAtnp">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="new" msd="F" join="right">new</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="valid" msd="F">valid</w>
+            <w lemma="self-certification" msd="F">self-certification</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="SgncaP">Account</w>
+            <w lemma="Holder" msd="SgncaP" join="right">Holder</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="V" msd="NOgnc">V</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="D" msd="NOgnc">D</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Review" msd="F">Review</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="D2" msd="NOgnc">D2</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Review" msd="F">Review</w>
+            <w lemma="procedure" msd="F">procedure</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="SgncaP">Account</w>
+            <w lemma="Holder" msd="SgncaP">Holder</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Passive" msd="F">Passive</w>
+            <w lemma="NFE" msd="F" join="right">NFE</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="according" msd="F">according</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="D" msd="NOgnc" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="SFSNaP">Institution</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="obtain" msd="F">obtain</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="SgncaP">Account</w>
+            <w lemma="Holder" msd="SgncaP">Holder</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="establish" msd="VIAtnp">establish</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="status" msd="F" join="right" lemmaRef="bd:569607">status</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="unless" msd="CS">unless</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="possession" msd="F">possession</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="that" msd="PPN3SN">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="publicly" msd="F">publicly</w>
+            <w lemma="available" msd="F">available</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="see" msd="F" join="left">see</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="above" msd="F" join="right">above</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="based" msd="F">based</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="reasonably" msd="F">reasonably</w>
+            <w lemma="determine" msd="VIAtnp">determine</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="SgncaP">Account</w>
+            <w lemma="Holder" msd="SgncaP">Holder</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="NFE" msd="F">NFE</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="participating" msd="F" join="left">participating</w>
+            <w lemma="professionally" msd="F">professionally</w>
+            <w lemma="managed" msd="F">managed</w>
+            <w lemma="investment" msd="F">investment</w>
+            <w lemma="entity" msd="F">entity</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i.e" msd="TS" join="both">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subpara" msd="F">subpara</w>
+            <w lemma="graph" msd="F">graph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VIII" msd="NOgnc">VIII</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Participating" msd="F">Participating</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="establish" msd="VIAtnp">establish</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder’s" msd="F">Holder’s</w>
+            <w lemma="status" msd="F" lemmaRef="bd:569607">status</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="comply" msd="VIAtnp">comply</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="validity" msd="F">validity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="see" msd="F" join="left">see</w>
+            <w lemma="paragraphs" msd="F">paragraphs</w>
+            <w lemma="13-17" msd="NOgnc">13-17</w>
+            <w lemma="above" msd="F" join="right">above</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F" join="right">Holder</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="according" msd="F">according</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="D" msd="TS" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="collected" msd="F">collected</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="FATF" msd="TS">FATF</w>
+            <w lemma="Recommendation" msd="F">Recommendation</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="where" msd="CS">where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="publicly" msd="F">publicly</w>
+            <w lemma="listed" msd="F">listed</w>
+            <w lemma="company" msd="F">company</w>
+            <w lemma="exercises" msd="F">exercises</w>
+            <w lemma="control" msd="F">control</w>
+            <w lemma="over" msd="F">over</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Passive" msd="F">Passive</w>
+            <w lemma="NFE" msd="F">NFE</w>
+            <w lemma="there" msd="F">there</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="no" msd="F">no</w>
+            <w lemma="requirement" msd="F">requirement</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Cont" msd="F">Cont</w>
+            <w lemma="rolling" msd="F">rolling</w>
+            <w lemma="Persons" msd="F">Persons</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="company" msd="F" join="right">company</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="such" msd="PINpSN">such</w>
+            <w lemma="company" msd="F">company</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="already" msd="F">already</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="disclosure" msd="F">disclosure</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="ensuring" msd="F">ensuring</w>
+            <w lemma="adequate" msd="F">adequate</w>
+            <w lemma="transparency" msd="F">transparency</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="beneficial" msd="F">beneficial</w>
+            <w lemma="ownership" msd="F">ownership</w>
+            <w lemma="information" msd="F">information</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="111" msd="NOgnc">111</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="112" msd="NOgnc">112</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="113" msd="NOgnc">113</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4ter" msd="SFPNar" join="right">4ter</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="There" msd="F">There</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="instances" msd="F">instances</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="applied" msd="F">applied</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F">Institutions</w>
+            <w lemma="change" msd="F" join="right">change</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="respect" msd="F" join="right">respect</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VIII" msd="NOgnc" join="right">VIII</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="E" msd="TS" join="both">E</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="provides" msd="VNAPS3">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="AML" msd="TS" join="both">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="anti" msd="F">anti</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="money" msd="F" join="left">money</w>
+            <w lemma="laundering" msd="F">laundering</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="subject" msd="F" join="right">subject</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Where" msd="CS">Where</w>
+            <w lemma="there" msd="F">there</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="amendment" msd="F">amendment</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="applicable" msd="F">applicable</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e.g" msd="TS" join="both">e.g</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="implementing" msd="F">implementing</w>
+            <w lemma="new" msd="F">new</w>
+            <w lemma="FATF" msd="F">FATF</w>
+            <w lemma="Recommendations" msd="F" join="right">Recommendations</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F">Institutions</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="collect" msd="VIAtnp">collect</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="maintain" msd="VIAtnp">maintain</w>
+            <w lemma="additional" msd="F">additional</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="jurisdiction" msd="F" join="right">jurisdiction</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purpos" msd="F">purpos</w>
+            <w lemma="es" msd="F">es</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Sections" msd="F">Sections</w>
+            <w lemma="III" msd="NOgnc">III</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="VII" msd="NOgnc" join="left">VII</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="line" msd="F">line</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="additional" msd="F">additional</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="obtained" msd="LSFSN">obtained</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="determine" msd="F">determine</w>
+            <w lemma="whether" msd="F">whether</w>
+            <w lemma="there" msd="F">there</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="been" msd="F">been</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="change" msd="F">change</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="circumstances" msd="F">circumstances</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="relation" msd="F">relation</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="identity" msd="F">identity</w>
+            <w lemma="and" msd="F" join="right">and</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="or" msd="F" join="left">or</w>
+            <w lemma="reportable" msd="F">reportable</w>
+            <w lemma="status" msd="F" lemmaRef="bd:569607">status</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holders" msd="F">Holders</w>
+            <w lemma="and" msd="F" join="right">and</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="or" msd="F" join="left">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Persons" msd="F" join="right">Persons</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="Abis" msd="SgncaP">Abis</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Temporary" msd="F">Temporary</w>
+            <w lemma="lack" msd="F">lack</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Self-Certification" msd="F">Self-Certification</w>
+            <w lemma="10bis" msd="NOgnc" join="right">10bis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Where" msd="CS">Where</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="cannot" msd="F">cannot</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="obtained" msd="LSFSN">obtained</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="validated" msd="F">validated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="temporarily" msd="F">temporarily</w>
+            <w lemma="apply" msd="F">apply</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Similarly" msd="F" join="right">Similarly</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="self" msd="F">self</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="certification" msd="F" join="left">certification</w>
+            <w lemma="cannot" msd="F">cannot</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="validated" msd="F">validated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="SgncaP">Institution</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="tempora" msd="F">tempora</w>
+            <w lemma="rily" msd="F">rily</w>
+            <w lemma="apply" msd="F">apply</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="V." msd="F">V.</w>
+            <w lemma="10ter" msd="F" join="right">10ter</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Notwithstanding" msd="F">Notwithstanding</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="above" msd="F" join="right">above</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="I" msd="NOgnc" join="right">I</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="such" msd="PINpPN">such</w>
+            <w lemma="accounts" msd="SMPNar">accounts</w>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="reported" msd="F">reported</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="New" msd="F">New</w>
+            <w lemma="Accounts" msd="F" join="right">Accounts</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VIII" msd="NOgnc">VIII</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="A" msd="F">A</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="114" msd="NOgnc">114</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="115" msd="NOgnc">115</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Depository" msd="F" join="left">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="accepts" msd="F">accepts</w>
+            <w lemma="deposits" msd="F">deposits</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="ordinary" msd="F">ordinary</w>
+            <w lemma="course" msd="F">course</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="banking" msd="F">banking</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="business" msd="F">business</w>
+            <pc lemma=";" msd="KC">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hold" msd="F" lemmaRef="bd:515334">holds</w>
+            <w lemma="S" msd="F">S</w>
+            <w lemma="pecified" msd="F">pecified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F">Products</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F">Currencies</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="benefit" msd="F">benefit</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="customers" msd="F" join="right">customers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">An</w>
+            <w lemma="Entity" msd="SMSNar">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="engaged" msd="F">engaged</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="accept" msd="F">accept</w>
+            <w lemma="deposits" msd="F">deposits</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="ordinary" msd="F">ordinary</w>
+            <w lemma="course" msd="F">course</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <pc lemma="‘" msd="KQ" join="right">‘</pc>
+            <w lemma="banking" msd="F" join="left">banking</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma="’" msd="KQ" join="left">’</pc>
+            <w lemma="if" msd="F" join="right">if</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="ordinary" msd="F">ordinary</w>
+            <w lemma="course" msd="F">course</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="bus" msd="F">bus</w>
+            <w lemma="iness" msd="F">iness</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="customers" msd="F" join="right">customers</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="SMSNaP">Entity</w>
+            <w lemma="accepts" msd="F">accepts</w>
+            <w lemma="deposits" msd="F">deposits</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="investments" msd="SFPAar">investments</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="funds" msd="F">funds</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="regularly" msd="F">regularly</w>
+            <w lemma="engages" msd="F">engages</w>
+            <w lemma="in" msd="F" join="right">in</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="licenced" msd="F">licenced</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="engage" msd="F">engage</w>
+            <w lemma="in" msd="F" join="right">in</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="activities" msd="F" join="right">activities</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="makinges" msd="F">makinges</w>
+            <w lemma="personal" msd="F" join="right">personal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mortgage" msd="F" join="right">mortgage</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="industrial" msd="F" join="right">industrial</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="loans" msd="F">loans</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="provid" msd="F">provid</w>
+            <w lemma="inges" msd="F">inges</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="extensions" msd="F">extensions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="credit" msd="F" join="right">credit</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="purchasinges" msd="F" join="right">purchasinges</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="selli" msd="F" lemmaRef="bd:547336">selli</w>
+            <w lemma="ngs" msd="F" join="right">ngs</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="discount" msd="F">discount</w>
+            <w lemma="ings" msd="F" join="right">ings</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="negotiat" msd="F">negotiat</w>
+            <w lemma="inges" msd="F">inges</w>
+            <w lemma="accounts" msd="F">accounts</w>
+            <w lemma="receivable" msd="F" join="right">receivable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="instalment" msd="F">instalment</w>
+            <w lemma="obligations" msd="F" join="right">obligations</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="notes" msd="F" join="right">notes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="drafts" msd="F" join="right">drafts</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="checks" msd="F" join="right">checks</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bills" msd="F">bills</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="exchange" msd="F" join="right">exchange</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="acceptances" msd="F" join="right">acceptances</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="evidences" msd="F">evidences</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="indebtedness" msd="F" join="right">indebtedness</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="issuinges" msd="F">issuinges</w>
+            <w lemma="letters" msd="F">letters</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="credit" msd="F">credit</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="negotiatinges" msd="F">negotiatinges</w>
+            <w lemma="drafts" msd="F">drafts</w>
+            <w lemma="drawn" msd="F">drawn</w>
+            <w lemma="thereunder" msd="F" join="right">thereunder</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="providinges" msd="F">providinges</w>
+            <w lemma="trust" msd="F">trust</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="fiduciary" msd="F">fiduciary</w>
+            <w lemma="services" msd="F" join="right">services</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="financinges" msd="F">financinges</w>
+            <w lemma="foreign" msd="F">foreign</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="transactions" msd="F" join="right">transactions</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="enterings" msd="F">enterings</w>
+            <w lemma="into" msd="F" join="right">into</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="purchasinges" msd="F" join="right">purchasinges</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="disposinges" msd="F">disposinges</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="finance" msd="F">finance</w>
+            <w lemma="leases" msd="F">leases</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="leased" msd="F">leased</w>
+            <w lemma="assets" msd="F" join="right">assets</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">An</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="also" msd="DNd" lemmaRef="bd:587046">also</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="hold" msd="F" lemmaRef="bd:515334">holds</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F">Products</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="Central" msd="SgncaP">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F">Currencies</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="benefit" msd="F">benefit</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="customers" msd="F" join="right">customers</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="most" msd="F">most</w>
+            <w lemma="instances" msd="F" join="right">instances</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="t" msd="F">t</w>
+            <w lemma="he" msd="F">he</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F">Products</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Central" msd="SgncaP">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F" join="right">Currencies</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="With" msd="F">With</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F">Products</w>
+            <w lemma="issued" msd="F">issued</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="formur" msd="F" lemmaRef="bd:539438">form</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="both">Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="hold" msd="VNAPS3" lemmaRef="bd:515334">holds</w>
+            <w lemma="such" msd="PINpSA">such</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="typically" msd="F">typically</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="custodial" msd="F">custodial</w>
+            <w lemma="Crypto-Asset" msd="F">Crypto-Asset</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="wallet" msd="F">wallet</w>
+            <w lemma="provider" msd="F" join="right">provider</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="F">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="first" msd="F">first</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Investment" msd="F" join="left">Investment</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="primarily" msd="F">primarily</w>
+            <w lemma="conducts" msd="F">conducts</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="business" msd="F">business</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="activities" msd="F">activities</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="operations" msd="F">operations</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="customer" msd="F" join="right">customer</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="trading" msd="F">trading</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="money" msd="F">money</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="instrument" msd="F" lemmaRef="bd:515496">instruments</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="cheques" msd="F" join="both">cheques</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bills" msd="F" join="right">bills</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="certificates" msd="F">certificates</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="deposit" msd="F" join="right">deposit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="derivatives" msd="F" join="right">derivatives</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="etc" msd="TT" join="right">etc</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="foreign" msd="F">foreign</w>
+            <w lemma="exchange" msd="F" join="right">exchange</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="exchange" msd="F" join="right">exchange</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="rate" msd="F">rate</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="index" msd="F">index</w>
+            <w lemma="instrument" msd="F" join="right" lemmaRef="bd:515496">instruments</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="transferable" msd="F">transferable</w>
+            <w lemma="securities" msd="F" join="right">securities</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="commodity" msd="F">commodity</w>
+            <w lemma="futures" msd="F">futures</w>
+            <w lemma="trading" msd="F" join="right">trading</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="F" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="individual" msd="F">individual</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="collective" msd="F">collective</w>
+            <w lemma="portfolio" msd="F">portfolio</w>
+            <w lemma="management" msd="F" join="right">management</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="c" msd="F" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="otherwise" msd="F">otherwise</w>
+            <w lemma="investing" msd="F" join="right">investing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="administering" msd="F" join="right">administering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="managing" msd="F">managing</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F">Assets</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="money" msd="F">money</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="including" msd="F" join="left">including</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F" join="right">Currencies</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asseta" msd="F">Crypto-Assets</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="persons" msd="F" join="right">persons</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="6" msd="NOgnc" join="both">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="customer" msd="F" join="both">customer</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Equity" msd="F">Equity</w>
+            <w lemma="Interest" msd="F">Interest</w>
+            <w lemma="holder" msd="F">holder</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="collective" msd="F">collective</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="116" msd="NOgnc">116</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="117" msd="NOgnc">117</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Financial" msd="SgncaP">Financial</w>
+            <w lemma="Asset" msd="SgncaP">Asset</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Within" msd="DGd">Within</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="context" msd="F" join="right">context</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="F" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="7" msd="NOgnc" join="both">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Financial" msd="F" join="left">Financial</w>
+            <w lemma="Asset" msd="F" join="right">Asset</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="security" msd="F">security</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="for" msd="F" join="left" lemmaRef="bd:538620">for</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="share" msd="F">share</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="corporation" msd="F" join="right">corporation</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="partnership" msd="F">partnership</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="beneficial" msd="F">beneficial</w>
+            <w lemma="ownership" msd="F">ownership</w>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="widely" msd="F">widely</w>
+            <w lemma="held" msd="F" lemmaRef="bd:530543">held</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="publicly" msd="F">publicly</w>
+            <w lemma="traded" msd="F">traded</w>
+            <w lemma="partnership" msd="F">partnership</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="trust" msd="F" join="right">trust</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="note" msd="F" join="right">note</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="band" msd="F" join="right" lemmaRef="bd:527813">bond</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="debenture" msd="F" join="right">debenture</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="evidence" msd="F">evidence</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="indebtedness" msd="F" join="right">indebtedness</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partnership" msd="F">partnership</w>
+            <w lemma="interest" msd="F" join="right">interest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="commodity" msd="F" join="right">commodity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="swap" msd="F">swap</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="for" msd="F" join="left" lemmaRef="bd:538620">for</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="rate" msd="F">rate</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="currency" msd="F">currency</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="rate" msd="F">rate</w>
+            <w lemma="caps" msd="F" join="right">caps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="rate" msd="F">rate</w>
+            <w lemma="floors" msd="F" join="right">floors</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="commodity" msd="F">commodity</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="equity" msd="F">equity</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="equity" msd="F">equity</w>
+            <w lemma="index" msd="F">index</w>
+            <w lemma="swaps" msd="F" join="right">swaps</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="d" msd="F">d</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="agreements" msd="F" join="right">agreements</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Contract" msd="F">Contract</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Annuity" msd="F">Annuity</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="interest" msd="F">interest</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="including" msd="F" join="left">including</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="futures" msd="F">futures</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="forward" msd="F">forward</w>
+            <w lemma="contract" msd="F">contract</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="option" msd="F" join="right">option</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="security" msd="F" join="right">security</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="both">Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="partnership" msd="F">partnership</w>
+            <w lemma="interest" msd="F" join="right">interest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="commodity" msd="F" join="right">commodity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="swap" msd="F" join="right">swap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="Annuity" msd="F">Annuity</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="25bis" msd="NOgnc" join="right">25bis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F">Product</w>
+            <w lemma="29bis" msd="NOgnc" join="right">29bis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Specified" msd="F" join="left">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="y" msd="F">y</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="VNAPS3" join="right">is</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">digital</w>
+            <w lemma="representation" msd="F">representation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="issued" msd="LSFSN">issued</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="receipt" msd="F">receipt</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="funds" msd="F">funds</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purpose" msd="F">purpose</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="making" msd="F" lemmaRef="bd:525382">making</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="transactions" msd="F" join="right">transactions</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="represented" msd="F">represented</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="claim" msd="F">claim</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="denominated" msd="F">denominated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="accepted" msd="F">accepted</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="natural" msd="F">natural</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F" join="right">issuer</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="e" msd="F" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="regulatory" msd="F">regulatory</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="subject" msd="F" join="right">subject</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="redeemable" msd="F">redeemable</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="par" msd="F" lemmaRef="bd:577183">par</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SgncaP">Currency</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="request" msd="F">request</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="holder" msd="F">holder</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="product" msd="F" join="right">product</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="29ter" msd="SMPNar" join="right">29ter</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">digital</w>
+            <w lemma="representation" msd="F">representation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electr" msd="F">Electr</w>
+            <w lemma="onic" msd="F">onic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Consequently" msd="F" join="right">Consequently</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="reflects" msd="VNAPS3">reflects</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="multiple" msd="F">multiple</w>
+            <w lemma="currencies" msd="F">currencies</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="assets" msd="SNPAar">assets</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Mon" msd="F" lemmaRef="bd:530329">Mon</w>
+            <w lemma="ey" msd="F">ey</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="29quater" msd="F" join="right">29quater</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="provides" msd="VNAPS3">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="issued" msd="F">issued</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="receipt" msd="F">receipt</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="funds" msd="F" join="right">funds</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="addition" msd="F" join="right">addition</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="this" msd="PDNpSN">this</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="provides" msd="VNAPS3">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="issued" msd="LSNSN">issued</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purpose" msd="F">purpose</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="making" msd="F" lemmaRef="bd:525382">making</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="transactions" msd="F" join="right">transactions</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="118" msd="NOgnc">118</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="29quinquies" msd="F" join="right">29quinquies</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="that" msd="CS" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="represented" msd="F">represented</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="claim" msd="F">claim</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="denominated" msd="F">denominated</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="29sexies" msd="F" join="right">29sexies</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Under" msd="DGd">Under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="accepted" msd="F">accepted</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="natural" msd="F">natural</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="whereby" msd="F">whereby</w>
+            <w lemma="such" msd="PINpPN">such</w>
+            <w lemma="third" msd="F">third</w>
+            <w lemma="parties" msd="F">parties</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="accept" msd="F">accept</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="electronic" msd="F">electronic</w>
+            <w lemma="money" msd="F">money</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="payment" msd="F" join="right">payment</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Consequently" msd="F" join="right">Consequently</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="monetary" msd="F">monetary</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="stored" msd="F">stored</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="specific" msd="F">specific</w>
+            <w lemma="pre" msd="F">pre</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="paid" msd="F">paid</w>
+            <w lemma="instrument" msd="F" join="right" lemmaRef="bd:515496">instruments</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="designed" msd="F">designed</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="address" msd="F">address</w>
+            <w lemma="precise" msd="Adegnc">precise</w>
+            <w lemma="needs" msd="F">needs</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="only" msd="DNd">only</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="limited" msd="F">limited</w>
+            <w lemma="way" msd="F" join="right">way</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="they" msd="PPM3PN">they</w>
+            <w lemma="allow" msd="F">allow</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="electronic" msd="F">electronic</w>
+            <w lemma="money" msd="F">money</w>
+            <w lemma="holder" msd="F">holder</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="purchase" msd="VIAtnp">purchase</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="only" msd="DNd">only</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="pre" msd="F">pre</w>
+            <w lemma="mises" msd="F">mises</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="electronic" msd="F">electronic</w>
+            <w lemma="money" msd="F">money</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="within" msd="DGd">within</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="limited" msd="F">limited</w>
+            <w lemma="network" msd="F">network</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="providers" msd="F">providers</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="direct" msd="F">direct</w>
+            <w lemma="commercial" msd="F">commercial</w>
+            <w lemma="agreement" msd="F">agreement</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="professional" msd="F">professional</w>
+            <w lemma="issuer" msd="F" join="right">issuer</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="they" msd="PPM3PN">they</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="acquire" msd="VIAtnp">acquire</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="limited" msd="F">limited</w>
+            <w lemma="range" msd="F">range</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="goods" msd="F">goods</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="services" msd="F" join="right">services</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F" join="right">Products</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="29septies" msd="F" join="right">29septies</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="A" msd="NOgnc" join="right">A</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="issuer" msd="F">issuer</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="supervision" msd="F">supervision</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="F">ensure</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="product" msd="F">product</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="redeemable" msd="F">redeemable</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="par" msd="F" lemmaRef="bd:577183">par</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="Fiat" msd="SgncaP">Fiat</w>
+            <w lemma="Currency" msd="SgncaP">Currency</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="request" msd="F">request</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="holder" msd="F">holder</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="product" msd="F" join="right">product</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Product" msd="F" join="right">Product</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="29octies" msd="F" join="right">29octies</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Central" msd="SgncaP">Central</w>
+            <w lemma="Bank" msd="SgncaP">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Fiat" msd="F">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="both">Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="both">Asset</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="Transaction" msd="F">Transaction</w>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="terms" msd="SNPNar">terms</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Central" msd="SgncaP" join="left">Central</w>
+            <w lemma="Bank" msd="SgncaP">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currenc" msd="F">Currenc</w>
+            <w lemma="y" msd="F" join="right">y</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Fiat" msd="F" join="left">Fiat</w>
+            <w lemma="Currency" msd="F" join="right">Currency</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Crypto-Asset" msd="F" join="both">Crypto-Asset</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="relevantur" msd="F" join="left" lemmaRef="bd:559549">Relevant</w>
+            <w lemma="Crypto-Asset" msd="F" join="right">Crypto-Asset</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Exchange" msd="F" join="left">Exchange</w>
+            <w lemma="Transaction" msd="F" join="right">Transaction</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="should" msd="F">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="interpreted" msd="F">interpreted</w>
+            <w lemma="consistently" msd="DNd">consistently</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F" join="right">Framework</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="B" msd="NOgnc">B</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Non-Reporting" msd="F">Non-Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="B" msd="NOgnc" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">general</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">sets</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="various" msd="F">various</w>
+            <w lemma="categories" msd="F">categories</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Non" msd="F">Non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Reporting" msd="F" join="left">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F">Institutions</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i.e" msd="TS" join="both">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F">Institutions</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="excluded" msd="F">excluded</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="reporting" msd="F" join="right">reporting</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Non" msd="F" join="left">Non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Reporting" msd="F" join="left">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F" join="right">is</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F">Organisation</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" join="right" lemmaRef="bd:514396">Bank</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F" join="right">than</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i." msd="TT">i.</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="derived" msd="F">derived</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="obligation" msd="F">obligation</w>
+            <w lemma="held" msd="F" lemmaRef="bd:530543">held</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="connection" msd="F">connection</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="commercial" msd="F">commercial</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="activity" msd="F">activity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="engaged" msd="F">engaged</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Co" msd="F">Co</w>
+            <w lemma="mpany" msd="F" join="right">mpany</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="F">or</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="119" msd="NOgnc">119</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ii" msd="TS" join="right">ii</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="activity" msd="F">activity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="maintaining" msd="F">maintaining</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F">Currencies</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holders" msd="F">Holders</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F" join="right">Institutions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entities" msd="F" join="right">Entities</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisations" msd="F">Organisations</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bankur" msd="F" join="right" lemmaRef="bd:538753">Banks</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Subparagraphs" msd="F">Subparagraphs</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F">Organisation</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="31" msd="NOgnc" join="right">31</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F">Organisation</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Non-Reporting" msd="F">Non-Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="acc" msd="F">acc</w>
+            <w lemma="ording" msd="F">ording</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="F" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="derived" msd="F">derived</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="obligation" msd="F">obligation</w>
+            <w lemma="held" msd="F" lemmaRef="bd:530543">held</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="connection" msd="F">connection</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="commercial" msd="F">commercial</w>
+            <w lemma="activity" msd="F">activity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="engaged" msd="F">engaged</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="According" msd="F">According</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F">Organisation</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Non" msd="F">Non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Reporting" msd="F" join="left">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="However" msd="F" join="right">However</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="F" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="exclusion" msd="F">exclusion</w>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="apply" msd="F">apply</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="derived" msd="F">derived</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="obligation" msd="F">obligation</w>
+            <w lemma="held" msd="F" lemmaRef="bd:530543">held</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="connection" msd="F">connection</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="activity" msd="F">activity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="type" msd="F">type</w>
+            <w lemma="engaged" msd="F">engaged</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Company" msd="F" join="right">Company</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Equally" msd="F" join="right">Equally</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="F" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="exclusion" msd="F">exclusion</w>
+            <w lemma="doe" msd="F">doe</w>
+            <w lemma="s" msd="F">s</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="apply" msd="F">apply</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="activity" msd="F">activity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="maintaining" msd="F">maintaining</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F">Currencies</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holders" msd="F">Holders</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F" join="right">Institutions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entities" msd="F" join="right">Entities</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisations" msd="F">Organisations</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bankur" msd="F" join="right" lemmaRef="bd:538753">Banks</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Equally" msd="F" join="right">Equally</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="F" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="maintaining" msd="F">maintaining</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="digitalur" msd="F" lemmaRef="bd:554588">Digital</w>
+            <w lemma="Currencies" msd="F">Currencies</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holders" msd="F">Holders</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F" join="right">Institutions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entities" msd="F" join="right">Entities</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisations" msd="F">Organisations</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bankur" msd="F" join="right" lemmaRef="bd:538753">Banks</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="also" msd="DNd" lemmaRef="bd:587046">also</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="activity" msd="F">activity</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" lemmaRef="bd:514396">Bank</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Non" msd="F">Non</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Subparagraphs" msd="F">Subparagraphs</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="7" msd="NOgnc" join="both">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Funds" msd="F">Funds</w>
+            <w lemma="36" msd="NOgnc" join="right">36</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="B" msd="NOgnc" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Broad" msd="F" join="left">Broad</w>
+            <w lemma="Participation" msd="F">Participation</w>
+            <w lemma="Retirement" msd="F">Retirement</w>
+            <w lemma="fundur" msd="F" join="right" lemmaRef="bd:565701">Fund</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="fundur" msd="F" lemmaRef="bd:565701">fund</w>
+            <w lemma="establish" msd="F">establish</w>
+            <w lemma="ed" msd="F">ed</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="provide" msd="F">provide</w>
+            <w lemma="retirement" msd="F" join="right">retirement</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="disability" msd="F" join="right">disability</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="death" msd="F">death</w>
+            <w lemma="benefits" msd="F" join="right">benefits</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="combination" msd="F">combination</w>
+            <w lemma="thereof" msd="F" join="right">thereof</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="beneficiaries" msd="F">beneficiaries</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="current" msd="F">current</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="former" msd="F">former</w>
+            <w lemma="employees" msd="F">employees</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="persons" msd="F">persons</w>
+            <w lemma="designated" msd="F">designated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="employees" msd="F" join="right">employees</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="employers" msd="F">employers</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="consideration" msd="F">consideration</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="rendered" msd="F" join="right">rendered</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fundur" msd="SMSNar" join="right" lemmaRef="bd:565701">fund</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="beneficiary" msd="F">beneficiary</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="right" msd="F">right</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fund’s" msd="SMSGAr">fund’s</w>
+            <w lemma="assets" msd="SNPDar" join="right">assets</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="regulation" msd="F">regulation</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="provides" msd="F">provides</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="authorities" msd="F" join="right">authorities</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="c" msd="F" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="satisfies" msd="F">satisfies</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="least" msd="F">least</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="four" msd="NCgnc">four</w>
+            <w lemma="requirements" msd="SNPDar">requirements</w>
+            <w lemma="listed" msd="LSMPN">listed</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="c" msd="F" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i.e" msd="F" join="both">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fundur" msd="F" lemmaRef="bd:565701">fund</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="tax" msd="F" join="right">tax</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="favoured" msd="F" join="right">favoured</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="most" msd="F">most</w>
+            <w lemma="contributions" msd="SNPNar">contributions</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="received" msd="LSNPN">received</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="sponsoring" msd="F">sponsoring</w>
+            <w lemma="employers" msd="F" join="right">employers</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="distributions" msd="F">distributions</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="withdrawals" msd="F">withdrawals</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="allowed" msd="LSNPN">allowed</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="occurrence" msd="F">occurrence</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="specified" msd="LSNPD">specified</w>
+            <w lemma="event" msd="SMPDar" join="right" lemmaRef="bd:583440">events</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="contributions" msd="SFPNar">contributions</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="employees" msd="SMPAar">employees</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="limited" msd="F">limited</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="amount" msd="F" join="right">amount</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="36bis" msd="NOgnc" join="right">36bis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VIII" msd="NOgnc" join="right">VIII</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="B" msd="TS" join="both">B</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="requires" msd="F">requires</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="order" msd="F">order</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="able" msd="F">able</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="qualify" msd="F">qualify</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Non" msd="F">Non</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Broad" msd="F">Broad</w>
+            <w lemma="Participation" msd="F">Participation</w>
+            <w lemma="Retirement" msd="F">Retirement</w>
+            <w lemma="fundur" msd="F" lemmaRef="bd:565701">Fund</w>
+            <w lemma="category" msd="F" join="right">category</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Financial" msd="SgncaP">Financial</w>
+            <w lemma="Institution" msd="SFSNaP">Institution</w>
+            <w lemma="needs" msd="F" join="right">needs</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inter" msd="F">inter</w>
+            <w lemma="alia" msd="F" join="right">alia</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="VIAtnp">ensure</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="no" msd="F">no</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="beneficiary" msd="F">beneficiary</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="right" msd="F">right</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fund’s" msd="F">fund’s</w>
+            <w lemma="assets" msd="F" join="right">assets</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="120" msd="NOgnc">120</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Qualified" msd="F">Qualified</w>
+            <w lemma="Non-Pro-fit" msd="F">Non-Profit</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="36ter" msd="F" join="right">36ter</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraphs" msd="F">Subparagraphs</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="contain" msd="F">contain</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="categories" msd="F">categories</w>
+            <w lemma="o" msd="F" lemmaRef="bd:514254">o</w>
+            <w lemma="f" msd="F">f</w>
+            <w lemma="Non-Reporting" msd="F">Non-Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F" join="right">Institutions</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Governmental" msd="F" join="left">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="internationalur" msd="F" join="left" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F" join="right">Organisation</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Central" msd="F" join="left">Central</w>
+            <w lemma="bank" msd="F" join="right" lemmaRef="bd:514396">Bank</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Broad" msd="F" join="left">Broad</w>
+            <w lemma="Participation" msd="F">Participation</w>
+            <w lemma="Retirement" msd="F">Retirement</w>
+            <w lemma="fundur" msd="F" join="right" lemmaRef="bd:565701">Fund</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Narrow" msd="F" join="left">Narrow</w>
+            <w lemma="Participation" msd="F">Participation</w>
+            <w lemma="Retirement" msd="F">Retirement</w>
+            <w lemma="fundur" msd="F" join="right" lemmaRef="bd:565701">Fund</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Pension" msd="F" join="left">Pension</w>
+            <w lemma="fundur" msd="F" lemmaRef="bd:565701">Fund</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="Organisation" msd="F">Organisation</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Central" msd="F">Central</w>
+            <w lemma="bank" msd="F" join="right" lemmaRef="bd:514396">Bank</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Qualified" msd="F" join="left">Qualified</w>
+            <w lemma="Credit" msd="F">Credit</w>
+            <w lemma="Card" msd="F">Card</w>
+            <w lemma="Issuer" msd="F" join="right">Issuer</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Exempt" msd="F" join="left">Exempt</w>
+            <w lemma="Collective" msd="F">Collective</w>
+            <w lemma="Investment" msd="F">Investment</w>
+            <w lemma="Vehicle" msd="F" join="right">Vehicle</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="36quater" msd="F" join="right">36quater</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Any" msd="F">Any</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="adopting" msd="F">adopting</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="optional" msd="F">optional</w>
+            <w lemma="provision" msd="F">provision</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="administration" msd="F">administration</w>
+            <w lemma="mechanisms" msd="F">mechanisms</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="F">ensure</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="claiming" msd="F">claiming</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="status" msd="F" lemmaRef="bd:569607">status</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Qualified" msd="F">Qualified</w>
+            <w lemma="Non-Pro-fit" msd="F">Non-Profit</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="confirmed" msd="F">confirmed</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="fulfil" msd="F">fulfil</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="conditions" msd="F">conditions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="D" msd="F" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VIII" msd="NOgnc">VIII</w>
+            <w lemma="before" msd="F">before</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Non-Reporting" msd="F">Non-Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="36quinquies" msd="F" join="right">36quinquies</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="event" msd="F" join="right" lemmaRef="bd:583440">event</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="confirmation" msd="F">confirmation</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="mechanism" msd="F">mechanism</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="fulfils" msd="F">fulfils</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="conditions" msd="F">conditions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="D" msd="F" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="h" msd="TS" join="both">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VIII" msd="NOgnc">VIII</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="obtained" msd="F">obtained</w>
+            <w lemma="before" msd="F">before</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Qualified" msd="F">Qualified</w>
+            <w lemma="Non" msd="F">Non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="profit" msd="F" join="left">Profit</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="and" msd="CC" join="right">and</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hence" msd="F" join="right">hence</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Non-Reporting" msd="F">Non-Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="36sexies" msd="F" join="right">36sexies</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Provided" msd="F">Provided</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="implementing" msd="Adegnc">implementing</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="wishes" msd="VNAPS3">wishes</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="include" msd="VIAtnp">include</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Qualified" msd="F">Qualified</w>
+            <w lemma="Non-Pro-fit" msd="F">Non-Profit</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="category" msd="F">category</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="has" msd="F" join="right">has</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="expects" msd="VNAPS3">expects</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="have" msd="VIAtnp" join="right">have</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="administrative" msd="F">administrative</w>
+            <w lemma="verification" msd="F">verification</w>
+            <w lemma="mechanisms" msd="F">mechanisms</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F" join="right">place</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="su" msd="F">su</w>
+            <w lemma="ch" msd="F">ch</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="modify" msd="F">modify</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="section" msd="F">section</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Non" msd="F">Non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Reporting" msd="F" join="left">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institutions" msd="F">Institutions</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="adding" msd="F">adding</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="additional" msd="F">additional</w>
+            <w lemma="term" msd="SMSAar" join="right">term</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Qualified" msd="F" join="left">Qualified</w>
+            <w lemma="Non-Pro-fit" msd="F">Non-Profit</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraphs" msd="F">subparagraphs</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="10" msd="NOgnc" join="both">10</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="either" msd="DNd">either</w>
+            <w lemma="contains" msd="F">contains</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="list" msd="F" lemmaRef="bd:534617">list</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="categories" msd="F">categories</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="entities" msd="SMPAar">entities</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="meet" msd="F">meet</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="conditions" msd="F">conditions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="B" msd="TS" join="right">B</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="10" msd="NOgnc" join="both">10</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="generically" msd="F">generically</w>
+            <w lemma="spells" msd="F">spells</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="conditions" msd="F" join="right">conditions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="follows" msd="F" join="right">follows</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="B." msd="F">B.</w>
+            <w lemma="Non-Reporting" msd="F">Non-Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Non-Reporting" msd="F" join="left">Non-Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F" join="right">is</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="f" msd="TS" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Qualified" msd="F">Qualified</w>
+            <w lemma="Non-Pro-fit" msd="F">Non-Profit</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Qualified" msd="F" join="left">Qualified</w>
+            <w lemma="Non" msd="F">Non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="profit" msd="F" join="left">Profit</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="residentur" msd="F" lemmaRef="bd:583943">resident</w>
+            <w lemma="in" msd="F">in</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="obtained" msd="VUAtnp">obtained</w>
+            <w lemma="confirmation" msd="F">confirmation</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="administration" msd="F">administration</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="governmental" msd="F">governmental</w>
+            <w lemma="authority" msd="F" join="right">authority</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="meets" msd="F">meets</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="conditions" msd="F" join="right">conditions</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="F" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="it" msd="F">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="established" msd="F">established</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="operated" msd="F">operated</w>
+            <w lemma="in" msd="F">in</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="exclusively" msd="F">exclusively</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="religious" msd="F" join="right">religious</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="charitable" msd="F" join="right">charitable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="scientific" msd="F" join="right">scientific</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="artistic" msd="F" join="right">artistic</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="cultural" msd="F" join="right">cultural</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="athletic" msd="F" join="right">athletic</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="educational" msd="F">educational</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="established" msd="F">established</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="operated" msd="F">operated</w>
+            <w lemma="in" msd="F">in</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="professional" msd="F">professional</w>
+            <w lemma="organisation" msd="F" join="right">organisation</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="business" msd="F">business</w>
+            <w lemma="league" msd="F" join="right">league</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="chamber" msd="F">chamber</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="commerce" msd="F" join="right">commerce</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="labour" msd="F">labour</w>
+            <w lemma="organisation" msd="F" join="right">organisation</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="agricultural" msd="F">agricultural</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="horticultural" msd="F">horticultural</w>
+            <w lemma="organisation" msd="F" join="right">organisation</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="civic" msd="F">civic</w>
+            <w lemma="league" msd="F">league</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="organisation" msd="F">organisation</w>
+            <w lemma="operated" msd="F">operated</w>
+            <w lemma="exclusively" msd="F">exclusively</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="promotion" msd="F">promotion</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="social" msd="F">social</w>
+            <w lemma="welfare" msd="F" join="right">welfare</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="F" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="exempt" msd="F">exempt</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="in" msd="F">in</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KQ" join="both">]</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="iii" msd="F" join="right">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="no" msd="F">no</w>
+            <w lemma="shareholders" msd="F">shareholders</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="members" msd="F">members</w>
+            <w lemma="who" msd="CR">who</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="proprietary" msd="F">proprietary</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="beneficial" msd="F">beneficial</w>
+            <w lemma="interest" msd="F">interest</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="assets" msd="F" join="right">assets</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="121" msd="NOgnc">121</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="iv" msd="NOgnc" join="right" lemmaRef="bd:576762">iv</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="applicable" msd="Adegnc">applicable</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SFSNaP">Entity’s</w>
+            <w lemma="formation" msd="F">formation</w>
+            <w lemma="documents" msd="F">documents</w>
+            <w lemma="do" msd="F">do</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="permit" msd="F">permit</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="income" msd="F">income</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="assets" msd="F">assets</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="SFSDaP">Entity</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="distr" msd="F">distr</w>
+            <w lemma="ibuted" msd="F">ibuted</w>
+            <w lemma="to" msd="F" join="right">to</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="applied" msd="F">applied</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="benefit" msd="F">benefit</w>
+            <w lemma="of" msd="F" join="right">of</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="private" msd="F">private</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="noncharitable" msd="F">noncharitable</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="conduct" msd="F">conduct</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSDaP">Entity’s</w>
+            <w lemma="charitable" msd="Adegnc">charitable</w>
+            <w lemma="activities" msd="F" join="right">activities</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="reasonable" msd="F">reasonable</w>
+            <w lemma="compensation" msd="F">compensation</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="services" msd="F">services</w>
+            <w lemma="rendered" msd="F" join="right">rendered</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="representing" msd="F">representing</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fair" msd="F">fair</w>
+            <w lemma="market" msd="F">market</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="property" msd="F">property</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="purchased" msd="F" join="right">purchased</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="v" msd="NOgnc" join="right">v</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="applicable" msd="Adegnc">applicable</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSNaP">Entity’s</w>
+            <w lemma="formation" msd="F">formation</w>
+            <w lemma="documents" msd="F">documents</w>
+            <w lemma="require" msd="F">require</w>
+            <w lemma="that" msd="F" join="right">that</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Entity’s" msd="SMSDaP">Entity’s</w>
+            <w lemma="liquidation" msd="F">liquidation</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="dissolution" msd="F" join="right">dissolution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="its" msd="PEN3SG">its</w>
+            <w lemma="assets" msd="SNPNar">assets</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="distributed" msd="LSNPN">distributed</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Governmental" msd="F">Governmental</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="meets" msd="F">meets</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="conditions" msd="F">conditions</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="out" msd="F">out</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="i" msd="F" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="v" msd="NOgnc" join="right">v</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="escheat" msd="F">escheat</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="government" msd="F">government</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="Jurisdiction" msd="F" join="both">Jurisdiction</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="political" msd="F">political</w>
+            <w lemma="subdivision" msd="F">subdivision</w>
+            <w lemma="thereof" msd="F" join="right">thereof</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Paragraph" msd="F">Paragraph</w>
+            <w lemma="C" msd="NOgnc">C</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="66" msd="NOgnc" join="right">66</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Depository" msd="F" join="left">Depository</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="[" msd="KO" join="both">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="includes" msd="F">includes</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="commercial" msd="F" join="right">commercial</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="checking" msd="F" join="right">checking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="savings" msd="F" join="right">savings</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="time" msd="F" join="right">time</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="thrift" msd="F">thrift</w>
+            <w lemma="account" msd="F" join="right">account</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="evidenced" msd="F">evidenced</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="certificate" msd="F">certificate</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="deposit" msd="F" join="right">deposit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="thrift" msd="F">thrift</w>
+            <w lemma="certificate" msd="F" join="right">certificate</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="investment" msd="F">investment</w>
+            <w lemma="certificate" msd="F" join="right">certificate</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="certificate" msd="F">certificate</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="indebtedness" msd="F" join="right">indebtedness</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="instrument" msd="F" lemmaRef="bd:515496">instrument</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="ordinary" msd="F">ordinary</w>
+            <w lemma="course" msd="F">course</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="banking" msd="F">banking</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="similar" msd="F">similar</w>
+            <w lemma="business" msd="F" join="right">business</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="67bis" msd="NOgnc" join="right">67bis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="All" msd="F">All</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F">Products</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="hold" msd="F" lemmaRef="bd:515334">holds</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="benefit" msd="F">benefit</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="together" msd="F">together</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="customer" msd="F" join="right">customer</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="instur" msd="F" lemmaRef="bd:586814">Inst</w>
+            <w lemma="itution" msd="F">itution</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="required" msd="F">required</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="aggregate" msd="F">aggregate</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F">Products</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="SgncaP">Holder</w>
+            <w lemma="hold" msd="F" lemmaRef="bd:515334">holds</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="68" msd="NOgnc" join="right">68</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="SMSNar">Subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="3" msd="NOgnc" join="both">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="SMSAar">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Custodial" msd="F" join="left">Custodial</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="account" msd="F">account</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="other" msd="F" join="left">other</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Insurance" msd="F">Insurance</w>
+            <w lemma="Contract" msd="F">Contract</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="Annuity" msd="F">Annuity</w>
+            <w lemma="Contract" msd="F" join="right">Contract</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="benefit" msd="F">benefit</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="another" msd="PIMpSA">another</w>
+            <w lemma="person" msd="F">person</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="hold" msd="VNAPS3" lemmaRef="bd:515334">holds</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Assets" msd="F" join="right">Assets</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="68bis" msd="F" join="right">68bis</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="122" msd="NOgnc">122</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Equity" msd="F">Equity</w>
+            <w lemma="Interest" msd="F">Interest</w>
+            <w lemma="69" msd="NOgnc" join="right">69</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="definition" msd="F">definition</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Equity" msd="F" join="left">Equity</w>
+            <w lemma="Interest" msd="F" join="right">Interest</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="specifically" msd="DNd">specifically</w>
+            <w lemma="addresses" msd="F">addresses</w>
+            <w lemma="interests" msd="F">interests</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="partnerships" msd="F">partnerships</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="trusts" msd="F" join="right">trusts</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="instances" msd="F">instances</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="trust" msd="SFSNar">trust</w>
+            <w lemma="pays" msd="F">pays</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="tuition" msd="F">tuition</w>
+            <w lemma="fees" msd="F">fees</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="repays" msd="F">repays</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="loan" msd="F">loan</w>
+            <w lemma="taken" msd="F">taken</w>
+            <w lemma="up" msd="F">up</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="another" msd="PIMpSD">another</w>
+            <w lemma="person" msd="SMSDar">person</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="considered" msd="F">considered</w>
+            <w lemma="indirect" msd="F">indirect</w>
+            <w lemma="distributions" msd="F">distributions</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="trust" msd="SFSDar" join="right">trust</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">As</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Custodial" msd="F">Custodial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Y" msd="SgncaP">Y</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="responsible" msd="F">responsible</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="shares" msd="F">shares</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="holding" msd="F">holding</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="A." msd="TS">A.</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="Subparagraphs" msd="F">Subparagraphs</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="16" msd="NOgnc" join="both">16</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="New" msd="F" join="right">New</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="81" msd="NOgnc" join="right">81</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraphs" msd="F">Subparagraphs</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="through" msd="F">through</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="16" msd="NOgnc" join="both">16</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="contain" msd="F">contain</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="various" msd="F">various</w>
+            <w lemma="categories" msd="F">categories</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="classif" msd="F">classif</w>
+            <w lemma="ied" msd="F">ied</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="reference" msd="F">reference</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="opening" msd="F" join="right">opening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="balance" msd="F">balance</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="value" msd="F" join="right">value</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Preexisting" msd="F" join="left">Preexisting</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="New" msd="F" join="left">New</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Preexisting" msd="F" join="left">Preexisting</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="New" msd="F" join="left">New</w>
+            <w lemma="Individual" msd="F">Individual</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Preexisting" msd="F" join="left">Preexisting</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Lower" msd="F" join="left">Lower</w>
+            <w lemma="Value" msd="F">Value</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="High" msd="F" join="left">High</w>
+            <w lemma="Value" msd="F">Value</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="New" msd="F" join="left">New</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Thus" msd="F" join="right">Thus</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="be" msd="VIAtnp">be</w>
+            <w lemma="either" msd="DNd">either</w>
+            <w lemma="a" msd="F">a</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Preexisting" msd="F" join="left">Preexisting</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="a" msd="F">a</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="New" msd="F" join="left">New</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraphs" msd="SMPNar">Subparagraphs</w>
+            <w lemma="C" msd="TS" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="and" msd="CC">and</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="10" msd="NOgnc" join="both">10</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="define" msd="VNAPP3">define</w>
+            <w lemma="those" msd="F">those</w>
+            <w lemma="terms" msd="SNPAar">terms</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="maintai" msd="F">maintai</w>
+            <w lemma="ned" msd="F">ned</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KQ" join="right">[</pc>
+            <w lemma="xx" msd="NOgnc" join="both">xx</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="xx" msd="NOgnc" join="both">xx</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="xxxx" msd="TS" join="both">xxxx</w>
+            <pc lemma="]" msd="KQ" join="both">]</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="opened" msd="F">opened</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="after" msd="F">after</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="xx" msd="NOgnc" join="both">xx</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="xx" msd="NOgnc" join="both">xx</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="xxxx" msd="TS" join="both">xxxx</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="solely" msd="F">solely</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="amendments" msd="F">amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KQ" join="right">[</pc>
+            <w lemma="effective" msd="F" join="left">effective</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="revised" msd="F">revised</w>
+            <w lemma="C" msd="TS">C</w>
+            <w lemma="RS-1" msd="TS">RS-1</w>
+            <w lemma="day" msd="SMSAar" join="right">day</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="opened" msd="F">opened</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="after" msd="F">after</w>
+            <pc lemma="[" msd="KQ" join="right">[</pc>
+            <w lemma="effective" msd="F" join="left">effective</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="revised" msd="F">revised</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="]" msd="KQ" join="both">]</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="respectively" msd="F" join="right">respectively</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="However" msd="F" join="right">However</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="when" msd="F">when</w>
+            <w lemma="implementing" msd="F">implementing</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="123" msd="NOgnc">123</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="such" msd="PINpSD">such</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="case" msd="F" join="right">case</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="SgncaP" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="should" msd="VNAPS3">should</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="replaced" msd="LSFSN">replaced</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F" join="right">following</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Preexisting" msd="F" join="left">Preexisting</w>
+            <w lemma="Account" msd="F" join="right">Account</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="VNAPS3" join="right">means</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="maintained" msd="F">maintained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KQ" join="right">[</pc>
+            <w lemma="xx" msd="NOgnc" join="both">xx</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="xx" msd="NOgnc" join="both">xx</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="xxxx" msd="NOgnc" join="both">xxxx</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="or" msd="CC" join="right">or</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="CS">if</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Acc" msd="F">Acc</w>
+            <w lemma="ount" msd="F">ount</w>
+            <w lemma="solely" msd="F">solely</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="virtue" msd="F">virtue</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="amendments" msd="F">amendments</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="effective" msd="F" join="left">effective</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="revised" msd="F">revised</w>
+            <w lemma="CRS-1" msd="TS">CRS-1</w>
+            <w lemma="day" msd="F" join="right">day</w>
+            <pc lemma="]" msd="KQ" join="both">]</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F" join="right">Holder</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="regardless" msd="F">regardless</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="date" msd="F" lemmaRef="bd:533715">date</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="was" msd="F">was</w>
+            <w lemma="opened" msd="F" join="right">opened</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="if" msd="F" join="right">if</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i." msd="F">i.</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="also" msd="F" lemmaRef="bd:587046">also</w>
+            <w lemma="hold" msd="F" lemmaRef="bd:515334">holds</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Related" msd="F">Related</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="within" msd="DGd">within</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="F" join="right">ii</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="and" msd="CC" join="both">and</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="applicable" msd="F" join="right">applicable</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Related" msd="F">Related</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="within" msd="F">within</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="same" msd="F">same</w>
+            <w lemma="jurisdiction" msd="F">jurisdiction</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F" join="right">Institution</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="treats" msd="F">treats</w>
+            <w lemma="both" msd="DNd">both</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="aforementioned" msd="F">aforementioned</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Accounts" msd="F" join="right">Accounts</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="treated" msd="F">treated</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="single" msd="F">single</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="satisfying" msd="F">satisfying</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">standards</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="knowledge" msd="F">knowledge</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="forth" msd="F">forth</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VII" msd="NOgnc" join="right">VII</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="determining" msd="F">determining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="balance" msd="F">balance</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="when" msd="F">when</w>
+            <w lemma="applying" msd="F">applying</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="thresholds" msd="F" join="right">thresholds</w>
+            <pc lemma=";" msd="KO" join="left">;</pc>
+            <w lemma="iii" msd="F" join="right">iii</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F" join="right">Procedures</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="permitted" msd="F">permitted</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="satisfy" msd="F">satisfy</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="AML" msd="TS" join="right">AML</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="relying" msd="F">relying</w>
+            <w lemma="upon" msd="F">upon</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="AML" msd="TS">AML</w>
+            <pc lemma="/" msd="KO" join="right">/</pc>
+            <w lemma="KYC" msd="TS" join="left">KYC</w>
+            <w lemma="Procedures" msd="F">Procedures</w>
+            <w lemma="performed" msd="F">performed</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Preexisting" msd="F">Preexisting</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="iv" msd="F" join="right" lemmaRef="bd:576762">iv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="opening" msd="F">opening</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Financial" msd="SgncaP">Financial</w>
+            <w lemma="Account" msd="SgncaP">Account</w>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="require" msd="F">require</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="provision" msd="F">provision</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="new" msd="F" join="right">new</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="additional" msd="F">additional</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="customer" msd="F">customer</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="SgncaP">Holder</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="than" msd="DNd">than</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="purpos" msd="F">purpos</w>
+            <w lemma="es" msd="F">es</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="SgncaP">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="F" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="17" msd="NOgnc" join="both">17</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="86" msd="NOgnc" join="right">86</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="17" msd="NOgnc" join="both">17</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="contains" msd="VNAPS3">contains</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="various" msd="APWMPA">various</w>
+            <w lemma="categories" msd="F">categories</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Excluded" msd="F">Excluded</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i.e" msd="TS" join="both">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="accounts" msd="F">accounts</w>
+            <w lemma="that" msd="CR">that</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="therefore" msd="DNd">therefore</w>
+            <w lemma="excluded" msd="F">excluded</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="reporting" msd="F" join="right">reporting</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="are" msd="VNAPP3" join="right">are</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="retirement" msd="F">retirement</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="pension" msd="F">pension</w>
+            <w lemma="accounts" msd="F" join="right">accounts</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="non-retiremenna" msd="F">non-retirement</w>
+            <w lemma="tax-favoured" msd="F">tax-favoured</w>
+            <w lemma="accounts" msd="F" join="right">accounts</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TT" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="term" msd="F">term</w>
+            <w lemma="life" msd="F">life</w>
+            <w lemma="insurance" msd="F">insurance</w>
+            <w lemma="contracts" msd="F" join="right">contracts</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TT" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="estate" msd="F">estate</w>
+            <w lemma="accounts" msd="F" join="right">accounts</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NOgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="escrow" msd="F">escrow</w>
+            <w lemma="accounts" msd="F" join="right">accounts</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ebis" msd="F" join="right">ebis</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="low-value" msd="F">low-value</w>
+            <w lemma="Specified" msd="F">Specified</w>
+            <w lemma="Electronic" msd="F">Electronic</w>
+            <w lemma="Money" msd="F">Money</w>
+            <w lemma="Products" msd="F">Products</w>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Depository" msd="F">Depository</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="not-returned" msd="F">not-returned</w>
+            <w lemma="overpayments" msd="F" join="right">overpayments</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="low-riskur" msd="F">low-risk</w>
+            <w lemma="excluded" msd="F">excluded</w>
+            <w lemma="accounts" msd="F" join="right">accounts</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="93" msd="NOgnc" join="right">93</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="C" msd="NOgnc" join="right">C</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="17" msd="NOgnc" join="both">17</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="generally" msd="F">generally</w>
+            <w lemma="refers" msd="F">refers</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="accounts" msd="F">accounts</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="money" msd="F">money</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="held" msd="LSFSN" lemmaRef="bd:530543">held</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="third" msd="F">third</w>
+            <w lemma="party" msd="F">party</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="behalf" msd="F">behalf</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transacting" msd="F">transacting</w>
+            <w lemma="parties" msd="F">parties</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i.e" msd="TS" join="both">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="escrow" msd="F">escrow</w>
+            <w lemma="accounts" msd="F" join="right">accounts</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="124" msd="NOgnc">124</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="125" msd="NOgnc">125</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="126" msd="NOgnc">126</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="127" msd="NOgnc">127</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="128" msd="NOgnc">128</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ownership" msd="F">ownership</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="one" msd="F">one</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="Entities" msd="SNPAar">Entities</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="voting" msd="F">voting</w>
+            <w lemma="power" msd="F">power</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F" join="right">Entity</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="illustrated" msd="F">illustrated</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="following" msd="F">following</w>
+            <w lemma="example" msd="F" join="right">example</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="owns" msd="VNAPS3">owns</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="voting" msd="F">voting</w>
+            <w lemma="power" msd="F">power</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="B." msd="F">B.</w>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="B" msd="NOgnc">B</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="its" msd="F">its</w>
+            <w lemma="turn" msd="F" lemmaRef="bd:517417">turn</w>
+            <w lemma="owns" msd="F">owns</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="voting" msd="F">voting</w>
+            <w lemma="power" msd="F">power</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="C." msd="SgncaP">C.</w>
+            <w lemma="Entities" msd="SMPNar">Entities</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="considered" msd="F">considered</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Related" msd="F" join="left">Related</w>
+            <w lemma="Entities" msd="F" join="right">Entities</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="pursuan" msd="F">pursuan</w>
+            <w lemma="t" msd="F">t</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="4" msd="NOgnc" join="both">4</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VIII" msd="NOgnc">VIII</w>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="direct" msd="F">direct</w>
+            <w lemma="ownership" msd="F">ownership</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="voting" msd="F">voting</w>
+            <w lemma="power" msd="F">power</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%of" msd="F" join="left">%of</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="B" msd="SgncaP" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="because" msd="CS">because</w>
+            <w lemma="Entity" msd="SFSNaP">Entity</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="direct" msd="F">direct</w>
+            <w lemma="ownership" msd="F">ownership</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="voting" msd="F">voting</w>
+            <w lemma="power" msd="F">power</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="more" msd="F">more</w>
+            <w lemma="than" msd="F">than</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="%" msd="M">%</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="totalur" msd="F" lemmaRef="bd:554618">total</w>
+            <w lemma="value" msd="F">value</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="stock" msd="F">stock</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="C." msd="SgncaP">C.</w>
+            <w lemma="Entities" msd="SMPNar">Entities</w>
+            <w lemma="A" msd="NOgnc">A</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="C" msd="SgncaP">C</w>
+            <w lemma="are" msd="F" join="right">are</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hence" msd="F" join="right">hence</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="connected" msd="F">connected</w>
+            <w lemma="through" msd="F">through</w>
+            <w lemma="chains" msd="F">chains</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="ownership" msd="F" join="right">ownership</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Whether" msd="F">Whether</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Related" msd="F">Related</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Entity" msd="F">Entity</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="account" msd="F">account</w>
+            <w lemma="balance" msd="F">balance</w>
+            <w lemma="aggregation" msd="F">aggregation</w>
+            <w lemma="rules" msd="F">rules</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="forth" msd="F">forth</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="C" msd="NOgnc">C</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="VII" msd="NOgnc" join="right">VII</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="scope" msd="F">scope</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="F">term</w>
+            <pc lemma="“" msd="KQ">“</pc>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="D" msd="NOgnc" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="criterion" msd="F">criterion</w>
+            <w lemma="described" msd="F">described</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="D" msd="NOgnc" join="right">D</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="9" msd="NOgnc" join="both">9</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="F" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="NFE" msd="F">NFE</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="meet" msd="F">meet</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Active" msd="F">Active</w>
+            <w lemma="NFE" msd="F" join="right">NFE</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="E" msd="NOgnc" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Taxpayer" msd="F">Taxpayer</w>
+            <w lemma="Identification" msd="F">Identification</w>
+            <w lemma="Number" msd="F">Number</w>
+            <w lemma="146" msd="NOgnc" join="right">146</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="According" msd="F">According</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="E" msd="F" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="5" msd="NOgnc" join="both">5</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="term" msd="SMSNar">term</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="tin" msd="TS" join="both" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="means" msd="F">means</w>
+            <w lemma="Taxpayer" msd="F">Taxpayer</w>
+            <w lemma="Identification" msd="F">Identification</w>
+            <w lemma="Number" msd="F">Number</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="functional" msd="F">functional</w>
+            <w lemma="equivalent" msd="F">equivalent</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="absence" msd="F">absence</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Taxpayer" msd="F">Taxpayer</w>
+            <w lemma="Identification" msd="F">Identification</w>
+            <w lemma="Number" msd="F" join="right">Number</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="148" msd="NOgnc" join="right">148</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="While" msd="CS">While</w>
+            <w lemma="many" msd="APSFPN">many</w>
+            <w lemma="jurisdictions" msd="SFPNar">jurisdictions</w>
+            <w lemma="utilise" msd="F">utilise</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tin" msd="TS" lemmaRef="bd:577074">TIN</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="personal" msd="F">personal</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="corporate" msd="F">corporate</w>
+            <w lemma="taxation" msd="F">taxation</w>
+            <w lemma="purposes" msd="F" join="right">purposes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="some" msd="PIFpPN">some</w>
+            <w lemma="jurisdictions" msd="SFPNar">jurisdictions</w>
+            <w lemma="do" msd="VNAPP3">do</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="issue" msd="VIAtnp">issue</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="respect" msd="F" join="right">respect</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="unique" msd="F">unique</w>
+            <w lemma="reference" msd="F">reference</w>
+            <w lemma="number" msd="F" join="right">number</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="code" msd="F">code</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="confirmation" msd="F">confirmation</w>
+            <w lemma="received" msd="F">received</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Repor" msd="F">Repor</w>
+            <w lemma="ting" msd="F" lemmaRef="bd:517328">ting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F">Person</w>
+            <w lemma="via" msd="F" lemmaRef="bd:586896">via</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Government" msd="F">Government</w>
+            <w lemma="Verification" msd="F">Verification</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="also" msd="DNd" lemmaRef="bd:587046">also</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="functional" msd="F">functional</w>
+            <w lemma="equivalent" msd="F">equivalent</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="tin" msd="TS" join="right" lemmaRef="bd:577074">TIN</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <pc lemma="…" msd="KO" join="both">…</pc>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="E" msd="NOgnc" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="7" msd="NOgnc" join="both">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="Government" msd="F">Government</w>
+            <w lemma="Verification" msd="F">Verification</w>
+            <w lemma="Service" msd="F">Service</w>
+            <w lemma="163" msd="NOgnc" join="right">163</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="E" msd="TS" join="right">E</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="7" msd="NOgnc" join="both">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="defines" msd="VNAPS3">defines</w>
+            <w lemma="a" msd="F">a</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Government" msd="F" join="left">Government</w>
+            <w lemma="Verification" msd="F">Verification</w>
+            <w lemma="serva" msd="F" lemmaRef="bd:552849">Servi</w>
+            <w lemma="ce" msd="F" join="right">ce</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="electronic" msd="F">electronic</w>
+            <w lemma="process" msd="F">process</w>
+            <w lemma="made" msd="F">made</w>
+            <w lemma="available" msd="F">available</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Institution" msd="F">Institution</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="ascertaining" msd="F">ascertaining</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="identity" msd="F">identity</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="residence" msd="F">residence</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Holder" msd="F">Holder</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="Controlling" msd="F">Controlling</w>
+            <w lemma="Person" msd="F" join="right">Person</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="129" msd="NOgnc">129</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="130" msd="NOgnc">130</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="131" msd="NOgnc">131</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="DECLARATION" msd="F">DECLARATION</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Addendum" msd="F">Addendum</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Information" msd="F">Information</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="Addendum" msd="F">Addendum</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="come" msd="F">come</w>
+            <w lemma="into" msd="DGd">into</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="of" msd="F">of</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="JURISDICTION" msd="F" join="both">JURISDICTION</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="accordance" msd="F">accordance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="thereof" msd="F" join="right">thereof</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Signed" msd="F">Signed</w>
+            <w lemma="in" msd="F">in</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="PLACE" msd="F" join="both">PLACE</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+            <w lemma="on" msd="F">on</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="date" msd="F" join="both" lemmaRef="bd:533715">DATE</w>
+            <pc lemma="]" msd="KQ" join="left">]</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="Addendum" msd="F">Addendum</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Information" msd="F">Information</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="132" msd="NOgnc">132</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ADDENDUM" msd="F">ADDENDUM</w>
+            <w lemma="TO" msd="F">TO</w>
+            <w lemma="THE" msd="F">THE</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">MULTILATERAL</w>
+            <w lemma="COMPETENT" msd="F">COMPETENT</w>
+            <w lemma="AUTHORITY" msd="F">AUTHORITY</w>
+            <w lemma="AGREEMENT" msd="F">AGREEMENT</w>
+            <w lemma="ON" msd="F">ON</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="FINANCIAL" msd="F">FINANCIAL</w>
+            <w lemma="ACCOUNT" msd="F">ACCOUNT</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SECTION" msd="F">SECTION</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="Additions" msd="F">Additions</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="Exchanged" msd="F">Exchanged</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="Respect" msd="F">Respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Accounts" msd="F">Accounts</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Subject" msd="F">Subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="i" msd="F" join="left">i</w>
+            <pc lemma=")" msd="KO">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Addendum" msd="F" join="right">Addendum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="additional" msd="F">additional</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="exchanged" msd="F">exchanged</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="each" msd="F">each</w>
+            <w lemma="Reportable" msd="F">Reportable</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Jurisdiction" msd="F" join="right">Jurisdiction</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="is" msd="F" join="right">is</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="133" msd="NOgnc">133</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="SECTION" msd="F">SECTION</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="generalur" msd="F" lemmaRef="bd:539556">General</w>
+            <w lemma="Terms" msd="F">Terms</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="It" msd="PPN3SN">It</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="b" msd="F">b</w>
+            <w lemma="e" msd="VIAtnp">e</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="integral" msd="Adegnc">integral</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">part</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="provisions" msd="F">provisions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="will" msd="F">will</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="applied" msd="F">applied</w>
+            <w lemma="mutatis" msd="F">mutatis</w>
+            <w lemma="mutandis" msd="DNd">mutandis</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Addendum" msd="F" join="right">Addendum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="A" msd="F">A</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="must" msd="F">must</w>
+            <w lemma="provide" msd="F">provide</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Co-ordin-a-ting" msd="F">Co-ordinating</w>
+            <w lemma="Body" msd="F">Body</w>
+            <w lemma="Secretariat" msd="F">Secretariat</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="signature" msd="F">signature</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Addendum" msd="F">Addendum</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="soon" msd="F">soon</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="possible" msd="F">possible</w>
+            <w lemma="thereafter" msd="DNd" join="right">thereafter</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="updated" msd="F">updated</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="MCAA" msd="SgncaP" join="right">MCAA</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="F" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="confirming" msd="F">confirming</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="its" msd="PEN3SG">its</w>
+            <w lemma="Jurisdiction" msd="SFSNaP">Jurisdiction</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="implement" msd="VIAtnp">implement</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="202" msd="NOgnc">202</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="update" msd="F">update</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="specifying" msd="F">specifying</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="e" msd="F">e</w>
+            <w lemma="ffective" msd="F">ffective</w>
+            <w lemma="dates" msd="F">dates</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="of" msd="DGd">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Addendum" msd="SNSDaP">Addendum</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="completion" msd="F">completion</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="enhanced" msd="F">enhanced</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F" join="right">procedures</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="any" msd="F">any</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="provisional" msd="F">provisional</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Addendum" msd="SNPDar">Addendum</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="pending" msd="F">pending</w>
+            <w lemma="nationalur" msd="F" lemmaRef="bd:554512">national</w>
+            <w lemma="legislative" msd="F">legislative</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="if" msd="F" join="left">if</w>
+            <w lemma="any" msd="F" join="right">any</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="indicating" msd="F">indicating</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="its" msd="PEN3SG">its</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="does" msd="F">does</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="yet" msd="DNd">yet</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="implement" msd="VIAtnp">implement</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="update" msd="F">update</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="and" msd="F" join="right">and</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="therefore" msd="F" join="right">therefore</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="requesting" msd="F">requesting</w>
+            <w lemma="consent" msd="F">consent</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="continue" msd="F">continue</w>
+            <w lemma="sending" msd="F" lemmaRef="bd:525778">sending</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="without" msd="F">without</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="completion" msd="F">completion</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="enhanced" msd="F">enhanced</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="202" msd="NOgnc">202</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="update" msd="F">update</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="during" msd="DGd">during</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="transitional" msd="F">transitional</w>
+            <w lemma="period" msd="F" join="right">period</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="updated" msd="F">updated</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="MCAA" msd="SgncaP" join="right">MCAA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="specifying" msd="F">specifying</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Jurisdictions" msd="F">Jurisdictions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPNaP">Authorities</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="accepts" msd="F">accepts</w>
+            <w lemma="their" msd="F">their</w>
+            <w lemma="request" msd="F">request</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Addendum" msd="SNSDar" join="right">Addendum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="134" msd="NOgnc">134</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">FOR</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="specifies" msd="VNAPS3">specifies</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="additional" msd="F">additional</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="items" msd="F">items</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="exchanged" msd="F">exchanged</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="result" msd="F">result</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="CRS" msd="TS" join="right">CRS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="second" msd="F">second</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="provides" msd="VNAPS3">provides</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="procedure" msd="F">procedure</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="F">Authorities</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Addendum" msd="F" join="right">Addendum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="further" msd="DNC">further</w>
+            <w lemma="set" msd="F" lemmaRef="bd:577041">set</w>
+            <w lemma="out" msd="DNd">out</w>
+            <w lemma="hereafter" msd="DNd" join="right">hereafter</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Subparagraph" msd="F">Subparagraph</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="foresees" msd="VNAPS3">foresees</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="through" msd="DGd">through</w>
+            <w lemma="which" msd="CS">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authorities" msd="SMPNar">Authorities</w>
+            <w lemma="inform" msd="VNAPP3">inform</w>
+            <w lemma="each" msd="PINpSA">each</w>
+            <w lemma="other" msd="PIMpSA">other</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="their" msd="PEN3PG">their</w>
+            <w lemma="respective" msd="APWFPN">respective</w>
+            <w lemma="Jurisdictions" msd="SFPNar">Jurisdictions</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="implement" msd="VIAtnp">implement</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Addendum" msd="F" join="right">Addendum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i.e" msd="TS" join="right">i.e</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="lodging" msd="F">lodging</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="updated" msd="F">updated</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="MCAA" msd="TS">MCAA</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="signature" msd="F">signature</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Addendum" msd="F">Addendum</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="soon" msd="F">soon</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="possible" msd="F">possible</w>
+            <w lemma="thereafter" msd="F" join="right">thereafter</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="specifying" msd="F">specifying</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="effective" msd="F">effective</w>
+            <w lemma="dates" msd="F" join="right">dates</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="such" msd="PINpPD">such</w>
+            <w lemma="instances" msd="SMPDar" join="right">instances</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="allows" msd="F">allows</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="indicate" msd="VIAtnp">indicate</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="its" msd="PEN3SG">its</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="does" msd="VNAPS3">does</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="yet" msd="DNd">yet</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="implement" msd="VIAtnp">implement</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="update" msd="F">update</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="is" msd="F" join="right">is</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="therefore" msd="F" join="right">therefore</w>
+            <pc lemma=";" msd="KO" join="left">;</pc>
+            <w lemma="requesting" msd="F">requesting</w>
+            <w lemma="consent" msd="F">consent</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="continue" msd="F">continue</w>
+            <w lemma="sending" msd="F" lemmaRef="bd:525778">sending</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="without" msd="F">without</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="completion" msd="F">completion</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="enhanced" msd="F">enhanced</w>
+            <w lemma="reporting" msd="F">reporting</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="diligence" msd="F">diligence</w>
+            <w lemma="procedures" msd="F">procedures</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="202" msd="NOgnc">202</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="update" msd="F">update</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="during" msd="DGd">during</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="transitional" msd="F">transitional</w>
+            <w lemma="period" msd="F" join="right">period</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">As</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="counterpart" msd="F">counterpart</w>
+            <w lemma="to" msd="DGd">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="DGd">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="then" msd="F">then</w>
+            <w lemma="allows" msd="F">allows</w>
+            <w lemma="Competent" msd="SgncaP">Competent</w>
+            <w lemma="Authorities" msd="SMPAaP">Authorities</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="accept" msd="F">accept</w>
+            <w lemma="requests" msd="F">requests</w>
+            <w lemma="f" msd="F">f</w>
+            <w lemma="ramur" msd="F" lemmaRef="bd:562845">rom</w>
+            <w lemma="other" msd="F">other</w>
+            <w lemma="Competent" msd="SgncaP">Competent</w>
+            <w lemma="Authorities" msd="SgncaP">Authorities</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="transitional" msd="F">transitional</w>
+            <w lemma="periods" msd="F">periods</w>
+            <w lemma="specified" msd="F">specified</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="their" msd="F">their</w>
+            <w lemma="notifications" msd="F">notifications</w>
+            <w lemma="provided" msd="F">provided</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="a" msd="F" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="providing" msd="F">providing</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="updated" msd="F">updated</w>
+            <w lemma="notification" msd="F">notification</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="subparagraph" msd="F">subparagraph</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="(" msd="KO" join="both">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="MCAA" msd="TS" join="right">MCAA</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="In" msd="F">In</w>
+            <w lemma="instances" msd="F">instances</w>
+            <w lemma="where" msd="F">where</w>
+            <w lemma="consent" msd="F">consent</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="transitional" msd="F">transitional</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="accordance" msd="F">accordance</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="above" msd="F">above</w>
+            <w lemma="mechanism" msd="F">mechanism</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="not" msd="DNd" lemmaRef="bd:577159">not</w>
+            <w lemma="provided" msd="LSNSN">provided</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="where" msd="CS">where</w>
+            <w lemma="such" msd="PINpSN">such</w>
+            <w lemma="period" msd="F">period</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="expired" msd="VUAtnp" join="right">expired</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Competent" msd="SFSNaP">Competent</w>
+            <w lemma="Authority" msd="SFSNaP">Authority</w>
+            <w lemma="whose" msd="CR">whose</w>
+            <w lemma="Jurisdiction" msd="F">Jurisdiction</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="necessary" msd="F">necessary</w>
+            <w lemma="laws" msd="F">laws</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="impl" msd="F">impl</w>
+            <w lemma="ement" msd="F">ement</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="202" msd="NOgnc">202</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="update" msd="F">update</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="may" msd="F" join="right">may</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Addendum" msd="F" join="right">Addendum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="existing" msd="F">existing</w>
+            <w lemma="provisions" msd="F">provisions</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="paragraph" msd="F">paragraph</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="paragraphs" msd="F">paragraphs</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Section" msd="F">Section</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="MCAA" msd="SgncaP" join="right">MCAA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="no" msd="DNd">no</w>
+            <w lemma="longer" msd="DNd">longer</w>
+            <w lemma="senda" msd="F" lemmaRef="bd:553766">send</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="or" msd="CC">or</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="suspend" msd="F">suspend</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="deactivate" msd="F">deactivate</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="relationship" msd="F">relationship</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="another" msd="F">another</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="not" msd="F" lemmaRef="bd:577159">not</w>
+            <w lemma="implemented" msd="VUAtnp">implemented</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="update" msd="F">update</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="Commentary" msd="F">Commentary</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Addendum" msd="F">Addendum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Annex" msd="F">Annex</w>
+            <w lemma="A." msd="F">A.</w>
+            <w lemma="Revised" msd="F">Revised</w>
+            <w lemma="Recommendation" msd="F">Recommendation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Council" msd="SgncaP">Council</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters1" msd="F">Matters1</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Adopted" msd="F" join="left">Adopted</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="June" msd="F">June</w>
+            <w lemma="2023" msd="NOgnc" join="right">2023</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="THE" msd="F">THE</w>
+            <w lemma="COUNCIL" msd="F" join="right">COUNCIL</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="HAVING" msd="F">HAVING</w>
+            <w lemma="REGARD" msd="F">REGARD</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="Article" msd="F">Article</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="b" msd="F" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Convention" msd="F">Convention</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Organisation" msd="F">Organisation</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Economic" msd="F">Economic</w>
+            <w lemma="Co" msd="F">Co</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="operation" msd="F" join="left">operation</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Development" msd="F">Development</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="December" msd="F">December</w>
+            <w lemma="1960" msd="NOgnc" join="right">1960</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="HAVING" msd="F">HAVING</w>
+            <w lemma="REGARD" msd="F">REGARD</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">standards</w>
+            <w lemma="developed" msd="F">developed</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="areas" msd="F">areas</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="mutual" msd="F">mutual</w>
+            <w lemma="administrative" msd="F">administrative</w>
+            <w lemma="assistance" msd="F">assistance</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="matters" msd="F" join="right">matters</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="automatic" msd="F">automatic</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="o" msd="F" lemmaRef="bd:514254">o</w>
+            <w lemma="f" msd="F">f</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="matters" msd="F" join="right">matters</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="avoidance" msd="F">avoidance</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="evasion" msd="F" join="right">evasion</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="use" msd="F">use</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="identification" msd="F">identification</w>
+            <w lemma="numbers" msd="F">numbers</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">international</w>
+            <w lemma="context" msd="F" join="right">context</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="undertaking" msd="F">undertaking</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="simultaneous" msd="F">simultaneous</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="examinations" msd="F" join="right">examinations</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="HAVING" msd="F">HAVING</w>
+            <w lemma="REGARD" msd="F">REGARD</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="significant" msd="F">significant</w>
+            <w lemma="progress" msd="F">progress</w>
+            <w lemma="achieved" msd="F">achieved</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="globalur" msd="F" lemmaRef="bd:554399">Global</w>
+            <w lemma="Forar" msd="F" lemmaRef="bd:577157">Forum</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Tra" msd="F">Tra</w>
+            <w lemma="nsparency" msd="F">nsparency</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Purposes" msd="F">Purposes</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="GFTEI" msd="TS" join="both">GFTEI</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="ensuring" msd="F">ensuring</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">international</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">standard</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="transparency" msd="F">transparency</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="request" msd="F">request</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="fully" msd="F">fully</w>
+            <w lemma="implemented" msd="F">implemented</w>
+            <w lemma="around" msd="F">around</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="globe" msd="F" join="right">globe</w>
+            <pc lemma=";" msd="KO" join="left">;</pc>
+            <w lemma="CONSIDERING" msd="F">CONSIDERING</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">international</w>
+            <w lemma="co-operation" msd="F">co-operation</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="critical" msd="F">critical</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="fight" msd="F">fight</w>
+            <w lemma="against" msd="F">against</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="fraud" msd="F">fraud</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="evasion" msd="F">evasion</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="ensuring" msd="F">ensuring</w>
+            <w lemma="tax" msd="F">tax</w>
+            <w lemma="compliance" msd="F" join="right">compliance</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="key" msd="F">key</w>
+            <w lemma="aspect" msd="F">aspect</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="co-operation" msd="F">co-operation</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="effective" msd="F">effective</w>
+            <w lemma="exchange" msd="F">exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="automatic" msd="F">automatic</w>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="subject" msd="F">subject</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="safeguards" msd="F" join="right">safeguards</w>
+            <pc lemma=";" msd="KO" join="left">;</pc>
+            <w lemma="CONSIDERING" msd="F">CONSIDERING</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="implementation" msd="F">implementation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">international</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="avoided" msd="F">avoided</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="proliferation" msd="F">proliferation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="different" msd="F">different</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="regionalur" msd="F" lemmaRef="bd:554505">regional</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">standards</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="would" msd="F">would</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="increased" msd="F">increased</w>
+            <w lemma="complexity" msd="F">complexity</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="costs" msd="F">costs</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="both" msd="F">both</w>
+            <w lemma="governments" msd="F">governments</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="institutions" msd="F" join="right">institutions</w>
+            <pc lemma=";" msd="KO" join="left">;</pc>
+            <w lemma="CONSIDERING" msd="F">CONSIDERING</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="implementation" msd="F">implementation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">international</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">standards</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="jurisdictions" msd="F">jurisdictions</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="relevance" msd="F">relevance</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reciprocal" msd="F">reciprocal</w>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="serves" msd="F">serves</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="F">ensure</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="level" msd="F">level</w>
+            <w lemma="playing" msd="F">playing</w>
+            <w lemma="field" msd="F">field</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="noting" msd="F">noting</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="they" msd="F">they</w>
+            <w lemma="can" msd="F">can</w>
+            <w lemma="rely" msd="F">rely</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="either" msd="DNd">either</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">multilateral</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="bilateralur" msd="F" lemmaRef="bd:554540">bilateral</w>
+            <w lemma="agreements" msd="SMPAar">agreements</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="give" msd="F">give</w>
+            <w lemma="effect" msd="F">effect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="standardur" msd="SMPAar" join="right" lemmaRef="bd:541536">standards</w>
+            <pc lemma=";" msd="KO" join="left">;</pc>
+            <w lemma="CONSIDERING" msd="F">CONSIDERING</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="need" msd="F">need</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="encourage" msd="F">encourage</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="application" msd="F">application</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="interpretation" msd="F">interpretation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">international</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">standards</w>
+            <w lemma="across" msd="F">across</w>
+            <w lemma="countries" msd="F" join="right">countries</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="RECOGNISING" msd="F">RECOGNISING</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="need" msd="F">need</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="review" msd="F">review</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="light" msd="F">light</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="experience" msd="F">experience</w>
+            <w lemma="gained" msd="F" join="right">gained</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="evolution" msd="F">evolution</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="digitalisation" msd="F">digitalisation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="markets" msd="F">markets</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="rise" msd="F">rise</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="new" msd="F">new</w>
+            <w lemma="investment" msd="F">investment</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="payment" msd="F">payment</w>
+            <w lemma="practices" msd="F" join="right">practices</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="including" msd="F">including</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="respect" msd="F">respect</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="crypto-asseta" msd="F" join="right">crypto-assets</w>
+            <pc lemma=";" msd="KO" join="left">;</pc>
+            <w lemma="CONSIDERING" msd="F">CONSIDERING</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="crypto-asset" msd="F">crypto-asset</w>
+            <w lemma="markets" msd="F">markets</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="globalur" msd="F" lemmaRef="bd:554399">global</w>
+            <w lemma="nature" msd="F">nature</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="is" msd="VNAPS3">is</w>
+            <w lemma="therefore" msd="DNd">therefore</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="VIAtnp">ensure</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="widespread" msd="F">widespread</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="implementation" msd="F">implementation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="as" msd="CS" lemmaRef="bd:576758">as</w>
+            <w lemma="an" msd="F" lemmaRef="bd:576756">an</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">international</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">standard</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="all" msd="F">all</w>
+            <w lemma="jurisdictions" msd="F">jurisdictions</w>
+            <w lemma="hosting" msd="F">hosting</w>
+            <w lemma="crypto-asset" msd="F">crypto-asset</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="providers" msd="F" join="right">providers</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="CONSIDERING" msd="F">CONSIDERING</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F" join="right">Matters</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="composed" msd="F">composed</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="i" msd="F" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Common" msd="F">Common</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="standardur" msd="F" join="right" lemmaRef="bd:541536">Standard</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Model" msd="F">Model</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F" join="right">Agreement</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="associated" msd="F">associated</w>
+            <w lemma="Commentaries" msd="F" join="right">Commentaries</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="F" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="guidance" msd="F">guidance</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="common" msd="F">common</w>
+            <w lemma="technical" msd="F">technical</w>
+            <w lemma="solutions" msd="F" join="right">solutions</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="ii" msd="F" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="136" msd="NOgnc">136</w>
+            <pc lemma="" msd="KO"></pc>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">INTERNATIONAL</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARDS</w>
+            <w lemma="ON" msd="F">ON</w>
+            <w lemma="AUTOMATIC" msd="F">AUTOMATIC</w>
+            <w lemma="EXCHANGE" msd="F">EXCHANGE</w>
+            <w lemma="OF" msd="F">OF</w>
+            <w lemma="INFORMATION" msd="F">INFORMATION</w>
+            <w lemma="IN" msd="F">IN</w>
+            <w lemma="TAX" msd="F">TAX</w>
+            <w lemma="MATTERS" msd="F">MATTERS</w>
+            <w lemma="©" msd="F">©</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F" join="right">Framework</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="multilateralur" msd="F" lemmaRef="bd:554538">Multilateral</w>
+            <w lemma="Competent" msd="F">Competent</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="Agreement" msd="F">Agreement</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="or" msd="CC" join="left">or</w>
+            <w lemma="bilateralur" msd="F" lemmaRef="bd:554540">bilateral</w>
+            <w lemma="competent" msd="F">competent</w>
+            <w lemma="authority" msd="F">authority</w>
+            <w lemma="agreements" msd="F">agreements</w>
+            <w lemma="or" msd="F">or</w>
+            <w lemma="arrangement" msd="F" join="right" lemmaRef="bd:583240">arrangements</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="associated" msd="F">associated</w>
+            <w lemma="Commentaries" msd="F" join="right">Commentaries</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="DNd" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CC" lemmaRef="bd:576758">as</w>
+            <w lemma="guidan" msd="F">guidan</w>
+            <w lemma="ce" msd="F">ce</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="common" msd="F">common</w>
+            <w lemma="technical" msd="F">technical</w>
+            <w lemma="solutions" msd="F" join="right">solutions</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="they" msd="F">they</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="modified" msd="F">modified</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Committee" msd="F">Committee</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Fiscal" msd="F">Fiscal</w>
+            <w lemma="Affairs" msd="F" join="right">Affairs</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="On" msd="F">On</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="proposal" msd="F">proposal</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Committee" msd="F">Committee</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Fiscal" msd="F">Fiscal</w>
+            <w lemma="Affairs" msd="F" join="right">Affairs</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="I." msd="F">I.</w>
+            <w lemma="RECOMMENDS" msd="F">RECOMMENDS</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="Members" msd="F">Members</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="non" msd="F">non</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Members" msd="F" join="left">Members</w>
+            <w lemma="having" msd="F">having</w>
+            <w lemma="adhered" msd="F">adhered</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Recommendati" msd="F">Recommendati</w>
+            <w lemma="on" msd="F">on</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereafter" msd="DNd" join="left">hereafter</w>
+            <w lemma="the" msd="F">the</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Adherents" msd="F" join="both">Adherents</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="swiftly" msd="F">swiftly</w>
+            <w lemma="implement" msd="F">implement</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="reciprocal" msd="F">reciprocal</w>
+            <w lemma="basis" msd="F">basis</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F" join="right">Matters</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="To" msd="DGd">To</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="effect" msd="SMSAar" join="right">effect</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Adherents" msd="F">Adherents</w>
+            <w lemma="should" msd="F" join="right">should</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="transpose" msd="F">transpose</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Infor" msd="F">Infor</w>
+            <w lemma="mation" msd="F">mation</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <w lemma="into" msd="F">into</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="law" msd="F" join="right">law</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="CR" lemmaRef="bd:576758">as</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="amended" msd="F">amended</w>
+            <w lemma="framur" msd="F" lemmaRef="bd:562846">from</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="time" msd="F" join="right">time</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="follow" msd="F">follow</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="latest" msd="F">latest</w>
+            <w lemma="Commentaries" msd="F">Commentaries</w>
+            <w lemma="when" msd="F">when</w>
+            <w lemma="applying" msd="F">applying</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="interpreting" msd="F">interpreting</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="domestic" msd="F">domestic</w>
+            <w lemma="law" msd="F">law</w>
+            <w lemma="provisions" msd="F" join="right">provisions</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="c" msd="F" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ensure" msd="F">ensure</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="safeguards" msd="F">safeguards</w>
+            <w lemma="are" msd="F">are</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="place" msd="F">place</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="protect" msd="F">protect</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="confidentiality" msd="F">confidentiality</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="exchanged" msd="F">exchanged</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="comply" msd="VIAtnp">comply</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirement" msd="F">requirement</w>
+            <w lemma="that" msd="CS">that</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="may" msd="F">may</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="used" msd="F">used</w>
+            <w lemma="only" msd="F">only</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="purposes" msd="F">purposes</w>
+            <w lemma="foreseen" msd="F">foreseen</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">legal</w>
+            <w lemma="instrument" msd="F" lemmaRef="bd:515496">instrument</w>
+            <w lemma="pursuant" msd="F">pursuant</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="F">which</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="is" msd="F">is</w>
+            <w lemma="exchanged" msd="F" join="right">exchanged</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="II" msd="NOgnc" join="right">II</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="INVITES" msd="F">INVITES</w>
+            <w lemma="Adherents" msd="F">Adherents</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Secretary-generalur" msd="F">Secretary-General</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="disseminate" msd="VIAtnp">disseminate</w>
+            <w lemma="this" msd="F">this</w>
+            <w lemma="Recommendation" msd="F" join="right">Recommendation</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="III" msd="NOgnc" join="right">III</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="INVITES" msd="F">INVITES</w>
+            <w lemma="non-Memberur" msd="F">non-Members</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="implement" msd="VIAtnp">implement</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F" join="right">Matters</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="iv" msd="NOgnc" join="right" lemmaRef="bd:576762">IV</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="V." msd="F">V.</w>
+            <w lemma="INVITES" msd="F">INVITES</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="GFTEI" msd="SgncaP">GFTEI</w>
+            <w lemma="to" msd="F" join="right">to</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="continue" msd="F">continue</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="monitor" msd="F">monitor</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="implementation" msd="F">implementation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F" join="right">Matters</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="identify" msd="F">identify</w>
+            <w lemma="jurisdictions" msd="F">jurisdictions</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="which" msd="CR">which</w>
+            <w lemma="crypto-asset" msd="F">crypto-asset</w>
+            <w lemma="service" msd="F">service</w>
+            <w lemma="providers" msd="F">providers</w>
+            <w lemma="have" msd="F">have</w>
+            <w lemma="nexus" msd="F">nexus</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="relevantur" msd="F" lemmaRef="bd:559549">relevant</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="widespread" msd="F">widespread</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="consistent" msd="F">consistent</w>
+            <w lemma="implementation" msd="F">implementation</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F" join="right">Framework</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="define" msd="F">define</w>
+            <w lemma="interested" msd="F">interested</w>
+            <w lemma="appropriate" msd="F">appropriate</w>
+            <w lemma="jurisd" msd="F">jurisd</w>
+            <w lemma="ictions" msd="F">ictions</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="receiving" msd="F">receiving</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="under" msd="F">under</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Crypto" msd="F">Crypto</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="Asset" msd="F" join="left">Asset</w>
+            <w lemma="Reporting" msd="F">Reporting</w>
+            <w lemma="Framework" msd="F">Framework</w>
+            <w lemma="amongst" msd="F">amongst</w>
+            <w lemma="Adherents" msd="F" join="right">Adherents</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="primary" msd="F">primary</w>
+            <w lemma="objective" msd="F">objective</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="receiving" msd="F">receiving</w>
+            <w lemma="such" msd="F">such</w>
+            <w lemma="information" msd="F">information</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="be" msd="F">be</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="administration" msd="F">administration</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="taxes" msd="F">taxes</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="due" msd="F">due</w>
+            <w lemma="regard" msd="F">regard</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="requirements" msd="F">requirements</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="relation" msd="F">relation</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="confidentiality" msd="F">confidentiality</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="data" msd="F" lemmaRef="bd:514192">data</w>
+            <w lemma="safeguards" msd="F" join="right">safeguards</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="VI" msd="NOgnc" join="right">VI</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="INSTRUCTS" msd="F">INSTRUCTS</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Committee" msd="F">Committee</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="Fiscal" msd="F">Fiscal</w>
+            <w lemma="Affairs" msd="F">Affairs</w>
+            <w lemma="to" msd="F" join="right">to</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="F" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="review" msd="F">review</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="light" msd="F">light</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="experience" msd="F">experience</w>
+            <w lemma="gained" msd="F">gained</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="Adherents" msd="F">Adherents</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="consultation" msd="F">consultation</w>
+            <w lemma="with" msd="F">with</w>
+            <w lemma="stakeholders" msd="F" join="right">stakeholders</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="update" msd="F">update</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <w lemma="over" msd="F">over</w>
+            <w lemma="time" msd="F">time</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="ensure" msd="F">ensure</w>
+            <w lemma="that" msd="F">that</w>
+            <w lemma="they" msd="PPM3PN">they</w>
+            <w lemma="remain" msd="F">remain</w>
+            <w lemma="relevantur" msd="F" join="right" lemmaRef="bd:559549">relevant</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Note" msd="F">Note</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="The" msd="F">The</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Recommendation" msd="F">Recommendation</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <pc lemma="[" msd="KO" join="right">[</pc>
+            <w lemma="OECD" msd="SgncaP" join="both">OECD</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="LEGAL" msd="SgncaP" join="both">LEGAL</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="0407" msd="NOgnc" join="both">0407</w>
+            <pc lemma="]" msd="KO" join="left">]</pc>
+            <w lemma="was" msd="F">was</w>
+            <w lemma="adopted" msd="F">adopted</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="Council" msd="SgncaP">Council</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="July" msd="F">July</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="revised" msd="F">revised</w>
+            <w lemma="on" msd="F">on</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="June" msd="F">June</w>
+            <w lemma="2023" msd="NOgnc" join="right">2023</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="access" msd="F">access</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="official" msd="F">official</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="up" msd="F">up</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="to-date" msd="F" join="left">to-date</w>
+            <w lemma="text" msd="F">text</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Recommendation" msd="F" join="right">Recommendation</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="DNd" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="oth" msd="F">oth</w>
+            <w lemma="erur" msd="F" lemmaRef="bd:554887">er</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="information" msd="F" join="right">information</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="please" msd="F">please</w>
+            <w lemma="consult" msd="F">consult</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Compendium" msd="F">Compendium</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">Legal</w>
+            <w lemma="instrument" msd="F" lemmaRef="bd:515496">Instruments</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="http://legalinstruments.oecd.org" msd="TS" join="right">http://legalinstruments.oecd.org</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <w lemma="CRYPTO‑ASSET" msd="F">CRYPTO‑ASSET</w>
+            <w lemma="REPORTING" msd="F">REPORTING</w>
+            <w lemma="FRAMEWORK" msd="F">FRAMEWORK</w>
+            <w lemma="AND" msd="F">AND</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="UPDATE" msd="F">UPDATE</w>
+            <w lemma="TO" msd="F">TO</w>
+            <w lemma="THE" msd="F">THE</w>
+            <w lemma="COMMON" msd="F">COMMON</w>
+            <w lemma="REPORTING" msd="F">REPORTING</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">STANDARD</w>
+            <w lemma="Since" msd="F">Since</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="approval" msd="F">approval</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standard</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Financial" msd="F">Financial</w>
+            <w lemma="Account" msd="F">Account</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Matters" msd="F">Matters</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="2014" msd="NOgnc" join="right">2014</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="it" msd="PPN3SN">it</w>
+            <w lemma="has" msd="F">has</w>
+            <w lemma="been" msd="VUAtnp">been</w>
+            <w lemma="implemented" msd="F">implemented</w>
+            <w lemma="by" msd="F">by</w>
+            <w lemma="jurisdictions" msd="F">jurisdictions</w>
+            <w lemma="and" msd="F">and</w>
+            <w lemma="financial" msd="F">financial</w>
+            <w lemma="institutions" msd="F">institutions</w>
+            <w lemma="across" msd="F">across</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="globe" msd="F" join="right">globe</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">For</w>
+            <w lemma="access" msd="F">access</w>
+            <w lemma="to" msd="F">to</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="official" msd="F">official</w>
+            <w lemma="and" msd="CC">and</w>
+            <w lemma="up" msd="F">up</w>
+            <pc lemma="‑" msd="KO" join="right">‑</pc>
+            <w lemma="to‑date" msd="F" join="left">to‑date</w>
+            <w lemma="te" msd="F" lemmaRef="bd:571387">te</w>
+            <w lemma="xt" msd="F">xt</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Recommendation" msd="F" join="right">Recommendation</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="as" msd="F" lemmaRef="bd:576758">as</w>
+            <w lemma="well" msd="DNd" lemmaRef="bd:585950">well</w>
+            <w lemma="as" msd="CC" lemmaRef="bd:576758">as</w>
+            <w lemma="other" msd="PINpSA">other</w>
+            <w lemma="related" msd="F">related</w>
+            <w lemma="information" msd="F" join="right">information</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="please" msd="F">please</w>
+            <w lemma="consult" msd="F">consult</w>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Compendium" msd="F">Compendium</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="legalur" msd="F" lemmaRef="bd:554411">Legal</w>
+            <w lemma="instrument" msd="F" lemmaRef="bd:515496">Instruments</w>
+            <w lemma="at" msd="F" lemmaRef="bd:530642">at</w>
+            <w lemma="https://legalinstruments.oecd.org" msd="TS" join="right">https://legalinstruments.oecd.org</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="9HSTCQE" msd="NOgnc" join="right">9HSTCQE</w>
+            <pc lemma="*" msd="KO" join="both">*</pc>
+            <w lemma="ebagbj+" msd="TS" join="left">ebagbj+</w>
+            <w lemma="PRINT" msd="TS">PRINT</w>
+            <w lemma="ISBN" msd="F">ISBN</w>
+            <w lemma="978‑92‑64‑41061‑9" msd="F">978‑92‑64‑41061‑9</w>
+            <w lemma="PDF" msd="TS">PDF</w>
+            <w lemma="IS" msd="TS">IS</w>
+            <w lemma="BN" msd="TS">BN</w>
+            <w lemma="978‑92‑64‑89395‑5" msd="F">978‑92‑64‑89395‑5</w>
+            <w lemma="internationalur" msd="F" lemmaRef="bd:554509">International</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">Standards</w>
+            <w lemma="for" msd="F" lemmaRef="bd:538620">for</w>
+            <w lemma="Automatic" msd="F">Automatic</w>
+            <w lemma="Exchange" msd="F">Exchange</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="in" msd="F">in</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="MattersJune" msd="F">MattersJune</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00188.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00188.xml
new file mode 100644
index 0000000000000000000000000000000000000000..1e6e8a0d635ea7c6b81abe0cf532ccceaefb43ab
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00188.xml
@@ -0,0 +1,1174 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-91585ff0246fafcb" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="744" xml:lang="en">744 words</measure>
+        <measure unit="tokens" quantity="932" xml:lang="en">932 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-91585ff0246fafcb</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1771/samandráttur-23-02-2005.docx?s=teH7-Zyc-J3Pgc4Cj9CWe48Yqa8</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1771/samandr%C3%A1ttur-23-02-2005.docx?s=teH7-Zyc-J3Pgc4Cj9CWe48Yqa8</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="2" />
+          <tagUsage gi="pc" occurs="188" />
+          <tagUsage gi="s" occurs="38" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="744" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" join="right" lemmaRef="bd:533493">avgerðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="23.02.2005" msd="NOgnc">23.02.2005</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="23.02.2005" msd="NOgnc" join="right">23.02.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="J.Nr" msd="TS" join="right">J.Nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-03-31-20" msd="NOgnc">04-03-31-20</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SMSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDar">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rentukrav" msd="SNSNar">rentukrav</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="smb" msd="TS">smb</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seinur" msd="APWNSD" lemmaRef="bd:555778">seina</w>
+            <w lemma="mvg-skráseting" msd="TS">mvg-skráseting</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seinur" msd="APSNPA" lemmaRef="bd:555778">sein</w>
+            <w lemma="mvg-skráseting" msd="TS">mvg-skráseting</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="32" msd="NOgnc" join="right">32</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="útlendskur" msd="APSNSN" lemmaRef="bd:557701">Útlendskt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="reka" msd="VUAtnp" lemmaRef="bd:576063">rikið</w>
+            <w lemma="avgjaldsskyldugt" msd="APSNSA">avgjaldsskyldugt</w>
+            <w lemma="virksemi" msd="SNSAar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mars" msd="SMSDar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2004" msd="NOgnc" join="right">2004</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">Samstundis</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skráseting" msd="SFSAAr" lemmaRef="bd:525877">skrásetingina</w>
+            <w lemma="lata" msd="VNAAS3" lemmaRef="bd:576191">lat</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="uppgerð" msd="SFPAar" lemmaRef="bd:536495">uppgerðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="ársfjórðingur" msd="SMSAar" lemmaRef="bd:542264">ársfjórðing</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rindaði" msd="VNAAS3">rindaði</w>
+            <w lemma="meirvirðisgjald" msd="SNSAAr" join="right" lemmaRef="bd:537865">meirvirðisgjaldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="krevja" msd="VNAAS3" lemmaRef="bd:554166">kravdi</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="renta" msd="SFPDar" lemmaRef="bd:522267">rentum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="gjalda" msd="LSNSD" lemmaRef="bd:576419">goldnum</w>
+            <w lemma="avgjald" msd="SNSDar" join="right" lemmaRef="bd:537438">avgjaldi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgjald" msd="SNSNAr" lemmaRef="bd:537438">avgjaldið</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="gjalda" msd="LSNSN" join="right" lemmaRef="bd:576419">goldið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="skráseta" msd="LSNSN" join="right" lemmaRef="bd:576367">skrásett</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="23.02.2005" msd="NOgnc" join="right">23.02.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="J.Nr" msd="TS" join="right">J.Nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-03-31-19" msd="NOgnc">04-03-31-19</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SMSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDar">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="renturokning" msd="SFSNar" lemmaRef="bd:525658">Renturokning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="meirvirðisgjald" msd="SNSDar" lemmaRef="bd:537865">meirvirðisgjaldi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">Ov</w>
+            <w lemma="seinur" msd="APSFPN" lemmaRef="bd:555778">sein</w>
+            <w lemma="mvg-skráseting" msd="TS">mvg-skráseting</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="21" msd="NOgnc" join="right">21</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="22" msd="NOgnc" join="right">22</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="32" msd="NOgnc" join="right">32</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">Felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="mvg-skráseta" msd="TS">mvg-skrásett</w>
+            <w lemma="virksemi" msd="SNSAAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðar</w>
+            <w lemma="eftir" msd="DGd" join="right" lemmaRef="bd:586893">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="byrja" msd="LSNSN" join="right" lemmaRef="bd:549807">byrjað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lata" msd="VNAAS3" lemmaRef="bd:576191">lat</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="mvg-uppgerð" msd="TS">mvg-uppgerð</w>
+            <w lemma="afturvirkandi" msd="DNd" lemmaRef="bd:563783">afturvirkandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="byrjan" msd="SFSAar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virksemi" msd="SNSDAr" lemmaRef="bd:573237">virkseminum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rindaði" msd="VNAAS3">rindaði</w>
+            <w lemma="avgjald" msd="SNSAAr" lemmaRef="bd:537438">avgjaldið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="farin" msd="APWNSA" lemmaRef="bd:581686">farna</w>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="krevja" msd="VNAAS3" lemmaRef="bd:554166">kravdi</w>
+            <w lemma="renta" msd="SFSAar" lemmaRef="bd:522267">rentu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgjaldstilsvar" msd="SNSDAr">avgjaldstilsvarinum</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjaldkomudegin" msd="SMSAAr">gjaldkomudegin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="ársfjórðingur" msd="SMSAar" join="right" lemmaRef="bd:542264">ársfjórðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">Felagið</w>
+            <w lemma="mótmælti" msd="VNAAS3">mótmælti</w>
+            <w lemma="rentukrav" msd="SNSDAr" join="right">rentukravinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="tollur" msd="SMSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDAr">skattstovuni</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="renta" msd="SFSNAr" lemmaRef="bd:522267">rentan</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="gjaldkomudagur" msd="SMSAAr" lemmaRef="bd:568486">gjaldkomudagin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="ársfjórðingur" msd="SMPAar" join="right" lemmaRef="bd:542264">ársfjórðingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgjald" msd="SNSNAr" lemmaRef="bd:537438">avgjaldið</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="viðvíkjandi" msd="DGd" join="right" lemmaRef="bd:563597">viðvíkjandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="23.02.2005" msd="NOgnc" join="right">23.02.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="J.Nr" msd="TS" join="right">J.Nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-03-35-1" msd="NOgnc">04-03-35-1</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDar">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">Avgjald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="flyting" msd="SFSAar" lemmaRef="bd:524837">flyting</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§§" msd="SMPAar">§§</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8a" msd="NOgnc">8a</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tolllóg" msd="SFSDAr" lemmaRef="bd:536354">tolllógini</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">Meirvirðisgjald</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vøra" msd="SFPAar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="nýggjur" msd="APSFPN" lemmaRef="bd:563018">nýggjar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="óbrúktur" msd="APSFPN" lemmaRef="bd:559424">óbrúktar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="VNAAP3" lemmaRef="bd:575878">luku</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgjaldsfrían" msd="APSMSA">avgjaldsfrían</w>
+            <w lemma="innflutningur" msd="SMSAar" lemmaRef="bd:539862">innflutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="flyti-góður" msd="SNSDar" join="right">flytigóðsi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="23.02.2005" msd="NOgnc" join="right">23.02.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="J.Nr" msd="TS" join="right">J.Nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-03-31-17" msd="NOgnc">04-03-31-17</w>
+            <w lemma="festibóndi" msd="SMSNar" lemmaRef="bd:564476">Festibóndi</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDar">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="landbúnaður" msd="SMSNar" lemmaRef="bd:566221">Landbúnaður</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="javning" msd="SFSNar" lemmaRef="bd:525147">javning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íløgu-mvg" msd="SFSDar" join="right">íløgu-mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="SFSAar">§</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ílgøugrunn" msd="SMSAar">ílgøugrunn</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="strika" msd="VUAtnp" lemmaRef="bd:549895">strikað</w>
+            <w lemma="kæraran" msd="SMSAAr">kæraran</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="mvg-skrá" msd="TS">mvg-skránni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seyðahald" msd="SNSDar" lemmaRef="bd:583132">seyðahaldi</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vinnuligur" msd="APSNSN" join="right" lemmaRef="bd:557165">vinnuligt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="íløgu-mvg" msd="SFSAar">íløgu-mvg</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="23.02.2005" msd="NOgnc" join="right">23.02.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="J.Nr" msd="TS" join="right">J.Nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-03-31-24" msd="NOgnc">04-03-31-24</w>
+            <w lemma="kongsfesti" msd="SFSNar" lemmaRef="bd:585654">Kongsfesti</w>
+            <w lemma="v" msd="TT" join="right">v</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="landbúnaður" msd="SMSNar" lemmaRef="bd:566221">Landbúnaður</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="javning" msd="SFSNar" lemmaRef="bd:525147">javning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íløgu-mvg" msd="SFSDar" join="right">íløgu-mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSAar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SFSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="seyðahald" msd="SNSNar" lemmaRef="bd:583132">Seyðahald</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="bóndi" msd="SMSDar" lemmaRef="bd:564472">bónda</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="strika" msd="VIAtnp" lemmaRef="bd:549895">strika</w>
+            <w lemma="virksemi" msd="SNSAAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="mvg-skrá" msd="TS">mvg-skránni</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2004" msd="NOgnc">2004</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="staðfesta" msd="LSFSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="íløgu-mvg" msd="SFSAar" join="right">íløgu-mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="broyta" msd="LSFSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="23.02.2005" msd="NOgnc" join="right">23.02.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="J.Nr" msd="TS" join="right">J.Nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-03-31-18" msd="NOgnc">04-03-31-18</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDar">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="landbúnaður" msd="SMSNar" lemmaRef="bd:566221">Landbúnaður</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="SMSNar">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="F">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="strika" msd="VUAtnp" lemmaRef="bd:549895">strikað</w>
+            <w lemma="kæraran" msd="SMSAAr">kæraran</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="mvg-skrá" msd="TS">mvg-skránni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="grundgeving" msd="SFSDar" join="right" lemmaRef="bd:524987">grundgeving</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seyðahald" msd="SNSDar" lemmaRef="bd:583132">seyðahaldi</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="vinnuligur" msd="APSNSN" join="right" lemmaRef="bd:557165">vinnuligt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avgerð" msd="SFSAar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="23.02.2005" msd="NOgnc" join="right">23.02.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="J.Nr" msd="TS" join="right">J.Nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-03-31-21" msd="NOgnc">04-03-31-21</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDar">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="landbúnaður" msd="SMSNar" lemmaRef="bd:566221">landbúnaður</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SMSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tollur" msd="SMSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="avgera" msd="VUAtnp" lemmaRef="bd:575727">avgjørt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="strika" msd="VIAtnp" lemmaRef="bd:549895">strika</w>
+            <w lemma="seyðahald" msd="SNSAAr" lemmaRef="bd:583132">seyðahaldið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skrá" msd="SFSDAr" join="right" lemmaRef="bd:543844">skránni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAAS3" join="right" lemmaRef="bd:576404">varð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seyðahald" msd="SNSNAr" lemmaRef="bd:583132">seyðahaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinnuligur" msd="DNd" lemmaRef="bd:557165">vinnuliga</w>
+            <w lemma="reka" msd="LSNSN" join="right" lemmaRef="bd:576063">rikið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="mótmælti" msd="VNAAS3">mótmælti</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avgerð" msd="SFSDar" join="right" lemmaRef="bd:533493">avgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="grundarlag" msd="SNSAar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" join="right" lemmaRef="bd:576426">siga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="23.02.2005" msd="NOgnc" join="right">23.02.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="J.Nr" msd="TS" join="right">J.Nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="03-03-31-4" msd="NOgnc">03-03-31-4</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDar">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Mvg-uppgerð" msd="TS">Mvg-uppgerðir</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="SFSNar" lemmaRef="bd:513890">litra</w>
+            <w lemma="l" msd="TS" join="right">l</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tollur" msd="SMSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hækka" msd="VUAtnp" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvstøðugur" msd="APSNSD" lemmaRef="bd:554392">sjálvstøðugum</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skatting" msd="SFPAar" join="right" lemmaRef="bd:525839">skattingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-tilsvar" msd="TS">Mvg-tilsvarið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="hækka" msd="LSNSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="tilsvarandi" msd="DNd" join="right" lemmaRef="bd:563902">tilsvarandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mvg-hækking" msd="TS" join="right">mvg-hækkingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="høgur" msd="APSFPN" join="right" lemmaRef="bd:555841">høgar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="fremja" msd="LWFPA" lemmaRef="bd:554157">framdu</w>
+            <w lemma="hækking" msd="SFPAAr" lemmaRef="bd:525081">hækkingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-tilsvar" msd="TS" join="right">mvg-tilsvarinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="23.02.2005" msd="NOgnc" join="right">23.02.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j.nr" msd="TT" join="right">j.nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="04-03-33-8" msd="NOgnc">04-03-33-8</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDar">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Skrásetingargjald" msd="SNSNar">Skrásetingargjald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="SFSNar">§</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="motorakfar" msd="SFPDar" lemmaRef="bd:537884">motorakførum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kærur" msd="SMSNar" lemmaRef="bd:554957">Kærari</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="biðja" msd="VUAtnp" lemmaRef="bd:576202">biðið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="avgera" msd="LSNSA" lemmaRef="bd:575727">avgjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="september" msd="SMSDar" lemmaRef="bd:565637">september</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skrásetingargjald" msd="SNSAar">skrásetingargjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="motorakfar" msd="SNSDar" lemmaRef="bd:537884">motorakfari</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr" join="right">avgjaldskærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærunevnd" msd="SFSNAr" lemmaRef="bd:534453">Kærunevndin</w>
+            <w lemma="ganga" msd="VNAAS3" lemmaRef="bd:576001">gekk</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="umbøn" msd="SFSDAr" lemmaRef="bd:536456">umbønini</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="møti" msd="SNSDar" join="right" lemmaRef="bd:572642">møti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAAS3" join="right" lemmaRef="bd:576404">varð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nýggjur" msd="APWFPN" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="grundgeving" msd="SFPNAr" lemmaRef="bd:524987">grundgevingarnar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýggjur" msd="APWFPN" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="ávirkan" msd="SFSAar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00189.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00189.xml
new file mode 100644
index 0000000000000000000000000000000000000000..6c083ad6b09ec9a672d69fde93682e920a7c7e33
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00189.xml
@@ -0,0 +1,488 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-9273caca7ef68476" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="259" xml:lang="en">259 words</measure>
+        <measure unit="tokens" quantity="298" xml:lang="en">298 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-9273caca7ef68476</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1776/samandráttur-29-11-2006.docx?s=Zpv9DQa_PLvu-R5N7AbrgQRD5G8</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1776/samandr%C3%A1ttur-29-11-2006.docx?s=Zpv9DQa_PLvu-R5N7AbrgQRD5G8</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="2" />
+          <tagUsage gi="pc" occurs="39" />
+          <tagUsage gi="s" occurs="12" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="259" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="29." msd="NOgnc">29.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="29." msd="NOgnc">29.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2006" msd="NOgnc" join="right">2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="06-02-23-24" msd="NOgnc">06-02-23-24</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="samdøgurfráttur" msd="SMSNar">samdøgurfráttur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="33" msd="NOgnc">33</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+            <w lemma="draga" msd="VUAtnp" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="samdøgursfrádráttur" msd="SMSAar">samdøgursfrádrátt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="225" msd="NOgnc">225</w>
+            <w lemma="dagur" msd="SMPAar" join="right" lemmaRef="bd:568412">dagar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="67.500" msd="NOgnc" join="right">67.500</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lækka" msd="VNAAS3" lemmaRef="bd:549976">lækkaði</w>
+            <w lemma="frádráttur" msd="SMSAAr" lemmaRef="bd:567649">frádráttin</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skjalprógva" msd="VUAtnp" lemmaRef="bd:552750">skjalprógvað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="kæra" msd="LSFSN" lemmaRef="bd:553390">kærd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APWFSA" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSAaP" join="right">Skattakærunevnd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="29." msd="NOgnc">29.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2006" msd="NOgnc" join="right">2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="06-02-23-24" msd="NOgnc">06-02-23-24</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fyrning" msd="SFSNar" lemmaRef="bd:524921">fyrning</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samb" msd="SNSDar">samb</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="luttøka" msd="SFSAar" lemmaRef="bd:521337">luttøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partsreiðarí" msd="SNSDar" lemmaRef="bd:570786">partsreiðaríi</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNAr">skattstovan</w>
+            <w lemma="nokta" msd="VNAAS3" lemmaRef="bd:552419">noktaði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inntøkuár" msd="SNSAAr" lemmaRef="bd:515493">inntøkuárið</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="160.000" msd="NOgnc">160.000</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="luttøka" msd="SFSAar" lemmaRef="bd:521337">luttøku</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partsreiðari" msd="SMSNar" lemmaRef="bd:546931">partsreiðari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partsreiðarí" msd="SNSDar" join="right" lemmaRef="bd:570786">partsreiðaríi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="kæra" msd="LSFSN" join="right" lemmaRef="bd:553390">kærd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kæruviðgerð" msd="SFSNAr">kæruviðgerðin</w>
+            <w lemma="enda" msd="VNAAS3" lemmaRef="bd:549452">endaði</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eystari" msd="SMSNaP" lemmaRef="bd:559300">Eystari</w>
+            <w lemma="landsrættur" msd="SMSNaP">Landsrættur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="dómur" msd="SMSDar" lemmaRef="bd:542633">dómi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="heimvísti" msd="VNAAS3">heimvísti</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDar">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">Undir</w>
+            <w lemma="nýggjur" msd="APWFSD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="viðgerð" msd="SFSDAr" lemmaRef="bd:536643">viðgerðini</w>
+            <w lemma="siga" msd="VNAAS3" lemmaRef="bd:576426">segði</w>
+            <w lemma="økisskrivstova" msd="SFSNAr" join="right">økisskrivstovan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="smb." msd="TS">smb.</w>
+            <w lemma="Avskrivingarlóg" msd="SFSDAr">Avskrivingarlógini</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc" join="right">12</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jvb" msd="TS" join="right">jvb</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skjalprógva" msd="APWMSD" lemmaRef="bd:552750">skjalprógvaða</w>
+            <w lemma="hall" msd="SNSDAr" join="right" lemmaRef="bd:538004">hallinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tvang" msd="SMSAar" join="right">tvang</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvs." msd="TS">tvs.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1980" msd="NOgnc" join="right">1980</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="krav" msd="SNSNAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fevna" msd="LSNSN" lemmaRef="bd:553332">fevnt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPGar" lemmaRef="bd:517748">ára</w>
+            <w lemma="fyrningarfreist" msd="SFSDAr" lemmaRef="bd:534040">fyrningarfreistini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1908-lóg" msd="NOgnc" join="right">1908-lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNAr">skattstovan</w>
+            <w lemma="avvísti" msd="VNAAS3">avvísti</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="krav" msd="SNSAAr" lemmaRef="bd:537766">kravið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fyrnaður" msd="LSMSN" join="right" lemmaRef="bd:580243">fyrnaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="kæra" msd="LSFSN" lemmaRef="bd:553390">kærd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APWFSA" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSAAr" join="right">skattakærunevndina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="heimvísti" msd="VNAAS3">heimvísti</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="økisskrivstova" msd="SFSDAr" join="right">økisskrivstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAr">skattakærunevndini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDAr">skattstovuni</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fyrnaður" msd="LSNSN" join="right" lemmaRef="bd:580243">fyrnað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00193.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00193.xml
new file mode 100644
index 0000000000000000000000000000000000000000..83452a88ba16b2c59e3a26748a32262d182c79de
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00193.xml
@@ -0,0 +1,5894 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-955cfa86b11399de" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="4730" xml:lang="en">4730 words</measure>
+        <measure unit="tokens" quantity="5435" xml:lang="en">5435 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-955cfa86b11399de</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/rvyiau30/tviskattasattmali-vid-bretsku-jomfruoyggjarnar-skjal-6.pdf?s=2OSU_rbuYAyTbuPkvEa-70f_-Lg</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="10" />
+          <tagUsage gi="pc" occurs="705" />
+          <tagUsage gi="s" occurs="139" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="4730" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="167" msd="NOgnc">167</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Áki" msd="SMSNaP" lemmaRef="bd:514078">Áki</w>
+            <w lemma="Johansen" msd="SgncaP">Johansen</w>
+            <w lemma="Paula" msd="SFSAaP" lemmaRef="bd:526907">Paula</w>
+            <w lemma="Ann" msd="SFSAaP" lemmaRef="bd:576391">Ann</w>
+            <w lemma="Cox" msd="SgncaP">Cox</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="VNAPS3" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">STJÓRNINA</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">BRETSKU</w>
+            <w lemma="JOMFRÚoyggj" msd="SFPDAr">JOMFRÚOYGGJUNUM</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">UMBÝTI</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="upplýsing" msd="APSFPD" lemmaRef="bd:526334">UPPLÝSINGUM</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">SKATTUM</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAP" lemmaRef="bd:536137">Stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="“" msd="KQ" join="both">“</pc>
+            <w lemma="samtykkja" msd="Adegnc" join="left" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" join="right" lemmaRef="bd:532202">partarnir</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðurkenna" msd="VNAPP3" lemmaRef="bd:553881">viðurkenna</w>
+            <w lemma="tørvur" msd="SMSAAr" lemmaRef="bd:531911">tørvin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samstarv" msd="SNSDar" lemmaRef="bd:537218">samstarvi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="revsiverdur" msd="APSNPD" lemmaRef="bd:579417">revsiverdum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="borgarligur" msd="APSNPD" lemmaRef="bd:556659">borgarligum</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">Samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">leingi</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="virkin" msd="APSMPN" lemmaRef="bd:581516">virknir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="roynd" msd="SFPDar" lemmaRef="bd:535147">royndum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stríða" msd="VIMtnp" lemmaRef="bd:553678">stríðast</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="fíggjarligur" msd="APSNPD" lemmaRef="bd:556661">fíggjarligum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lógarbrot" msd="SNPDar" join="right" lemmaRef="bd:515985">lógarbrotum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DNd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stríða" msd="VIMtnp" lemmaRef="bd:553678">stríðast</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="fígging" msd="SFSDar" lemmaRef="bd:524922">fígging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="yvirgangur" msd="SMSDar" join="right" lemmaRef="bd:531577">yvirgangi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðurkenna" msd="LSNSN" join="right" lemmaRef="bd:553881">viðurkent</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSFSN" lemmaRef="bd:555104">før</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samráðast" msd="VIMtnp" lemmaRef="bd:553721">samráðast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samtykkja" msd="VIAtnp" lemmaRef="bd:554136">samtykkja</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skattaupplýsingarumbýtingaravtalu" msd="SFSAar">skattaupplýsingarumbýtingaravtalu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðurkenna" msd="LSNSN" join="right" lemmaRef="bd:553881">viðurkent</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bretskur" msd="APWFPN" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPNAP">Jomfrúoyggjarnar</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <w lemma="binda" msd="VNAAP3" lemmaRef="bd:575935">bundu</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="formligur" msd="APSFSA" lemmaRef="bd:556572">formliga</w>
+            <w lemma="skrivligur" msd="APSFSA" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mannagongd" msd="SFPAAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="gjøgnumskygni" msd="SNSDar" lemmaRef="bd:573538">gjøgnumskygni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFSDar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fyriskipan" msd="SFSDAP" lemmaRef="bd:534037">Fyriskipaninini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="búskaparsamstarv" msd="SNSDar">búskaparsamstarvi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="–" msd="KO" join="right">–</pc>
+            <w lemma="menning" msd="SFSDar" join="left" lemmaRef="bd:525408">menning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="OECD" msd="SgncaP" join="both">OECD</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samsvara" msd="DNd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="virkin" msd="APSMSA" lemmaRef="bd:581516">virknan</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="heimsumfatandi" msd="Adegnc" lemmaRef="bd:563996">heimsumfatandi</w>
+            <w lemma="for" msd="SNSDAr" lemmaRef="bd:538620">foruminum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skatting" msd="SFSAar" join="right" lemmaRef="bd:525839">skatting</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="økja" msd="VIAtnp" lemmaRef="bd:554078">økja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="yrkisorð" msd="SNPAAr" lemmaRef="bd:517712">yrkisorðini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umstøður" msd="SFPAAr" join="right" lemmaRef="bd:569238">umstøðurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stýra" msd="VNAPP3" lemmaRef="bd:553429">stýra</w>
+            <w lemma="umbýti" msd="SNSDAr" lemmaRef="bd:573143">umbýtinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFSDar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="viðurkenna" msd="VNAPP3" join="right" lemmaRef="bd:553881">viðurkenna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fiskirannsóknarferð" msd="SFSDar" join="both">fiskirannsóknarferð</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="168" msd="NOgnc">168</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="samtykkja" msd="VUAtnp" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skylda" msd="SFPAar" lemmaRef="bd:522870">skyldur</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="Nýtsluumráði" msd="SNSNar">Nýtsluumráði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="hjálp" msd="SFSAar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="halda" msd="VNMPP3" lemmaRef="bd:576164">haldast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSAAr" lemmaRef="bd:521405">lóggávuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umfata" msd="Adegnc" lemmaRef="bd:552333">umfatandi</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="halda" msd="LSFPN" lemmaRef="bd:576164">hildnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="áseting" msd="SFSAar" join="right" lemmaRef="bd:526495">áseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="líkning" msd="SFSAar" join="right" lemmaRef="bd:525354">líkning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="staðfesting" msd="SFSAar" join="right" lemmaRef="bd:525995">staðfesting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvingsilsfulnaður" msd="SMSAar" join="right">tvingsilsfulnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innkrevjing" msd="SFSAar" lemmaRef="bd:525119">innkrevjing</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattakrav" msd="SNPDar">skattakrøvum</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="sovorðin" msd="APSMPA" lemmaRef="bd:582466">sovorðnar</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kanning" msd="SFSAAr" lemmaRef="bd:525157">kanningina</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættarsókn" msd="SFSAAr" lemmaRef="bd:535184">rættarsóknina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tílíkur" msd="PIMpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">Upplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="umbýttar" msd="LSFPN">umbýttar</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="viðfarin" msd="LSFPN" lemmaRef="bd:581684">viðfarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trúnaður" msd="SMSDar" lemmaRef="bd:566510">trúnaði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSNSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="lógarøki" msd="SNSNar">Lógarøki</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="hóskiligur" msd="APSFSA" lemmaRef="bd:556205">hóskiliga</w>
+            <w lemma="fremjing" msd="SFSAar" lemmaRef="bd:524872">fremjing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="møguligur" msd="DNd" join="right" lemmaRef="bd:557122">møguliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="útvega" msd="LSFSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="viðvíkja" msd="VNAPP3" join="right" lemmaRef="bd:575832">viðvíkja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMSNar" lemmaRef="bd:547226">ríkisborgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMSNar" lemmaRef="bd:547226">ríkisborgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tak" msd="SNSGar" lemmaRef="bd:537358">taks</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landøki" msd="SNSDAr" join="right" lemmaRef="bd:530010">landøkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lógarøki" msd="SNSDAr">lógarøkinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMPNAr" join="right" lemmaRef="bd:531119">Skattirnir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="inntøkuskattur" msd="SMSNar" lemmaRef="bd:531109">inntøkuskattur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="income" msd="F" join="left">income</w>
+            <w lemma="tax" msd="F" join="right">tax</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="lønarskattur" msd="SMSNar">lønarskattur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="payroll" msd="F" join="left">payroll</w>
+            <w lemma="tax" msd="F" join="right">tax</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="iii" msd="TS" join="right">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ognarskattur" msd="SMSNar">ognarskattur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="property" msd="F" join="left">property</w>
+            <w lemma="tax" msd="F" join="right">tax</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="VAT" msd="TS" join="both">VAT</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="sl" msd="SNSAar">sl</w>
+            <w lemma="ag" msd="SNSAar">ag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útskriva" msd="LSMPN" lemmaRef="bd:552778">útskrivaðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagfestingardagur" msd="SMSAAr" join="right">dagfestingardagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="undirskriva" msd="LSFSN" join="right" lemmaRef="bd:552787">undirskrivað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ískoyti" msd="SNSNar" lemmaRef="bd:573293">ískoyti</w>
+            <w lemma="ti" msd="DGd">ti</w>
+            <w lemma="l" msd="SNPAar">l</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="onkur" msd="PIMpSA" lemmaRef="bd:587900">onkran</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMPDAr" join="right" lemmaRef="bd:531119">skattunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSMPN" lemmaRef="bd:553339">nevndir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="a" msd="PIFpPA">a</w>
+            <w lemma="llar" msd="PIFpPA">llar</w>
+            <w lemma="munandi" msd="Adegnc" lemmaRef="bd:563842">munandi</w>
+            <w lemma="broyting" msd="SFPAar" lemmaRef="bd:524586">broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattaáseting" msd="SFSDAr">skattaásetingini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilhoyra" msd="Adegnc" lemmaRef="bd:553380">tilhoyrandi</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSFPN" lemmaRef="bd:552333">umfataðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">Allýsingar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="169" msd="NOgnc">169</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="bretskur" msd="APWFPN" join="left" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPNAP" join="right">Jomfrúoyggjarnar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="landaøki" msd="SNSAAr" lemmaRef="bd:530009">landaøkið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tilskila" msd="LSNSN" lemmaRef="bd:550371">tilskilað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stýrisskipanarlóg" msd="SFSDAr" lemmaRef="bd:536191">stýrisskipanarlógini</w>
+            <w lemma="2007" msd="NOgnc" join="right">2007</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APSNSN" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="landøki" msd="SNSNar" lemmaRef="bd:530010">landøki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="havbotnur" msd="SMSAAr" lemmaRef="bd:539689">havbotnin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSAAr" lemmaRef="bd:536476">undirgrundina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nátturutilfeingi" msd="SNPAar">nátturutilfeingi</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="felagsskapur" msd="SMSNar" join="left" lemmaRef="bd:565933">felagsskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skipan" msd="SFSNar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="felagsíløga" msd="SFSAar" join="right">felagsíløgu</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="miðsavna" msd="APSMPN" lemmaRef="bd:551149">miðsavnaðir</w>
+            <w lemma="íløgumiðil" msd="SMPNar" join="right">íløgumiðlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lógligur" msd="APSMSA" lemmaRef="bd:556108">lógligan</w>
+            <w lemma="formur" msd="SMSAar" join="right" lemmaRef="bd:539438">form</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TT" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattligur" msd="DNd" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="heimila" msd="LSMSN" lemmaRef="bd:550372">heimilaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="umboð" msd="SNSNar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNSAAr" lemmaRef="bd:514788">endamálið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="samtykkja" msd="Adegnc" join="left" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bretskur" msd="APWFPN" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPNAP">Jomfrúoyggjarnar</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="revsilóg" msd="SFPNar" join="both" lemmaRef="bd:535115">revsilógir</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">allar</w>
+            <w lemma="revsilóg" msd="SFPNar" lemmaRef="bd:535115">revsilógir</w>
+            <w lemma="kunngera" msd="LSFPN" lemmaRef="bd:575720">kunngjørdar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="revsilógsavn" msd="SNSDAr">revsilógsavninum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" join="right" lemmaRef="bd:576938">lógum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="h" msd="NRgnc" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="revsiverdur" msd="APSNPN" join="left" lemmaRef="bd:579417">revsiverd</w>
+            <w lemma="skattamál" msd="SNPNar" join="right">skattamál</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="skattamál" msd="SNPNar" join="right">skattamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="tilætlaður" msd="APSFSA" lemmaRef="bd:580010">tilætlaða</w>
+            <w lemma="atferð" msd="SFSAar" join="right" lemmaRef="bd:532500">atferð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="rættarsókn" msd="SFSAar" lemmaRef="bd:535184">rættarsókn</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="revsilóg" msd="SFPDAr" lemmaRef="bd:535115">revsilógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="upplýsing" msd="SFSNar" join="both" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">øll</w>
+            <w lemma="viðurskifti" msd="SNPNar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="boð" msd="SNPNar" join="right" lemmaRef="bd:571129">boð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skjal" msd="SNPNar" lemmaRef="bd:537265">skjøl</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="formur" msd="SMSAar" join="right" lemmaRef="bd:539438">form</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="j" msd="NRgnc" join="right">j</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="tiltak" msd="SNPNar" join="left" lemmaRef="bd:537371">tiltøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggáva</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="reglugerð" msd="SFPNar" lemmaRef="bd:535093">reglugerðir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyrisitingarligur" msd="APSNSN" lemmaRef="bd:556657">fyrisitingarlig</w>
+            <w lemma="starv" msd="SNSNar" join="right" lemmaRef="bd:537306">starvs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættargangsskipan" msd="SFSNar">rættargangsskipan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="umbiðin" msd="APSMSA" lemmaRef="bd:562689">umbidnan</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="førur" msd="APSMSA" lemmaRef="bd:555104">føran</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðin" msd="APWFPN" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPNAr" join="right" lemmaRef="bd:526334">upplýsingarnar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="k" msd="TS" join="right">k</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ríkisborgari" msd="SMSNar" join="both" lemmaRef="bd:547226">ríkisborgari</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP">Jomfrúoyggjarnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="stýrisskipanarlóg" msd="SFSDar" lemmaRef="bd:536191">Stýrisskipanarlóg</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Statutory" msd="F" join="left">Statutory</w>
+            <w lemma="instrument" msd="F" lemmaRef="bd:515496">Instrument</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="No." msd="TT">No.</w>
+            <w lemma="1678" msd="NOgnc" join="right">1678</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="uppihaldsloyvi" msd="SNSAar" lemmaRef="bd:573165">uppihaldsloyvi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="innflytari" msd="SFSDAr" join="right" lemmaRef="bd:545906">innflytara</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="passreglugerð" msd="SFSDAr">passreglugerðini</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="Cap" msd="SgncaP" join="both">Cap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="130" msd="NOgnc" join="right">130</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="lógligur" msd="APSMSN" lemmaRef="bd:556108">lógligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarskapur" msd="SMSNar" join="right">íognarskapur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIMpSN" join="right" lemmaRef="bd:555427">slíkur</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="slíkur" msd="PIFpSN" join="left" lemmaRef="bd:555427">slík</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP" join="right">Jomfrúoyggjunum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="lógligur" msd="APSMSN" lemmaRef="bd:556108">lógligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarskapur" msd="SMSNar" join="right">íognarskapur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIMpSN" join="right" lemmaRef="bd:555427">slíkur</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="slíkur" msd="PIFpSN" join="left" lemmaRef="bd:555427">slík</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="l" msd="NRgnc" join="right">l</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="persónur" msd="SMPNar" join="both" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="samtak" msd="SNSNar" lemmaRef="bd:537219">samtak</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="bólkur" msd="SMSNar" lemmaRef="bd:538987">bólkur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="m" msd="NRgnc" join="right">m</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="týdningarmikil" msd="ASWMSN" join="left" lemmaRef="bd:562488">týdningarmesti</w>
+            <w lemma="partabrævabólkur" msd="SMSNar" join="right">partabrævabólkur</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partabrævabólkur" msd="SMSNAr">partabrævabólkurin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">teir</w>
+            <w lemma="partabræv" msd="SMPNar" join="right" lemmaRef="bd:538228">partabræva</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bólkur" msd="SMPNar" join="right" lemmaRef="bd:538987">bólkar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umboða" msd="VNAPP3" lemmaRef="bd:552947">umboða</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="meiriluti" msd="SMSAar" lemmaRef="bd:546567">meiriluta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="atkvøða" msd="SFPDAr" lemmaRef="bd:519109">atkvøðunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="n" msd="NRgnc" join="right">n</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="almennur" msd="APSMSN" join="left" lemmaRef="bd:561652">almennur</w>
+            <w lemma="felagsíløgugrunnur" msd="SMSNar">felagsíløgugrunnur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">almenn</w>
+            <w lemma="íløguskipan" msd="SFSNar" join="right">íløguskipan</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="felagsíløgugrunnur" msd="SMSNar">felagsíløgugrunnur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="íløguskipan" msd="SFSNar" join="right">íløguskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="keyp" msd="SNSNar" join="right" lemmaRef="bd:515578">keyp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="innloysing" msd="SFSNar">innloysing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="rættindi" msd="SNPDar" lemmaRef="bd:574258">rættindum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskildur" msd="LSNSN" lemmaRef="bd:578744">undirskilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skilligur" msd="DNd" lemmaRef="bd:556541">skilliga</w>
+            <w lemma="avmarka" msd="LSNSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avmarkaður" msd="APSMSA" lemmaRef="bd:579907">avmarkaðan</w>
+            <w lemma="bólkur" msd="SMSAar" lemmaRef="bd:538987">bólk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íleggjari" msd="SMPDar" join="right" lemmaRef="bd:548582">íleggjarum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="o" msd="NOgnc" join="right" lemmaRef="bd:514254">o</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="marknaðarføra" msd="VIMtnp" lemmaRef="bd:553416">marknaðarførast</w>
+            <w lemma="almennur" msd="DNd" join="right" lemmaRef="bd:561652">alment</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="týdningarmikil" msd="ASWMSN" lemmaRef="bd:562488">týdningarmesti</w>
+            <w lemma="partabrævabólkur" msd="SMSNar">partabrævabólkur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skásettur" msd="LSMSN">skásettur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="viðurkenna" msd="LSMSD" lemmaRef="bd:553881">viðurkendum</w>
+            <w lemma="partabrævamarknaður" msd="SMSDar">partabrævamarknaði</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skráseta" msd="LWNPN" lemmaRef="bd:576367">skrásettu</w>
+            <w lemma="partabræv" msd="SNPNAr" lemmaRef="bd:538228">partabrøvini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="fríur" msd="DNd" lemmaRef="bd:563109">frítt</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="keypa" msd="VIMtnp" lemmaRef="bd:553478">keypast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="almenningur" msd="SMSDAr" join="right" lemmaRef="bd:538675">almenninginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="partabræv" msd="SNPNar" lemmaRef="bd:538228">Partabrøv</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="keypa" msd="VIMtnp" lemmaRef="bd:553478">keypast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="almenningur" msd="SMSDAr" join="both" lemmaRef="bd:538675">almenninginum</w>
+            <pc lemma="&quot;" msd="KQ" join="both">"</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="af" msd="DGd">af</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskildur" msd="LSNSN" lemmaRef="bd:578744">undirskilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skilligur" msd="DNd" lemmaRef="bd:556541">skilliga</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avmarka" msd="LSNSN" lemmaRef="bd:550093">avmarkað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="avmarkaður" msd="APSMSA" lemmaRef="bd:579907">avmarkaðan</w>
+            <w lemma="bólkur" msd="SMSAar" lemmaRef="bd:538987">bólk</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íleggjari" msd="SMPDar" join="right" lemmaRef="bd:548582">íleggjarum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="p" msd="TS" join="right">p</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="viðurkenna" msd="LSMSN" join="left" lemmaRef="bd:553881">viðurkendur</w>
+            <w lemma="virðisbrævakeypsskáli" msd="SMSNar" join="right">virðisbrævakeypsskáli</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="virðisbrævakeypsskáli" msd="SMSNar" join="right">virðisbrævakeypsskáli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">Samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="verða" msd="LSMPN" lemmaRef="bd:576404">vorðnir</w>
+            <w lemma="samdur" msd="APSMPN" lemmaRef="bd:578766">samdir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="q" msd="TS" join="right">q</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="umbiðin" msd="APWMSN" join="left" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="biðja" msd="LSMSN" lemmaRef="bd:576202">biðin</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útvega" msd="VUAtnp" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="aftursvar" msd="SNSAar" lemmaRef="bd:574420">aftursvar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umbøn" msd="SFSAar" join="right" lemmaRef="bd:536456">umbøn</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="170" msd="NOgnc">170</w>
+            <w lemma="r" msd="TS" join="right">r</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="umbiðja" msd="Adegnc" join="left" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðin" msd="APWMSA" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="móttaka" msd="VUAtnp" lemmaRef="bd:576121">móttikið</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="s" msd="TS" join="right">s</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="skattur" msd="SMSNar" join="both" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umfataðaur" msd="LSMSN">umfataðaur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skilgreinað" msd="LSNSN">skilgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="skilja" msd="VNMPS3" lemmaRef="bd:576280">skilst</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samanhangur" msd="SMSDAr" join="right" lemmaRef="bd:531998">samanhanginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="mund" msd="SNSAAr" lemmaRef="bd:518347">mundið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="skattalóg" msd="SFPDar" join="right" lemmaRef="bd:535361">skattalógum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ganga" msd="VNAPS3" lemmaRef="bd:576001">gongur</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="umbýti" msd="SNSNar" lemmaRef="bd:573143">Umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSAar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">parti</w>
+            <w lemma="num" msd="SNSDAr">num</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSDar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">Slíkar</w>
+            <w lemma="up" msd="SFPNar">up</w>
+            <w lemma="plýsingar" msd="SFPNar">plýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="atferð" msd="SFSNAr" join="right" lemmaRef="bd:532500">atferðin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kanna" msd="LSNSN" lemmaRef="bd:551005">kannað</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="elva" msd="VUAtnp" lemmaRef="bd:553434">elvt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lógarbrot" msd="SNSAar" lemmaRef="bd:515985">lógarbrot</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="atferð" msd="SFSNar" lemmaRef="bd:532500">atferð</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="framdur" msd="LSFSN" lemmaRef="bd:578764">framd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="umráði" msd="SNSDar" lemmaRef="bd:573148">umráði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" join="right" lemmaRef="bd:576399">hevur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nóg" msd="APSFPN" lemmaRef="bd:587446">nóg</w>
+            <w lemma="nógvur" msd="APSFPN" lemmaRef="bd:578409">nógvar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="førur" msd="APSMSA" lemmaRef="bd:555104">føran</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eftirlíka" msd="VIAtnp" lemmaRef="bd:550222">eftirlíka</w>
+            <w lemma="umbøn" msd="SFSDAr" lemmaRef="bd:536456">umbønini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sk" msd="VNAPS3">sk</w>
+            <w lemma="ala" msd="VNAPS3" lemmaRef="bd:576103">al</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="yrkisorð" msd="SNPAAr" join="right" lemmaRef="bd:517712">yrkisorðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seta" msd="LSNPN" lemmaRef="bd:518954">sett</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="boða" msd="VNAPP3" lemmaRef="bd:552945">boða</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPAar" lemmaRef="bd:573245">viðurskifti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="biðja" msd="VNAPP3" lemmaRef="bd:576202">biðja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tílíkur" msd="PIFpPA" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="umbiðja" msd="LSFPN" lemmaRef="bd:576200">umbidnar</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="umbøn" msd="SFSAAr" lemmaRef="bd:536456">umbønina</w>
+            <w lemma="munagóður" msd="DNd" lemmaRef="bd:559206">munagott</w>
+            <w lemma="framdur" msd="LSFSA" join="right" lemmaRef="bd:578764">framda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="mynduglei" msd="SFSNAr">mynduglei</w>
+            <w lemma="kin" msd="SFSNAr">kin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" join="right" lemmaRef="bd:576399">hevur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nóg" msd="APSFPN" lemmaRef="bd:587446">nóg</w>
+            <w lemma="nógvur" msd="APSFPN" lemmaRef="bd:578409">nógvar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="førur" msd="APSMSA" lemmaRef="bd:555104">føran</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="eftirlíka" msd="VIAtnp" lemmaRef="bd:550222">eftirlíka</w>
+            <w lemma="umbøn" msd="SFSDAr" lemmaRef="bd:536456">umbønini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðin" msd="APWMSN" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innheinting" msd="SFSAar" lemmaRef="bd:525107">innheinting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðin" msd="APWFPA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPAAr" join="right" lemmaRef="bd:526334">upplýsingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="kanska" msd="DNd" lemmaRef="bd:587339">kanska</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VNMPP3" lemmaRef="bd:553611">nýtist</w>
+            <w lemma="slíkur" msd="PIFpPN" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="egin" msd="APWFPA" lemmaRef="bd:581131">egnu</w>
+            <w lemma="skattaáseting" msd="SFPAar" join="right">skattaásetingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="serstakligur" msd="DNd" lemmaRef="bd:556506">serstakliga</w>
+            <w lemma="biðja" msd="VNAPS3" lemmaRef="bd:576202">biður</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="innlendis" msd="SNSGar" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáv" msd="SFSAar">lóggáv</w>
+            <w lemma="u" msd="SFSDar" join="right">u</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skrivligur" msd="APSFPN" lemmaRef="bd:557224">skrivligar</w>
+            <w lemma="vitnisfrágreiðing" msd="SFPNar">vitnisfrágreiðingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vátta" msd="LSNSN" lemmaRef="bd:552656">váttað</w>
+            <w lemma="avrit" msd="SNPNar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upprunaligur" msd="APSFPD" lemmaRef="bd:555959">upprunaligum</w>
+            <w lemma="skráseting" msd="SFPDar" join="right" lemmaRef="bd:525877">skrásetingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tryggja" msd="VIAtnp" lemmaRef="bd:549740">tryggja</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endamál" msd="SNPAAr" lemmaRef="bd:514788">endamálini</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="myndugleiki" msd="SMSAar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="áheitan" msd="SFSDar" join="right" lemmaRef="bd:536716">áheitan</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="bankur" msd="SMPNar" lemmaRef="bd:538753">bankar</w>
+            <w lemma="hava" msd="VNAPP3" join="right" lemmaRef="bd:576399">hava</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">aðrir</w>
+            <w lemma="fíggjarstovnur" msd="SMPNar">fíggjarstovnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PIMpPN" lemmaRef="bd:587907">allir</w>
+            <w lemma="persónur" msd="SMPNar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fulltrúi" msd="SMPNar" lemmaRef="bd:545469">fulltrúar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virðisbrævaumsitari" msd="SMPNar" join="right">virðisbrævaumsitarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="virka" msd="VNAPP3" lemmaRef="bd:550105">virka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="umboðsstova" msd="SFSDar" lemmaRef="bd:523835">umboðsstovu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="bústjóraembæti" msd="SNSDar" join="right">bústjóraembæti</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="kunning" msd="SFSNar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="lógligur" msd="APSMSD" lemmaRef="bd:556108">lógligum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ágóðagevandi" msd="Adegnc">ágóðagevandi</w>
+            <w lemma="ognarrættur" msd="SMSDar">ognarrætti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarfelag" msd="SNPDar" lemmaRef="bd:535861">íognarfeløgum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="persónur" msd="SFPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DNd" join="right" lemmaRef="bd:580204">íroknað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="avmarking" msd="SFPAAr" lemmaRef="bd:524478">avmarkingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognarrættur" msd="SMSAar">ognarrætt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="tílíkur" msd="PIFpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="persónur" msd="SFPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ognarrættarketu" msd="SFSDar" join="right">ognarrættarketu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stór-sam-tøka" msd="SFPAar" join="right">stórsamtøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stovnari" msd="SMPAar" join="right" lemmaRef="bd:547788">stovnarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsitari" msd="SMPAar" join="right" lemmaRef="bd:548243">umsitarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ágóðagegnig" msd="SNPAar">ágóðagegnig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verji" msd="SMPAar" join="right" lemmaRef="bd:513908">verjar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="grunnur" msd="SMPAar" join="right" lemmaRef="bd:569628">grunnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stovnari" msd="SMPAar" join="right" lemmaRef="bd:547788">stovnarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="limur" msd="SMPAar" lemmaRef="bd:565737">limir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ráð" msd="SNSDAr" lemmaRef="bd:571326">ráðnum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="grunnur" msd="SMSAAr" lemmaRef="bd:569628">grunnin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ágóðagegnig" msd="APSNPA">ágóðagegnig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samlíkur" msd="APSFPA" lemmaRef="bd:555419">samlíkar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samtøka" msd="SFPAar" join="right" lemmaRef="bd:522508">samtøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="stór-sam-tøka" msd="SFPNar">stórsamtøkur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="grunnur" msd="SMPNar" join="right" lemmaRef="bd:569628">grunnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" lemmaRef="bd:587248">frammanfyri</w>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setur</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="eingin" msd="PINpSA" lemmaRef="bd:587901">einki</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPAAr" lemmaRef="bd:532202">partarnar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvega" msd="VIAtnp" join="right" lemmaRef="bd:549537">útvega</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="171" msd="NOgnc">171</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognarrættur" msd="SMSAar">ognarrætt</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="rikin" msd="APSNPD" lemmaRef="bd:581328">riknum</w>
+            <w lemma="handilsfelag" msd="SNPDar" lemmaRef="bd:584945">handilsfeløgum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="íløgugrunnur" msd="SMPDar" lemmaRef="bd:565016">íløgugrunnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skipan" msd="SFPDar" join="left" lemmaRef="bd:535389">skipanum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="innheinta" msd="LSFSN" lemmaRef="bd:552490">innheintað</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skap" msd="VIAtnp" lemmaRef="bd:536850">skapa</w>
+            <w lemma="órímiligur" msd="APSMPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFSNar" join="right" lemmaRef="bd:526334">Upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="framman" msd="DNd" lemmaRef="bd:587245">framman</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaskeið" msd="SNSDAr" join="right">skattaskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="niðanfyristandandi" msd="Adegnc" lemmaRef="bd:563629">niðanfyristandandi</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vitast" msd="VIMtnp">vitast</w>
+            <w lemma="frammaundan" msd="DNd">frammaundan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umbøn" msd="SFSAAr" join="right" lemmaRef="bd:536456">umbønina</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samleiki" msd="SMSAAr" lemmaRef="bd:514011">samleikan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="kanna" msd="LSMSN" lemmaRef="bd:551005">kannaður</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rannsaka" msd="LSMSN" join="right" lemmaRef="bd:549865">rannsakaður</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umbiðja" msd="LSFSN" lemmaRef="bd:576200">umbiðin</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skap" msd="SNSAar" lemmaRef="bd:536850">skap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbiðin" msd="APWFSD" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFSDAr" join="right" lemmaRef="bd:526334">upplýsingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="útgreining" msd="SFSAar" lemmaRef="bd:526580">útgreining</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="serstakur" msd="APWNSD" lemmaRef="bd:561161">serstaka</w>
+            <w lemma="eftirsøkta" msd="APWNSD">eftirsøkta</w>
+            <w lemma="próvtilfar" msd="SNSDAr" join="right" lemmaRef="bd:537964">próvtilfarinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PQNpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="forma" msd="SNSDar" lemmaRef="bd:550808">formi</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="heldur" msd="DNS" lemmaRef="bd:586831">helst</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skattaendamálið" msd="SNSNAr" join="right">skattaendamálið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umbi" msd="LSFSN">umbi</w>
+            <w lemma="ðin" msd="SFSNAr">ðin</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="orsøkirnar" msd="SFPNAr">orsøkirnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbiðin" msd="APWFSN" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="halda" msd="LSFSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umsiting" msd="SFSAAr" lemmaRef="bd:526270">umsitingina</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útinning" msd="SFSAAr" lemmaRef="bd:526584">útinningina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="orsøkir" msd="SFPNar">orsøkir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" join="right" lemmaRef="bd:576164">halda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbiðja" msd="LWFSN" lemmaRef="bd:576200">umbidna</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingi</w>
+            <w lemma="n" msd="SNSNAr">n</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="finna" msd="VIAtnp" lemmaRef="bd:575902">finna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landaøki" msd="SNSDAr" lemmaRef="bd:530009">landaøkinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="e" msd="DId">e</w>
+            <w lemma="lla" msd="DNd">lla</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="lógarøki" msd="SNSAAr">lógarøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NRgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="langur" msd="DNd" lemmaRef="bd:564185">langt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kunnugur" msd="APSNSN" join="right" lemmaRef="bd:554334">kunnugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="halda" msd="LSMSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="umbiðin" msd="APWFSA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="frágreiðing" msd="SFSAar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsva" msd="SNSDar">samsva</w>
+            <w lemma="ri" msd="SNSDar">ri</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lóg" msd="SFPAAr" lemmaRef="bd:576938">lógirnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsitingarmannagongd" msd="SFPAAr">umsitingarmannagongdirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" join="right" lemmaRef="bd:513694">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="umbiðja" msd="LWFPN" lemmaRef="bd:576200">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="lógarøki" msd="SNSAAr">lógarøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">veri</w>
+            <w lemma="ð" msd="LSMSN">ð</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="arbeiðsháttur" msd="SMSDar" lemmaRef="bd:567482">arbeiðshátti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umsitingarligur" msd="APSFSD" lemmaRef="bd:556658">umsitingarligari</w>
+            <w lemma="mannagongd" msd="SFSDar" join="right" lemmaRef="bd:534740">mannagongd</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="h" msd="NRgnc" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="váttan" msd="SFSAar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="troyta" msd="VUAtnp" lemmaRef="bd:553584">troytt</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="tøkur" msd="APSMPA" lemmaRef="bd:555502">tøkar</w>
+            <w lemma="miðil" msd="SMPAar" lemmaRef="bd:582990">miðlar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWNSD" lemmaRef="bd:581131">egna</w>
+            <w lemma="landaøki" msd="SNSDar" lemmaRef="bd:530009">landaøki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="utta" msd="DGd">utta</w>
+            <w lemma="n" msd="DNd">n</w>
+            <w lemma="hann" msd="PPM3PA" join="right" lemmaRef="bd:513684">teir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="atvold" msd="SNSNar" lemmaRef="bd:533489">atvold</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="órímiligur" msd="APSFPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPNar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðin" msd="APWFPA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="skjótt" msd="DNd" lemmaRef="bd:564433">skjótt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vissa" msd="VIAtnp" lemmaRef="bd:552244">vissa</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skjótur" msd="APSFSA" lemmaRef="bd:555737">skjóta</w>
+            <w lemma="avgreiðsla" msd="SFSAar" join="right" lemmaRef="bd:519125">avgreiðslu</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="váttta" msd="VIAtnp">váttta</w>
+            <w lemma="móttøka" msd="SFSAar" lemmaRef="bd:521723">móttøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="varugur" msd="APSMSA" lemmaRef="bd:554346">varugan</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="nakar" msd="PINpSN" lemmaRef="bd:587899">nakað</w>
+            <w lemma="vanta" msd="VNAPS3" lemmaRef="bd:552473">vantar</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="NOgnc" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="umbiðin" msd="APWFSA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="90" msd="NOgnc">90</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="forðing" msd="SFPNar" lemmaRef="bd:524854">forðingar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" join="right" lemmaRef="bd:566866">vega</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="sýta" msd="VNAPS3" lemmaRef="bd:553624">sýtir</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="greiða" msd="VIAtnp" lemmaRef="bd:553662">greiða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="orsøka" msd="SFPDAr">orsøkunum</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hví" msd="DNd" lemmaRef="bd:587313">hví</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="forðing" msd="SFPAAr" join="right" lemmaRef="bd:524854">forðingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sýting" msd="SFSAAr" join="right" lemmaRef="bd:526115">sýtingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="172" msd="NOgnc">172</w>
+            <w lemma="Skattarannsókn" msd="SFPNar">Skattarannsóknir</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="umbiðin" msd="APWMSN" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rímuligt" msd="APSNSA">rímuligt</w>
+            <w lemma="skotbrá" msd="SNSAar" lemmaRef="bd:570713">skotbrá</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="umboð" msd="SNPDar" lemmaRef="bd:571401">umboðum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rannsaka" msd="VIAtnp" lemmaRef="bd:549865">rannsaka</w>
+            <w lemma="skráseting" msd="SFPAar" lemmaRef="bd:525877">skrásetingar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skrivligur" msd="APSFSD" lemmaRef="bd:557224">skrivligari</w>
+            <w lemma="váttan" msd="SFSDar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fundur" msd="SMSDAr" lemmaRef="bd:565701">fundinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="avvarðandi" msd="Adegnc" lemmaRef="bd:564109">avvarðandi</w>
+            <w lemma="persónur" msd="SMPAAr" join="right" lemmaRef="bd:540818">persónarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">Eftir</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="sín" msd="PEF3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="umboð" msd="SNPDar" lemmaRef="bd:571401">umboðum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="staður" msd="SMSGar" lemmaRef="bd:566929">staðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="skattarannsókn" msd="SFSDar">skattarannsókn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="umbøn" msd="SFSNAr" join="right" lemmaRef="bd:536456">umbønin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSFSN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="grei" msd="SFSDar">grei</w>
+            <w lemma="n" msd="SFSDar" join="right">n</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ganga" msd="LSMSN" lemmaRef="bd:576001">gingin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="møti" msd="SNSDar" join="right" lemmaRef="bd:572642">møti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="kanning" msd="SFSAar" lemmaRef="bd:525157">kanningi</w>
+            <w lemma="na" msd="SFSAAr" join="right">na</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="skjótt" msd="DNd" lemmaRef="bd:564433">skjótt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="bera" msd="VNAPS3" join="right" lemmaRef="bd:576019">ber</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stað" msd="SNSAar" lemmaRef="bd:535747">stað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kanning" msd="SFSDAr" join="right" lemmaRef="bd:525157">kanningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="kanning" msd="SFSAAr" join="right" lemmaRef="bd:525157">kanningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpPN" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="rættargongd" msd="SFPNar" lemmaRef="bd:535181">rættargongdir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSFPN" lemmaRef="bd:554166">kravdar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útinning" msd="SFSAar" lemmaRef="bd:526584">útinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="rannsókn" msd="SFSDAr" join="right" lemmaRef="bd:535082">rannsóknini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Alla</w>
+            <w lemma="r" msd="SFPNar">r</w>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">avgerðir</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="útinning" msd="SFSDar" lemmaRef="bd:526584">útinning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattarann" msd="SMSAAr" join="right">skattarann</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sókn" msd="SNPNAr" lemmaRef="bd:536237">sóknini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">part</w>
+            <w lemma="inum" msd="SMSDAr" join="right">inum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="rannsókn" msd="SFSAAr" lemmaRef="bd:535082">rannsóknina</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="sín" msd="PEF3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="innlendis" msd="SNSDar" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóg" msd="SFPDar" join="right" lemmaRef="bd:576938">lógum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="møguleiki" msd="SMSNar" lemmaRef="bd:513882">Møguleiki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sýta" msd="VIAtnp" lemmaRef="bd:553624">sýta</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sýta" msd="VIAtnp" lemmaRef="bd:553624">sýta</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="hjálp" msd="SFSAar" join="right" lemmaRef="bd:534253">hjálp</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sa" msd="SNSDar">sa</w>
+            <w lemma="msvari" msd="SNSDar">msvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="troyta" msd="VUAtnp" lemmaRef="bd:553584">troytt</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="tøkur" msd="APSMPA" lemmaRef="bd:555502">tøkar</w>
+            <w lemma="miðil" msd="SMPAar" lemmaRef="bd:582990">miðlar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWNSD" lemmaRef="bd:581131">egna</w>
+            <w lemma="landøki" msd="SNSDar" lemmaRef="bd:530010">landøki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="afturkrav" msd="SNSNar">afturkrav</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tílíkur" msd="PIMpPA" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="miðil" msd="SMPAar" lemmaRef="bd:582990">miðlar</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="skaptur" msd="VUAtnp" lemmaRef="bd:560968">skapt</w>
+            <w lemma="órímiligur" msd="APSMPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="avdúking" msd="SFSNAr" lemmaRef="bd:524459">avdúkingin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbiðin" msd="APWFSD" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFSDAr" lemmaRef="bd:526334">upplýsingini</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stríð" msd="SNSDar" lemmaRef="bd:571369">stríð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="almennur" msd="APSNPA" lemmaRef="bd:561652">almenn</w>
+            <w lemma="atlit" msd="SNPAar" lemmaRef="bd:517918">atlit</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ordre" msd="F" join="left">ordre</w>
+            <w lemma="public" msd="F" join="right">public</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="nakar" msd="PIFpSA" lemmaRef="bd:587899">nakra</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útflýggja" msd="VIAtnp" lemmaRef="bd:549766">útflýggja</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="avdúka" msd="VUAtnp" lemmaRef="bd:550256">avdúkað</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="vinnuligur" msd="APSMSA" join="right" lemmaRef="bd:557165">vinnuligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handilsrakstrarligan" msd="APSMSA" join="right">handilsrakstrarligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ídnaðarligur" msd="APSMSA" join="right" lemmaRef="bd:556705">ídnaðarligan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handilsligur" msd="APSMSA" lemmaRef="bd:556960">handilsligan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="yrkisligur" msd="APSMSA" lemmaRef="bd:556867">yrkisligan</w>
+            <w lemma="loynidómur" msd="SMSAar" lemmaRef="bd:540309">loynidóm</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="framleiðsluháttur" msd="SMSAar" join="right">framleiðsluhátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">Upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nevna" msd="LSFPN" lemmaRef="bd:553339">nevndar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="orsøk" msd="SFSDar">orsøk</w>
+            <w lemma="útgera" msd="VIAtnp">útgera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="slíkur" msd="PIMpSA" lemmaRef="bd:555427">slíkan</w>
+            <w lemma="loynidómur" msd="SMSAar" lemmaRef="bd:540309">loynidóm</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="framleiðsluátt" msd="SFSAar" join="right">framleiðsluátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="áleggja" msd="VIAtnp" lemmaRef="bd:576273">áleggja</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="par" msd="SNSAar" lemmaRef="bd:577183">par</w>
+            <w lemma="ti" msd="SNSDar">ti</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="bera" msd="VUAtnp" lemmaRef="bd:576019">borið</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samskifti" msd="SNSAar" lemmaRef="bd:572800">samskifti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="trúnaður" msd="SMSDar" lemmaRef="bd:566510">trúnaði</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="viðskiftafólk" msd="SNSAar" lemmaRef="bd:517678">viðskiftafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fulltrúi" msd="SMSAar" join="right" lemmaRef="bd:545469">fulltrúa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sakførari" msd="SMSAar" lemmaRef="bd:547276">sakførara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættarløgfrøðingur" msd="SMSAar" join="right">rættarløgfrøðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="slíkur" msd="PINpPN" lemmaRef="bd:555427">slík</w>
+            <w lemma="samskifti" msd="SNPNar" lemmaRef="bd:572800">samskifti</w>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leita" msd="VIAtnp" lemmaRef="bd:552369">leita</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="lógarráðgeving" msd="SFSAar">lógarráðgeving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umhugsaður" msd="APSFPA" lemmaRef="bd:580608">umhugsaðar</w>
+            <w lemma="løgligur" msd="APSFPA" lemmaRef="bd:556113">løgligar</w>
+            <w lemma="atferð" msd="SFPAar" join="right">atferðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFSNar" join="right" lemmaRef="bd:526334">Upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="goyma" msd="LSFSN" lemmaRef="bd:553294">goymd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="lógarbrot" msd="SNPAar" lemmaRef="bd:515985">lógarbrot</w>
+            <w lemma="kemu" msd="VNAPP3">kemu</w>
+            <w lemma="r" msd="DNd">r</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="løgligur" msd="APSNPA" lemmaRef="bd:556113">løglig</w>
+            <w lemma="framíhjárættindi" msd="SNPAar" join="right" lemmaRef="bd:574229">framíhjárættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="gein" msd="SFSDar">gein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="forða" msd="VIAtnp" lemmaRef="bd:552974">forða</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fulltrúi" msd="SMSDar" join="right" lemmaRef="bd:545469">fulltrúa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sakførari" msd="SMSDar" lemmaRef="bd:547276">sakførara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættarløgfrøðingur" msd="SMSDar">rættarløgfrøðingi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="viðskiftafólk" msd="SNSDar" join="right" lemmaRef="bd:517678">viðskiftafólki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="slíkur" msd="PINpSN" lemmaRef="bd:555427">slíkt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="elva" msd="VUAtnp" lemmaRef="bd:553434">elvt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="løgligur" msd="APWNPD" lemmaRef="bd:556113">løgligu</w>
+            <w lemma="framíhjárættindi" msd="SNPDAr" join="right" lemmaRef="bd:574229">framíhjárættindini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ognarrættur" msd="SMSAar">ognarrætt</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="rikin" msd="APSNPD" lemmaRef="bd:581328">riknum</w>
+            <w lemma="handilsfelag" msd="SNPDar" lemmaRef="bd:584945">handilsfeløgum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="íløgugrunnur" msd="SMPDar" lemmaRef="bd:565016">íløgugrunnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skipan" msd="SFPDar" join="left" lemmaRef="bd:535389">skipanum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="innheinta" msd="LSFSN" lemmaRef="bd:552490">innheintað</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skap" msd="VIAtnp" lemmaRef="bd:536850">skapa</w>
+            <w lemma="órímiligur" msd="APSMPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPAar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFSNar" join="right" lemmaRef="bd:526334">Upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="framman" msd="DNd" lemmaRef="bd:587245">framman</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaskeið" msd="SNSDAr" join="right">skattaskeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="niðanfyristandandi" msd="Adegnc" lemmaRef="bd:563629">niðanfyristandandi</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vitast" msd="VIMtnp">vitast</w>
+            <w lemma="frammaundan" msd="DNd">frammaundan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umbøn" msd="SFSAAr" join="right" lemmaRef="bd:536456">umbønina</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samleiki" msd="SMSAAr" lemmaRef="bd:514011">samleikan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="kanna" msd="LSMSN" lemmaRef="bd:551005">kannaður</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rannsaka" msd="LSMSN" join="right" lemmaRef="bd:549865">rannsakaður</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tíðarskeið" msd="SNSAAr" join="right" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umbiðja" msd="LSFSN" lemmaRef="bd:576200">umbiðin</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skap" msd="SNSAar" lemmaRef="bd:536850">skap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbiðin" msd="APWFSD" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFSDAr" join="right" lemmaRef="bd:526334">upplýsingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="útgreining" msd="SFSAar" lemmaRef="bd:526580">útgreining</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="serstakur" msd="APWNSD" lemmaRef="bd:561161">serstaka</w>
+            <w lemma="eftirsøkta" msd="APWNSD">eftirsøkta</w>
+            <w lemma="próvtilfar" msd="SNSDAr" join="right" lemmaRef="bd:537964">próvtilfarinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PQNpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="forma" msd="SNSDar" lemmaRef="bd:550808">formi</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="heldur" msd="DNS" lemmaRef="bd:586831">helst</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skattaendamálið" msd="SNSNAr" join="right">skattaendamálið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umbi" msd="LSFSN">umbi</w>
+            <w lemma="ðin" msd="SFSNAr">ðin</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="orsøkirnar" msd="SFPNAr">orsøkirnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbiðin" msd="APWFSN" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="halda" msd="LSFSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umsiting" msd="SFSAAr" lemmaRef="bd:526270">umsitingina</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útinning" msd="SFSAAr" lemmaRef="bd:526584">útinningina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="orsøkir" msd="SFPNar">orsøkir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" join="right" lemmaRef="bd:576164">halda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbiðja" msd="LWFSN" lemmaRef="bd:576200">umbidna</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingi</w>
+            <w lemma="n" msd="SNSNAr">n</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="finna" msd="VIAtnp" lemmaRef="bd:575902">finna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="landaøki" msd="SNSDAr" lemmaRef="bd:530009">landaøkinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="e" msd="DId">e</w>
+            <w lemma="lla" msd="DNd">lla</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="lógarøki" msd="SNSAAr">lógarøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NRgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="langur" msd="DNd" lemmaRef="bd:564185">langt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kunnugur" msd="APSNSN" join="right" lemmaRef="bd:554334">kunnugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="persónur" msd="SMSDar" join="right" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="halda" msd="LSMSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="umbiðin" msd="APWFSA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="frágreiðing" msd="SFSAar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umbøn" msd="SFSNAr" lemmaRef="bd:536456">umbønin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsva" msd="SNSDar">samsva</w>
+            <w lemma="ri" msd="SNSDar">ri</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lóg" msd="SFPAAr" lemmaRef="bd:576938">lógirnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsitingarmannagongd" msd="SFPAAr">umsitingarmannagongdirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" join="right" lemmaRef="bd:513694">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="umbiðja" msd="LWFPN" lemmaRef="bd:576200">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="lógarøki" msd="SNSAAr">lógarøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">veri</w>
+            <w lemma="ð" msd="LSMSN">ð</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="lóg" msd="SFPDAr" lemmaRef="bd:576938">lógunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="arbeiðsháttur" msd="SMSDar" lemmaRef="bd:567482">arbeiðshátti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umsitingarligur" msd="APSFSD" lemmaRef="bd:556658">umsitingarligari</w>
+            <w lemma="mannagongd" msd="SFSDar" join="right" lemmaRef="bd:534740">mannagongd</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="h" msd="NRgnc" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="váttan" msd="SFSAar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="troyta" msd="VUAtnp" lemmaRef="bd:553584">troytt</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="tøkur" msd="APSMPA" lemmaRef="bd:555502">tøkar</w>
+            <w lemma="miðil" msd="SMPAar" lemmaRef="bd:582990">miðlar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWNSD" lemmaRef="bd:581131">egna</w>
+            <w lemma="landaøki" msd="SNSDar" lemmaRef="bd:530009">landaøki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="utta" msd="DGd">utta</w>
+            <w lemma="n" msd="DNd">n</w>
+            <w lemma="hann" msd="PPM3PA" join="right" lemmaRef="bd:513684">teir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="atvold" msd="SNSNar" lemmaRef="bd:533489">atvold</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="órímiligur" msd="APSFPA" lemmaRef="bd:556246">órímiligar</w>
+            <w lemma="trupulleiki" msd="SMPNar" join="right" lemmaRef="bd:513812">trupulleikar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="umbiðin" msd="APWFPA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="skjótt" msd="DNd" lemmaRef="bd:564433">skjótt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vissa" msd="VIAtnp" lemmaRef="bd:552244">vissa</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skjótur" msd="APSFSA" lemmaRef="bd:555737">skjóta</w>
+            <w lemma="avgreiðsla" msd="SFSAar" join="right" lemmaRef="bd:519125">avgreiðslu</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="váttta" msd="VIAtnp">váttta</w>
+            <w lemma="móttøka" msd="SFSAar" lemmaRef="bd:521723">móttøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="varugur" msd="APSMSA" lemmaRef="bd:554346">varugan</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="nakar" msd="PINpSN" lemmaRef="bd:587899">nakað</w>
+            <w lemma="vanta" msd="VNAPS3" lemmaRef="bd:552473">vantar</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="i" msd="DGd">i</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="60" msd="NOgnc">60</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="NOgnc" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="umbiðin" msd="APWFSA" lemmaRef="bd:562689">umbidnu</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="90" msd="NOgnc">90</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbøn" msd="SFSDAr" join="right" lemmaRef="bd:536456">umbønini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="forðing" msd="SFPNar" lemmaRef="bd:524854">forðingar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="upplýsing" msd="SFSAAr" lemmaRef="bd:526334">upplýsingina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" join="right" lemmaRef="bd:566866">vega</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="sýta" msd="VNAPS3" lemmaRef="bd:553624">sýtir</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="greiða" msd="VIAtnp" lemmaRef="bd:553662">greiða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="orsøka" msd="SFPDAr">orsøkunum</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hví" msd="DNd" lemmaRef="bd:587313">hví</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFSAAr" join="right" lemmaRef="bd:526334">upplýsingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="forðing" msd="SFPAAr" join="right" lemmaRef="bd:524854">forðingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sýting" msd="SFSAAr" join="right" lemmaRef="bd:526115">sýtingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="173" msd="NOgnc">173</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="umbøn" msd="SFSNar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="sýta" msd="LSFSN" lemmaRef="bd:553624">sýtt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="orsøk" msd="SFSDar" join="right">orsøk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattakrav" msd="SNSNAr" join="right">skattakravið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="umbøn" msd="SFSAAr" lemmaRef="bd:536456">umbønina</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umstríddur" msd="LSNSN" lemmaRef="bd:563205">umstrítt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="umbiðin" msd="APWMSN" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="biðja" msd="LSMSN" lemmaRef="bd:576202">biðin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvega" msd="VIAtnp" lemmaRef="bd:549537">útvega</w>
+            <w lemma="upplýsing" msd="SFSAar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" join="right" lemmaRef="bd:514256">sum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðin" msd="APWFSN" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="upplýsing" msd="SFSNAr" lemmaRef="bd:526334">upplýsingin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lóg" msd="SFSGar" lemmaRef="bd:576938">lóga</w>
+            <w lemma="røkin" msd="SNSAAr" lemmaRef="bd:581455">røkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sín" msd="PEF3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="egin" msd="APWFPD" lemmaRef="bd:581131">egnu</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="vanligur" msd="APSFSD" lemmaRef="bd:556584">vanligari</w>
+            <w lemma="umsitingarligur" msd="APSFSD" lemmaRef="bd:556658">umsitingarligari</w>
+            <w lemma="mannagongd" msd="SFSDar" join="right" lemmaRef="bd:534740">mannagongd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">Tann</w>
+            <w lemma="umbiðin" msd="APWMSN" lemmaRef="bd:562689">umbidni</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umbiðja" msd="LSFPN" lemmaRef="bd:576200">umbidnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="umsita" msd="VIAtnp" lemmaRef="bd:576101">umsita</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="áseta" msd="SFSAar" lemmaRef="bd:576366">áseti</w>
+            <w lemma="ng" msd="SFSAar">ng</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóggáva" msd="SFSDAr">skattalóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="krav" msd="SNSNar" lemmaRef="bd:537766">krav</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="mannamunur" msd="SMSAar" lemmaRef="bd:565766">mannamun</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSAar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMSAar" lemmaRef="bd:547226">ríkisborgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="samanbera" msd="LSNSN" lemmaRef="bd:576026">samanborið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSAar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMSAar" lemmaRef="bd:547226">ríkisborgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="umstøður" msd="SFPDar" join="right" lemmaRef="bd:569238">umstøðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="tagnarskylda" msd="SFSNar" lemmaRef="bd:527590">Tagnarskylda</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="upplýsing" msd="SFSNar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útvega" msd="LSFSN" lemmaRef="bd:549537">útvegað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="móttaka" msd="LSFSN" lemmaRef="bd:576121">móttikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="halda" msd="LSFSN" lemmaRef="bd:576164">hildin</w>
+            <w lemma="loyniligur" msd="APSFSN" lemmaRef="bd:556288">loynilig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="heruppií" msd="DNd" join="left">heruppií</w>
+            <w lemma="dómstólur" msd="SMPDar" lemmaRef="bd:539139">dómstólum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsitingarmyndugleiki" msd="SMPDar" join="right">umsitingarmyndugleikum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="varða" msd="VNAPP3" lemmaRef="bd:552967">varða</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="endamál" msd="SNPDAr" join="right" lemmaRef="bd:514788">endamálunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="tilskila" msd="LSNPN" lemmaRef="bd:550371">tilskilað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýta" msd="LSNPN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PIFpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="persónur" msd="SFPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tílíkur" msd="PINpPA" lemmaRef="bd:555432">tílík</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heruppií" msd="DNd">heruppií</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="kæra" msd="SFSAar" lemmaRef="bd:521114">kæru</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="yvirlit" msd="SNSAAr" lemmaRef="bd:517720">yvirlitið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="omanfyri" msd="DNd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="nevna" msd="LWNSD" join="right" lemmaRef="bd:553339">nevnda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="endamál" msd="SNPAar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="almennur" msd="APSFPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="rættarsókn" msd="SFPDar" lemmaRef="bd:535184">rættarsóknum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="løgligur" msd="APSFPD" lemmaRef="bd:556113">løgligum</w>
+            <w lemma="atferð" msd="SFPDar" join="right">atferðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">Upplýsingarnar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="nakar" msd="PIMpSD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="samtøka" msd="SFSDar" lemmaRef="bd:522508">samtøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="greiða" msd="LSNSA" lemmaRef="bd:553662">greitt</w>
+            <w lemma="skrivligur" msd="APSNSA" lemmaRef="bd:557224">skrivligt</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSDAr" lemmaRef="bd:513862">myndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">Upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útvega" msd="LSFPN" lemmaRef="bd:549537">útvegaðar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <w lemma="nakar" msd="PINpSD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lógarøki" msd="SNSDar" join="right">lógarøki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="trygd" msd="SFSNar" lemmaRef="bd:536383">Trygd</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">Einki</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="verja" msd="SFSAar" join="right" lemmaRef="bd:524010">verju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tryggja" msd="LSFSN" lemmaRef="bd:549740">tryggjað</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umsitingarligur" msd="APSFPD" lemmaRef="bd:556658">umsitingarligum</w>
+            <w lemma="mannagongd" msd="SFPDar" lemmaRef="bd:534740">mannagongdum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="rættindi" msd="SNPNAr" lemmaRef="bd:574258">rættindini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="verja" msd="SFPNAr" lemmaRef="bd:524010">verjurnar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="óneyðugur" msd="DNd" lemmaRef="bd:554387">óneyðugt</w>
+            <w lemma="forða" msd="VNAPS3" lemmaRef="bd:552974">forðar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="seinka" msd="VNAPS3" lemmaRef="bd:550037">seinkar</w>
+            <w lemma="munagóður" msd="APSNSD" lemmaRef="bd:559206">munagóðum</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="kostnaður" msd="SMSNar" lemmaRef="bd:566179">Kostnaður</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrikoming" msd="SFSNar" lemmaRef="bd:524916">Fyrikoming</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="kostnaður" msd="SMSDar" join="right" lemmaRef="bd:566179">kostnaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fylgja" msd="SFSNar" lemmaRef="bd:520150">fylgja</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="umbøn" msd="SFSDar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bera" msd="LSFSN" lemmaRef="bd:576019">borin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tílíkur" msd="APSMSN" lemmaRef="bd:555432">Tílíkur</w>
+            <w lemma="vanligur" msd="APSMSN" lemmaRef="bd:556584">vanligur</w>
+            <w lemma="kostnaður" msd="SMSNar" lemmaRef="bd:566179">kostnaður</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="vanligur" msd="APSMSA" lemmaRef="bd:556584">vanligan</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="umsitingarkostnaður" msd="SMSAar">umsitingarkostnað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="uttanhýsis" msd="Adegnc" lemmaRef="bd:587700">uttanhýsis</w>
+            <w lemma="kostnaður" msd="SMSAar" join="right" lemmaRef="bd:566179">kostnað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIMpSN" lemmaRef="bd:587907">Allur</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="kostnaður" msd="SMSNar" join="right" lemmaRef="bd:566179">kostnaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="APSMSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="ur" msd="APSMSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="kostnaður" msd="SMSNar" join="right" lemmaRef="bd:566179">kostnaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="serligur" msd="APSMSN" lemmaRef="bd:556727">serligur</w>
+            <w lemma="kostnaður" msd="SMSNar" lemmaRef="bd:566179">kostnaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bera" msd="LSMSN" lemmaRef="bd:576019">borin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="serligur" msd="APSMSN" lemmaRef="bd:556727">Serligur</w>
+            <w lemma="kostnaður" msd="SMSNar" lemmaRef="bd:566179">kostnaður</w>
+            <w lemma="umfata" msd="VNAPS3" join="right" lemmaRef="bd:552333">umfatar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avmarka" msd="LSMSN" lemmaRef="bd:550093">avmarkaður</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="ómaksløn" msd="SFSNar" lemmaRef="bd:536781">ómaksløn</w>
+            <w lemma="krevja" msd="LSFSN" lemmaRef="bd:554166">kravd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="triði" msd="APWMSD" lemmaRef="bd:530597">triðja</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="kanning" msd="SFSAar" join="right" lemmaRef="bd:525157">kanning</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="ómaksløn" msd="SFSNar" lemmaRef="bd:536781">ómaksløn</w>
+            <w lemma="krevja" msd="LSFSN" lemmaRef="bd:554166">kravd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="triði" msd="APWMPD" lemmaRef="bd:530597">triðja</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avrita" msd="VIAtnp" lemmaRef="bd:552391">avrita</w>
+            <w lemma="skjal" msd="SNPAar" join="right" lemmaRef="bd:537265">skjøl</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="174" msd="NOgnc">174</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="serkønur" msd="SNPAar" join="right" lemmaRef="bd:554812">serkøn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tulkur" msd="SMPAar" lemmaRef="bd:541916">tulkar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="týðari" msd="SMPAar" join="right" lemmaRef="bd:513854">týðarar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="skjal" msd="SNPAar" lemmaRef="bd:537265">skjøl</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NOgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="rættargangskostnaður" msd="SMSAar">rættargangskostnað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="umbiðin" msd="APWMSD" lemmaRef="bd:562689">umbidna</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="serstakur" msd="APSFSA" lemmaRef="bd:561161">serstaka</w>
+            <w lemma="umbøn" msd="SFSAar" lemmaRef="bd:536456">umbøn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upplýsing" msd="SFSAar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="kostnaður" msd="SMSAar" lemmaRef="bd:566179">kostnað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innheinta" msd="VIAtnp" lemmaRef="bd:552490">innheinta</w>
+            <w lemma="vitnisfrágreiðing" msd="SFPAar">vitnisfrágreiðingar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vitnispróvførsla" msd="SFSAar" join="right">vitnispróvførslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="sa" msd="Adegnc">sa</w>
+            <w lemma="mtykkjandi" msd="Adegnc">mtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="ráðføra" msd="VNAPP3" lemmaRef="bd:553420">ráðføra</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="serstakur" msd="APSNSD" lemmaRef="bd:561161">serstøkum</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="serligur" msd="APSMSN" lemmaRef="bd:556727">serligur</w>
+            <w lemma="kostnaður" msd="SMSNar" lemmaRef="bd:566179">kostnaður</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="døma" msd="VIAtnp" lemmaRef="bd:553312">døma</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="500" msd="NOgnc">500</w>
+            <w lemma="USD" msd="TS">USD</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avgera" msd="VIAtnp" join="right" lemmaRef="bd:575727">avgera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjøgnumføra" msd="VIAtnp">gjøgnumføra</w>
+            <w lemma="umbøn" msd="SFSAAr" lemmaRef="bd:536456">umbønina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bera" msd="VIAtnp" lemmaRef="bd:576019">bera</w>
+            <w lemma="kostnaður" msd="SMSAAr" join="right" lemmaRef="bd:566179">kostnaðin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="eingin" msd="PIFpPN" lemmaRef="bd:587901">Ongar</w>
+            <w lemma="skaðiligur" msd="APSFPN" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skerja" msd="Adegnc" lemmaRef="bd:576228">skerjandi</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">So</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">leingi</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virkin" msd="APSMSN" lemmaRef="bd:581516">virkin</w>
+            <w lemma="ætla" msd="VNAPS3" lemmaRef="bd:549302">ætlar</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="umbiðja" msd="Adegnc" lemmaRef="bd:576200">umbiðjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="skaðiligur" msd="APSFPA" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skerja" msd="Adegnc" lemmaRef="bd:576228">skerjandi</w>
+            <w lemma="fyriskipan" msd="SFPAar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skaðiligur" msd="APSFPA" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="skattamannagongd" msd="SFPAar">skattamannagongdir</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="borgari" msd="SMPDar" lemmaRef="bd:513918">borgarum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMPDar" lemmaRef="bd:547226">ríkisborgarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="henda" msd="VNAPS3" join="right" lemmaRef="bd:553756">hendir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="grund" msd="SMSAar" lemmaRef="bd:534139">grund</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="trúgva" msd="VIAtnp" join="right" lemmaRef="bd:575758">trúgva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="skaðiligur" msd="APSFPA" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skerja" msd="Adegnc" lemmaRef="bd:576228">skerjandi</w>
+            <w lemma="fyriskipan" msd="SFPAar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skaðiligur" msd="APSFPA" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="skattamannagongd" msd="SFPAar">skattamannagongdir</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="borgari" msd="SMPDar" lemmaRef="bd:513918">borgarum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMPDar" lemmaRef="bd:547226">ríkisborgarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="báðir" msd="PIMpPN" lemmaRef="bd:513751">báðir</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="stig" msd="SNSAar" lemmaRef="bd:518917">stig</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leita" msd="VIAtnp" lemmaRef="bd:552369">leita</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ráð" msd="SNSAar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" join="right" lemmaRef="bd:516179">málið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="skaðiligur" msd="APSFSN" lemmaRef="bd:556409">skaðilig</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skerjndi" msd="Adegnc">skerjndi</w>
+            <w lemma="fyriskipan" msd="SFSNar" lemmaRef="bd:534037">fyriskipan</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skaðiligur" msd="APSFPA" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="skattamannagongd" msd="SFPAar">skattamannagongdir</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyriskipan" msd="SFSAar" join="right" lemmaRef="bd:534037">fyriskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="borgari" msd="SMPDar" lemmaRef="bd:513918">borgarum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ríkisborgari" msd="SMPDar" lemmaRef="bd:547226">ríkisborgarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="RMSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hin" msd="RMSND" lemmaRef="bd:513757">hin</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="binda" msd="VNAPS3" lemmaRef="bd:575935">bindur</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="munagóður" msd="APSNSA" lemmaRef="bd:559206">munagott</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="vanta" msd="VNAPS3" lemmaRef="bd:552473">vantar</w>
+            <w lemma="gjøgnumskygni" msd="SNSAar" lemmaRef="bd:573538">gjøgnumskygni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="lóg" msd="SFPAar" join="right" lemmaRef="bd:576938">lógir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reglugerð" msd="SFPAar" lemmaRef="bd:535093">reglugerðir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyrisitingarligur" msd="APSFPA" lemmaRef="bd:556657">fyrisitingarligar</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="virkin" msd="APSFPA" join="right" lemmaRef="bd:581516">virknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="eingin" msd="PIMpPA" lemmaRef="bd:587901">ongar</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="eiti" msd="SNSNar" lemmaRef="bd:572138">eiti</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sermerki" msd="SNPDAr" lemmaRef="bd:530088">sermerkjunum</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avmarka" msd="VIAtnp" lemmaRef="bd:550093">avmarka</w>
+            <w lemma="almennur" msd="APWNSA" lemmaRef="bd:561652">almenna</w>
+            <w lemma="gilda" msd="SNSAAr" lemmaRef="bd:549424">gildið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="yrkisorð" msd="SNSDAr" lemmaRef="bd:517712">yrkisorðinum</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="skaðiligur" msd="APSFPN" join="left" lemmaRef="bd:556409">skaðiligar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skerja" msd="Adegnc" lemmaRef="bd:576228">skerjandi</w>
+            <w lemma="fyriskipan" msd="SFPNar" join="right" lemmaRef="bd:534037">fyriskipanir</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="sýting" msd="SFSAAr" lemmaRef="bd:526115">sýtingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="linking" msd="SFSDar" join="right" lemmaRef="bd:525293">linking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lemping" msd="SFSDar">lemping</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="credit" msd="F" join="both">credit</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fullur" msd="APSFSD" lemmaRef="bd:562108">fullari</w>
+            <w lemma="frítøka" msd="SFSDar">frítøku</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="exemption" msd="F" join="both">exemption</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útskriving" msd="SFSDar" lemmaRef="bd:526605">útskrivingi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgjald" msd="SNSDar" lemmaRef="bd:537438">avgjaldi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tvingsilskostnaður" msd="SMSDar" join="right">tvingsilskostnaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="serstakur" msd="APSNPD" lemmaRef="bd:561161">serstøkum</w>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frágreiðing" msd="SFSAar" join="right" lemmaRef="bd:524890">frágreiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tílíkur" msd="APSFPN" lemmaRef="bd:555432">Tílíkar</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="umfata" msd="VNAPP3" lemmaRef="bd:552333">umfata</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="fyriskipan" msd="SFPAar" join="right" lemmaRef="bd:534037">fyriskipanir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="viðvíkja" msd="VNAPP3" lemmaRef="bd:575832">viðvíkja</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="umfata" msd="VNAPP3" lemmaRef="bd:552333">umfata</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="heild" msd="SFSAar" lemmaRef="bd:534200">heild</w>
+            <w lemma="nakar" msd="PIFpSA" lemmaRef="bd:587899">nakra</w>
+            <w lemma="almennur" msd="DNd" lemmaRef="bd:561652">alment</w>
+            <w lemma="nýtiligur" msd="APSFSA" lemmaRef="bd:556377">nýtiliga</w>
+            <w lemma="fyriskipan" msd="SFSAar" join="right" lemmaRef="bd:534037">fyriskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="mótvegis" msd="DGd" join="right" lemmaRef="bd:586921">mótvegis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="limur" msd="SMPDar" lemmaRef="bd:565737">limum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">síni</w>
+            <w lemma="heild" msd="SFSDar" join="right" lemmaRef="bd:534200">heild</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="Lóggávufremjing" msd="SFSNar">Lóggávufremjing</w>
+            <w lemma="tann" msd="RMPND" lemmaRef="bd:587908">Teir</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="har" msd="DNd" join="left" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="longu" msd="DNd" lemmaRef="bd:587343">longu</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðtaka" msd="VIAtnp" lemmaRef="bd:576126">viðtaka</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="lóggáva" msd="SFSAar" join="right" lemmaRef="bd:521405">lóggávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSFSN" lemmaRef="bd:554382">neyðug</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="uppfylla" msd="VIAtnp" lemmaRef="bd:553935">uppfylla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="mál" msd="SNPNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="umsókn" msd="SFPNar" lemmaRef="bd:536469">Umsóknir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hjálp" msd="SFSDar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skriva" msd="LSFPN" lemmaRef="bd:552779">skrivaðar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" join="right" lemmaRef="bd:559079">enskum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="175" msd="NOgnc">175</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">Mannagongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="trupulleiki" msd="SMPNar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPNar" lemmaRef="bd:515500">ivamál</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPAAr" lemmaRef="bd:532202">partarnar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="fremjing" msd="SFSDar" lemmaRef="bd:524872">fremjing</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="góður" msd="ASWMSD" lemmaRef="bd:535951">besta</w>
+            <w lemma="førimunur" msd="SMSDar" lemmaRef="bd:565800">førimuni</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" join="right" lemmaRef="bd:587509">sínámillum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="aftrat" msd="DGd" lemmaRef="bd:586917">Aftrat</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="roynd" msd="SFPDAr" join="right" lemmaRef="bd:535147">royndunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="mannagongd" msd="SFPAAr" join="right" lemmaRef="bd:534740">mannagongdirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endamál" msd="SNPDar" lemmaRef="bd:514788">endamálum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="semja" msd="SFSAar" lemmaRef="bd:522562">semju</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="ígildiskoma" msd="SFSNar">Ígildiskoma</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fullføring" msd="SFSAar">fullføring</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mannagongd" msd="SFPDar" join="right" lemmaRef="bd:534740">mannagongdum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggáva</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="dagfesting" msd="SFSAar" lemmaRef="bd:524659">dagfestingar</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="seinur" msd="ACWFSD" lemmaRef="bd:555778">seinru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fráboðan" msd="SFPDar" join="right" lemmaRef="bd:534005">fráboðanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattarevsimál" msd="SNPAar" join="right">skattarevsimál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ígildiskomuni" msd="SFSDAr">ígildiskomuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="mál" msd="SNPAar" join="right" lemmaRef="bd:516179">mál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaskeið" msd="SNPAar" join="right">skattaskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mánaður" msd="SMSDAr" join="right" lemmaRef="bd:566206">mánaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tríggir" msd="NCMPN" lemmaRef="bd:530549">tríggjar</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="skeið" msd="SNSNar" lemmaRef="bd:571040">skeið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" lemmaRef="bd:575959">runnið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsagnarboð" msd="SNPDAr">uppsagnarboðunum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hin" msd="RMSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="siga" msd="LSFSN" lemmaRef="bd:576426">søgd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="binda" msd="LSMPN" lemmaRef="bd:575935">bundnir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="upplýsing" msd="SFSDar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Keypmannahavn" msd="SFSDaP" lemmaRef="bd:578386">Keypmannahavn</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPAAP">Jomfrúoyggjarnar</w>
+            <w lemma="Herálvur" msd="SMSNaP" lemmaRef="bd:574862">Herálvur</w>
+            <w lemma="Joensen" msd="SgncaP">Joensen</w>
+            <w lemma="Dancia" msd="SgncaP">Dancia</w>
+            <w lemma="Penn" msd="SgncaP">Penn</w>
+            <w lemma="skjal" msd="SNSNaP" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPGaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">BRETSKU</w>
+            <w lemma="JOMFRÚoyggj" msd="SFPAAr">JOMFRÚOYGGJARNAR</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">FYRI</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">AT</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">SLEPPA</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">UNDAN</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="likamligur" msd="APSFPD" lemmaRef="bd:556552">LIKAMLIGUM</w>
+            <w lemma="persónur" msd="SFPDar" lemmaRef="bd:540818">PERSÓNUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="víðka" msd="VIAtnp" lemmaRef="bd:550233">víðka</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="samtykkja" msd="LSMSA" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samtykkja" msd="VIAtnp" lemmaRef="bd:554136">samtykkja</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøkuskattur" msd="SMPDar" join="right" lemmaRef="bd:531109">inntøkuskattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="samtykkja" msd="VNAPS3" lemmaRef="bd:554136">samtykkir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="danskur" msd="APWNSA" lemmaRef="bd:562763">danska</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="ásamt" msd="DNd" lemmaRef="bd:587883">ásamt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">Galdandi</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="bretskur" msd="APWFSD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunm" msd="SFSDAP" join="right">Jomfrúoyggjunm</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="inntøkuskattur" msd="SMSNar" lemmaRef="bd:531109">inntøkuskattur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMSN" lemmaRef="bd:550270">umtalaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="bretskur" msd="APSMSN" join="left" lemmaRef="bd:559128">Bretskur</w>
+            <w lemma="Jomfrúoyggja-skattur" msd="SFSNaP" join="right">Jomfrúoyggja-skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">Skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMSN" lemmaRef="bd:550270">umtalaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="føroyskur" msd="APSMSN" join="left" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Jomfrúoyggj" msd="SFPNAr">Jomfrúoyggjarnar</w>
+            <w lemma="Herálvur" msd="SMSNaP" lemmaRef="bd:574862">Herálvur</w>
+            <w lemma="Joensen" msd="SgncaP">Joensen</w>
+            <w lemma="Dancia" msd="SgncaP">Dancia</w>
+            <w lemma="Penn" msd="SgncaP">Penn</w>
+            <w lemma="skjal" msd="SNSNaP" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPGaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="bretskur" msd="APWFPA" lemmaRef="bd:559128">BRETSKU</w>
+            <w lemma="JOMFRÚoyggj" msd="SFPAAr">JOMFRÚOYGGJARNAR</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">FYRI</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">AT</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">SLEPPA</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">UNDAN</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">LIKAMLIGUM</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">PERSÓNUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="víðka" msd="VIAtnp" lemmaRef="bd:550233">víðka</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="samtykkja" msd="LSMSA" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samtykkja" msd="VIAtnp" lemmaRef="bd:554136">samtykkja</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøkuskattur" msd="SMPDar" join="right" lemmaRef="bd:531109">inntøkuskattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="samtykkja" msd="VNAPS3" lemmaRef="bd:554136">samtykkir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="danskur" msd="APWNSA" lemmaRef="bd:562763">danska</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="ásamt" msd="DNd" lemmaRef="bd:587883">ásamt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">Galdandi</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="bretskur" msd="APWFSD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunm" msd="SFSDAP" join="right">Jomfrúoyggjunm</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="inntøkuskattur" msd="SMSNar" lemmaRef="bd:531109">inntøkuskattur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMSN" lemmaRef="bd:550270">umtalaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="bretskur" msd="APSMSN" join="left" lemmaRef="bd:559128">Bretskur</w>
+            <w lemma="Jomfrúoyggja-skattur" msd="SFSNaP" join="right">Jomfrúoyggja-skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">Skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMSN" lemmaRef="bd:550270">umtalaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="føroyskur" msd="APSMSN" join="left" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">Mannagongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="trupulleiki" msd="SMPNar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPNar" lemmaRef="bd:515500">ivamál</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPAAr" lemmaRef="bd:532202">partarnar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="fremjing" msd="SFSDar" lemmaRef="bd:524872">fremjing</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="góður" msd="ASWMSD" lemmaRef="bd:535951">besta</w>
+            <w lemma="førimunur" msd="SMSDar" lemmaRef="bd:565800">førimuni</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" join="right" lemmaRef="bd:587509">sínámillum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="aftrat" msd="DGd" lemmaRef="bd:586917">Aftrat</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="roynd" msd="SFPDAr" join="right" lemmaRef="bd:535147">royndunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="mannagongd" msd="SFPAAr" join="right" lemmaRef="bd:534740">mannagongdirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="10" msd="NOgnc" join="right">10</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endamál" msd="SNPDar" lemmaRef="bd:514788">endamálum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="semja" msd="SFSAar" lemmaRef="bd:522562">semju</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="ígildiskoma" msd="SFSNar">Ígildiskoma</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skrivligur" msd="DNd" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fullføring" msd="SFSAar">fullføring</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mannagongd" msd="SFPDar" join="right" lemmaRef="bd:534740">mannagongdum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggáva</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="dagfesting" msd="SFSAar" lemmaRef="bd:524659">dagfestingar</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="seinur" msd="ACWFSD" lemmaRef="bd:555778">seinru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fráboðan" msd="SFPDar" join="right" lemmaRef="bd:534005">fráboðanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattarevsimál" msd="SNPAar" join="right">skattarevsimál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ígildiskomuni" msd="SFSDAr">ígildiskomuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="mál" msd="SNPAar" join="right" lemmaRef="bd:516179">mál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaskeið" msd="SNPAar" join="right">skattaskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mánaður" msd="SMSDAr" join="right" lemmaRef="bd:566206">mánaðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tríggir" msd="NCMPN" lemmaRef="bd:530549">tríggjar</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="skeið" msd="SNSNar" lemmaRef="bd:571040">skeið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" lemmaRef="bd:575959">runnið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="móttøka" msd="SFSDAr" lemmaRef="bd:521723">móttøkuni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsagnarboð" msd="SNPDAr">uppsagnarboðunum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hin" msd="RMSDD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="siga" msd="LSFSN" lemmaRef="bd:576426">søgd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="binda" msd="LSMPN" lemmaRef="bd:575935">bundnir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="upplýsing" msd="SFSDar" join="right" lemmaRef="bd:526334">upplýsing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Keypmannahavn" msd="SFSDaP" lemmaRef="bd:578386">Keypmannahavn</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="SFSDaP" lemmaRef="bd:559128">Bretsku</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00194.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00194.xml
new file mode 100644
index 0000000000000000000000000000000000000000..18175d013d1b4b7d587abf4227966aac64b210c0
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00194.xml
@@ -0,0 +1,755 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-9863a463db9d4487" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="461" xml:lang="en">461 words</measure>
+        <measure unit="tokens" quantity="539" xml:lang="en">539 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-9863a463db9d4487</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1778/samandráttur-14-06-2006.docx?s=om8u2itoQ44hJ6TijYSSJgcGkdE</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1778/samandr%C3%A1ttur-14-06-2006.docx?s=om8u2itoQ44hJ6TijYSSJgcGkdE</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="6" />
+          <tagUsage gi="pc" occurs="78" />
+          <tagUsage gi="s" occurs="21" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="461" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14.06.2006" msd="NOgnc" join="right">14.06.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-48" msd="NOgnc">05-02-21-48</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="vistarhald" msd="SNSNar" lemmaRef="bd:517658">Vistarhald</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sjófólk" msd="SNSDar" lemmaRef="bd:516709">sjófólki</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc">29</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kærur" msd="SMSNar" join="right" lemmaRef="bd:554957">Kærari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útlendskur" msd="APSNSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="fiskiskip" msd="SNSDar" join="right" lemmaRef="bd:514889">fiskiskipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ynskja" msd="VNAAS3" lemmaRef="bd:554065">ynskti</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kostur" msd="SMSAar" lemmaRef="bd:566023">kost</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="nokta" msd="VNAAS3" lemmaRef="bd:552419">noktaði</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="loyva" msd="VNAPS3" lemmaRef="bd:553445">loyvir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="einans" msd="DNd" join="right" lemmaRef="bd:587188">einans</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="síggja" msd="LSNSN" lemmaRef="bd:514175">sæð</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="burtur" msd="DNd" lemmaRef="bd:587169">burtur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vistarhald" msd="SNSDar" join="right" lemmaRef="bd:517658">vistarhaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiðsgevari" msd="SMSNAr" lemmaRef="bd:513801">arbeiðsgevarin</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="staðfesta" msd="LSFSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr" join="right">avgjaldskærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14.06.2006" msd="NOgnc" join="right">14.06.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-23-21" msd="NOgnc">05-02-23-21</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">Full</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umrokningarkursur" msd="SMSNar">umrokningarkursur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="m.a." msd="TS" join="right">m.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="sambúgvandi" msd="Adegnc" lemmaRef="bd:564071">sambúgvandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="B" msd="SgncaP" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="húsarhald" msd="SNSAar" join="right" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="A" msd="SMSNaP">A</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="frí." msd="SFSAar">frí.</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="ár" msd="SNPAAr" lemmaRef="bd:517748">árini</w>
+            <w lemma="2000" msd="NOgnc" join="right">2000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="2001" msd="NOgnc">2001</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="staðfesta" msd="LSFSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="snúi" msd="VNAPS3">snúi</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umrokningarkurs" msd="SMSAar">umrokningarkurs</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útlendskur" msd="APSMSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="valuti" msd="SMSDar" lemmaRef="bd:548322">valuta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umrokningarkurs" msd="SMSAar">umrokningarkurs</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="flyting" msd="SFSAar" lemmaRef="bd:524837">flyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="annar" msd="APSNSD" lemmaRef="bd:530545">øðrum</w>
+            <w lemma="Norðurland" msd="SNSDaP" lemmaRef="bd:584684">Norðurlandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="skattur" msd="SMSNAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14.06.2006" msd="NOgnc" join="right">14.06.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="06-02-22-24" msd="NOgnc">06-02-22-24</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mótrokning" msd="SFSNar" lemmaRef="bd:525471">Mótrokning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avlopsskattur" msd="SMSAar">avlopsskatt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Mótrokningsreglur" msd="SFPNar">Mótrokningsreglur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lata" msd="VUAtnp" lemmaRef="bd:576191">latið</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="úrslit" msd="SNSDAr" join="right" lemmaRef="bd:517852">úrslitið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="avlopsskattur" msd="SMSAar">avlopsskatt</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="14.028" msd="NOgnc" join="right">14.028</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="rindaði" msd="VNAAS3">rindaði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="eftirstøða" msd="SFSAAr" join="right" lemmaRef="bd:519708">eftirstøðuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="lata" msd="VNAAS3" lemmaRef="bd:576191">lat</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýggjur" msd="APSFSN" lemmaRef="bd:563018">nýggj</w>
+            <w lemma="útrokning" msd="SFSNar" lemmaRef="bd:526596">útrokning</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="seinur" msd="ACWFSN" lemmaRef="bd:555778">seinna</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="vísa" msd="VNAAS3" join="right" lemmaRef="bd:553515">vísti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="14.517" msd="NOgnc">14.517</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avlopsskattur" msd="SMSDar" join="right">avlopsskatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="uppgerð" msd="SFSDar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="avlopsskattur" msd="SMSNAr">avlopsskatturin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ACWFSD" lemmaRef="bd:586802">fyrru</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSMSN" join="right" lemmaRef="bd:576419">goldin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="avlopsskattur" msd="SMSAAr">avlopsskattin</w>
+            <w lemma="útgoldnan" msd="LSMSA" join="right">útgoldnan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="mótrokna" msd="LSMSN" lemmaRef="bd:550962">mótroknaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ACWFSD" lemmaRef="bd:586802">fyrru</w>
+            <w lemma="uppgerð" msd="SFSDAr" join="right" lemmaRef="bd:536495">uppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14.06.2006" msd="NOgnc" join="right">14.06.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-23-16" msd="NOgnc">05-02-23-16</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Rakstrarútreiðlsur" msd="SFPNar">Rakstrarútreiðlsur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partafelag" msd="SNSDar" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hækka" msd="VUAtnp" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partafelag" msd="SNSDar" lemmaRef="bd:535653">partafelag</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ymiskur" msd="APSFPD" lemmaRef="bd:558120">ymiskum</w>
+            <w lemma="útreiðsla" msd="SFPDar" join="right" lemmaRef="bd:524340">útreiðslum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="góðkenna" msd="VIAtnp" lemmaRef="bd:553887">góðkenna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPAar" join="right" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frágreiðing" msd="SFPDar" join="right" lemmaRef="bd:524890">frágreiðingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftirtekt" msd="SFSGar" join="right" lemmaRef="bd:532629">eftirtektar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vísa" msd="VUAtnp" lemmaRef="bd:553515">víst</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nakar" msd="PINpSA" join="right" lemmaRef="bd:587899">nakað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="orsøk" msd="SFSAar">orsøk</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="síðis" msd="DNd" lemmaRef="bd:587708">síðis</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="frágreiðing" msd="SFSAar" join="right" lemmaRef="bd:524890">frágreiðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14.06.2006" msd="NOgnc" join="right">14.06.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-22-23" msd="NOgnc">05-02-22-23</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattafrælsi" msd="SNSNar" lemmaRef="bd:573861">Skattafrælsi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SNSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSNAP">Skattaráðið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="skattafrælsi" msd="SNSAar" lemmaRef="bd:573861">skattafrælsi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="felag" msd="SNSDAr" join="right" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="yvirhalda" msd="VUAtnp" lemmaRef="bd:576157">yvirhildið</w>
+            <w lemma="treyt" msd="SFPAAr" join="right" lemmaRef="bd:536371">treytirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="játtan" msd="SFSAar" lemmaRef="bd:534405">játtan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattafrælsi" msd="SNSDar" lemmaRef="bd:573861">skattafrælsi</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="áseta" msd="LSFPA" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="freist" msd="SFPAar" join="right" lemmaRef="bd:533992">freistir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">Vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="viðurskifti" msd="SNPNAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="viðv." msd="DGd">viðv.</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvuppgáva" msd="SFSDar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rættlag" msd="SNSAar" join="right" lemmaRef="bd:535893">rættlag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="forsømilsi" msd="SNSNar">forsømilsi</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="misskiljing" msd="SFPAar" join="right" lemmaRef="bd:525432">misskiljingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="felag" msd="SNSGAr" lemmaRef="bd:535493">felagsins</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="broyta" msd="LSNSN" lemmaRef="bd:553579">broytt</w>
+            <w lemma="síðan" msd="CS" lemmaRef="bd:586874">síðan</w>
+            <w lemma="skattafrælsi" msd="SNSNar" lemmaRef="bd:573861">skattafrælsi</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="geva" msd="LSNSN" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="skattur" msd="SMSNAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SNSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSDAP" join="right">Skattaráðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00199.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00199.xml
new file mode 100644
index 0000000000000000000000000000000000000000..e2607df6c00ffc7628192fe35da68a21b082eca2
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00199.xml
@@ -0,0 +1,1406 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-a03d1a95cf6b6379" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="992" xml:lang="en">992 words</measure>
+        <measure unit="tokens" quantity="1163" xml:lang="en">1163 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-a03d1a95cf6b6379</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1455/jersey-skjal-7.pdf?s=kFHpbiKTyuf2tsuL4Lea3cYcp0c</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="16" />
+          <tagUsage gi="pc" occurs="171" />
+          <tagUsage gi="s" occurs="25" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="992" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">Avtala</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">fyritøkum</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPAar" lemmaRef="bd:537589">flogfør</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðslujálvuppgávan" msd="SFSNAr">ferðslujálvuppgávan</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">fyritøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPAar" lemmaRef="bd:537589">flogfør</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samdur" msd="APSNPN" lemmaRef="bd:578766">samd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="allýsing" msd="SMPNar" lemmaRef="bd:524430">ALLÝSINGAR</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="NOgnc" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="partur" msd="SMPNar" join="both" lemmaRef="bd:532202">partar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="c" msd="NOgnc" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Jersey" msd="F" join="both">Jersey</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="rættarøki" msd="SNSAAr">rættarøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="haruppií" msd="DNd">haruppií</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundanum" msd="DNd" join="right" lemmaRef="bd:587469">rundanum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="persónur" msd="SMPNar" join="both" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSAar" lemmaRef="bd:535493">felag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="samtak" msd="SNSAar" lemmaRef="bd:537219">samtak</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e" msd="NRgnc" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="eind" msd="SFSNar" lemmaRef="bd:533804">eind</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="samtøka" msd="SFSNar" join="both" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="f" msd="NOgnc" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiðslusæti" msd="SNSAar" join="right">leiðslusæti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skrásetingarstaður" msd="SMSAar">skrásetingarstað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="eyðkenni" msd="SNSAar" lemmaRef="bd:572161">eyðkenni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="g" msd="NOgnc" join="both">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="left" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="h" msd="NOgnc" join="both">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="NOgnc" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="inntøka" msd="SFSNar" join="left" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="stava" msd="DNd" lemmaRef="bd:552727">stavandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="brutto-inn-tøka" msd="SFPNar">bruttoinntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="vinna" msd="LSMSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="NOgnc" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðafólk" msd="SNSDar" lemmaRef="bd:514871">ferðafólki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="farmur" msd="SMSDar" join="right" lemmaRef="bd:539282">farmi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="leiguinntøka" msd="SFSAar">leiguinntøku</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grundarlag" msd="SNSDar" lemmaRef="bd:535530">grundarlagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leigusáttmáli" msd="SMSDar">leigusáttmála</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="on" msd="F" join="left">on</w>
+            <w lemma="a" msd="F">a</w>
+            <w lemma="charter" msd="F">charter</w>
+            <w lemma="basic" msd="F" join="right">basic</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="leiguinntøka" msd="SFSNAr">leiguinntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="treyta" msd="LSFSN" join="left" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="SNSDar" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegan" msd="SFSDar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænastuveiting" msd="SFPDar" join="right" lemmaRef="bd:526223">tænastuveitingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="binda" msd="LSFPN" lemmaRef="bd:575935">bundnar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annaðhvørt" msd="DNd" lemmaRef="bd:577235">annaðhvørt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sjálvur" msd="APWFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="fyritøka" msd="SFSAAr" lemmaRef="bd:520155">fyritøkuna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="fyritøka" msd="SFSAar" join="right" lemmaRef="bd:520155">fyritøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvegan" msd="SFSNar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænastuveiting" msd="SFPDar" lemmaRef="bd:526223">tænastuveitingum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="binda" msd="LSFSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iv" msd="SNSGar" join="both" lemmaRef="bd:576762">iv</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nýtsla" msd="SFSDar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSDar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiguinntøka" msd="SFSDar">leiguinntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bingja" msd="SMPDar" lemmaRef="bd:519245">bingjum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="íroknaður" msd="DNd" join="left" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="viðfestur" msd="SFSDar" join="right" lemmaRef="bd:559929">viðfestu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirvognur" msd="SMPDar" lemmaRef="bd:539158">eftirvognum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="treylari" msd="SMPDar" join="both" lemmaRef="bd:548099">treylarum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PIFpSD" lemmaRef="bd:555432">tílíkari</w>
+            <w lemma="útgerð" msd="SFSDar" lemmaRef="bd:533408">útgerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bingja" msd="SMPDar" join="right" lemmaRef="bd:519245">bingjum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="farmur" msd="SMSDar" lemmaRef="bd:539282">farmi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="handil" msd="SMSGar" join="both" lemmaRef="bd:567172">handils</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <w lemma="vør" msd="SFPDar" join="both" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="nýtsla" msd="SFSNar" join="right" lemmaRef="bd:521900">nýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiguinntøka" msd="SFSNar">leiguinntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="binda" msd="LSFSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="v" msd="TS" join="both">v</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fæ" msd="SNSDar" join="right" lemmaRef="bd:518920">fæi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinna" msd="SFSAAr" lemmaRef="bd:524070">vinnuna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="j" msd="TS" join="both">j</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="TS" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fíggja" msd="SMSNAr" join="right" lemmaRef="bd:549744">fíggjar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilfeingismálaráðharrin" msd="SMSNAr">tilfeingismálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSAar" join="right" lemmaRef="bd:534020">fulltrú</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yrkisorð" msd="SNSNar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ÚTILOKAN" msd="SFSNar">ÚTILOKAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">TVÍSKATTING</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="vinningur" msd="SMPNar" join="right" lemmaRef="bd:542165">Vinningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinna" msd="LSMPN" lemmaRef="bd:575908">vunnir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leysur" msd="APSFSD" lemmaRef="bd:557593">leysari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMPN" lemmaRef="bd:552600">skattaðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="viðtøka" msd="SFPNAr" lemmaRef="bd:524088">Viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMPAar" join="right" lemmaRef="bd:542165">vinningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="luttøka" msd="SFSDar" lemmaRef="bd:521337">luttøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtak" msd="SNSDar" join="right" lemmaRef="bd:537219">samtaki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="handilsfelagsskapur" msd="SMSDar">handilsfelagsskapi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="vinnustovnur" msd="SMSDar" join="right">vinnustovni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">MANNAGONGD</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">AVTALU</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="fráboðan" msd="SFSDar" join="both" lemmaRef="bd:534005">fráboðan</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ígildiskoma" msd="SFSNar">ÍGILDISKOMA</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tríatiundi" msd="APWMSA" lemmaRef="bd:530616">tríatiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNSAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">UPPSØGN</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00200.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00200.xml
new file mode 100644
index 0000000000000000000000000000000000000000..a7d9078cf1bc968a31a3ec6a82321f95f88f72f2
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00200.xml
@@ -0,0 +1,352 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-a03da4a1a4f8c3d8" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="178" xml:lang="en">178 words</measure>
+        <measure unit="tokens" quantity="185" xml:lang="en">185 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-a03da4a1a4f8c3d8</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/wwcdzcrx/fyribilsskattur-kommunurnar-juli-2026.pdf?s=lbuQvDFNwRMvh7QopE0_d8B93EI</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
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+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="380.456.103" msd="NOgnc">380.456.103</w>
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+            <w lemma="10,51" msd="NOgnc">10,51</w>
+          </s>
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+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00205.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00205.xml
new file mode 100644
index 0000000000000000000000000000000000000000..48e0579d2f6973aafe244dd797072f0dfff6c283
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00205.xml
@@ -0,0 +1,2012 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-aa4d798966498192" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="1530" xml:lang="en">1530 words</measure>
+        <measure unit="tokens" quantity="1777" xml:lang="en">1777 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-aa4d798966498192</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/z2fhk4x1/tviskattasattmali-vid-cayman-islands-skjal-12.pdf?s=Q7vKcBZta5Ibx0J0lvVsNLjSMlw</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="4" />
+          <tagUsage gi="pc" occurs="247" />
+          <tagUsage gi="s" occurs="33" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="1530" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="202" msd="NOgnc">202</w>
+            <w lemma="skjal" msd="SNPNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="VNAPP3" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">STJÓRNINA</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="CAYMAN" msd="SgncaP">CAYMAN</w>
+            <w lemma="ISLANDS" msd="SNSGaP">ISLANDS</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="ÚTILOKAN" msd="SFSAar">ÚTILOKAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">FYRITØKUM</w>
+            <w lemma="sum" msd="PEF3PD" lemmaRef="bd:514256">SUM</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">REKA</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">SKIP</w>
+            <w lemma="ella" msd="CI" lemmaRef="bd:513686">ELLA</w>
+            <w lemma="flogfar" msd="SNPAar" lemmaRef="bd:537589">FLOGFØR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">VINNU</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">ALTJÓÐA</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">FERÐSLU</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">fyritøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPAar" lemmaRef="bd:537589">flogfør</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samdur" msd="APSNPN" lemmaRef="bd:578766">samd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="allýsing" msd="SMPNar" lemmaRef="bd:524430">ALLÝSINGAR</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætla" msd="LSNSN" lemmaRef="bd:549302">Ætlað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="partur" msd="SMPNar" join="both" lemmaRef="bd:532202">partar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Cayman" msd="SgncaP" join="left">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="sjóøki" msd="SNSAAr" join="right" lemmaRef="bd:530097">sjóøkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="økja" msd="VNAPS3" lemmaRef="bd:554078">økir</w>
+            <w lemma="innan" msd="DNd" lemmaRef="bd:586854">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sjómark" msd="SNSAAr" lemmaRef="bd:574493">sjómørkini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="rættindi" msd="SNPNAr" lemmaRef="bd:574258">rættindini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar">náttúrutilfeingi</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="fremjast" msd="VIMtnp" join="right">fremjast</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="persónur" msd="SMPNar" join="both" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSAar" lemmaRef="bd:535493">felag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="samtak" msd="SNSAar" lemmaRef="bd:537219">samtak</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NOgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiðslusæti" msd="SNSAar" join="right">leiðslusæti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skrásetingarstaður" msd="SMSAar">skrásetingarstað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="eyðkenni" msd="SNSAar" lemmaRef="bd:572161">eyðkenni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="203" msd="NOgnc">203</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðurkenna" msd="LSMSN" lemmaRef="bd:553881">viðurkendur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiðslusæti" msd="SNSAar" join="right">leiðslusæti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skrásetingarstaður" msd="SMSAar">skrásetingarstað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="eyðkenni" msd="SNSAar" lemmaRef="bd:572161">eyðkenni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samtøka" msd="SFSNar" lemmaRef="bd:522508">samtøka</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virkisavrik" msd="SNSNAr">virkisavrikið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="left" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" join="right" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="h" msd="NOgnc" join="right">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="both" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="j" msd="NRgnc" join="right">j</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="inntøka" msd="SFSNar" join="left" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="stava" msd="DNd" lemmaRef="bd:552727">stavandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="brutto-inn-tøka" msd="SFPNar">bruttoinntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="vinna" msd="LSMSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="NOgnc" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðafólk" msd="SNSDar" lemmaRef="bd:514871">ferðafólki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="farmur" msd="SMSDar" join="right" lemmaRef="bd:539282">farmi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="leiguinntøka" msd="SFSDar">leiguinntøku</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grundarlag" msd="SNSDar" lemmaRef="bd:535530">grundarlagi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="leigusáttmáli" msd="SMSDar">leigusáttmála</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="leiguinntøka" msd="SFSNAr">leiguinntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="NOgnc" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegan" msd="SFSDar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="veiting" msd="SFPDar" join="right" lemmaRef="bd:526388">veitingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="binda" msd="LSFPN" lemmaRef="bd:575935">bundnar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annaðhvørt" msd="DNd" lemmaRef="bd:577235">annaðhvørt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sjálvur" msd="APWFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="fyritøka" msd="SFSAAr" lemmaRef="bd:520155">fyritøkuna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="fyritøka" msd="SFSAar" join="right" lemmaRef="bd:520155">fyritøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvegan" msd="SFSNar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænastuveiting" msd="SFPDar" lemmaRef="bd:526223">tænastuveitingum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="binda" msd="LSFSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iv" msd="NRgnc" join="both" lemmaRef="bd:576762">iv</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nýtsla" msd="SFSDar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSDar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiguinntøka" msd="SFSDar">leiguinntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bingja" msd="SMPDar" lemmaRef="bd:519245">bingjum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="íroknaður" msd="DNd" join="left" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="viðfestur" msd="SFSDar" join="right" lemmaRef="bd:559929">viðfestu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirvognur" msd="SMSDar" lemmaRef="bd:539158">eftirvognum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PIFpSD" lemmaRef="bd:555432">tílíkari</w>
+            <w lemma="útgerð" msd="SFSDar" lemmaRef="bd:533408">útgerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bingja" msd="SMPDar" join="right" lemmaRef="bd:519245">bingjum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="farmur" msd="SMSDar" lemmaRef="bd:539282">farmi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="nýtsla" msd="SFSNar" join="right" lemmaRef="bd:521900">nýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiguinntøka" msd="SFSNar">leiguinntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="binda" msd="LSFSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirskipaður" msd="LSNSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="v" msd="TS" join="both">v</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fæ" msd="SNSDar" join="right" lemmaRef="bd:518920">fæi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinna" msd="SFSAAr" lemmaRef="bd:524070">vinnuna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="k" msd="TS" join="right">k</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSDar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heimila" msd="LSMSN" lemmaRef="bd:550372">heimilaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avta" msd="SFSDAr">avta</w>
+            <w lemma="luni" msd="SFSDAr">luni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yrkisorð" msd="SNSNar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ÚTILOKAN" msd="SFSNar">ÚTILOKAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMPNar" join="right" lemmaRef="bd:542165">Vinningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinna" msd="LSMPN" lemmaRef="bd:575908">vunnir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leysur" msd="APSFSD" lemmaRef="bd:557593">leysari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="204" msd="NOgnc">204</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMPN" lemmaRef="bd:552600">skattaðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðtøka" msd="SFPNAr" lemmaRef="bd:524088">Viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMPAar" join="right" lemmaRef="bd:542165">vinningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="luttøka" msd="SFSDar" lemmaRef="bd:521337">luttøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtak" msd="SNSDar" join="right" lemmaRef="bd:537219">samtaki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="handilsfelagsskapur" msd="SMSDar">handilsfelagsskapi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="vinnuvirki" msd="SNSDar" join="right">vinnuvirki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">MANNAGONGD</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="avtala" msd="SNSDar" lemmaRef="bd:519134">AVTALU</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">eri</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ígildiskoma" msd="SFSNar">ÍGILDISKOMA</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="trítiunda" msd="APWMSA">trítiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">UPPSØGN</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="205" msd="NOgnc">205</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Paris" msd="SgncaP" join="right">Paris</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Jákup" msd="SMSNaP" lemmaRef="bd:575070">Jákup</w>
+            <w lemma="Eyðfinnur" msd="SMSNaP" lemmaRef="bd:538575">Eyðfinn</w>
+            <w lemma="Kjærbo" msd="SgncaP">Kjærbo</w>
+            <w lemma="William" msd="SMSNaP">William</w>
+            <w lemma="McKeeva" msd="SgncaP">McKeeva</w>
+            <w lemma="Bush" msd="SgncaP">Bush</w>
+            <w lemma="skjal" msd="SNSNaP" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="VNAPS3" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">STJÓRNINA</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="CAYMAN" msd="SgncaP">CAYMAN</w>
+            <w lemma="ISLANDS" msd="SNSGaP">ISLANDS</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">ATGONGD</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">TIL</w>
+            <w lemma="sínámillum" msd="PEF3PA" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">MANNAGONGDIR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">SAMBANDI</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">VIÐ</w>
+            <w lemma="javning" msd="SFSAar" lemmaRef="bd:525147">JAVNING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">VINNINGI</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="SAMEINDUM" msd="APSFPD">SAMEINDUM</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">FYRITØKUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">atgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinningajavning" msd="SFSAar">vinningajavning</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sameindum" msd="APSFPD">sameindum</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">fyritøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samdur" msd="APSNPN" lemmaRef="bd:578766">samd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">Umfataðir</w>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="TS" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="allur" msd="PIMpSN" lemmaRef="bd:587907">allur</w>
+            <w lemma="áseta" msd="LSMSN" lemmaRef="bd:576366">ásettur</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="veruligur" msd="DNd" lemmaRef="bd:557176">veruliga</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattur" msd="SMPAAr" lemmaRef="bd:531119">skattirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Cayman" msd="SgncaP" join="left">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="sum" msd="CS" join="right" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <w lemma="føroyskur" msd="APSMSN" join="left" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">Allýsingar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="partur" msd="SMPNar" join="both" lemmaRef="bd:532202">partar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Cayman" msd="SgncaP" join="left">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="sjóøki" msd="SNSAAr" join="right" lemmaRef="bd:530097">sjóøkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="økja" msd="VNAPS3" lemmaRef="bd:554078">økir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sjómark" msd="SNPAAr" lemmaRef="bd:574493">sjómørkini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="rættindi" msd="SNPNAr" lemmaRef="bd:574258">rættindini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00210.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00210.xml
new file mode 100644
index 0000000000000000000000000000000000000000..8c5ef73992208acd2f6df5b50df38f121eb71c94
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00210.xml
@@ -0,0 +1,1948 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-b3ab6e80b7205ce0" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="1437" xml:lang="en">1437 words</measure>
+        <measure unit="tokens" quantity="1667" xml:lang="en">1667 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-b3ab6e80b7205ce0</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1767/j-nr-20s01-0099.docx?s=5xfIS3fv6K6ZPwN8ezsBCSKdy1o</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="230" />
+          <tagUsage gi="s" occurs="59" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="1437" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="28.06.2001" msd="NOgnc" join="right">28.06.2001</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="20S01-0099" msd="NOgnc">20S01-0099</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="útihildin" msd="LSFSN">útihildin</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">uttanlandsinntøka</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="171.091" msd="NOgnc">171.091</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="august" msd="SMSDar" lemmaRef="bd:530652">august</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="norskur" msd="APSNSN" lemmaRef="bd:559121">norskt</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="flyta" msd="VUAtnp" lemmaRef="bd:576302">flutt</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="30.000" msd="NOgnc">30.000</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="føroyskur" msd="APSMSA" lemmaRef="bd:559144">føroyskan</w>
+            <w lemma="peningastovnur" msd="SMSAar" lemmaRef="bd:540810">peningastovn</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" join="right" lemmaRef="bd:547448">skattgjaldaran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="flyta" msd="VUAtnp" lemmaRef="bd:576302">flutt</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="konto" msd="SFSAar" join="right" lemmaRef="bd:585958">konto</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vátta" msd="LSNSN" join="right" lemmaRef="bd:552656">váttað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="móttaka" msd="VUAtnp" lemmaRef="bd:576121">móttikið</w>
+            <w lemma="báðir" msd="PIFpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="upphædd" msd="SFPAAr" join="right" lemmaRef="bd:536498">upphæddirnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="skriv" msd="SNSDar" lemmaRef="bd:516857">skriv</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1998" msd="NOgnc">1998</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" lemmaRef="bd:547448">skattgjaldaran</w>
+            <w lemma="varðugan" msd="APSMSA">varðugan</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="T&amp;S" msd="SgncaP">T&amp;S</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="norskur" msd="APSMPD" lemmaRef="bd:559121">norskum</w>
+            <w lemma="myndugleiki" msd="SMPDar" lemmaRef="bd:513862">myndugleikum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="upphædd" msd="SFPAAr" join="right" lemmaRef="bd:536498">upphæddirnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">Upphæddin</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="til" msd="TT" join="right" lemmaRef="bd:577073">tils</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="74.298" msd="NOgnc">74.298</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="uppgivnar" msd="LSFPN">uppgivnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1995" msd="NOgnc" join="right">1995</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="T&amp;S" msd="SgncaP">T&amp;S</w>
+            <w lemma="hækka" msd="VNAAS3" lemmaRef="bd:549974">hækkaði</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattakærunevndina" msd="SFSAAr" join="right">landsskattakærunevndina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="greiða" msd="LSNSN" lemmaRef="bd:553662">greitt</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="upphædd" msd="SFPAar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="útgoldnar" msd="LSFPA" join="right">útgoldnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skipari" msd="SMSNar" lemmaRef="bd:513804">skipari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="útgjaldandi" msd="Adegnc">útgjaldandi</w>
+            <w lemma="felag" msd="SNSNar" lemmaRef="bd:535493">felag</w>
+            <w lemma="reka" msd="VNAAS3" join="right" lemmaRef="bd:576063">rak</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">Peningurin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">fluttur</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" lemmaRef="bd:547448">skattgjaldaran</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="russur" msd="SMPDar" join="right" lemmaRef="bd:585899">russum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="manning" msd="SFSDAr" join="right" lemmaRef="bd:525386">manningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hond" msd="SFSAAr" join="right" lemmaRef="bd:543173">hondina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="peningur" msd="SMSNar" lemmaRef="bd:540811">peningur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="advokatur" msd="SMSDar" lemmaRef="bd:538643">advokati</w>
+            <w lemma="skattgjaldari" msd="SMSGAr" lemmaRef="bd:547448">skattgjaldarans</w>
+            <w lemma="bera" msd="VNAAS3" lemmaRef="bd:576019">bar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hond" msd="SFPAar" lemmaRef="bd:543173">hendur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kvittan" msd="SFPDAr" lemmaRef="bd:534542">kvittanunum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="móttøka" msd="SFSDar" lemmaRef="bd:521723">móttøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="penininginum" msd="SMSDAr" join="right">penininginum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="landsskattakærunevnd" msd="SFSNAr">Landsskattakærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" join="right" lemmaRef="bd:516757">skattavaldinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="skattgjaldari" msd="SMSNAr" join="left" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="leggja" msd="VNAAS3" lemmaRef="bd:518970">legði</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSAaP" join="right" lemmaRef="bd:566096">Rætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="frífinna" msd="VNAAS3" lemmaRef="bd:575901">frífann</w>
+            <w lemma="skattavald" msd="SNSAAr" join="right" lemmaRef="bd:516757">skattavaldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="dómur" msd="SMSAAr" join="right" lemmaRef="bd:542633">dómin</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="málslýsing" msd="SFSNar" join="right">Málslýsing</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">Kæran</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="hækking" msd="SFSAar" lemmaRef="bd:525081">hækking</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="74.298" msd="NOgnc">74.298</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1995" msd="NOgnc" join="right">1995</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skriv" msd="SNSDar" lemmaRef="bd:516857">skrivi</w>
+            <w lemma="dagfesta" msd="VUAtnp" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="07.10.98" msd="NOgnc" join="right">07.10.98</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="02.12.98" msd="NOgnc">02.12.98</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="09.07.99" msd="NOgnc">09.07.99</w>
+            <w lemma="fráboða" msd="VUAtnp" join="right" lemmaRef="bd:552944">fráboðað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsing" msd="SMPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSMPN" lemmaRef="bd:576176">komnir</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="norskur" msd="APWMPD" lemmaRef="bd:559121">norsku</w>
+            <w lemma="skattamyndugleiki" msd="SMPDAr" join="right">skattamyndugleikunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sýna" msd="VNAPP3" join="right" lemmaRef="bd:551216">sýna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="uppgivið" msd="VUAtnp">uppgivið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skatting" msd="SFPGar" lemmaRef="bd:525839">skattingar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1995" msd="NOgnc" join="right">1995</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="upphædd" msd="SFPAar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skatttgjaldarin" msd="SMSNAr">skatttgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="S" msd="TS" join="both">S</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="endaligur" msd="APWFSN" lemmaRef="bd:555875">Endaliga</w>
+            <w lemma="hækking" msd="SFSNAr" lemmaRef="bd:525081">hækkingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="framdur" msd="LSFSN" lemmaRef="bd:578764">framd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skriv" msd="SNSDar" lemmaRef="bd:516857">skrivi</w>
+            <w lemma="dagfesta" msd="LSNSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="22.06.99" msd="NOgnc" join="right">22.06.99</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" lemmaRef="bd:547448">skattgjaldaran</w>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="advokatur" msd="SMSNar" lemmaRef="bd:538643">advokatur</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="09.07.99" msd="NOgnc">09.07.99</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kommunalur" msd="APWFSA" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSAAr" join="right">skattakærunevndina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="skriv" msd="SNSDar" lemmaRef="bd:516857">skrivi</w>
+            <w lemma="dagfesta" msd="LSNSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="10.07.2000" msd="NOgnc">10.07.2000</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="kæra" msd="LSFSN" lemmaRef="bd:553390">kærd</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Landsskattakærunevndina" msd="SFSAAP">Landsskattakærunevndina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAr">skattakærunevndin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="líða" msd="LSNSN" join="right" lemmaRef="bd:575812">liðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síðan" msd="CS" lemmaRef="bd:586874">síðan</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="kæra" msd="LSFSN" join="right" lemmaRef="bd:553390">kærd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="kæra" msd="SFSAAr" lemmaRef="bd:521114">kæruna</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="peningur" msd="SMSNar" join="right" lemmaRef="bd:540811">peningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="leggja" msd="VUAtnp" lemmaRef="bd:518970">lagt</w>
+            <w lemma="afturat" msd="DGd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="peningur" msd="SMSDar" join="right" lemmaRef="bd:540811">peningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="advokatur" msd="SMSNar" lemmaRef="bd:538643">Advokatur</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="greiða" msd="VNAPS3" lemmaRef="bd:553662">greiðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skriv" msd="SNSDar" lemmaRef="bd:516857">skrivi</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" join="right" lemmaRef="bd:547448">skattgjaldarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="peningaupphædd" msd="SFPAar" lemmaRef="bd:535029">peningaupphæddir</w>
+            <w lemma="útgoldnar" msd="LSFPA" join="right">útgoldnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skipari" msd="SMSNar" lemmaRef="bd:513804">skipari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="S" msd="TS" join="both">S</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Tromsø" msd="SgncaP" join="right">Tromsø</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="manning" msd="SFSDAr" lemmaRef="bd:525386">manningini</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="russur" msd="SMPNar" join="right" lemmaRef="bd:585899">russar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="fáa" msd="VNAAP3" lemmaRef="bd:576403">fingu</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="rindaða" msd="LSFSA">rindaða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hond" msd="SFSAAr" join="right" lemmaRef="bd:543173">hondina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">Skipið</w>
+            <w lemma="liggja" msd="VNAAS3" lemmaRef="bd:576388">lá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="maður" msd="SMPNAr" lemmaRef="bd:567706">menninir</w>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">fluttur</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" join="right" lemmaRef="bd:547448">skattgjaldaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="rindaði" msd="VNAAS3">rindaði</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="maður" msd="SMPDAr" lemmaRef="bd:567706">monnunum</w>
+            <w lemma="peningur" msd="SMSAAr" join="right" lemmaRef="bd:540811">peningin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="advokatur" msd="SMSDAr" lemmaRef="bd:538643">advokatinum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="eingin" msd="PIMpSA" lemmaRef="bd:587901">ongan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" join="right" lemmaRef="bd:576403">fingið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="royna" msd="VUAtnp" lemmaRef="bd:553345">roynt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="skjalprógv" msd="SNPAar">skjalprógv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Noreg" msd="SNSDaP" join="right" lemmaRef="bd:584599">Noregi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="úrslit" msd="SNSAar" join="right" lemmaRef="bd:517852">úrslit</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="advokatur" msd="SMSDAr" lemmaRef="bd:538643">advokatinum</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="minna" msd="VIMtnp" join="right" lemmaRef="bd:518971">minnast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="maður" msd="SMPNAr" lemmaRef="bd:567706">menninir</w>
+            <w lemma="kvitta" msd="VNAAP3" lemmaRef="bd:552627">kvittaðu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="móttøka" msd="SFSAAr" join="right" lemmaRef="bd:521723">móttøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="kvittan" msd="SFPNar" lemmaRef="bd:534542">kvittanir</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="antin" msd="CC" lemmaRef="bd:577234">antin</w>
+            <w lemma="liggja" msd="Adegnc" lemmaRef="bd:576388">liggjandi</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="senda" msd="LSFPN" lemmaRef="bd:553766">sendar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bókhald" msd="SNSAAr" lemmaRef="bd:583114">bókhaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Noreg" msd="SNSDaP" join="right" lemmaRef="bd:584599">Noregi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="skriv" msd="SNSDAr" lemmaRef="bd:516857">skrivinum</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="advokatur" msd="SMSNAr" lemmaRef="bd:538643">advokaturin</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" lemmaRef="bd:547448">skattgjaldaran</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="greiða" msd="VIAtnp" lemmaRef="bd:553662">greiða</w>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="fundur" msd="SMSDar" lemmaRef="bd:565701">fundi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="landsskattakærunevnd" msd="SFSDAP">Landsskattakærunevndini</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="28.06.01" msd="NOgnc">28.06.01</w>
+            <w lemma="møta" msd="VNAAS3" lemmaRef="bd:553598">møtti</w>
+            <w lemma="advokatur" msd="SMSNar" lemmaRef="bd:538643">advokatur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="advokatur" msd="SMSAar" join="right" lemmaRef="bd:538643">advokat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="møta" msd="VIAtnp" lemmaRef="bd:553598">møta</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="møta" msd="VNAAS3" lemmaRef="bd:553598">møtti</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="fundur" msd="SMSDAr" lemmaRef="bd:565701">fundinum</w>
+            <w lemma="greiða" msd="VNAAS3" lemmaRef="bd:553662">greiddi</w>
+            <w lemma="advokatur" msd="SMSNAr" lemmaRef="bd:538643">advokaturin</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="skipari" msd="SMSNar" lemmaRef="bd:513804">skipari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="útlendskur" msd="APSNSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="skip" msd="SNSDar" join="right" lemmaRef="bd:516806">skipi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="royna" msd="VNAAS3" lemmaRef="bd:553345">royndi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="loynikrókur" msd="SMSDAP" join="right" lemmaRef="bd:540310">Loynikrókinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="manning" msd="SFSNAr" lemmaRef="bd:525386">Manningin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="útlendskur" msd="APSFSN" join="right" lemmaRef="bd:557701">útlendsk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="russur" msd="SMPNar" lemmaRef="bd:585899">russar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="litauar" msd="SMPNar" join="right">litauar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="peningur" msd="SMSNar" join="right" lemmaRef="bd:540811">peningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="móttaka" msd="VUAtnp" lemmaRef="bd:576121">móttikið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="S" msd="TS" join="left">S</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tromsø" msd="SFSDaP">Tromsø</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="rindaði" msd="VNAAS3">rindaði</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="manning" msd="SFSAAr" lemmaRef="bd:525386">manningina</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="løn" msd="SFSNar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="advokatur" msd="SMSNAr" lemmaRef="bd:538643">Advokaturin</w>
+            <w lemma="siga" msd="VNAAS3" join="right" lemmaRef="bd:576426">segði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="mannagongd" msd="SFSNar" join="right" lemmaRef="bd:534740">mannagongd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="slíkur" msd="PIFpSA" lemmaRef="bd:555427">slíka</w>
+            <w lemma="skipamanning" msd="SFSAar" join="right">skipamanning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="geva" msd="LSNSA" join="right" lemmaRef="bd:576061">givið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="allur" msd="PIFpSN" lemmaRef="bd:587907">øll</w>
+            <w lemma="peningaflyting" msd="SFSNar">peningaflyting</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">At</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="kunna" msd="VUAtnp" lemmaRef="bd:576395">kunnað</w>
+            <w lemma="leggja" msd="VUAtnp" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="prógv" msd="SNPAar" lemmaRef="bd:527790">prógv</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="løn" msd="SFSNar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNMPS3" lemmaRef="bd:576176">kemst</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skjal" msd="SNPNAr" lemmaRef="bd:537265">skjølini</w>
+            <w lemma="liggja" msd="VNAPP3" lemmaRef="bd:576388">liggja</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDAr" join="right" lemmaRef="bd:516806">skipinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ósemja" msd="SFSNar" lemmaRef="bd:524289">ósemja</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="norskur" msd="APWNSA" lemmaRef="bd:559121">norska</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="gera" msd="VNAPS3" join="right" lemmaRef="bd:575738">ger</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="fatur" msd="SNSAar" lemmaRef="bd:529364">fatur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skjal" msd="SNPDAr" join="right" lemmaRef="bd:537265">skjølunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SMSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="ummæli" msd="SNSDAr" lemmaRef="bd:573147">ummælinum</w>
+            <w lemma="dagfesta" msd="LSNSD" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="05.10.2000" msd="NOgnc">05.10.2000</w>
+            <w lemma="greiða" msd="VNAPS3" lemmaRef="bd:553662">greiðir</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hækking" msd="SFSNAr" lemmaRef="bd:525081">hækkingin</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="74.298" msd="NOgnc" join="right">74.298</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="standa" msd="VNMPS3" lemmaRef="bd:576197">stendst</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1998" msd="NOgnc">1998</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="norskur" msd="APWMPD" lemmaRef="bd:559121">norsku</w>
+            <w lemma="skattamyndugleiki" msd="SMPDAr">skattamyndugleikunum</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="S" msd="SgncaP" join="left">S</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="kontantur" msd="DNd" lemmaRef="bd:559542">kontant</w>
+            <w lemma="30.000" msd="NOgnc">30.000</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="3.08.95" msd="NOgnc">3.08.95</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kekkur" msd="SMSDar" lemmaRef="bd:564639">kekki</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="NOK" msd="TS">NOK</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="09.10.95" msd="NOgnc" join="right">09.10.95</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">Hóast</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" join="right" lemmaRef="bd:547448">skattgjaldarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivið</w>
+            <w lemma="dagf" msd="SNSAar" join="right">dagf</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="09.10.98" msd="NOgnc">09.10.98</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skriv" msd="SNSNAr" lemmaRef="bd:516857">skrivið</w>
+            <w lemma="01.12.98" msd="NOgnc">01.12.98</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ætla" msd="LWFPN" lemmaRef="bd:549302">ætlaðu</w>
+            <w lemma="hækking" msd="SFPNAr" lemmaRef="bd:525081">hækkingarnar</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="fráboða" msd="LSFPN" lemmaRef="bd:552944">fráboðar</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="lova" msd="VUAtnp" lemmaRef="bd:552821">lovað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nær" msd="ACSFSD" lemmaRef="bd:564431">nærri</w>
+            <w lemma="frágreiðing" msd="SFSDar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">hendan</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nakar" msd="PIFpPD" lemmaRef="bd:587899">nøkrum</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skriv" msd="SNSDar" lemmaRef="bd:516857">skrivi</w>
+            <w lemma="22.06.99" msd="NOgnc">22.06.99</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="peningur" msd="SMSAAr" lemmaRef="bd:540811">peningin</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SMSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="prógv" msd="SNPNar" lemmaRef="bd:527790">prógv</w>
+            <w lemma="fyriliggja" msd="VNAPP3">fyriliggja</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" join="right" lemmaRef="bd:547448">skattgjaldaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="prógva" msd="VIAtnp" join="right" lemmaRef="bd:552753">prógva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">Annars</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="uppfatað" msd="VUAtnp">uppfatað</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="soleðis" msd="DNd" join="right">soleðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ósemja" msd="SFSNAr" lemmaRef="bd:524289">ósemjan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="NOK" msd="TS" join="right">NOK</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="telefonsamrøðu" msd="SFSDar">telefonsamrøðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tollur" msd="SMSAAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuna" msd="SFSAAP">Skattstovuna</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="siga" msd="VUAtnp" join="right" lemmaRef="bd:576426">sagt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="góðtaka" msd="VIAtnp" lemmaRef="bd:576129">góðtaka</w>
+            <w lemma="skatting" msd="SFSAAr" lemmaRef="bd:525839">skattingina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hon" msd="PPM3PD" lemmaRef="bd:513683">teim</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="NOK" msd="TS" join="right">NOK</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="fundur" msd="SMSDAr" lemmaRef="bd:565701">fundinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="landsskattakærunevnd" msd="SFSDAP">Landsskattakærunevndini</w>
+            <w lemma="28.06.01" msd="NOgnc">28.06.01</w>
+            <w lemma="vísa" msd="VNAAP3" lemmaRef="bd:553515">vístu</w>
+            <w lemma="umboð" msd="SNPNar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tollur" msd="SMSAAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuna" msd="SFSAAP">Skattstovuna</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lønarinntøka" msd="SFSNAr" lemmaRef="bd:521417">lønarinntøkan</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="171.091" msd="NOgnc" join="right">171.091</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="24" msd="NOgnc" join="left">24</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="uppgivið" msd="VUAtnp">uppgivið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="sjálvur" msd="APSMSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="AA" msd="SgncaP" join="right">AA</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samur" msd="PINpSN" lemmaRef="bd:562852">sama</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="S." msd="TS" join="left">S.</w>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="advokatur" msd="SMSNar" lemmaRef="bd:538643">advokatur</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="upplýsa" msd="VUAtnp" join="right" lemmaRef="bd:553529">upplýst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" join="right" lemmaRef="bd:547448">skattgjaldarin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="74.298" msd="NOgnc" join="right">74.298</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="gjalda" msd="LSFPN" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="august" msd="SMSDar" lemmaRef="bd:530652">august</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1995" msd="NOgnc" join="right">1995</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skipari" msd="SMSNar" lemmaRef="bd:513804">skipari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="S" msd="SgncaP" join="left">S</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Tromsø" msd="SgncaP" join="right">Tromsø</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="uppgerð" msd="SFSDAr" join="right" lemmaRef="bd:536495">uppgerðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="lata" msd="VUAtnp" lemmaRef="bd:576191">latið</w>
+            <w lemma="skattavald" msd="SNSDAr" lemmaRef="bd:516757">skattavaldinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="síggja" msd="VNMPS3" lemmaRef="bd:514175">sæst</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="AA" msd="SgncaP">AA</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="upptjent" msd="LSFSN" join="right">upptjent</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="síggja" msd="VNMPS3" lemmaRef="bd:514175">sæst</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="uppgivin" msd="LSFSN">uppgivin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="A" msd="SgncaP" join="right">A</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="S." msd="SgncaP" join="left">S.</w>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="skipari" msd="SMSNar" lemmaRef="bd:513804">skipari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="S" msd="SgncaP" join="left">S</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="august" msd="SMSDar" lemmaRef="bd:530652">august</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1995" msd="NOgnc" join="right">1995</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="reiðarí" msd="SNSDar" lemmaRef="bd:570789">reiðaríi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sjálvuppgáva" msd="SFSDAr" lemmaRef="bd:522676">sjálvuppgávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1995" msd="NOgnc" join="right">1995</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="tollur" msd="SFSAAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuna" msd="SFSAAP">Skattstovuna</w>
+            <w lemma="tala" msd="VNAPS3" lemmaRef="bd:550278">talar</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="allur" msd="PINpSN" lemmaRef="bd:587907">alt</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="NOK" msd="TS">NOK</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="44.498" msd="NOgnc" join="left">44.498</w>
+            <w lemma="d.kr" msd="TS" join="right">d.kr</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="34.385" msd="NOgnc">34.385</w>
+            <w lemma="NOK" msd="TS">NOK</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="30.000" msd="NOgnc" join="left">30.000</w>
+            <w lemma="d.kr" msd="TS" join="right">d.kr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">løn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" lemmaRef="bd:547448">skattgjaldaran</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="S" msd="SgncaP" join="left">S</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">inntøka</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðmerking" msd="SFPNar" lemmaRef="bd:526425">Viðmerkingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="landsskattakærunevnd" msd="SFSDAP" join="right">Landsskattakærunevndini</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="innleiðandi" msd="DNd" lemmaRef="bd:564105">Innleiðandi</w>
+            <w lemma="viðmerkja" msd="VNAAS3" lemmaRef="bd:554050">viðmerkti</w>
+            <w lemma="landsskattakærunevnd" msd="SFSNAP" join="right">Landsskattakærunevndin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upplýsingur" msd="SMPNAr">upplýsingarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="geva" msd="VNAPP3" lemmaRef="bd:576061">geva</w>
+            <w lemma="greiða" msd="SFSAar" lemmaRef="bd:520298">greiðu</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="reiðarí" msd="SNSAar" join="right" lemmaRef="bd:570789">reiðarí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kontantur" msd="APSNSA" lemmaRef="bd:559542">kontant</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tveir" msd="NCNPA" lemmaRef="bd:530548">tvey</w>
+            <w lemma="ymiskur" msd="APSNPA" lemmaRef="bd:558120">ymisk</w>
+            <w lemma="reiðarí" msd="SNPAar" join="right" lemmaRef="bd:570789">reiðarí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vísa" msd="VUAtnp" lemmaRef="bd:553515">víst</w>
+            <w lemma="á." msd="DNd">á.</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">Nevndin</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="tó" msd="DNd" join="right" lemmaRef="bd:583474">tó</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="ivi" msd="SMSNar" lemmaRef="bd:577140">ivi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðgerð" msd="SFSAAr" lemmaRef="bd:536643">viðgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="nevnd" msd="SFSNAr" lemmaRef="bd:534912">nevndin</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="grundarlag" msd="SNSDar" join="right" lemmaRef="bd:535530">grundarlagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsa" msd="LSNSN" lemmaRef="bd:553529">Upplýst</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skipari" msd="SMSNar" lemmaRef="bd:513804">skipari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="A" msd="TS" join="right">A</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="S" msd="TS" join="both">S</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="staðfesta" msd="LSNSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="móttaka" msd="VUAtnp" lemmaRef="bd:576121">móttikið</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="74.298" msd="NOgnc">74.298</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="reiðarí" msd="SNSDar" lemmaRef="bd:570789">reiðaríi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="august" msd="SMSDar" lemmaRef="bd:530652">august</w>
+            <w lemma="1995" msd="NOgnc">1995</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1995" msd="NOgnc" join="right">1995</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">kæran</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="74.298" msd="NOgnc">74.298</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="nevnd" msd="SFSNAr" join="right" lemmaRef="bd:534912">nevndin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avmarka" msd="VIAtnp" lemmaRef="bd:550093">avmarka</w>
+            <w lemma="kærumál" msd="SNSAAr" lemmaRef="bd:515793">kærumálið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="snúgva" msd="VIAtnp" lemmaRef="bd:575755">snúgva</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="44.498" msd="NOgnc">44.498</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="Toll-og" msd="SFSNAP">Toll-og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="landsskattakærunevnd" msd="SFSNAr">Landsskattakærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="viðgera" msd="VIAtnp" lemmaRef="bd:575715">viðgera</w>
+            <w lemma="báðir" msd="PIFpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="útgjalding" msd="SFPAAr" join="right" lemmaRef="bd:526578">útgjaldingarnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="landsskattakærunevnd" msd="SFSNAr">Landsskattakærunevndin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="áskoðan" msd="SFSDar" join="right" lemmaRef="bd:536740">áskoðan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="kontantur" msd="DNd" lemmaRef="bd:559542">kontant</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="skattgjaldari" msd="SMSAar" join="right" lemmaRef="bd:547448">skattgjaldara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="meginregla" msd="SFSAar" lemmaRef="bd:521530">meginreglu</w>
+            <w lemma="próvbyrða" msd="SFSAAr" lemmaRef="bd:544079">próvbyrðuna</w>
+            <w lemma="fyri" msd="DGd" join="right" lemmaRef="bd:513707">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="próvbyrða" msd="SFSNar" lemmaRef="bd:544079">próvbyrða</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="venda" msd="VIMtnp" join="right" lemmaRef="bd:553767">vendast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="ítøkiligur" msd="APSFPN" lemmaRef="bd:556214">ítøkiligar</w>
+            <w lemma="grund" msd="SFPNar" lemmaRef="bd:534139">grundir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" join="right" lemmaRef="bd:576164">halda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="føroyskur" msd="APSMPN" lemmaRef="bd:559144">føroyskir</w>
+            <w lemma="skattamyndugleiki" msd="SMPNar">skattamyndugleikar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="fráboðan" msd="SFSAar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="norskur" msd="APWMPD" lemmaRef="bd:559121">norsku</w>
+            <w lemma="skattamyndugleiki" msd="SMPDAr">skattamyndugleikunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="føroyskur" msd="APSMSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skattgjaldari" msd="SMSDar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norskur" msd="APSNSD" lemmaRef="bd:559121">norskum</w>
+            <w lemma="tænastuforhold" msd="SNSDar" join="right">tænastuforholdi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <pc lemma="&quot;" msd="KQ" join="right">"</pc>
+            <w lemma="formodningur" msd="SMSNar" join="both">formodningur</w>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s" msd="TS">t.v.s</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teim</w>
+            <w lemma="geva" msd="LWFPD" lemmaRef="bd:576061">givnu</w>
+            <w lemma="umstøður" msd="SFPDAr" lemmaRef="bd:569238">umstøðunum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="halda" msd="VIAtnp" join="right" lemmaRef="bd:576164">halda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattskyldugur" msd="APSFSA" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="prógva" msd="VIAtnp" lemmaRef="bd:552753">prógva</w>
+            <w lemma="annar" msd="PINpSA" join="right" lemmaRef="bd:513722">annað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">Skattavaldið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hoyra" msd="VIAtnp" lemmaRef="bd:553379">hoyra</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" lemmaRef="bd:547448">skattgjaldaran</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurskifti" msd="SNPAAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útgjalding" msd="SFPAAr" join="right" lemmaRef="bd:526578">útgjaldingarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="støða" msd="SFSAar" join="right" lemmaRef="bd:523272">støðu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="hoyra" msd="VUAtnp" lemmaRef="bd:553379">hoyrt</w>
+            <w lemma="skattgjaldari" msd="SMSAAr" lemmaRef="bd:547448">skattgjaldaran</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="prógv" msd="SNPDar" join="right" lemmaRef="bd:527790">prógvum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="styðja" msd="VIAtnp">styðja</w>
+            <w lemma="frágreiðing" msd="SFSAar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="peningur" msd="SMSAAr" join="right" lemmaRef="bd:540811">peningin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="manning" msd="SFSAAr" join="right" lemmaRef="bd:525386">manningina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">Hesa</w>
+            <w lemma="próvbyrða" msd="SFSAar" lemmaRef="bd:544079">próvbyrðu</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lyfta" msd="VUAtnp" join="right" lemmaRef="bd:553804">lyft</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="leggja" msd="VUAtnp" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="skjal" msd="SNPAar" join="right" lemmaRef="bd:537265">skjøl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="finna" msd="VIMtnp" lemmaRef="bd:575902">finnast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eins" msd="CS" lemmaRef="bd:577241">eins</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ei" msd="DNd" lemmaRef="bd:586923">ei</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="frágreiðing" msd="SFSAar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="høva" msd="SNSAar" lemmaRef="bd:553452">høvi</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">Út</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="nevna" msd="LWFPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="umstøður" msd="SFPDar" lemmaRef="bd:569238">umstøðum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="frágreiðing" msd="SFSAar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSMSN">útgoldin</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="landsskattakærunevnd" msd="SFSNAP">Landsskattakærunevndin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP" join="right">Skattstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SFSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="úrskurður" msd="SMSNar" lemmaRef="bd:566328">úrskurður</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="landsskattakærunevnd" msd="SFSDAP">Landsskattakærunevndini</w>
+            <w lemma="leggja" msd="VIMtnp" lemmaRef="bd:518970">leggjast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="rættur" msd="SMSAaP" join="right" lemmaRef="bd:566096">Rætt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mánaður" msd="SMSGar" lemmaRef="bd:566206">mánaðar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="móttøka" msd="SFSDar" lemmaRef="bd:521723">móttøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="fráboðan" msd="SFSDar" join="right" lemmaRef="bd:534005">fráboðan</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="&quot;" msd="KQ" join="left">"</pc>
+          </s>
+          <s>
+            <w lemma="03.08.95" msd="NOgnc">03.08.95</w>
+            <w lemma="bankaflyting" msd="SFSNar">bankaflyting</w>
+            <w lemma="30.000" msd="NOgnc" join="right">30.000</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="09.10.95" msd="NOgnc">09.10.95</w>
+            <w lemma="NOK" msd="TS">NOK</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kursur" msd="SMSAar" lemmaRef="bd:566621">kurs</w>
+            <w lemma="88,5958" msd="NOgnc">88,5958</w>
+            <w lemma="kontantur" msd="DNd" lemmaRef="bd:559542">kontant</w>
+            <w lemma="44.298" msd="NOgnc" join="right">44.298</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">Tilsamans</w>
+            <w lemma="74.298" msd="NOgnc" join="right">74.298</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="kr." msd="TT">kr.</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00211.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00211.xml
new file mode 100644
index 0000000000000000000000000000000000000000..9b3477631221432c5561db6bd22f70eddcf9f49d
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00211.xml
@@ -0,0 +1,660 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-b5ecd2b6edc549cb" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="377" xml:lang="en">377 words</measure>
+        <measure unit="tokens" quantity="438" xml:lang="en">438 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-b5ecd2b6edc549cb</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1497/grannskoðaradagur-2016.pdf?t=293839854&amp;s=rVLw6_4GHsv8u9zLuBd_bBXCEpA</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1497/grannsko%C3%B0aradagur-2016.pdf?t=293839854&amp;s=rVLw6_4GHsv8u9zLuBd_bBXCEpA</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="61" />
+          <tagUsage gi="s" occurs="29" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="377" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="9.00" msd="NOgnc">9.00</w>
+            <w lemma="eRoknskapur" msd="SMSNar">eRoknskapur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="XBRL-fíla" msd="TS">XBRL-fílur</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="status" msd="SMSNar" lemmaRef="bd:569607">status</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eRoknskapinum" msd="SMSDAr" join="right">eRoknskapinum</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="hvar" msd="DNd" lemmaRef="bd:587309">Hvar</w>
+            <w lemma="vera" msd="VNAPP1" lemmaRef="bd:514174">eru</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiði" msd="SNSDAr" lemmaRef="bd:571970">arbeiðinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="royndarkoyra" msd="VIAtnp" lemmaRef="bd:553386">royndarkoyra</w>
+            <w lemma="innlating" msd="SFSAar" lemmaRef="bd:525120">innlating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="XBRL-fíl" msd="SFPDar" join="right">XBRL-fílum</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="takkla" msd="VNAPP1" lemmaRef="bd:550391">takkla</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="avbjóðing" msd="SFSAAr" lemmaRef="bd:524452">avbjóðingina</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="fyritøka" msd="SFPAar" lemmaRef="bd:520155">fyritøkur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="nýggjur" msd="APWNPD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="krav" msd="SNPDAr" join="right" lemmaRef="bd:537766">krøvunum</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">Og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="fyrihalda" msd="VNAPS3" lemmaRef="bd:576152">fyriheldur</w>
+            <w lemma="skráseting" msd="SFSNaP" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="krav" msd="SNPAAr" lemmaRef="bd:537766">krøvini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="ársfrásøgn" msd="SFPAar" lemmaRef="bd:529117">ársfrásagnir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="XBRL-fíla" msd="TS">XBRL-fílur</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="fyrri" msd="ASWNSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="Margreta" msd="SFSNaP">Margreta</w>
+            <w lemma="Dalsgaard" msd="SgncaP" join="right">Dalsgaard</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verkætlanarleiðari" msd="SMSNar" join="right" lemmaRef="bd:548407">verkætlanarleiðari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Helena" msd="SFSNaP" lemmaRef="bd:526770">Helena</w>
+            <w lemma="D." msd="SgncaP">D.</w>
+            <w lemma="Højgaard" msd="SgncaP" join="right">Højgaard</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samskiftisleiðari" msd="SMSNar" join="right">samskiftisleiðari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Martin" msd="SMSNaP" lemmaRef="bd:575122">Martin</w>
+            <w lemma="Dam" msd="SgncaP" join="right">Dam</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="KT-mennar" msd="TS">KT-mennari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Elektron" msd="SNSDaP" join="right">Elektron</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Ken" msd="SMSNaP">Ken</w>
+            <w lemma="Nónklett" msd="SgncaP" join="right">Nónklett</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="deildarleiðari" msd="SMSNar" lemmaRef="bd:544994">deildarleiðari</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skráseting" msd="SFSDaP" lemmaRef="bd:525877">Skráseting</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lýsa" msd="VNAPP3" lemmaRef="bd:527273">lýsa</w>
+            <w lemma="støða" msd="SFSAAr" lemmaRef="bd:523272">støðuna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="svara" msd="VNAPP3" lemmaRef="bd:551385">svara</w>
+            <w lemma="spurningur" msd="SMPDar" join="right" lemmaRef="bd:541521">spurningum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="10.00" msd="NOgnc">10.00</w>
+            <w lemma="kaffisteðgur" msd="SMSNar" lemmaRef="bd:532022">Kaffisteðgur</w>
+            <w lemma="10.20" msd="NOgnc">10.20</w>
+            <w lemma="nýggjur" msd="APSMPN" lemmaRef="bd:563018">Nýggir</w>
+            <w lemma="roknskaparleistur" msd="SMPNar">roknskaparleistir</w>
+            <w lemma="nærri" msd="ASWNSA" lemmaRef="bd:586805">Næsta</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="standardur" msd="F" lemmaRef="bd:541536">standard</w>
+            <w lemma="roknskaparleistur" msd="SMPNAr">roknskaparleistirnir</w>
+            <w lemma="nýta" msd="VIMtnp" join="right" lemmaRef="bd:553611">nýtast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">Hvørjir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="snávingarsteinur" msd="SMPNAr" join="right" lemmaRef="bd:541463">snávingarsteinarnir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umráðandi" msd="Adegnc" lemmaRef="bd:564114">umráðandi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vita" msd="VIAtnp" lemmaRef="bd:576383">vita</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" join="right" lemmaRef="bd:527997">sambandi</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="Poula" msd="SFSNaP" lemmaRef="bd:526913">Poula</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Líðarendi" msd="SMSDaP" join="right" lemmaRef="bd:546467">Líðarenda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiðari" msd="SMSNar" lemmaRef="bd:546274">leiðari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattadeild" msd="SFSDAr" join="right">skattadeildini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="greiða" msd="VNAPS3" lemmaRef="bd:553662">greiðir</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vegleiða" msd="SFPAar" join="right" lemmaRef="bd:553642">vegleiðir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="11.00" msd="NOgnc">11.00</w>
+            <w lemma="Borgaragluggin" msd="SMSNAP">Borgaragluggin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="talgildur" msd="APSMPN" lemmaRef="bd:578737">talgildar</w>
+            <w lemma="fulltrú" msd="SMPNar" lemmaRef="bd:534020">fulltrúir</w>
+            <w lemma="talgilding" msd="SFSNAr" lemmaRef="bd:526117">Talgildingin</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nærri" msd="ASWNSA" lemmaRef="bd:586805">næsta</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="Borgaragluggin" msd="SMSNAP">Borgaragluggin</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="talgildur" msd="APSMPD" lemmaRef="bd:578737">talgildum</w>
+            <w lemma="fulltrúi" msd="SMPDar" join="right" lemmaRef="bd:545469">fulltrúum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">Hvussu</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="virka" msd="VIAtnp" join="right" lemmaRef="bd:550105">virka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="umráðandi" msd="Adegnc" lemmaRef="bd:564114">umráðandi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="grannskoðari" msd="SMPDar" lemmaRef="bd:545635">grannskoðarum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bókhaldari" msd="SMPDar" lemmaRef="bd:544932">bókhaldarum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vita" msd="VIAtnp" lemmaRef="bd:576383">vita</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" join="right" lemmaRef="bd:527997">sambandi</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="Diana" msd="SFSNaP" lemmaRef="bd:526696">Diana</w>
+            <w lemma="Gilstón" msd="SgncaP" join="right">Gilstón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiðari" msd="SMSNar" lemmaRef="bd:546274">leiðari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kundatænasta" msd="SFSDAr" join="right">kundatænastuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Ólavur" msd="SMSNaP" lemmaRef="bd:574770">Ólavur</w>
+            <w lemma="Brimnes" msd="SgncaP" join="right">Brimnes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="KT-leiður" msd="TS" join="right">KT-leiðari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="siga" msd="VNAPP3" lemmaRef="bd:576426">siga</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ólavur" msd="SMSNaP" lemmaRef="bd:574770">Ólavur</w>
+            <w lemma="greiða" msd="VNAPS3" lemmaRef="bd:553662">greiðir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="stuttur" msd="DNd" lemmaRef="bd:562083">stutt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="broyting" msd="SFPDar" lemmaRef="bd:524586">broytingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Borgaraglugganum" msd="SMSDAP" join="right">Borgaraglugganum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="12.00" msd="NOgnc">12.00</w>
+            <w lemma="miðmál" msd="SNSNar" lemmaRef="bd:516134">Miðmáli</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="smyrjibreyð" msd="SNSDar">smyrjibreyði</w>
+            <w lemma="13.00" msd="NOgnc">13.00</w>
+            <w lemma="Vinnugluggin" msd="SMSNAr">Vinnugluggin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýggjur" msd="APSMSD" lemmaRef="bd:563018">nýggjum</w>
+            <w lemma="hamur" msd="SMSDar" lemmaRef="bd:531201">hami</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="spildurnýggjur" msd="APSFSN" lemmaRef="bd:563021">spildurnýggj</w>
+            <w lemma="útgáva" msd="SFSNar" lemmaRef="bd:524332">útgáva</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="Vinnuglugganum" msd="SMSDAP">Vinnuglugganum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="gátt" msd="SFSDAr" join="right" lemmaRef="bd:534161">gáttini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">Hvussu</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="síggja" msd="VIAtnp" lemmaRef="bd:514175">síggja</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørjir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">vera</w>
+            <w lemma="nýggjur" msd="APWMPN" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="møguleiki" msd="SMPNAr" join="right" lemmaRef="bd:513882">møguleikarnir</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="Margreta" msd="SFSNaP">Margreta</w>
+            <w lemma="Dalsgaard" msd="SgncaP" join="right">Dalsgaard</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verkætlanarleiðari" msd="SMSNar" join="right" lemmaRef="bd:548407">verkætlanarleiðari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="greiða" msd="VNAPS3" lemmaRef="bd:553662">greiðir</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="dømi" msd="SNPAar" join="right" lemmaRef="bd:572116">dømi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="13.45" msd="NOgnc">13.45</w>
+            <w lemma="Mínlykil" msd="SMSNar">Mínlykil</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Vinnugluggan" msd="SMSAAP">Vinnugluggan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="næstum" msd="DNd" lemmaRef="bd:586967">næstum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gamal" msd="APWMSN" lemmaRef="bd:562213">gamli</w>
+            <w lemma="lykil" msd="SMSNAr" lemmaRef="bd:582751">lykilin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Vinnugluggan" msd="SMSAAP">Vinnugluggan</w>
+            <w lemma="skifta" msd="LSMSN" lemmaRef="bd:553799">skiftur</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="Mínlykil" msd="SMSAar" join="right">Mínlykil</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">Hvussu</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lyklaskifti" msd="SNSNAr">lyklaskiftið</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="praksis" msd="SMSDar" join="right">praksis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpPN" lemmaRef="bd:587906">hvørjir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">vera</w>
+            <w lemma="fyrimunur" msd="SMPNAr" join="right" lemmaRef="bd:565770">fyrimunirnir</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="Ólavur" msd="SMSNaP" lemmaRef="bd:574770">Ólavur</w>
+            <w lemma="Brimnes" msd="SgncaP" join="right">Brimnes</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="KT-leiður" msd="TS" join="right">KT-leiðari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="greiða" msd="VNAPS3" lemmaRef="bd:553662">greiðir</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="varpa" msd="VNAPS3" lemmaRef="bd:551338">varpar</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="ljós" msd="SNSAar" lemmaRef="bd:570318">ljós</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="framtíðarætlan" msd="SFPAar">framtíðarætlanir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samleiki" msd="SMSDar" lemmaRef="bd:514011">samleika</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innritan" msd="SFSDar" join="right">innritan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="14.00" msd="NOgnc">14.00</w>
+            <w lemma="kaffisteðgur" msd="SMSNar" lemmaRef="bd:532022">Kaffisteðg</w>
+            <w lemma="ur" msd="DNd" lemmaRef="bd:576765">ur</w>
+            <w lemma="14.15" msd="NOgnc">14.15</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">Um</w>
+            <w lemma="typufeilur" msd="SMPAar">typufeilir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="renturokning" msd="SFSAar" lemmaRef="bd:525658">renturokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eftirlitsarbeið" msd="SNSAAr">eftirlitsarbeiðið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hvør" msd="PQMpPN" lemmaRef="bd:587906">Hvørjir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vanligur" msd="ASWMPN" lemmaRef="bd:556584">vanligastu</w>
+            <w lemma="typufeilur" msd="SMPNAr">typufeilirnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnubólkur" msd="SMPDar" join="right">vinnubólkum</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APSFSN" lemmaRef="bd:564347">røtt</w>
+            <w lemma="renturokning" msd="SFSNar" lemmaRef="bd:525658">renturokning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="millumrokning" msd="SFPDar" join="right" lemmaRef="bd:525416">millumrokningum</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">Og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="skipa" msd="VNAPP1" lemmaRef="bd:551238">skipa</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="eftirlitsarbeið" msd="SNSAAr">eftirlitsarbeiðið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="Poula" msd="SFSNaP" lemmaRef="bd:526913">Poula</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Líðarendi" msd="SMSDaP" join="right" lemmaRef="bd:546467">Líðarenda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="deildarleiðari" msd="SMSNar" lemmaRef="bd:544994">deildarleiðari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skattadeild" msd="SFSDAr" join="right">skattadeildini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="greiða" msd="VNAPS3" lemmaRef="bd:553662">greiðir</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="spurningur" msd="SMPDar" join="right" lemmaRef="bd:541521">spurningum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="15.00" msd="NOgnc">15.00</w>
+            <w lemma="takk" msd="SNSNar" lemmaRef="bd:536266">Takk</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="umráðandi" msd="Adegnc" lemmaRef="bd:564114">Umráðandi</w>
+            <w lemma="praktiskur" msd="APSFSN" lemmaRef="bd:558670">praktisk</w>
+            <w lemma="kunning" msd="SFSNar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">Vit</w>
+            <w lemma="vera" msd="VNAPP1" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýggjur" msd="APWFSD" lemmaRef="bd:563018">nýggju</w>
+            <w lemma="høll" msd="SFSDAr" lemmaRef="bd:529046">høllini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="starvsmannafelag" msd="SNSDAP" lemmaRef="bd:535742">Starvsmannafelagnum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="J." msd="SgncaP">J.</w>
+            <w lemma="H." msd="SgncaP">H.</w>
+            <w lemma="Schrøters" msd="SgncaP">Schrøters</w>
+            <w lemma="gøta" msd="SFSDaP" lemmaRef="bd:520387">gøtu</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Havn" msd="SFSDaP" lemmaRef="bd:578390">Havn</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ókeypis" msd="DNd" lemmaRef="bd:587569">ókeypis</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="luttaka" msd="VIAtnp" join="right" lemmaRef="bd:576119">luttaka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="vilja" msd="VNAPP1" lemmaRef="bd:576390">vilja</w>
+            <w lemma="fegin" msd="APSNPN" lemmaRef="bd:581132">fegin</w>
+            <w lemma="vita" msd="VIAtnp" join="right" lemmaRef="bd:576383">vita</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="nógvur" msd="APSNPN" join="right" lemmaRef="bd:578409">nógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="koma" msd="VNAPP3" join="right" lemmaRef="bd:576176">koma</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Maila" msd="VMAtP2">Maila</w>
+            <w lemma="eg" msd="PPg1PD" lemmaRef="bd:513678">okkum</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="luttøka" msd="SFSAar" lemmaRef="bd:521337">luttøku</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Lisbeth" msd="SMSAaP">Lisbeth</w>
+            <w lemma="Johanneson" msd="SMSAaP">Johanneson</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lj@taks.fo" msd="SgncaP">lj@taks.fo</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="mánadagur" msd="SMSAAr" join="right" lemmaRef="bd:568541">mánadagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="21." msd="NOgnc">21.</w>
+            <w lemma="november" msd="SMSAar" join="right" lemmaRef="bd:565639">november</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vælkomin" msd="APSMPN" join="right" lemmaRef="bd:581655">Vælkomin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grannskoðan" msd="SFPNAr" join="right" lemmaRef="bd:534120">GRANNSKOÐANAR</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="BÓKHALDSdagur" msd="SMSNar">BÓKHALDSDAGUR</w>
+            <w lemma="24" msd="NOgnc" join="right">24</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="november" msd="SMSNar" lemmaRef="bd:565639">NOVEMBER</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">Vit</w>
+            <w lemma="bjóða" msd="VNAPP1" lemmaRef="bd:575869">bjóða</w>
+            <w lemma="tú" msd="PPg2SD" lemmaRef="bd:513679">tær</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kunningardagur" msd="SMSAar" lemmaRef="bd:568513">kunningardag</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="grannskoðari" msd="SMPAar" lemmaRef="bd:545635">grannskoðarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bókhaldari" msd="SMPAar" join="right" lemmaRef="bd:544932">bókhaldarar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="dagur" msd="SMSDAr" lemmaRef="bd:568412">degnum</w>
+            <w lemma="upplýsa" msd="VNAPP1" lemmaRef="bd:553529">upplýsa</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vegleiða" msd="VNAPP1" lemmaRef="bd:553642">vegleiða</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurskifti" msd="SNPAar" join="right" lemmaRef="bd:573245">viðurskifti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tú" msd="PEg2nc" lemmaRef="bd:513679">tykkara</w>
+            <w lemma="fak" msd="SNSAar" join="right" lemmaRef="bd:514840">fak</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="lata" msd="VNAPP1" lemmaRef="bd:576191">lata</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðmerking" msd="SFPDar" lemmaRef="bd:526425">viðmerkingum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="spurningur" msd="SMPDar" join="right" lemmaRef="bd:541521">spurningum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00213.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00213.xml
new file mode 100644
index 0000000000000000000000000000000000000000..60eca72aba88301c70d53f258fddc5f9a5e9fa89
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00213.xml
@@ -0,0 +1,488 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-b780fb9eb5dba4ad" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="253" xml:lang="en">253 words</measure>
+        <measure unit="tokens" quantity="300" xml:lang="en">300 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-b780fb9eb5dba4ad</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1769/samandráttur-18-05-2005.docx?s=bnfWhamHNDaEEnVlgS30h7wpK_I</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1769/samandr%C3%A1ttur-18-05-2005.docx?s=bnfWhamHNDaEEnVlgS30h7wpK_I</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="3" />
+          <tagUsage gi="pc" occurs="47" />
+          <tagUsage gi="s" occurs="10" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="253" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="18-5-2005" msd="NOgnc" join="right">18-5-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-31-25" msd="NOgnc">05-03-31-25</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Hummaraveiða" msd="SFSNar">Hummaraveiða</w>
+            <w lemma="vinnuligur" msd="APSNSN" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSNar" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">Meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="bátur" msd="SMSNar" lemmaRef="bd:542627">Bátur</w>
+            <w lemma="strika" msd="LSMSN" lemmaRef="bd:549895">strikaður</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="meirvirðisgjaldsskrá" msd="SFSDAr" join="right">meirvirðisgjaldsskránni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnuligur" msd="APSNSA" lemmaRef="bd:557165">vinnuligt</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" join="right" lemmaRef="bd:533493">avgerðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="18-5-2005" msd="NOgnc" join="right">18-5-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-33" msd="NOgnc">05-02-21-33</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="landbúnaður" msd="SMSNar" join="right" lemmaRef="bd:566221">Landbúnaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="privatnýtsla" msd="SFSNar">Privatnýtsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMSDar" join="right" lemmaRef="bd:542624">bili</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="studningur" msd="SMSNar" lemmaRef="bd:541605">Studningur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seyðakjøt" msd="SNSDar" lemmaRef="bd:518531">seyðakjøti</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vegleiðingarskriv" msd="SNSNar">vegleiðingarskriv</w>
+            <w lemma="skattavald" msd="SNSGAr" lemmaRef="bd:516757">skattavaldsins</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="orða" msd="LSNSN" lemmaRef="bd:552972">orðað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="síða" msd="SFSDar" lemmaRef="bd:523376">síðu</w>
+            <w lemma="148" msd="NOgnc">148</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1996" msd="NOgnc" join="right">1996</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ivasamur" msd="APSNSN" join="right" lemmaRef="bd:562867">ivasamt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="skilja" msd="VNMPS3" lemmaRef="bd:576280">skilst</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="vøruvognur" msd="SMSAar" lemmaRef="bd:542225">vøruvogn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lastvognur" msd="SMSAar" join="right">lastvogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="definitión" msd="SFSNar" lemmaRef="bd:577454">definitión</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hugtøka" msd="SFPDAr" lemmaRef="bd:586393">hugtøkunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ongastaðni" msd="DNd" lemmaRef="bd:587674">ongastaðni</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">víst</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" lemmaRef="bd:563924">avgerandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="heiti" msd="SNPAAr" join="right" lemmaRef="bd:572335">heitini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" join="right" lemmaRef="bd:587854">Hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samanhildið" msd="LSNSN">samanhildið</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNar" lemmaRef="bd:542624">bilur</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APSMSD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="málburður" msd="SMSDar" lemmaRef="bd:566283">málburði</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nevna" msd="LSMSN" lemmaRef="bd:553339">nevndur</w>
+            <w lemma="lastvognur" msd="SMSNar">lastvognur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vøruvognur" msd="SMSNar" join="right" lemmaRef="bd:542225">vøruvognur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="bilur" msd="SMSAar" join="right" lemmaRef="bd:542624">bil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="nøkta" msd="VNAPS3" lemmaRef="bd:552431">nøktar</w>
+            <w lemma="allur" msd="PIFpSA" lemmaRef="bd:587907">alla</w>
+            <w lemma="privatkoyring" msd="SFSAAr" join="right">privatkoyringina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VNAPS3" join="right" lemmaRef="bd:575738">ger</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskæruenvndin" msd="SFSNAr">avgjaldskæruenvndin</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattavald" msd="SNSNAr" lemmaRef="bd:516757">skattavaldið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="nær" msd="ACSFSA" lemmaRef="bd:564431">nærri</w>
+            <w lemma="ávísing" msd="SFSAar" lemmaRef="bd:526504">ávísing</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="áseta" msd="VIAtnp" lemmaRef="bd:576366">áseta</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="skattur" msd="SMSNAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="eginnýtsla" msd="SFSDAr" lemmaRef="bd:527120">eginnýtsluni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="akfar" msd="SNSDar" lemmaRef="bd:537420">akfari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harnæst" msd="DNd" lemmaRef="bd:587031">Harnæst</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="skattur" msd="SMSNAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="studningur" msd="SMSNar" lemmaRef="bd:541605">studningur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="seyðakjøt" msd="SNSAar" lemmaRef="bd:518531">seyðakjøt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skattskyldugur" msd="APSFSN" lemmaRef="bd:554319">skattskyldug</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="18-5-2005" msd="NOgnc" join="right">18-5-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-35" msd="NOgnc">05-02-21-35</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="60.000" msd="NOgnc">60.000</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar">rentuútreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="broyta" msd="VIAtnp" lemmaRef="bd:553579">broyta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kærur" msd="SMPDAr" lemmaRef="bd:554957">kærarunum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="2x60.000" msd="NOgnc">2x60.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="serligur" msd="APSFPA" lemmaRef="bd:556727">serligar</w>
+            <w lemma="umstøður" msd="SFPAar" lemmaRef="bd:569238">umstøður</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00216.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00216.xml
new file mode 100644
index 0000000000000000000000000000000000000000..282880eb3a82542da02b86025fcc64d7eb6605b6
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00216.xml
@@ -0,0 +1,669 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-ba3398789be3ac81" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="398" xml:lang="en">398 words</measure>
+        <measure unit="tokens" quantity="467" xml:lang="en">467 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-ba3398789be3ac81</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1774/samandráttur-20-10-2005.docx?s=9lVm-Nkt0zZX6rZvy3h-pGqQ9Ds</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1774/samandr%C3%A1ttur-20-10-2005.docx?s=9lVm-Nkt0zZX6rZvy3h-pGqQ9Ds</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="3" />
+          <tagUsage gi="pc" occurs="69" />
+          <tagUsage gi="s" occurs="17" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="398" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="20." msd="NOgnc">20.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFPNar" lemmaRef="bd:533493">Avgerðir</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="20.10.2005" msd="NOgnc" join="right">20.10.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-41" msd="NOgnc">05-02-21-41</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">Skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gáva" msd="SFSDar" lemmaRef="bd:520375">gávu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="veiðiloyvi" msd="SNSNar" lemmaRef="bd:573216">Veiðiloyvi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="felag" msd="SNSNar" join="right" lemmaRef="bd:535493">Felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="veiðiloyvi" msd="SNSAar" lemmaRef="bd:573216">veiðiloyvi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kæra" msd="VNAAS3" lemmaRef="bd:553390">kærdi</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="gávuskattað" msd="LSNSN">gávuskattað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="mettur" msd="LSNSD" lemmaRef="bd:561729">mettum</w>
+            <w lemma="virði" msd="SNSDar" lemmaRef="bd:573238">virði</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="veiðiloyvi" msd="SNSDAr" join="right" lemmaRef="bd:573216">veiðiloyvinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAr" join="right">skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="20-10-2005" msd="NOgnc" join="right">20-10-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="04-02-21-30" msd="NOgnc">04-02-21-30</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNSDar" lemmaRef="bd:576930">láni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuvirki" msd="SNSAar">vinnuvirki</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc">33</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="ynskja" msd="VNAAS3" lemmaRef="bd:554065">ynskti</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSDar" lemmaRef="bd:577069">tapi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNSDar" lemmaRef="bd:576930">láni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuvirki" msd="SNSAar" join="right">vinnuvirki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAP">Skattakærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="prógva" msd="VUAtnp" join="right" lemmaRef="bd:552753">prógvað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="missa" msd="VNAAS3" lemmaRef="bd:553983">misti</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="lán" msd="SNSAar" lemmaRef="bd:576930">lán</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ábyrgd" msd="SFSAar" join="right" lemmaRef="bd:533367">ábyrgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="veita" msd="VNAAS3" lemmaRef="bd:553565">veitti</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuligur" msd="APSNSD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="20-10-2005" msd="NOgnc" join="right">20-10-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-36" msd="NOgnc">05-02-21-36</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="negativur" msd="APSFSN" lemmaRef="bd:555145">Negativ</w>
+            <w lemma="eginnýtsluuppgerð" msd="SFSNar" join="right">eginnýtsluuppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gáva" msd="SFSNar" lemmaRef="bd:520375">Gáva</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="foreldur" msd="SMPDar" lemmaRef="bd:529372">foreldrum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hækka" msd="VNAAS3" lemmaRef="bd:549974">hækkaði</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1998" msd="NOgnc">1998</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tilsamans" msd="DNd" lemmaRef="bd:587512">tilsamans</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="3.082.467" msd="NOgnc">3.082.467</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="negativur" msd="APSFSA" lemmaRef="bd:555145">negativa</w>
+            <w lemma="eginnýtsluuppgerð" msd="SFSAar" join="right">eginnýtsluuppgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="negativur" msd="APWFSN" lemmaRef="bd:555145">negativa</w>
+            <w lemma="eginnýtsla" msd="SFSNAr" lemmaRef="bd:527120">eginnýtslan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fíggja" msd="LSFSN" lemmaRef="bd:549744">fíggjað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gáva" msd="SFPDar" lemmaRef="bd:520375">gávum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="foreldur" msd="SNSDar" lemmaRef="bd:529372">foreldri</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAP">Skattakærunevndin</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="samdur" msd="APSFSN" lemmaRef="bd:578766">samd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSAaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="koma" msd="LSFSN" lemmaRef="bd:576176">komin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skatting" msd="SFPGar" join="right" lemmaRef="bd:525839">skattingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="velja" msd="VNAAS3" lemmaRef="bd:554155">valdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="tollur" msd="SMSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samla" msd="LWFPN" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="hækking" msd="SFPNAr" lemmaRef="bd:525081">hækkingarnar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="2.912.500" msd="NOgnc" join="right">2.912.500</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="sannlíkur" msd="APSNSN" join="right" lemmaRef="bd:555422">sannlíkt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="foreldur" msd="SNPNar" lemmaRef="bd:529372">foreldur</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fíggjarorka" msd="SFSAar" lemmaRef="bd:520162">fíggjarorku</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="slíkur" msd="PIFpPA" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="peningagáva" msd="SFPAar" join="right">peningagávur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="20-10-2005" msd="NOgnc" join="right">20-10-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-39" msd="NOgnc">05-02-21-39</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="frádráttur" msd="SMPNar" lemmaRef="bd:567649">Frádráttir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="húsaleiguroknskapur" msd="SMSDar">húsaleiguroknskapi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="góðkenna" msd="VNAAS3" lemmaRef="bd:553887">góðkendi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útreiðsla" msd="SFPAAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="húsaleiguroknskapur" msd="SMSDAr">húsaleiguroknskapinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2000" msd="NOgnc" join="right">2000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="undir" msd="DNd" lemmaRef="bd:586849">undir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avgerð" msd="SFSDAr" lemmaRef="bd:533493">avgerðini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="býta" msd="VIAtnp" lemmaRef="bd:553607">býta</w>
+            <w lemma="útreiðsla" msd="SFPAAr" lemmaRef="bd:524340">útreiðslurnar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAAP3" lemmaRef="bd:576394">kundu</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nakar" msd="PIMpPA" join="right" lemmaRef="bd:587899">nakrar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="partvísur" msd="APSMSA" lemmaRef="bd:557624">partvísan</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="nakar" msd="PIFpPA" join="right" lemmaRef="bd:587899">nakrar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="allur" msd="DNd" lemmaRef="bd:587907">als</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="20-10-2005" msd="NOgnc" join="right">20-10-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-34-3" msd="NOgnc">05-03-34-3</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="renturokning" msd="SFSNar" lemmaRef="bd:525658">Renturokning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tollkredittur" msd="SMSDar">tollkreditti</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tolllóg" msd="SFSNAr" lemmaRef="bd:536354">Tolllógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="30a" msd="NOgnc">30a</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="renturokning" msd="SFSAAr" lemmaRef="bd:525658">renturokningina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tollkredittur" msd="SMSDar" join="right">tollkreditti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP">Skattstovuni</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="renta" msd="SFSNar" lemmaRef="bd:522267">renta</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="rokna" msd="VIMtnp" join="right" lemmaRef="bd:550959">roknast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rindan" msd="SFSAar" lemmaRef="bd:535120">rindan</w>
+            <w lemma="samur" msd="PIMpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rentutíðarskeið" msd="SNSNar">rentutíðarskeiði</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="byrja" msd="VNAPS3" join="right" lemmaRef="bd:549807">byrjar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="20-10-2005" msd="NOgnc" join="right">20-10-2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="má1" msd="TS">má1</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-32-17" msd="NOgnc">05-03-32-17</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Mótrokningsreglur" msd="SFPNar">Mótrokningsreglur</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="úgjald" msd="SNSNar">úgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="negativur" msd="APSNPD" lemmaRef="bd:555145">negativum</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="mótrokna" msd="LSNSN" lemmaRef="bd:550962">mótroknað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skuld" msd="SFSDar" join="right" lemmaRef="bd:535969">skuld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landskassi" msd="SMSAAr" join="right" lemmaRef="bd:569465">landskassan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP">Skattstovuni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mótrokning" msd="SFSAar" join="right" lemmaRef="bd:525471">mótrokning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00221.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00221.xml
new file mode 100644
index 0000000000000000000000000000000000000000..067ef615d0de08bb0c371a4baaf03134b1a983da
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00221.xml
@@ -0,0 +1,866 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-c379c1e49cb2341c" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="570" xml:lang="en">570 words</measure>
+        <measure unit="tokens" quantity="648" xml:lang="en">648 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-c379c1e49cb2341c</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/qnzj5b14/landsskattanevndaravgerð-mál-nr-5-1992-fríur-bilur.pdf?t=117&amp;s=4o8vQJWv4WrF39B92tF7f1jjx3g</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/qnzj5b14/landsskattanevndaravger%C3%B0-m%C3%A1l-nr-5-1992-fr%C3%ADur-bilur.pdf?t=117&amp;s=4o8vQJWv4WrF39B92tF7f1jjx3g</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="4" />
+          <tagUsage gi="pc" occurs="78" />
+          <tagUsage gi="s" occurs="24" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="570" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="landsskattakærunevndaravgerð" msd="SFSNar">Landsskattakærunevndaravgerð</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05" msd="NOgnc" join="right">05</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="1992" msd="NOgnc" join="left">1992</w>
+            <w lemma="fríur" msd="APSMSN" lemmaRef="bd:563109">Fríur</w>
+            <w lemma="bilur" msd="SMSNar" join="right" lemmaRef="bd:542624">bilur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSMSD" lemmaRef="bd:563109">fríum</w>
+            <w lemma="bilur" msd="SMSDar" join="right" lemmaRef="bd:542624">bili</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grannskoðari" msd="SMSNar" lemmaRef="bd:545635">Grannskoðari</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="skattgjaldari" msd="SMSAar" lemmaRef="bd:547448">skattgjaldara</w>
+            <w lemma="kæra" msd="VUAtnp" lemmaRef="bd:553390">kært</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="1989" msd="NOgnc">1989</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSMSD" lemmaRef="bd:563109">fríum</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">Skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1989" msd="NOgnc">1989</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hækka" msd="LSFSN" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="18.000" msd="NOgnc">18.000</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="270.100" msd="NOgnc">270.100</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="288.100" msd="NOgnc" join="right">288.100</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bygdaráð" msd="SNSNar" lemmaRef="bd:571136">Bygdaráð</w>
+            <w lemma="boða" msd="VNAPS3" lemmaRef="bd:552945">boðar</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="høvuðsálíkning" msd="SFSDAr">høvuðsálíkningini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1989" msd="NOgnc">1989</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ætlan" msd="SFSNAr" lemmaRef="bd:536752">ætlanin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hækka" msd="VIAtnp" lemmaRef="bd:549974">hækka</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSMSD" lemmaRef="bd:563109">fríum</w>
+            <w lemma="bilur" msd="SMSDar" join="right" lemmaRef="bd:542624">bili</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="heimild" msd="SFSAAr" lemmaRef="bd:534215">heimildina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">Skattgjaldarin</w>
+            <w lemma="kæra" msd="VNAPS3" lemmaRef="bd:553390">kærir</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommuna" msd="SFSDAr" lemmaRef="bd:520934">kommununi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðmerkja" msd="VNAPS3" join="right" lemmaRef="bd:554050">viðmerkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privatan</w>
+            <w lemma="persónbilur" msd="SMSAar" join="right" lemmaRef="bd:540817">persónbil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="sjálvur" msd="APSMSN" join="right" lemmaRef="bd:555235">sjálvur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="orsøkin" msd="SFSNAr">orsøkin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bilur" msd="SMSAAr" lemmaRef="bd:542624">bilin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" join="right" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="PDFpSN" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="lítil" msd="APSMSN" join="left" lemmaRef="bd:562662">lítil</w>
+            <w lemma="lastvognur" msd="SMSNar" join="right">lastvognur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðsformaður" msd="SMSNar" lemmaRef="bd:568088">arbeiðsformaður</w>
+            <w lemma="aldur" msd="APSNSA" lemmaRef="bd:578703">alt</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="1989" msd="NOgnc">1989</w>
+            <w lemma="koyra" msd="VNAAS3" lemmaRef="bd:553384">koyrdi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðspláss" msd="SNSAAr" lemmaRef="bd:570264">arbeiðsplássið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="arbeiðsfólk" msd="SNPAar" lemmaRef="bd:514328">arbeiðsfólk</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="báðir" msd="PIMpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="vegur" msd="SMPAar" join="right" lemmaRef="bd:566866">vegir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="deild" msd="SFSNAr" lemmaRef="bd:533717">Deildin</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="koyring" msd="SFSNAr" lemmaRef="bd:525225">koyringin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsstaður" msd="SMSDar">arbeiðsstaði</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="privatkoyring" msd="SFSNar" join="right">privatkoyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiðsstaður" msd="SMSDar">arbeiðsstað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="stað" msd="SNSAAr" join="right" lemmaRef="bd:535747">staðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="treyta" msd="VNAPS3" lemmaRef="bd:552690">treytar</w>
+            <w lemma="løn" msd="SFSAAr" join="right" lemmaRef="bd:576943">lønina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">Kæran</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ganga" msd="LSFSN" lemmaRef="bd:576001">gingin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="møti" msd="SNSDar" join="right" lemmaRef="bd:572642">møti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landsskattanevnd" msd="SFSAAr" join="right">landsskattanevndina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="greiða" msd="VNAPS3" lemmaRef="bd:553662">greiðir</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="arbeiðsformaður" msd="SMSNar" lemmaRef="bd:568088">arbeiðsformaður</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partafelag" msd="SNSDar" join="right" lemmaRef="bd:535653">partafelag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="egin" msd="APSMSA" lemmaRef="bd:581131">egnan</w>
+            <w lemma="privatbilur" msd="SMSAar" join="right" lemmaRef="bd:540883">privatbil</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="arbeiða" msd="VNAAS3" lemmaRef="bd:553638">arbeiddi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðspláss" msd="SNSDAr" lemmaRef="bd:570264">arbeiðsplássinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="millumbylgjusendari" msd="SMSAAr">millumbylgjusendaran</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="útvarp" msd="SNSDAr" lemmaRef="bd:537104">útvarpinum</w>
+            <w lemma="aldur" msd="APSNSA" lemmaRef="bd:578703">alt</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="1989" msd="NOgnc" join="right">1989</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">Hvønn</w>
+            <w lemma="morgun" msd="SMSAar" lemmaRef="bd:582961">morgun</w>
+            <w lemma="fara" msd="VNAAP3" lemmaRef="bd:576051">fóru</w>
+            <w lemma="tríggir" msd="NCMPN" lemmaRef="bd:530549">tríggir</w>
+            <w lemma="bilur" msd="SMPNar" lemmaRef="bd:542624">bilar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partafelag" msd="SNSDAr" lemmaRef="bd:535653">partafelagnum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðspláss" msd="SNSAAr" lemmaRef="bd:570264">arbeiðsplássið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiðsfólk" msd="SNSDar" join="right" lemmaRef="bd:514328">arbeiðsfólki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="NCMSN" lemmaRef="bd:530546">ein</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="heimbygd" msd="SFSDAr">heimbygdini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="NCMSN" lemmaRef="bd:530546">ein</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="bygd" msd="SFSDar" lemmaRef="bd:528739">bygd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="NCMSN" lemmaRef="bd:530546">ein</w>
+            <w lemma="triði" msd="APWMSN" lemmaRef="bd:530597">triði</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="triði" msd="APWFSD" lemmaRef="bd:530597">triðju</w>
+            <w lemma="bygd" msd="SFSDar" join="right" lemmaRef="bd:528739">bygd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="koyra" msd="VNAAS3" lemmaRef="bd:553384">koyrdi</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="bilur" msd="SMSAAr" join="right" lemmaRef="bd:542624">bilin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="bygd" msd="SFSDAr" join="right" lemmaRef="bd:528739">bygdini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="maður" msd="SMPNAr" lemmaRef="bd:567706">Menninir</w>
+            <w lemma="fáa" msd="VNAAP3" lemmaRef="bd:576403">fingu</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="fara" msd="VNAAP3" lemmaRef="bd:576051">fóru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bilur" msd="SMSAAr" join="right" lemmaRef="bd:542624">bilin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bilur" msd="SMSAar" join="right" lemmaRef="bd:542624">bil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="áleggja" msd="LSMSN" lemmaRef="bd:576273">álagdur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="bilur" msd="SMSAAr" lemmaRef="bd:542624">bilin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koyra" msd="VIAtnp" lemmaRef="bd:553384">koyra</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="sjálvur" msd="APSMSA" lemmaRef="bd:555235">sjálvan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="arbeiðsfólk" msd="SNSAar" lemmaRef="bd:514328">arbeiðsfólk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðspláss" msd="SNSAAr" join="right" lemmaRef="bd:570264">arbeiðsplássið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kæra" msd="SFSNAr" lemmaRef="bd:521114">Kæran</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="senda" msd="LSFSN" lemmaRef="bd:553766">send</w>
+            <w lemma="kommuna" msd="SFSDAr" join="right" lemmaRef="bd:520934">kommununi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="kommuna" msd="SFSNAr" lemmaRef="bd:520934">kommunan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="frágreiðing" msd="SFSDar" lemmaRef="bd:524890">frágreiðing</w>
+            <w lemma="sín" msd="PEF3SD" join="right" lemmaRef="bd:513755">síni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="heima" msd="DNd" lemmaRef="bd:571600">heima</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hús" msd="SNSAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" join="right" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="privatur" msd="DNd" lemmaRef="bd:560948">privat</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vita" msd="Adegnc" lemmaRef="bd:576383">vitandi</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="privatbilur" msd="SMSAar" join="right" lemmaRef="bd:540883">privatbil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="kona" msd="SFSNAr" join="right" lemmaRef="bd:520940">konan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="persónbilur" msd="SMSAAr" join="right" lemmaRef="bd:540817">persónbilin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="koyring" msd="SFSNAr" lemmaRef="bd:525225">koyringin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="heimbygd" msd="SFSDAr">heimbygdini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsstað" msd="SNSAAr">arbeiðsstaðið</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiðsfólk" msd="SNSDar" lemmaRef="bd:514328">arbeiðsfólki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="privatkoyring" msd="SFSNar" join="right">privatkoyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="maður" msd="SMPNAr" lemmaRef="bd:567706">menninir</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bilur" msd="SMSAAr" join="right" lemmaRef="bd:542624">bilin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">Arbeiðið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" lemmaRef="bd:513683">teimum</w>
+            <w lemma="byrja" msd="VNAPS3" lemmaRef="bd:549807">byrjar</w>
+            <w lemma="tí" msd="DNd" join="right" lemmaRef="bd:577239">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bilur" msd="SMSAAr" join="right" lemmaRef="bd:542624">bilin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koyring" msd="SFSNAr" lemmaRef="bd:525225">koyringin</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="koyring" msd="SFSNar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðstíð" msd="SFSDAr" lemmaRef="bd:533474">arbeiðstíðini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="metir" msd="VNAPS3">metir</w>
+            <w lemma="ráði" msd="SNSNAr" join="right" lemmaRef="bd:572764">ráðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rættur" msd="APSNSN" lemmaRef="bd:564347">rætt</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSMSD" lemmaRef="bd:563109">fríum</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kommuna" msd="SFSNAr" join="right" lemmaRef="bd:520934">kommunan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="omanfyri" msd="DNd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="nevna" msd="LSNSN" lemmaRef="bd:553339">nevnt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vita" msd="Adegnc" lemmaRef="bd:576383">vitandi</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSMSN" lemmaRef="bd:553611">nýttur</w>
+            <w lemma="privatur" msd="DNd" lemmaRef="bd:560948">privat</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="arbeiðstíð" msd="SFSAar" join="right" lemmaRef="bd:533474">arbeiðstíð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="landsskattakærunevndaravgerð" msd="SFSNar">Landsskattakærunevndaravgerð</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="styðjar" msd="VNAPS3">styðjar</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="niðurstøða" msd="SFSDar" lemmaRef="bd:521827">niðurstøðu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="stk" msd="TT" join="right">stk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="siga" msd="VNAPS3" join="right" lemmaRef="bd:576426">sigur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="rættur" msd="SMSNAr" lemmaRef="bd:566096">rætturin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ókeypis" msd="Adegnc" lemmaRef="bd:587024">ókeypis</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastogn" msd="SFSDar" lemmaRef="bd:533875">fastogn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leysafæ" msd="SNSDar" lemmaRef="bd:518930">leysafæ</w>
+            <w lemma="o.t." msd="TS" join="right">o.t.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.v.s." msd="TS">t.v.s.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ráði" msd="SNSNAr" lemmaRef="bd:572764">Ráðið</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="mæla" msd="VIAtnp">mæla</w>
+            <w lemma="nevnd" msd="SFSDAr" lemmaRef="bd:534912">nevndini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommuna" msd="SFSDAr" lemmaRef="bd:520934">kommununi</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1989" msd="NOgnc">1989</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSMSD" lemmaRef="bd:563109">fríum</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" join="right" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Landsskattanevnd" msd="SFSNAr">Landsskattanevndin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðgerð" msd="SFSGar" lemmaRef="bd:536643">viðgerðar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fundur" msd="SMSDar" lemmaRef="bd:565701">fundi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="niðurstøða" msd="SFSAar" join="right" lemmaRef="bd:521827">niðurstøðu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="rættur" msd="APSNSN" lemmaRef="bd:564347">rætt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="kæraran" msd="SMSAAr">kæraran</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fríur" msd="APSMSD" lemmaRef="bd:563109">fríum</w>
+            <w lemma="bilur" msd="SMSDar" join="right" lemmaRef="bd:542624">bili</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" join="right" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="morgin" msd="SMSDar" lemmaRef="bd:586960">morgni</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="heimbygd" msd="SFSDAr" join="right">heimbygdini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="kvøld" msd="SNSAAr" lemmaRef="bd:515778">kvøldið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="heimbygd" msd="SFSDAr" join="right">heimbygdini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="afturat" msd="DNd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="koma" msd="VNAPS3" join="right" lemmaRef="bd:576176">kemur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="persónbilur" msd="SMSAar" join="right" lemmaRef="bd:540817">persónbil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðstíð" msd="SFSAar" lemmaRef="bd:533474">arbeiðstíð</w>
+            <w lemma="sín" msd="PEF3SA" join="right" lemmaRef="bd:513755">sína</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="bilur" msd="SMSNAr" lemmaRef="bd:542624">bilurin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="halda" msd="VIMtnp" lemmaRef="bd:576164">haldast</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="egnaður" msd="LSMSN" lemmaRef="bd:580141">egnaður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="verunliga" msd="APSFSA">verunliga</w>
+            <w lemma="privatur" msd="APSFSA" lemmaRef="bd:560948">privata</w>
+            <w lemma="koyring" msd="SFSAar" join="right" lemmaRef="bd:525225">koyring</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00222.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00222.xml
new file mode 100644
index 0000000000000000000000000000000000000000..7915bf0e288eb0071f33da5ba7f2b35123e74926
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00222.xml
@@ -0,0 +1,479 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-c39f21e7e6643191" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="246" xml:lang="en">246 words</measure>
+        <measure unit="tokens" quantity="291" xml:lang="en">291 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-c39f21e7e6643191</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1786/samandráttur-29-08-2007.docx?s=Ra9bL_MnwSGNgA8Gp-LiBZM_zEE</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1786/samandr%C3%A1ttur-29-08-2007.docx?s=Ra9bL_MnwSGNgA8Gp-LiBZM_zEE</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="2" />
+          <tagUsage gi="pc" occurs="45" />
+          <tagUsage gi="s" occurs="11" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="246" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="29." msd="NOgnc">29.</w>
+            <w lemma="august" msd="SMSAar" lemmaRef="bd:530652">august</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-03-31-48" msd="NOgnc">07-03-31-48</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="29.08.2007" msd="NOgnc">29.08.2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="rætting" msd="SFSNar" lemmaRef="bd:525705">rætting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgjaldsupphædd" msd="SFSDar">avgjaldsupphædd</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="loyva" msd="VUAtnp" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="P" msd="TS" join="right">P</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="F" msd="TS" join="left">F</w>
+            <w lemma="X" msd="NOgnc">X</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="rætting" msd="SFPAar" lemmaRef="bd:525705">rættingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="meirvirðisgjald" msd="SNSDAr" lemmaRef="bd:537865">meirvirðisgjaldinum</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="keypari" msd="SMPDAr" lemmaRef="bd:546035">keyparunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="afturgjalda" msd="VUAtnp" lemmaRef="bd:582468">afturgoldið</w>
+            <w lemma="felag" msd="SNSDAr" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="meirvirðisgjald" msd="SNSDAr" join="right" lemmaRef="bd:537865">meirvirðisgjaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="rindað" msd="VUAtnp">rindað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiðsløn" msd="SFPDar" join="right" lemmaRef="bd:533472">arbeiðslønum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" lemmaRef="bd:565908">roknskapinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2003" msd="NOgnc">2003</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2004" msd="NOgnc">2004</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="inntøkuføra" msd="VUAtnp" lemmaRef="bd:553402">inntøkuført</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="686.943" msd="NOgnc">686.943</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="603.421" msd="NOgnc" join="right">603.421</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="afturbering" msd="SFSDar" lemmaRef="bd:524399">afturbering</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="meirvirðisgjald" msd="SNSDar" join="right" lemmaRef="bd:537865">meirvirðisgjaldi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="felag" msd="SNSNAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rætta" msd="VUAtnp" lemmaRef="bd:552662">rættað</w>
+            <w lemma="meirvirðisgjald" msd="SNSAAr" lemmaRef="bd:537865">meirvirðisgjaldið</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="keypari" msd="SMPDAr" join="right" lemmaRef="bd:546035">keyparunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="meirvirðisgjald" msd="SNSNAr" lemmaRef="bd:537865">meirvirðisgjaldið</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="landskassi" msd="SMSAAr" join="right" lemmaRef="bd:569465">landskassan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="P" msd="SgncaP" join="right">P</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="F" msd="SgncaP" join="left">F</w>
+            <w lemma="X" msd="NOgnc">X</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="inntøkuføra" msd="VIAtnp" lemmaRef="bd:553402">inntøkuføra</w>
+            <w lemma="meirvirðisgjald" msd="SNSAAr" join="right" lemmaRef="bd:537865">meirvirðisgjaldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="06-02-22-28" msd="NOgnc">06-02-22-28</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="29.08.2007" msd="NOgnc">29.08.2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kapitalvinningur" msd="SMSNar" lemmaRef="bd:539938">kapitalvinningur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="niðurskriving" msd="SFSNar" lemmaRef="bd:525507">niðurskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partapeningur" msd="SMSDar">partapeningi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSNAr">kapitalvinningsskattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="Partapeningur" msd="SMSNAr">Partapeningurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Sp" msd="SgncaP" join="right">Sp</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="f" msd="TS" join="left">f</w>
+            <w lemma="X" msd="NOgnc">X</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="lækka" msd="LSMSN" lemmaRef="bd:549976">lækkaður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgoldið" msd="LSNSN">útgoldið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tveir" msd="NCMPA" lemmaRef="bd:530548">tveir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fimm" msd="NCgnc" lemmaRef="bd:530551">fimm</w>
+            <w lemma="partaeigari" msd="SMPDar" join="right" lemmaRef="bd:546925">partaeigarum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="útlutan" msd="SFSNAr" lemmaRef="bd:536834">útlutanin</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="vinningsbýti" msd="SNSNar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattaráð" msd="SNSAaP">Skattaráð</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðgerð" msd="SFSGar" lemmaRef="bd:536643">viðgerðar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-22-34" msd="NOgnc" join="right">07-02-22-34</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="07-02-22-35" msd="NOgnc">07-02-22-35</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="07-02-22-36" msd="NOgnc">07-02-22-36</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="29.08.2007" msd="NOgnc">29.08.2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partabræv" msd="SNPDar" lemmaRef="bd:538228">partabrøvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útgeva" msd="Adegnc" lemmaRef="bd:576085">útgevandi</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSNAr">kapitalvinningsskattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="27" msd="NOgnc" join="right">27</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="28" msd="NOgnc">28</w>
+            <w lemma="partaeigari" msd="SMPNar" lemmaRef="bd:546925">Partaeigarar</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="selja" msd="VUAtnp" lemmaRef="bd:576279">selt</w>
+            <w lemma="partabræv" msd="SNPAar" lemmaRef="bd:538228">partabrøv</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útgeva" msd="Adegnc" lemmaRef="bd:576085">útgevandi</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mettur" msd="VNAAP3" join="right" lemmaRef="bd:561729">mettu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søla" msd="SFPNAr" lemmaRef="bd:523417">sølurnar</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="skattafríur" msd="APSFPN" lemmaRef="bd:563116">skattafríar</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="vísandi" msd="DNd" lemmaRef="bd:563981">vísandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skiftisregla" msd="SFPAAr">skiftisreglurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kapitalvinningsskattalóg" msd="SFSDAr" join="right">kapitalvinningsskattalógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="søla" msd="SFPNAr" lemmaRef="bd:523417">sølurnar</w>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útlutan" msd="SFPNar" lemmaRef="bd:536834">útlutanir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýti" msd="SNSDar" join="right" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningsbýtisavgjald" msd="SNSNar">vinningsbýtisavgjald</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="lata" msd="VIMtnp" join="right" lemmaRef="bd:576191">latast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFPAAr" lemmaRef="bd:533493">avgerðirnar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00223.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00223.xml
new file mode 100644
index 0000000000000000000000000000000000000000..ce0ebb4d8b3f1a81e30a4bc78e46414198346f2e
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00223.xml
@@ -0,0 +1,2927 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-c4d3daf0ea7deb55" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="2278" xml:lang="en">2278 words</measure>
+        <measure unit="tokens" quantity="2628" xml:lang="en">2628 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-c4d3daf0ea7deb55</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/f5zbe0ty/tviskattasattmali-vid-bermuda-skjal-3.pdf?s=k0HJzVKmCbYkOlghtq9_r1k7rgo</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="7" />
+          <tagUsage gi="pc" occurs="350" />
+          <tagUsage gi="s" occurs="62" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="2278" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="156" msd="NOgnc">156</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">Skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMSN" lemmaRef="bd:550270">umtalaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="føroyskur" msd="APSMSN" join="left" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="samlíkur" msd="APSMPA" lemmaRef="bd:555419">samlíkar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættiligur" msd="DNd" lemmaRef="bd:556367">rættiliga</w>
+            <w lemma="einsháttaður" msd="APSMPA" lemmaRef="bd:580789">einsháttaðar</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSMPN" lemmaRef="bd:576366">ásettir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagfesting" msd="SFSAAr" lemmaRef="bd:524659">dagfestingina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="undirskrift" msd="SFSDAr" lemmaRef="bd:536482">undirskriftini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eyki" msd="DNd" lemmaRef="bd:545221">eyka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="varur" msd="APSNSN" lemmaRef="bd:554883">vart</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="broyting" msd="SFPAar" join="right" lemmaRef="bd:524586">broytingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="skattalóg" msd="SFPDar" lemmaRef="bd:535361">skattalógum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almennar</w>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">allýsingar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætla" msd="LSFPN" lemmaRef="bd:549302">Ætlaðar</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="partur" msd="SMPNar" join="both" lemmaRef="bd:532202">partar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Bermuda" msd="SgncaP" join="both">Bermuda</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="havøki" msd="SNSAAr" lemmaRef="bd:529965">havøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="sjóøki" msd="SNSAAr" join="right" lemmaRef="bd:530097">sjóøkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðkoma" msd="VNAPP3" lemmaRef="bd:576175">viðkoma</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar">náttúrutilfeingi</w>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fíggjarmálaráðharri" msd="SMSNAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="heimila" msd="LSNSN" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="umboð" msd="SNSNar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSDar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ráðharri" msd="SMSAAr" join="right" lemmaRef="bd:547212">ráðharran</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="varamaður" msd="SMSNar" lemmaRef="bd:567804">varamaður</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="virki" msd="SNSNar" join="both" lemmaRef="bd:530198">virki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="vinnuvirksemi" msd="SNSAar">vinnuvirksemi</w>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PIMpSN" lemmaRef="bd:587907">allur</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skilgreinað" msd="LSNSN">skilgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlað</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="nýta" msd="LWFPD" lemmaRef="bd:553611">nýttu</w>
+            <w lemma="skattalóg" msd="SFPDAr" lemmaRef="bd:535361">skattalógunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="borgaraskapur" msd="SMSNar" lemmaRef="bd:565825">Borgaraskapur</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="likamligur" msd="APSMSD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimur" msd="SMSDar" lemmaRef="bd:539705">heimi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sermerki" msd="SNSDar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="157" msd="NOgnc">157</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="likamligur" msd="APSMSD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avgera" msd="LSFSN" lemmaRef="bd:575727">avgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" join="right" lemmaRef="bd:586847">yvir</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="persónligur" msd="APWNSN" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarligur" msd="APWNSN" lemmaRef="bd:556661">fíggjarliga</w>
+            <w lemma="tilknýti" msd="SNSNar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tættur" msd="DNC" lemmaRef="bd:564367">tættari</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="miðdepil" msd="SMSNar" join="left" lemmaRef="bd:567249">miðdepil</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lív" msd="SNPAar" join="right" lemmaRef="bd:576936">lívs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="áhugamál" msd="SNPAar" join="right" lemmaRef="bd:517731">áhugamál</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="lívsáhugamál" msd="SNPAar" join="right">lívsáhugamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørgin" msd="PIMpSD" lemmaRef="bd:587902">hvørgum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanur" msd="APSMSN" lemmaRef="bd:562985">vanur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" join="right" lemmaRef="bd:575771">búgva</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanur" msd="APSMSN" lemmaRef="bd:562985">vanur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" lemmaRef="bd:575771">búgva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørgin" msd="PIMpSD" lemmaRef="bd:587902">hvørgum</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" join="right" lemmaRef="bd:587509">sínámillum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðtøkunu" msd="SFSDar">viðtøkunu</w>
+            <w lemma="m" msd="SFSDar">m</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">fastar</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="183" msd="NOgnc">183</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">samanlagt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="tólv" msd="NCgnc" lemmaRef="bd:530560">tólv</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="enda" msd="VNAPS3" lemmaRef="bd:549452">endar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skattaár" msd="SNSDar" join="right" lemmaRef="bd:585015">skattaári</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðisgevari" msd="SMSAar" join="right">arbeiðisgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="LSFSN" lemmaRef="bd:576019">borin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="handilsstaður" msd="SMSDar" join="right">handilsstaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ígjøgnum" msd="DGd" lemmaRef="bd:513720">ígjøgnum</w>
+            <w lemma="virksemi" msd="SNSAAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðisgevari" msd="SMSNAr">arbeiðisgevarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fulnar" msd="DNd" lemmaRef="bd:586936">fulnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="útinna" msd="LSNSN" join="right" lemmaRef="bd:553956">útint</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">Stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samsýning" msd="SFSAar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðisgevari" msd="SMSAar" join="right">arbeiðisgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="veita" msd="VNAPS3" lemmaRef="bd:553565">veitir</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="arbeiðisgevari" msd="SMSDAr">arbeiðisgevaranum</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vara" msd="VNAPS3" join="right" lemmaRef="bd:553374">varir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stýra" msd="VNAPS3" lemmaRef="bd:553429">stýrir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ansa" msd="VNAPS3" lemmaRef="bd:552163">ansar</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænastuveiting" msd="SFPNar" lemmaRef="bd:526223">tænastuveitingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útinna" msd="LSFPN" join="right" lemmaRef="bd:553956">útintar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænastuveiting" msd="SFPNar" lemmaRef="bd:526223">tænastuveitingar</w>
+            <w lemma="útgera" msd="VNAPP3">útgera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="óloysandi" msd="Adegnc" lemmaRef="bd:563991">óloysandi</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handilsvirksemi" msd="SNSDAr" join="right">handilsvirkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="persónur" msd="SMSDAr" join="right" lemmaRef="bd:540818">persóninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="158" msd="NOgnc">158</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="frammanfyristandandi" msd="Adegnc" lemmaRef="bd:563626">frammanfyristandandi</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="ómaksgjald" msd="SNPNar" lemmaRef="bd:537088">Ómaksgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stýrislimur" msd="SMPAar" lemmaRef="bd:565722">stýrislimir</w>
+            <w lemma="ómaksgjald" msd="SNPNar" lemmaRef="bd:537088">Ómaksgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stýrislimur" msd="SMPAar" lemmaRef="bd:565722">stýrislimir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="gjald" msd="SNPNar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="stýrislimur" msd="SMSNar" lemmaRef="bd:565722">stýrislimur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stjórn" msd="SFSDAr" lemmaRef="bd:536137">stjórnini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="ráði" msd="SNSDar" lemmaRef="bd:572764">ráði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="listafólk" msd="SNPNar" lemmaRef="bd:585442">Listafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttarfólk" msd="SNPNar">ítróttarfólk</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">Inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="undirhaldari" msd="SMSNar" join="right" lemmaRef="bd:548248">undirhaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="sjónleikar" msd="SMSNar" join="right">sjónleikar</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="filmur" msd="SMSGar" join="right" lemmaRef="bd:530696">films</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útvarp" msd="SMSGar" join="right" lemmaRef="bd:537104">útvarps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sjónvarp" msd="SMSGar" lemmaRef="bd:537246">sjónvarps</w>
+            <w lemma="listafólk" msd="SNSNar" join="right" lemmaRef="bd:585442">listafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tónleikari" msd="SMSNar" join="right" lemmaRef="bd:514008">tónleikari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ítróttafólk" msd="SNSNar" join="right" lemmaRef="bd:585325">ítróttafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="sín" msd="PEN3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="persónligur" msd="APWNPD" lemmaRef="bd:556620">persónligu</w>
+            <w lemma="tiltak" msd="SNPDar" lemmaRef="bd:537371">tiltøkum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="framføra" msd="LSFSN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="persónligur" msd="APSNPD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="tiltak" msd="SNPDar" lemmaRef="bd:537371">tiltøkum</w>
+            <w lemma="framføra" msd="LSFSN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="undirhaldari" msd="SMSDar" lemmaRef="bd:548248">undirhaldara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="ítróttarfólk" msd="SNSDar">ítróttarfólki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="førleiki" msd="SMSDar" join="right" lemmaRef="bd:513993">førleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="krevja" msd="VNMPS3" lemmaRef="bd:554166">krevst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leggja" msd="VNMPS3" lemmaRef="bd:518970">legst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="undirhaldari" msd="SMSAAr" lemmaRef="bd:548248">undirhaldaran</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttarfólk" msd="SNSAAr">ítróttarfólkið</w>
+            <w lemma="sjálvur" msd="APSNSA" join="right" lemmaRef="bd:555235">sjálvt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lógligur" msd="APSFSA" lemmaRef="bd:556108">lógliga</w>
+            <w lemma="samtøka" msd="SFSAar" join="right" lemmaRef="bd:522508">samtøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tiltak" msd="SNPNAr" lemmaRef="bd:537371">tiltøkini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="undirhaldari" msd="SMSDAr" lemmaRef="bd:548248">undirhaldaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttarfólk" msd="SNSDAr">ítróttarfólkinum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framføra" msd="LSNPN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="Pensjón" msd="SFPNar">Pensjónir</w>
+            <w lemma="Pensjón" msd="SFPNar">Pensjónir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgjald" msd="LSNPN" lemmaRef="bd:537098">útgjøld</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="almannalóggáva" msd="SFSDAr">almannalóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjald" msd="LSNPN" lemmaRef="bd:537098">útgjøld</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="peningaveitingarskipan" msd="SFSDar" join="right">peningaveitingarskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">Almenn</w>
+            <w lemma="tænasta" msd="SFSNar" lemmaRef="bd:523776">tænasta</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">Fastar</w>
+            <w lemma="l" msd="SFPNar">l</w>
+            <w lemma="øn" msd="SFPNar" join="right" lemmaRef="bd:576779">ønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="pensjón" msd="SFSNar" join="right">pensjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgoldnar" msd="LSFPN">útgoldnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="politiskur" msd="APSFSD" lemmaRef="bd:558634">politiskari</w>
+            <w lemma="undirdeild" msd="SFSDar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lógásettur" msd="APSMSD" lemmaRef="bd:561778">lógásettum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="staðbundin" msd="APSMSD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="framdur" msd="LSFPD" lemmaRef="bd:578764">framdum</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirdeild" msd="SFSAar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSAar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">fastar</w>
+            <w lemma="løn" msd="SFPNar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tænasta" msd="SFPNAr" lemmaRef="bd:523776">tænasturnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="likamligur" msd="APWMSN" lemmaRef="bd:556552">likamligi</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VNMAS3" lemmaRef="bd:575738">gjørdist</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="tænasta" msd="SFPAAr" join="right" lemmaRef="bd:523776">tænasturnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðtøka" msd="SFPNAr" lemmaRef="bd:524088">Viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fastur" msd="APSFPA" lemmaRef="bd:561118">fastar</w>
+            <w lemma="løn" msd="SFPAar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPA" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPAar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="159" msd="NOgnc">159</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="politiskur" msd="APSFSD" lemmaRef="bd:558634">politiskari</w>
+            <w lemma="undirdeild" msd="SFSDar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lógásettur" msd="APSMSD" lemmaRef="bd:561778">lógásettum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="staðbundin" msd="APSMSD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+            <w lemma="útgjald" msd="SNPNar" join="right" lemmaRef="bd:537098">Útgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lærlingur" msd="SMSNar" join="right" lemmaRef="bd:540352">lærlingur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" join="right" lemmaRef="bd:532202">part</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="útbúgving" msd="SFSDar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upplæring" msd="SFSDar" lemmaRef="bd:526333">upplæring</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="móttaka" msd="VNAPS3" lemmaRef="bd:576121">móttekur</w>
+            <w lemma="ætla" msd="LSNSN" lemmaRef="bd:549302">ætlað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="uppihald" msd="SNSAar" join="right" lemmaRef="bd:518800">uppihald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útbúgving" msd="SFSAar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upplæring" msd="SFSAar" join="right" lemmaRef="bd:526333">upplæring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="slíkur" msd="PINpPN" lemmaRef="bd:555427">slík</w>
+            <w lemma="útgjald" msd="SNPNar" lemmaRef="bd:537098">útgjøld</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="Útilokan" msd="SFSNar">Útilokan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvíska" msd="APWMSD">tvíska</w>
+            <w lemma="tting" msd="SMSAar">tting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lóggáva" msd="SFSAAr" lemmaRef="bd:521405">lóggávuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="loyvi" msd="SNPDar" lemmaRef="bd:572526">loyvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góðskriving" msd="SFSAar" lemmaRef="bd:525004">góðskriving</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APSMSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sum" msd="CR" join="left" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="vanligur" msd="APWFSA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="meginregla" msd="SFSAAr" lemmaRef="bd:521530">meginregluna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="undirstykki" msd="SNSDar" lemmaRef="bd:530178">undirstykki</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="NOgnc" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="samsvara" msd="VNAPS3" lemmaRef="bd:551386">samsvarar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøkuskattur" msd="SMSAAr" join="right" lemmaRef="bd:531109">inntøkuskattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="tílíkur" msd="PIMpSN" lemmaRef="bd:555432">tílíkur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="slíkur" msd="PIMpSA" lemmaRef="bd:555427">slíkan</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="iii" msd="NOgnc" join="right">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="írokna" msd="VIAtnp">írokna</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mannagongd" msd="SFSNAr" lemmaRef="bd:534740">Mannagongdin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">avtalum</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyrisk" msd="APSNPN">fyrisk</w>
+            <w lemma="ipanir" msd="SFPNar">ipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tann" msd="PPN3SN" lemmaRef="bd:587908">ta</w>
+            <w lemma="ð" msd="PPN3SN">ð</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="160" msd="NOgnc">160</w>
+            <w lemma="loysn" msd="SFSNar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VNAPP3" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="eindamál" msd="SNSDar">eindamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="ígildiskoma" msd="SFSNar">Ígildiskoma</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="trítiunda" msd="APWMSA">trítiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMSN" lemmaRef="bd:554166">kravdur</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="fíggjarár" msd="SNSAar" lemmaRef="bd:515061">fíggjarár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="NCMSD" lemmaRef="bd:530546">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="mánaður" msd="SMSDar" join="right" lemmaRef="bd:566206">mánaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">skattum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DNd" join="right" lemmaRef="bd:586854">innan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="PDMpSA" lemmaRef="bd:587908">tann</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="uppsiga" msd="LSFSN" join="right" lemmaRef="bd:576428">uppsøgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="boð" msd="SNPNar" lemmaRef="bd:571129">boð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsøgn" msd="SFSDAr" lemmaRef="bd:529111">uppsøgnini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="161" msd="NOgnc">161</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Washington" msd="SgncaP" join="right">Washington</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Áki" msd="SMSNaP" lemmaRef="bd:514078">Áki</w>
+            <w lemma="Johansen" msd="SgncaP">Johansen</w>
+            <w lemma="Paula" msd="SFSAaP" lemmaRef="bd:526907">Paula</w>
+            <w lemma="Ann" msd="SFSAaP" lemmaRef="bd:576391">Ann</w>
+            <w lemma="Cox" msd="SgncaP">Cox</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPGaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="BERMUDA" msd="SFSGaP">BERMUDA</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="ÚTILOKAN" msd="SFSAar">ÚTILOKAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">FYRITØKUM</w>
+            <w lemma="sum" msd="PEF3PD" lemmaRef="bd:514256">SUM</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">REKA</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">SKIP</w>
+            <w lemma="ella" msd="CI" lemmaRef="bd:513686">ELLA</w>
+            <w lemma="flogfar" msd="SNPAar" lemmaRef="bd:537589">FLOGFØR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">VINNU</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">ALTJÓÐA</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">FERÐSLU</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">fyritøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPAar" lemmaRef="bd:537589">flogfør</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samdur" msd="APSNPN" lemmaRef="bd:578766">samd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="allýsing" msd="SMPNar" lemmaRef="bd:524430">ALLÝSINGAR</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætla" msd="LSNSN" lemmaRef="bd:549302">Ætlað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="partur" msd="SMPNar" join="both" lemmaRef="bd:532202">partar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Bermuda" msd="SgncaP" join="both">Bermuda</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="persónur" msd="SMPNar" join="both" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSAar" lemmaRef="bd:535493">felag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="samtak" msd="SNSAar" lemmaRef="bd:537219">samtak</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NOgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiðslusæti" msd="SNSAar" join="right">leiðslusæti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skrásetingarstaður" msd="SMSAar">skrásetingarstað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="eyðkenni" msd="SNSAar" lemmaRef="bd:572161">eyðkenni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00226.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00226.xml
new file mode 100644
index 0000000000000000000000000000000000000000..57f151ecb0ec86b5e48e7838cd00cc8bd8842cbd
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00226.xml
@@ -0,0 +1,355 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-c6e7036cc6172fdc" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="171" xml:lang="en">171 words</measure>
+        <measure unit="tokens" quantity="184" xml:lang="en">184 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-c6e7036cc6172fdc</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/cgmfpp43/2026-02-02-taks-fradrattarmoguleikar-livitidir-ilogur-husaleigapdf.pdf?t=226103467&amp;s=1Z3tBl9H5ed-vTOQ4ehsuPgrUX0</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="2" />
+          <tagUsage gi="pc" occurs="13" />
+          <tagUsage gi="s" occurs="3" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="171" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="Frádráttarmøguleiki" msd="SMPNar">Frádráttarmøguleikar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="livitíð" msd="SFPNar" lemmaRef="bd:534622">livitíðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="húsaleiga" msd="SFSAar" lemmaRef="bd:527225">húsaleigu</w>
+            <w lemma="listi" msd="SMSNAr" lemmaRef="bd:546315">Listin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vegleiða" msd="Adegnc" join="right" lemmaRef="bd:553642">vegleiðandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">Mett</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="einstakur" msd="APSNSD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="føri" msd="SNSDar" join="right" lemmaRef="bd:572277">føri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vøra" msd="SFSNar" lemmaRef="bd:524139">Vøra</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="livitíð" msd="SFSNar" lemmaRef="bd:534622">Livitíð</w>
+            <w lemma="grassláing" msd="SFSNar">Grassláing</w>
+            <pc lemma="..............................................................." msd="KE">...............................................................</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <pc lemma="....................." msd="KE">.....................</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="sikkringur" msd="SFPNar" lemmaRef="bd:541201">Sikkringar</w>
+            <pc lemma="..............................................................." msd="KE">...............................................................</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <pc lemma="....................." msd="KE">.....................</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="ár" msd="SNSNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="kaffimaskina" msd="SFSNar" lemmaRef="bd:520746">Kaffimaskina</w>
+            <pc lemma="............................................................" msd="KE">............................................................</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <pc lemma="....................." msd="KE">.....................</pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="støvsúgvari" msd="SMSNar" lemmaRef="bd:547839">Støvsúgvari</w>
+            <pc lemma="............................................................." msd="KE">.............................................................</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <pc lemma="....................." msd="KE">.....................</pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="máling" msd="SFSNar" lemmaRef="bd:525461">Máling</w>
+            <pc lemma="....................................................................." msd="KE">.....................................................................</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <pc lemma="....................." msd="KE">.....................</pc>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="ár" msd="SNPNar" lemmaRef="bd:517748">ár</w>
+            <w lemma="máliarbeiði" msd="SNSNar">Máliarbeiði</w>
+            <pc lemma="..............................................................." msd="KE">...............................................................</pc>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="....................." msd="Unknown Tag">.....................</w>
+            <w lemma="8" msd="Unknown Tag">8</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="Blandingsbattarí" msd="Unknown Tag">Blandingsbattarí</w>
+            <w lemma="......................................................." msd="Unknown Tag">.......................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="10" msd="Unknown Tag">10</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="frystiskáp" msd="Unknown Tag" lemmaRef="bd:515010">Frystiskáp</w>
+            <w lemma="..............................................................." msd="Unknown Tag">...............................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="15" msd="Unknown Tag">15</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="innhurð" msd="Unknown Tag" lemmaRef="bd:525110">Innhurð</w>
+            <w lemma="..................................................................." msd="Unknown Tag">...................................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="15" msd="Unknown Tag">15</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="køliskáp" msd="Unknown Tag" lemmaRef="bd:515800">Køliskáp</w>
+            <w lemma=".................................................................." msd="Unknown Tag">..................................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="15" msd="Unknown Tag">15</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="komfýrur" msd="Unknown Tag" lemmaRef="bd:540063">Komfýrur</w>
+            <w lemma="................................................................." msd="Unknown Tag">.................................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="15" msd="Unknown Tag">15</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="turkitrumla" msd="Unknown Tag" lemmaRef="bd:523707">Turkitrumla</w>
+            <w lemma="............................................................." msd="Unknown Tag">.............................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="15" msd="Unknown Tag">15</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="vaskimaskina" msd="Unknown Tag" lemmaRef="bd:523948">Vaskimaskina</w>
+            <w lemma=".........................................................." msd="Unknown Tag">..........................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="15" msd="Unknown Tag">15</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="vindeyga" msd="Unknown Tag" lemmaRef="bd:513562">Vindeyga</w>
+            <w lemma="................................................................." msd="Unknown Tag">.................................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="15" msd="Unknown Tag">15</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="El-inn-legging" msd="Unknown Tag">El-innlegging</w>
+            <w lemma="..........................................................." msd="Unknown Tag">...........................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="25" msd="Unknown Tag">25</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="garasjuhurð" msd="Unknown Tag">Garasjuhurð</w>
+            <w lemma="............................................................" msd="Unknown Tag">............................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="25" msd="Unknown Tag">25</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="køka" msd="Unknown Tag" lemmaRef="bd:521121">Køkur</w>
+            <w lemma="....................................................................." msd="Unknown Tag">.....................................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="25" msd="Unknown Tag">25</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="sanitetur" msd="Unknown Tag" lemmaRef="bd:531388">Sanitet</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="Unknown Tag" lemmaRef="bd:513722">annað</w>
+            <w lemma="naglafastur" msd="Unknown Tag" lemmaRef="bd:561056">naglafast</w>
+            <w lemma="........................................" msd="Unknown Tag">........................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="25" msd="Unknown Tag">25</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="stikkkontakt" msd="Unknown Tag" lemmaRef="bd:536131">Stikkkontakt</w>
+            <w lemma="............................................................" msd="Unknown Tag">............................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="30" msd="Unknown Tag">30</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="tak" msd="Unknown Tag" lemmaRef="bd:537358">Tak</w>
+            <w lemma="........................................................................." msd="Unknown Tag">.........................................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="30" msd="Unknown Tag">30</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="timbur" msd="Unknown Tag" join="right" lemmaRef="bd:529777">Timbur</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="uttan" msd="Unknown Tag" lemmaRef="bd:586857">uttan</w>
+            <w lemma=".........................................................." msd="Unknown Tag">..........................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="30" msd="Unknown Tag">30</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="timburarbeiði" msd="Unknown Tag" lemmaRef="bd:573051">Timburarbeiði</w>
+            <w lemma=".........................................................." msd="Unknown Tag">..........................................................</w>
+            <w lemma="ja" msd="Unknown Tag" lemmaRef="bd:586788">ja</w>
+            <w lemma="..................." msd="Unknown Tag">...................</w>
+            <w lemma="30" msd="Unknown Tag">30</w>
+            <w lemma="ár" msd="Unknown Tag" lemmaRef="bd:517748">ár</w>
+            <w lemma="rottutýning" msd="Unknown Tag" lemmaRef="bd:525678">Rottutýning</w>
+            <w lemma="........................................................." msd="Unknown Tag">.........................................................</w>
+            <w lemma="nei" msd="Unknown Tag" lemmaRef="bd:586789">nei</w>
+            <w lemma="ruskkoyring" msd="Unknown Tag" lemmaRef="bd:525693">Ruskkoyring</w>
+            <w lemma="........................................................" msd="Unknown Tag">........................................................</w>
+            <w lemma="nei" msd="Unknown Tag" lemmaRef="bd:586789">nei</w>
+            <w lemma="Skorsteinssóping" msd="Unknown Tag">Skorsteinssóping</w>
+            <w lemma=".................................................." msd="Unknown Tag">..................................................</w>
+            <w lemma="nei" msd="Unknown Tag" lemmaRef="bd:586789">nei</w>
+            <w lemma="tryggur" msd="Unknown Tag" lemmaRef="bd:561597">Tryggari</w>
+            <w lemma="tún" msd="Unknown Tag" lemmaRef="bd:577085">tún</w>
+            <w lemma="um" msd="Unknown Tag" lemmaRef="bd:513687">um</w>
+            <w lemma="hús" msd="Unknown Tag" join="right" lemmaRef="bd:527779">hús</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="nýgerð" msd="Unknown Tag" lemmaRef="bd:534978">nýgerð</w>
+            <w lemma="................................." msd="Unknown Tag">.................................</w>
+            <w lemma="nei" msd="Unknown Tag" lemmaRef="bd:586789">nei</w>
+            <w lemma="spillvatnsleiðing" msd="Unknown Tag">Spillvatnsleiðing</w>
+            <w lemma="og" msd="Unknown Tag" lemmaRef="bd:513685">og</w>
+            <w lemma="spillvatnsíbinding" msd="Unknown Tag" join="right">spillvatnsíbinding</w>
+            <w lemma="," msd="Unknown Tag" join="left">,</w>
+            <w lemma="nýgerð" msd="Unknown Tag" lemmaRef="bd:534978">nýgerð</w>
+            <w lemma=".........." msd="Unknown Tag">..........</w>
+            <w lemma="nei" msd="Unknown Tag" lemmaRef="bd:586789">nei</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00228.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00228.xml
new file mode 100644
index 0000000000000000000000000000000000000000..da407e292a11fcf88f1a658f3f3b183e61d838d9
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00228.xml
@@ -0,0 +1,436 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-c8b45fc663ccc95e" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="207" xml:lang="en">207 words</measure>
+        <measure unit="tokens" quantity="256" xml:lang="en">256 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-c8b45fc663ccc95e</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1770/samandráttur-31-03-2005.docx?s=OsqiQ-tMIRrGq_rVtGQETZNA9-s</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1770/samandr%C3%A1ttur-31-03-2005.docx?s=OsqiQ-tMIRrGq_rVtGQETZNA9-s</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="2" />
+          <tagUsage gi="pc" occurs="49" />
+          <tagUsage gi="s" occurs="7" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="207" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" join="right" lemmaRef="bd:533493">avgerðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="31.03" msd="NOgnc">31.03</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="31.03.2005" msd="NOgnc" join="right">31.03.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="04-02-22-14" msd="NOgnc">04-02-22-14</w>
+            <w lemma="kommuna" msd="SFSNar" lemmaRef="bd:520934">Kommuna</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SMSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDar">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tilhaldskommuna" msd="SFSAAr" lemmaRef="bd:523518">tilhaldskommuna</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="atvinnukommuna" msd="SFSAAr">atvinnukommuna</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="41" msd="NOgnc" join="right">41</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="48" msd="NOgnc">48</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="51" msd="NOgnc" join="right">51</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="kommuna" msd="SFSNar" lemmaRef="bd:520934">kommuna</w>
+            <w lemma="krevja" msd="VNAAS3" lemmaRef="bd:554166">kravdi</w>
+            <w lemma="tollur" msd="SMSAAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuna" msd="SFSAAP">Skattstovuna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="felag" msd="SNSAar" lemmaRef="bd:535493">felag</w>
+            <w lemma="skráseta" msd="LSNSA" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimstaður" msd="SMSDar" lemmaRef="bd:566903">heimstaði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="kommuna" msd="SFSDar" lemmaRef="bd:520934">kommunu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="atvinnuskattur" msd="SMSAar">atvinnuskatt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virksemi" msd="SNSAar" join="right" lemmaRef="bd:573237">virksemi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="kommuna" msd="SFSDar" lemmaRef="bd:520934">kommunu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSAar" join="right" lemmaRef="bd:516806">skip</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SMSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="felag" msd="SNSAAr" lemmaRef="bd:535493">felagið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="atvinnuskattur" msd="SMSAar" join="right">atvinnuskatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldkærunevnd" msd="SFSNAr">avgjaldkærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSDAr" join="right">skattstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="31.03.2005" msd="NOgnc" join="right">31.03.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-22-16" msd="NOgnc">05-02-22-16</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstovu" msd="SFSDaP">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mótrokning" msd="SFSNar" lemmaRef="bd:525471">mótrokning</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="írestandi" msd="Adegnc" lemmaRef="bd:564024">írestandi</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="litri" msd="F" lemmaRef="bd:513890">litra</w>
+            <w lemma="c" msd="TS">c</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="norðurlendskur" msd="APWMSD" lemmaRef="bd:557691">norðurlendska</w>
+            <w lemma="dupultskattasáttmálanum" msd="SMSDAr">dupultskattasáttmálanum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="½" msd="NOgnc">½</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattauppgerð" msd="SFSAAr">skattauppgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="rættur" msd="APSFSA" join="right" lemmaRef="bd:564347">rætta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="31.03.2005" msd="NOgnc" join="right">31.03.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="04-03-31-23" msd="NOgnc">04-03-31-23</w>
+            <w lemma="skattgjaldari" msd="SMSNar" lemmaRef="bd:547448">Skattgjaldari</w>
+            <w lemma="móti" msd="DGd" lemmaRef="bd:513758">móti</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstovu" msd="SFSDaP">skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="innflutningur" msd="SMSDar" lemmaRef="bd:539862">innflutningi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gatt-toll-ur" msd="SNSDar">gatt-tollur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tolllóg" msd="SFSDAr" lemmaRef="bd:536354">tolllógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="394" msd="NOgnc" join="right">394</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avgjald" msd="SNPDar" lemmaRef="bd:537438">avgjøldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="innflyta" msd="VNAAS3" lemmaRef="bd:576299">innflutti</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Den" msd="RFSND" join="left">Den</w>
+            <w lemma="store" msd="APWFSN">store</w>
+            <w lemma="danske" msd="APWFSN">danske</w>
+            <w lemma="encyklopædi" msd="SFSNar" join="right">encyklopædi</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="CD-ramur" msd="SNSDar" join="right">CD-rom</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00229.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00229.xml
new file mode 100644
index 0000000000000000000000000000000000000000..c1ca3880c4c12a50b5a1d15c4782913d12e09a98
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00229.xml
@@ -0,0 +1,1476 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-cb3cd1ef17cbd0ad" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="1095" xml:lang="en">1095 words</measure>
+        <measure unit="tokens" quantity="1247" xml:lang="en">1247 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-cb3cd1ef17cbd0ad</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/dqlpbblt/tviskattasattmali-vid-bermuda-skjal-5.pdf?s=Ot-ttAAMwpOoOnk9_Z88UcVS5v4</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="2" />
+          <tagUsage gi="pc" occurs="152" />
+          <tagUsage gi="s" occurs="32" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="1095" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="165" msd="NOgnc">165</w>
+            <w lemma="i" msd="TS" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimur" msd="SMSDar" join="right" lemmaRef="bd:539705">heimi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="virkissæti" msd="SNSDar" join="right">virkissæti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="limaskapsstaði" msd="SMSDar">limaskapsstaði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sermerki" msd="SNSDar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skráseta" msd="LSMSN" lemmaRef="bd:576367">skrásettur</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="handilsfelag" msd="SNSNar" join="right" lemmaRef="bd:584945">handilsfelag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íognarskapur" msd="SMSNar">íognarskapur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íkomin" msd="LSFSN" lemmaRef="bd:581585">íkomin</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samtøka" msd="SFSNar" join="right" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íkomin" msd="LSFSN" lemmaRef="bd:581585">íkomin</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" join="right" lemmaRef="bd:577222">so</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virkisavrik" msd="SNSNAr">virkisavrikið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="NRgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KQ" join="right">‘</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="both" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="’" msd="KE" join="left">’</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="yrki" msd="SNSDar" join="right" lemmaRef="bd:530207">yrki</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KQ" join="right">‘</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="left" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="’" msd="KE" join="left">’</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" join="right" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="g" msd="NOgnc" join="right">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="‘" msd="KQ" join="right">‘</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="’" msd="KQ" join="left">’</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="fíggjar-mál-ar-eiga" msd="SNSAAr">fíggjarmálará</w>
+            <w lemma="ðharrin" msd="SMSAAr">ðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="heimila" msd="LSNSN" lemmaRef="bd:550372">heimilað</w>
+            <w lemma="varafólk" msd="SNSAar" join="right">varafólk</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="fíggjarmálaráðharri" msd="SMSAAr" lemmaRef="bd:545502">fíggjarmálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSA" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSAar">varafólk</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útnevna" msd="LSMSN" lemmaRef="bd:553338">útnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yrkisorð" msd="SNSNar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="meginregla" msd="SFPNar" lemmaRef="bd:521530">Meginreglur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="javning" msd="SFSDar" lemmaRef="bd:525147">javning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sameindum" msd="APSFPD">sameindum</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">fyritøkum</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">part</w>
+            <w lemma="i" msd="DNd">i</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" join="right" lemmaRef="bd:521189">leiðsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fæfeingi" msd="SNSDar" lemmaRef="bd:529946">fæfeingi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samur" msd="PIMpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" join="right" lemmaRef="bd:521189">leiðsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fæfeingi" msd="SNSDar" lemmaRef="bd:529946">fæfeingi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="onkur" msd="PINpSD" lemmaRef="bd:587900">onkrum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="áleggja" msd="LSFPN" lemmaRef="bd:576273">álagdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="báðir" msd="PIFpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="fyritøka" msd="SFPAAr" lemmaRef="bd:520155">fyritøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="handilsligur" msd="APWNPD" lemmaRef="bd:556960">handilsligu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APWNPD" lemmaRef="bd:556661">fíggjarligu</w>
+            <w lemma="samband" msd="SNPDar" join="right" lemmaRef="bd:527997">sambondum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="víkja" msd="VNAPP3" lemmaRef="bd:575833">víkja</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSFPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="fyritøka" msd="SFPAar" join="right" lemmaRef="bd:520155">fyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" join="right" lemmaRef="bd:576399">hevði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">umstøðurnar</w>
+            <w lemma="vera" msd="VNAAP3" join="right" lemmaRef="bd:514174">vóru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" join="right" lemmaRef="bd:514255">men</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verða" msd="LSMSN" lemmaRef="bd:576404">vorðin</w>
+            <w lemma="tilllutaður" msd="LSMSN">tilllutaður</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="íroknaður" msd="LSMSN" lemmaRef="bd:580204">íroknaður</w>
+            <w lemma="vinningur" msd="SMSDAr" lemmaRef="bd:542165">vinninginum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="fyritøka" msd="SFSDAr" lemmaRef="bd:520155">fyritøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="samsvara" msd="DNd" join="right" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">MANNAGONGD</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">AVTALU</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="166" msd="NOgnc">166</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="meginregla" msd="SFPNAr" join="right" lemmaRef="bd:521530">meginreglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="halda" msd="LSFPN" lemmaRef="bd:576164">hildnar</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hon" msd="PPF3SN" join="right" lemmaRef="bd:513683">hon</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættarbati" msd="SMPAAr" join="right">rættarbatarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSNar" lemmaRef="bd:521405">lóggáva</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="veita" msd="VNAPS3" join="right" lemmaRef="bd:553565">veitir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="fráboðan" msd="SFSDar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="framferð" msd="SFSAAr" join="right" lemmaRef="bd:532698">framferðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stríða" msd="VNAPS3" lemmaRef="bd:553678">stríðir</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stríð" msd="SNSDar" lemmaRef="bd:571369">stríð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="meginregla" msd="SFPAAr" join="right" lemmaRef="bd:521530">meginreglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="drál" msd="SNSAar" lemmaRef="bd:514694">drál</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innlendis" msd="SNSGar" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ígildiskoma" msd="SFSNar">ÍGILDISKOMA</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tríatiundi" msd="APWMSA" lemmaRef="bd:530616">tríatiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">UPPSØGN</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" join="right" lemmaRef="bd:576176">kemur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="uppsiga" msd="LSFSN" join="right" lemmaRef="bd:576428">uppsøgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="boð" msd="SNPNar" lemmaRef="bd:571129">boð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsøgn" msd="SFSDAr" lemmaRef="bd:529111">uppsøgnini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bermuda" msd="SgncaP">Bermuda</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Washington" msd="SgncaP" join="right">Washington</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="16." msd="NOgnc">16.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Bermuda" msd="SgncaP" join="right">Bermuda</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Áki" msd="SMSNaP" lemmaRef="bd:514078">Áki</w>
+            <w lemma="Johansen" msd="SgncaP">Johansen</w>
+            <w lemma="Paula" msd="SFSAaP" lemmaRef="bd:526907">Paula</w>
+            <w lemma="Ann" msd="SFSAaP" lemmaRef="bd:576391">Ann</w>
+            <w lemma="Cox" msd="SgncaP">Cox</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="VNAPS3" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">STJÓRNINA</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">BRETSKU</w>
+            <w lemma="JOMFRÚoyggj" msd="SFPDAr">JOMFRÚOYGGJUNUM</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">UMBÝTI</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="upplýsing" msd="APSFPD" lemmaRef="bd:526334">UPPLÝSINGUM</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="skattur" msd="SMPDar" lemmaRef="bd:531119">SKATTUM</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAP" lemmaRef="bd:536137">Stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="“" msd="KQ" join="both">“</pc>
+            <w lemma="samtykkja" msd="Adegnc" join="left" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" join="right" lemmaRef="bd:532202">partarnir</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðurkenna" msd="VNAPP3" lemmaRef="bd:553881">viðurkenna</w>
+            <w lemma="tørvur" msd="SMSAAr" lemmaRef="bd:531911">tørvin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samstarv" msd="SNSDar" lemmaRef="bd:537218">samstarvi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="revsiverdur" msd="APSNPD" lemmaRef="bd:579417">revsiverdum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="borgarligur" msd="APSNPD" lemmaRef="bd:556659">borgarligum</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">Samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">leingi</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="virkin" msd="APSMPN" lemmaRef="bd:581516">virknir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="roynd" msd="SFPDar" lemmaRef="bd:535147">royndum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stríða" msd="VIMtnp" lemmaRef="bd:553678">stríðast</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="fíggjarligur" msd="APSNPD" lemmaRef="bd:556661">fíggjarligum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lógarbrot" msd="SNPDar" join="right" lemmaRef="bd:515985">lógarbrotum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DNd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stríða" msd="VIMtnp" lemmaRef="bd:553678">stríðast</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="fígging" msd="SFSDar" lemmaRef="bd:524922">fígging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="yvirgangur" msd="SMSDar" join="right" lemmaRef="bd:531577">yvirgangi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðurkenna" msd="LSNSN" join="right" lemmaRef="bd:553881">viðurkent</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bretskur" msd="APWFPD" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjunum" msd="SFPDAP">Jomfrúoyggjunum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSFSN" lemmaRef="bd:555104">før</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samráðast" msd="VIMtnp" lemmaRef="bd:553721">samráðast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samtykkja" msd="VIAtnp" lemmaRef="bd:554136">samtykkja</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skattaupplýsingarumbýtingaravtalu" msd="SFSAar">skattaupplýsingarumbýtingaravtalu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðurkenna" msd="LSNSN" join="right" lemmaRef="bd:553881">viðurkent</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bretskur" msd="APWFPN" lemmaRef="bd:559128">Bretsku</w>
+            <w lemma="Jomfrúoyggjarnar" msd="SFPNAP">Jomfrúoyggjarnar</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2002" msd="NOgnc">2002</w>
+            <w lemma="binda" msd="VNAAP3" lemmaRef="bd:575935">bundu</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="formligur" msd="APSFSA" lemmaRef="bd:556572">formliga</w>
+            <w lemma="skrivligur" msd="APSFSA" lemmaRef="bd:557224">skrivliga</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mannagongd" msd="SFPAAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="gjøgnumskygni" msd="SNSDar" lemmaRef="bd:573538">gjøgnumskygni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umbýti" msd="SNSDar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFSDar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fyriskipan" msd="SFSDAP" lemmaRef="bd:534037">Fyriskipaninini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="búskaparsamstarv" msd="SNSDar">búskaparsamstarvi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="–" msd="KO" join="right">–</pc>
+            <w lemma="menning" msd="SFSDar" join="left" lemmaRef="bd:525408">menning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="OECD" msd="SgncaP" join="both">OECD</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="samsvara" msd="DNd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="virkin" msd="APSMSA" lemmaRef="bd:581516">virknan</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="heimsumfatandi" msd="Adegnc" lemmaRef="bd:563996">heimsumfatandi</w>
+            <w lemma="for" msd="SNSDAr" lemmaRef="bd:538620">foruminum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="OECD" msd="SgncaP">OECD</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skatting" msd="SFSAar" join="right" lemmaRef="bd:525839">skatting</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="økja" msd="VIAtnp" lemmaRef="bd:554078">økja</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="yrkisorð" msd="SNPAAr" lemmaRef="bd:517712">yrkisorðini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umstøður" msd="SFPAAr" join="right" lemmaRef="bd:569238">umstøðurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="stýra" msd="VNAPP3" lemmaRef="bd:553429">stýra</w>
+            <w lemma="umbýti" msd="SNSDAr" lemmaRef="bd:573143">umbýtinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFSDar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtykkja" msd="Adegnc" lemmaRef="bd:554136">samtykkjandi</w>
+            <w lemma="partur" msd="SMPNAr" lemmaRef="bd:532202">partarnir</w>
+            <w lemma="viðurkenna" msd="VNAPP3" join="right" lemmaRef="bd:553881">viðurkenna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fiskirannsóknarferð" msd="SFSDar" join="both">fiskirannsóknarferð</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00235.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00235.xml
new file mode 100644
index 0000000000000000000000000000000000000000..c26cf086cd8032140452828ee47c0b58267d9697
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00235.xml
@@ -0,0 +1,804 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-d152ce95ab1688f6" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="456" xml:lang="en">456 words</measure>
+        <measure unit="tokens" quantity="546" xml:lang="en">546 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-d152ce95ab1688f6</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1773/samandráttur-07-12-2005.docx?s=Twco7SRPqGbYs9wOjeYavj5HxUM</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1773/samandr%C3%A1ttur-07-12-2005.docx?s=Twco7SRPqGbYs9wOjeYavj5HxUM</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="17" />
+          <tagUsage gi="pc" occurs="90" />
+          <tagUsage gi="s" occurs="31" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="456" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="7." msd="NOgnc">7.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7.12.2005" msd="NOgnc" join="right">7.12.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-22-21" msd="NOgnc">05-02-22-21</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">Skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umframt" msd="DGd" lemmaRef="bd:513747">umframt</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="DIS-skipan" msd="TS">DIS-skipanini</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="154" msd="NOgnc">154</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kærur" msd="SMSNar" lemmaRef="bd:554957">Kærari</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="DIS" msd="TS">DIS</w>
+            <w lemma="skipan" msd="SFSDAr" join="right" lemmaRef="bd:535389">skipanini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="rokna" msd="VUAtnp" lemmaRef="bd:550959">roknað</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samla" msd="LWFSD" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="lækka" msd="VUAtnp" lemmaRef="bd:549976">lækkað</w>
+            <w lemma="inntøkuskattur" msd="SMSAAr" lemmaRef="bd:531109">inntøkuskattin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="upphædd" msd="SFSDAr" join="right" lemmaRef="bd:536498">upphæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lutfalsligur" msd="DNd" lemmaRef="bd:556956">lutfalsliga</w>
+            <w lemma="falla" msd="VNAAS3" lemmaRef="bd:576422">fall</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="DIS" msd="TS">DIS</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="staðfesta" msd="LSFSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7.12.2005" msd="NOgnc" join="right">7.12.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-23-18" msd="NOgnc">05-02-23-18</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sethúsalán" msd="SNPAar">sethúsalán</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar">rentuútreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="taka" msd="VUAtnp" lemmaRef="bd:576131">tikið</w>
+            <w lemma="lán" msd="SNSAar" lemmaRef="bd:576930">lán</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sethús" msd="SNSAar" join="right" lemmaRef="bd:585129">sethús</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hjúnafelagi" msd="SMSNAr" lemmaRef="bd:569427">hjúnafelagin</w>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="standa" msd="VNAAS3" lemmaRef="bd:576197">stóð</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="nokta" msd="VNAAS3" lemmaRef="bd:552419">noktaði</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="rentustuðul" msd="SMSAar" join="right" lemmaRef="bd:567268">rentustuðul</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="standa" msd="VNAAS3" lemmaRef="bd:576197">stóð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ogn" msd="SNPAAr" join="right" lemmaRef="bd:576965">ognini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B" msd="SgncaP">B</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="lán" msd="SNSAar" join="right" lemmaRef="bd:576930">lán</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="standa" msd="VNAAS3" lemmaRef="bd:576197">stóð</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lán" msd="SNSDAr" join="right" lemmaRef="bd:576930">láninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAP">Skattakærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="tollur" msd="SFSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="treyt" msd="SFPNAr" lemmaRef="bd:536371">treytirnar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rentustuðul" msd="SMSDar" lemmaRef="bd:567268">rentustuðuli</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7.12.2005" msd="NOgnc" join="right">7.12.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-38" msd="NOgnc">05-02-21-38</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">Full</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="útlendingur" msd="SMSNar" lemmaRef="bd:542354">Útlendingur</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="skattskyldugur" msd="APSMSN" lemmaRef="bd:554319">skattskyldugur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="180" msd="NOgnc">180</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="staðfesta" msd="LSFSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7.12.2005" msd="NOgnc" join="right">7.12.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-23-19" msd="NOgnc">05-02-23-19</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útleigan" msd="SMSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="31" msd="NOgnc">31</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="§" msd="M">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="jarðarskattur" msd="SMSAar" join="right">jarðarskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ruskkoyring" msd="SFSAar" join="right" lemmaRef="bd:525693">ruskkoyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umhvørvisavgjald" msd="SNSAar" join="right">umhvørvisavgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skorsteinssópan" msd="SFSAar">skorsteinssópan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rottutýning" msd="SFSAar" join="right" lemmaRef="bd:525678">rottutýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útleigan" msd="SMSAAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAP">Skattakærunevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ruskkoyring" msd="SFSAar" join="right" lemmaRef="bd:525693">ruskkoyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umhvørvisavgjald" msd="SNSAar" join="right">umhvørvisavgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skorsteinssópan" msd="SFSAar">skorsteinssópan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rottutýning" msd="SFSAar" join="right" lemmaRef="bd:525678">rottutýning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skatta" msd="SFSAAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSAAr">avgjaldskærunevndina</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP" join="right">Skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7.12.2005" msd="NOgnc" join="right">7.12.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-23-17" msd="NOgnc">05-02-23-17</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="dupultur" msd="APSNSN" lemmaRef="bd:559452">Dupult</w>
+            <w lemma="húsarhald" msd="SNSNar" lemmaRef="bd:583119">húsarhald</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="nokta" msd="VNAAS3" lemmaRef="bd:552419">noktaði</w>
+            <w lemma="hjún" msd="SFPDar" lemmaRef="bd:515330">hjúnum</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tveir" msd="NCNPA" lemmaRef="bd:530548">tvey</w>
+            <w lemma="húsarhald" msd="SNPAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiðsávum" msd="SFPDar" join="right">arbeiðsávum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAP">Skattakærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="tollur" msd="SFSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7.12.2005" msd="NOgnc" join="right">7.12.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-32-19" msd="NOgnc">05-03-32-19</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kæra" msd="SFSNar" lemmaRef="bd:521114">Kæra</w>
+            <w lemma="avvíst" msd="LSNSN" join="right">avvíst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="fyrilá" msd="VNAAS3">fyrilá</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="niðurstøða" msd="SFPAar" lemmaRef="bd:521827">niðurstøður</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="kæra" msd="SFSAAr" lemmaRef="bd:521114">kæruna</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">ongin</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="fyrilá" msd="VNAAS3">fyrilá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mál" msd="SNSDAr" join="right" lemmaRef="bd:516179">málinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7.12.2005" msd="NOgnc" join="right">7.12.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-31-36" msd="NOgnc">05-03-31-36</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kærufreist" msd="SFSNar">Kærufreist</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="30." msd="NOgnc">30.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP">Skattstovuni</w>
+            <w lemma="fráboða" msd="LSNSN" lemmaRef="bd:552944">fráboðað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skriv" msd="SNSDar" lemmaRef="bd:516857">skrivi</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2004" msd="NOgnc" join="right">2004</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="kærufreist" msd="SFSNAr">kærufreistin</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vika" msd="SFPAar" lemmaRef="bd:524049">vikur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="halda" msd="LSFSN" join="right" lemmaRef="bd:576164">hildin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avvísa" msd="VIAtnp">avvísa</w>
+            <w lemma="kæra" msd="SFSAAr" join="right" lemmaRef="bd:521114">kæruna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7.12.2005" msd="NOgnc" join="right">7.12.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-42" msd="NOgnc">05-02-21-42</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kærufreist" msd="SFSNar">Kærufreist</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafyrisiting" msd="SFSAar">skattafyrisiting</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="24" msd="NOgnc">24</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP">Skattstovuni</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="14." msd="NOgnc">14.</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2005" msd="NOgnc" join="right">2005</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vikurs" msd="SMPGar">vikurs</w>
+            <w lemma="kærufreist" msd="SFSNAr">kærufreistin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="halda" msd="LSFSN" join="right" lemmaRef="bd:576164">hildin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avvísa" msd="VIAtnp">avvísa</w>
+            <w lemma="kæra" msd="SFSAAr" lemmaRef="bd:521114">kæruna</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00240.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00240.xml
new file mode 100644
index 0000000000000000000000000000000000000000..c77f8dd05c87b66248e95a633f534e41f187f6cc
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00240.xml
@@ -0,0 +1,631 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-d8b37188fbf074ae" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="351" xml:lang="en">351 words</measure>
+        <measure unit="tokens" quantity="413" xml:lang="en">413 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-d8b37188fbf074ae</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1780/samandráttur-22-03-2006.docx?s=Z5Erq1Sc7ubGT_ko_kENhdOm89I</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1780/samandr%C3%A1ttur-22-03-2006.docx?s=Z5Erq1Sc7ubGT_ko_kENhdOm89I</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="6" />
+          <tagUsage gi="pc" occurs="62" />
+          <tagUsage gi="s" occurs="22" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="351" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="22." msd="NOgnc">22.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22.03.2006" msd="NOgnc" join="right">22.03.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-49" msd="NOgnc">05-02-21-49</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ferðastuðul" msd="SMSNar" lemmaRef="bd:567261">Ferðastuðul</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="søkkja" msd="VNAAS3" lemmaRef="bd:554138">søkti</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ferðastuðul" msd="SMSAar" lemmaRef="bd:567261">ferðastuðul</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="ferðaleið" msd="SFSAAr" lemmaRef="bd:533887">ferðaleiðina</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsstaður" msd="SMSAar">arbeiðsstað</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="45" msd="NOgnc">45</w>
+            <w lemma="km" msd="TT">km</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="vegur" msd="SMSAAr" join="right" lemmaRef="bd:566866">vegin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="lata" msd="LSMSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grundarlag" msd="SNSAar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="ferðaleið" msd="SFSDar" lemmaRef="bd:533887">ferðaleið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="40" msd="NOgnc">40</w>
+            <w lemma="km" msd="TT">km</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="vegur" msd="SMSAAr" join="right" lemmaRef="bd:566866">vegin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="ferðastuðul" msd="SMSNAr" lemmaRef="bd:567261">ferðastuðulin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSMSN" lemmaRef="bd:549473">grundaður</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vanligur" msd="APWFSA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="ferðaleið" msd="SFSAAr" lemmaRef="bd:533887">ferðaleiðina</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsstaður" msd="SMSAar" join="right">arbeiðsstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="álmanakki" msd="SMSDAr" lemmaRef="bd:513797">álmanakkanum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="brúka" msd="LSFPN" join="right" lemmaRef="bd:588027">brúktar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAP">Skattakærunevndin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAP3" lemmaRef="bd:553837">staðfestu</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22.03.2006" msd="NOgnc" join="right">22.03.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-50" msd="NOgnc">05-02-21-50</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="uttanum" msd="DGd" lemmaRef="bd:587610">uttanum</w>
+            <w lemma="skattskipan" msd="SFSAAr">skattskipanina</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="hækka" msd="VUAtnp" lemmaRef="bd:549974">hækkað</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áhugafelag" msd="SNSNar" lemmaRef="bd:535850">áhugafelag</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="uttanum" msd="DGd" lemmaRef="bd:587610">uttanum</w>
+            <w lemma="skattaskipan" msd="SFSAAr" join="right">skattaskipanina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="gera" msd="VNAAS3" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vita" msd="VNAAS3" join="right" lemmaRef="bd:576383">visti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="skatta" msd="LSMSN" join="right" lemmaRef="bd:552600">skattaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APSFSN" lemmaRef="bd:554524">Kommunal</w>
+            <w lemma="skattakærunevnd" msd="SFSNaP">Skattakærunevnd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAP3" lemmaRef="bd:553837">staðfestu</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22.03.2006" msd="NOgnc" join="right">22.03.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-33-10" msd="NOgnc">05-03-33-10</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Skrásetingargjald" msd="SNSNar">Skrásetingargjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bilur" msd="SMSDar" lemmaRef="bd:542624">bili</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="flyting" msd="SFSAar" lemmaRef="bd:524837">flyting</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skrásetingargjald" msd="SNSNar">skrásetingargjald</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">kravt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="flyta" msd="VNAAS3" lemmaRef="bd:576302">flutti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="innflyta" msd="VNAAS3" lemmaRef="bd:576299">innflutti</w>
+            <w lemma="brúka" msd="LSNSA" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="akfar" msd="SNSAar" join="right" lemmaRef="bd:537420">akfar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Akstovuni" msd="SFSDAP" join="right">Akstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22.03.2006" msd="NOgnc" join="right">22.03.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-03-31-38" msd="NOgnc">05-03-31-38</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Likvidatiónsbúgv" msd="SNSNar">Likvidatiónsbúgv</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skráseting" msd="SFSNar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-skrá" msd="TS">mvg-skránni</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="meirvirðisgjaldslóg" msd="SFSNAr" lemmaRef="bd:585786">Meirvirðisgjaldslógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="3" msd="NOgnc">3</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="strika" msd="VUAtnp" lemmaRef="bd:549895">strikað</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skráseting" msd="SFSAar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="skráseta" msd="VIAtnp" lemmaRef="bd:576367">skráseta</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýggjur" msd="APSNSD" lemmaRef="bd:563018">nýggjum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="likvidatiónsviðgerð" msd="SFSAar" join="right">likvidatiónsviðgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP" join="right">Skattstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="22.03.2006" msd="NOgnc" join="right">22.03.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-46" msd="NOgnc">05-02-21-46</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rentuútreiðsla" msd="SFPAar">rentuútreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNPDar" lemmaRef="bd:576930">lánum</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc">2</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="taka" msd="VNAAS3" lemmaRef="bd:576131">tók</w>
+            <w lemma="lán" msd="SNSAar" lemmaRef="bd:576930">lán</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2000" msd="NOgnc">2000</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="játta" msd="VUAtnp" lemmaRef="bd:552650">játtað</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lán" msd="SNSAAr" join="right" lemmaRef="bd:576930">lánið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="rindaði" msd="VNAAS3">rindaði</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lán" msd="SNSAAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="upprunaligur" msd="DNd" lemmaRef="bd:555959">upprunaliga</w>
+            <w lemma="avtala" msd="LSNSN" join="right" lemmaRef="bd:550274">avtalað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="útgoldið" msd="LSNSA">útgoldið</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="70.000" msd="NOgnc">70.000</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNSDAr" join="right" lemmaRef="bd:576930">láninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="søkkja" msd="VNAAS3" lemmaRef="bd:554138">søkti</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="rentustuðul" msd="SMSAar" lemmaRef="bd:567268">rentustuðul</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" join="right" lemmaRef="bd:527997">sambandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hækking" msd="SFSAar" lemmaRef="bd:525081">hækking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNSDAr" join="right" lemmaRef="bd:576930">láninum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="afturgjalding" msd="SFSAar" lemmaRef="bd:524404">afturgjalding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lán" msd="SNSAAr" join="right" lemmaRef="bd:576930">lánið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="støðga" msd="VNAAS3" lemmaRef="bd:549684">støðgaði</w>
+            <w lemma="rentustuðul" msd="SMSDAr" join="right" lemmaRef="bd:567268">rentustuðulinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vita" msd="VIAtnp" join="right" lemmaRef="bd:576383">vita</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="lán" msd="SNSNAr" lemmaRef="bd:576930">lánið</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="stuðulsloyvt" msd="APSNSA">stuðulsloyvt</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APSFSN" lemmaRef="bd:554524">Kommunal</w>
+            <w lemma="skattakærunevnd" msd="SFSNaP">Skattakærunevnd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAP3" lemmaRef="bd:553837">staðfestu</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00241.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00241.xml
new file mode 100644
index 0000000000000000000000000000000000000000..e5fb03eaca400a475d156040e4acec20a5cd4ad0
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00241.xml
@@ -0,0 +1,707 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-d8b742cc6f9411b4" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="428" xml:lang="en">428 words</measure>
+        <measure unit="tokens" quantity="513" xml:lang="en">513 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-d8b742cc6f9411b4</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1772/samandráttur-19-01-2005.docx?s=rfn9ba5RIyxHrQeHcPI3JCKYzEk</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1772/samandr%C3%A1ttur-19-01-2005.docx?s=rfn9ba5RIyxHrQeHcPI3JCKYzEk</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="85" />
+          <tagUsage gi="s" occurs="15" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="428" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" join="right" lemmaRef="bd:533493">avgerðum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="19.01.2005" msd="NOgnc">19.01.2005</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="19.01.2005" msd="NOgnc" join="right">19.01.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-02-23-15" msd="NOgnc">04-02-23-15</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDar" lemmaRef="bd:538967">bygningi</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avskrivingarlóg" msd="SFSDAr">avskrivingarlógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bygningur" msd="SMSAar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tríggir" msd="NCFPD" lemmaRef="bd:530549">trimum</w>
+            <w lemma="hædd" msd="SFPDar" join="right" lemmaRef="bd:534305">hæddum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="leiga" msd="LSMSN" lemmaRef="bd:549594">leigaður</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skrivstovuvirksemi" msd="SNSAar">skrivstovuvirksemi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tveir" msd="NCNPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="virki" msd="SNPDar" join="right" lemmaRef="bd:530198">virkjum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="avskriving" msd="SFSAar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="rúm" msd="SNSAar" lemmaRef="bd:577036">rúm</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ovari" msd="ASWFSD" lemmaRef="bd:559302">ovastu</w>
+            <w lemma="hædd" msd="SFSDar" join="right" lemmaRef="bd:534305">hædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="mettur" msd="VNAAP3" lemmaRef="bd:561729">mettu</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="brúka" msd="LSFSN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="niðari" msd="ASWFSD" lemmaRef="bd:559304">niðastu</w>
+            <w lemma="hædd" msd="SFSDAr" join="right" lemmaRef="bd:534305">hæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="brúka" msd="LSFSN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fýrrúm" msd="SNSAar">fýrrúm</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kjallari" msd="SMSAar" join="right" lemmaRef="bd:513902">kjallara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fullur" msd="APSNSA" lemmaRef="bd:562108">fult</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAr" join="right">skattakærunevndini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAr" join="right">skattakærunevndini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="broyting" msd="SFSDar" join="right" lemmaRef="bd:524586">broyting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">avskriving</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyva" msd="LSFSN" lemmaRef="bd:553445">loyvd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="niðari" msd="ASWFSD" lemmaRef="bd:559304">niðastu</w>
+            <w lemma="hædd" msd="SFSDAr" join="right" lemmaRef="bd:534305">hæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="leigumál" msd="SNSDAr" join="right" lemmaRef="bd:515832">leigumálinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="rakstrarútreiðslur" msd="SFPAar" lemmaRef="bd:586727">rakstrarútreiðslur</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="loyva" msd="LSMSN" lemmaRef="bd:553445">loyvdur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="lutfall" msd="SNSDar" lemmaRef="bd:528641">lutfalli</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="avskriving" msd="SFSNar" join="right" lemmaRef="bd:524493">avskriving</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="19.01.2005" msd="NOgnc" join="right">19.01.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-02-21-20" msd="NOgnc">04-02-21-20</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="hækking" msd="SFSNar" lemmaRef="bd:525081">Hækking</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="negativur" msd="APSFSN" lemmaRef="bd:555145">Negativ</w>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">eginnýtsla</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hækking" msd="SFPAar" join="right" lemmaRef="bd:525081">hækkingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stórur" msd="APSFSA" lemmaRef="bd:578418">stóra</w>
+            <w lemma="negativur" msd="APSFSA" lemmaRef="bd:555145">negativa</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="hækking" msd="SFPAAr" lemmaRef="bd:525081">hækkingarnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="heimvísti" msd="VNAAS3">heimvísti</w>
+            <w lemma="hækking" msd="SFPAAr" lemmaRef="bd:525081">hækkingarnar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="einstakur" msd="APSNSD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="viðhald" msd="SNSAar" join="right" lemmaRef="bd:517674">viðhald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="19.01.2005" msd="NOgnc" join="right">19.01.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-03-31-13" msd="NOgnc">04-03-31-13</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Mvg-frádráttur" msd="TS">Mvg-frádráttur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="niðurleggja" msd="LSNSN" lemmaRef="bd:576254">Niðurlagt</w>
+            <w lemma="vinnuvirki" msd="SNSNar">vinnuvirki</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="krevja" msd="VNAAS3" lemmaRef="bd:554166">kravdi</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="frádrigið" msd="LSNSA">frádrigið</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="bilur" msd="SMSDar" join="right" lemmaRef="bd:542624">bili</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="geva" msd="VNMAS3" lemmaRef="bd:576061">gavst</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="sín" msd="PEN3SD" join="right" lemmaRef="bd:513755">sínum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP" join="right">Skattstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="19.01.2005" msd="NOgnc" join="right">19.01.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-02-22-9" msd="NOgnc">04-02-22-9</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="innlating" msd="SFSNar" lemmaRef="bd:525120">Innlating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvuppgáva" msd="SFSDar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="105" msd="NOgnc">105</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="nokta" msd="VNAAS3" lemmaRef="bd:552419">noktaði</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="longt" msd="VUAtnp">longt</w>
+            <w lemma="freist" msd="SFSAAr" lemmaRef="bd:533992">freistina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innlating" msd="SFSAar" lemmaRef="bd:525120">innlating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvuppgáva" msd="SFSDar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="NCMSA" lemmaRef="bd:530546">ein</w>
+            <w lemma="mánaður" msd="SMSAar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="afturat" msd="DNd" join="right" lemmaRef="bd:587201">afturat</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="útsetilsi" msd="SNSAar">útsetilsi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="NCMSA" lemmaRef="bd:530546">ein</w>
+            <w lemma="mánaður" msd="SMSAar" join="right" lemmaRef="bd:566206">mánaða</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vísa" msd="VUAtnp" lemmaRef="bd:553515">víst</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="samur" msd="PIFpPA" lemmaRef="bd:562852">somu</w>
+            <w lemma="grundgeving" msd="SFPAar" join="right" lemmaRef="bd:524987">grundgevingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ACWFSD" lemmaRef="bd:586802">fyrru</w>
+            <w lemma="umsókn" msd="SFSDAr" lemmaRef="bd:536469">umsóknini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">avgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="mettur" msd="LSFSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="sakligur" msd="APSFSN" lemmaRef="bd:556504">saklig</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="19.01.2005" msd="NOgnc" join="right">19.01.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-02-22-10" msd="NOgnc">04-02-22-10</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="innlating" msd="SFSNar" lemmaRef="bd:525120">Innlating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sjálvuppgáva" msd="SFSDar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="§" msd="NOgnc">§</w>
+            <w lemma="105" msd="NOgnc">105</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vilja" msd="VNAAS3" lemmaRef="bd:576390">vildi</w>
+            <w lemma="leingja" msd="VIAtnp" lemmaRef="bd:521185">leingja</w>
+            <w lemma="freist" msd="SFSAAr" lemmaRef="bd:533992">freistina</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="2003" msd="NOgnc" join="right">2003</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP">Skattstovuni</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="grundarlag" msd="SNSNar" lemmaRef="bd:535530">grundarlag</w>
+            <w lemma="síggja" msd="VNMAS3" lemmaRef="bd:514175">sást</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="útsetilsi" msd="SNSAar">útsetilsi</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="19.01.2005" msd="NOgnc" join="right">19.01.2005</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="j." msd="TT">j.</w>
+            <w lemma="nr." msd="TT" join="right">nr.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="04-03-31-16" msd="NOgnc">04-03-31-16</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="mótrokning" msd="SFSNar" lemmaRef="bd:525471">Mótrokning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="negativur" msd="APSNSD" lemmaRef="bd:555145">negativum</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattaskuld" msd="SFSAar">skattaskuld</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="Mótrokningarregla" msd="SFPNar">Mótrokningarreglur</w>
+            <w lemma="samandráttur" msd="SMSNar" join="right" lemmaRef="bd:567664">Samandráttur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tollur" msd="SFSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="mótrokna" msd="VUAtnp" lemmaRef="bd:550962">mótroknað</w>
+            <w lemma="negativur" msd="APSNSA" lemmaRef="bd:555145">negativt</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="koma" msd="VUAtnp" lemmaRef="bd:576176">komið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útgjalding" msd="SFSGar" lemmaRef="bd:526578">útgjaldingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="februar" msd="SMSDar" lemmaRef="bd:530646">februar</w>
+            <w lemma="2004" msd="NOgnc" join="right">2004</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gamal" msd="APSFSD" lemmaRef="bd:562213">gamlari</w>
+            <w lemma="skattaskuld" msd="SFSDar" join="right">skattaskuld</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skylda" msd="VIAtnp" lemmaRef="bd:549429">skylda</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="skattakrav" msd="SNSAar" join="right">skattakrav</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="krevja" msd="LSMSN" lemmaRef="bd:554166">kravdur</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mótmælti" msd="VNAAS3">mótmælti</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="mótrokning" msd="SFSDAr" join="right" lemmaRef="bd:525471">mótrokningini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP">Skattstovuni</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mótrokning" msd="SFSAar" join="right" lemmaRef="bd:525471">mótrokning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00242.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00242.xml
new file mode 100644
index 0000000000000000000000000000000000000000..90d37d0e64921784a9da5d7e0a2a2ea6fab46dfe
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00242.xml
@@ -0,0 +1,351 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-da93001a63ad59b1" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="157" xml:lang="en">157 words</measure>
+        <measure unit="tokens" quantity="177" xml:lang="en">177 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-da93001a63ad59b1</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1782/samandráttur-02-05-2007.docx?s=_2mr2H9UrRDJPPvYO_CiJEMT3Bk</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1782/samandr%C3%A1ttur-02-05-2007.docx?s=_2mr2H9UrRDJPPvYO_CiJEMT3Bk</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="20" />
+          <tagUsage gi="s" occurs="5" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="157" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skatta" msd="SFSDAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2007" msd="NOgnc">2007</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="06-02-21-53" msd="NOgnc">06-02-21-53</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2-5-2007" msd="NOgnc">2-5-2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nettovinningur" msd="SMSDar" lemmaRef="bd:540647">nettovinningi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjaldoyrahandil" msd="SMSDar">gjaldoyrahandli</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1991" msd="NOgnc">1991</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="snúi" msd="VNAAS3">snúi</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="A" msd="SgncaP">A</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1991" msd="NOgnc">1991</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="staðfesta" msd="VUAtnp" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="232.000" msd="NOgnc" join="right">232.000</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="mótrokna" msd="VIAtnp" lemmaRef="bd:550962">mótrokna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="valutahandil" msd="SMSDar" join="right">valutahandli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAr">skattakærunevndini</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tap" msd="SNSNAr" lemmaRef="bd:577069">tapið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrrenn" msd="CS" lemmaRef="bd:587889">fyrrenn</w>
+            <w lemma="puljutíðarskeið" msd="SNPNAr">puljutíðarskeiðini</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="úti" msd="DNd" lemmaRef="bd:588028">úti</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="1992" msd="NOgnc" join="right">1992</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-24-10" msd="NOgnc">07-02-24-10</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2-5-2007" msd="NOgnc">2-5-2007</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">Nokta</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sekt" msd="SFSDar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">Skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="104" msd="NOgnc">104</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">Kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="lata" msd="VUAtnp" lemmaRef="bd:576191">latið</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tollur" msd="SFSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSAaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="áleggja" msd="VUAtnp" lemmaRef="bd:576273">álagt</w>
+            <w lemma="sekt" msd="SFSAar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="5.000" msd="NOgnc" join="right">5.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="metta" msd="VNAAS3" join="right" lemmaRef="bd:552610">metti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="slíkur" msd="PIFpPA" lemmaRef="bd:555427">slíkar</w>
+            <w lemma="serligur" msd="APSFPA" lemmaRef="bd:556727">serligar</w>
+            <w lemma="umstøður" msd="SFPAar" join="right" lemmaRef="bd:569238">umstøður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sekt" msd="SFSNAr" lemmaRef="bd:535264">sektin</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="strika" msd="LSFSN" lemmaRef="bd:549895">strikað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sekt" msd="SFSDAr" join="right" lemmaRef="bd:535264">sektini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00243.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00243.xml
new file mode 100644
index 0000000000000000000000000000000000000000..28610ee236f51d3316a34fe9804c55c34b6faf25
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00243.xml
@@ -0,0 +1,2870 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-df780ba2523c2a68" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="2233" xml:lang="en">2233 words</measure>
+        <measure unit="tokens" quantity="2563" xml:lang="en">2563 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-df780ba2523c2a68</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/4dqg1awn/tviskattasattmali-vid-cayman-islands-skjal-11.pdf?s=R3QErhA2AdvCIKdH6j-ujXsOvnU</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="6" />
+          <tagUsage gi="pc" occurs="330" />
+          <tagUsage gi="s" occurs="67" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="2233" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="196" msd="NOgnc">196</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYA" msd="SFPGaP">FØROYA</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">LANDSSTÝRI</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">STJÓRNINA</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="CAYMAN" msd="SgncaP">CAYMAN</w>
+            <w lemma="ISLANDS" msd="SNSGaP">ISLANDS</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">FYRI</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">AT</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">SLEPPA</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">UNDAN</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="likamligur" msd="APSFPD" lemmaRef="bd:556552">LIKAMLIGUM</w>
+            <w lemma="persónur" msd="SFPDar" lemmaRef="bd:540818">PERSÓNUM</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samtykkja" msd="VIAtnp" lemmaRef="bd:554136">samtykkja</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøkuskattur" msd="SMPDar" join="right" lemmaRef="bd:531109">inntøkuskattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" join="right" lemmaRef="bd:513698">at</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="samtykkja" msd="VNAPS3" lemmaRef="bd:554136">samtykkir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="danskur" msd="APWNSA" lemmaRef="bd:562763">danska</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="ásamt" msd="DNd" lemmaRef="bd:587883">ásamt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">Galdandi</w>
+            <w lemma="skatttir" msd="SMPNar" join="right">skatttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSMSN" lemmaRef="bd:576366">ásettur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættiligur" msd="DNd" lemmaRef="bd:556367">rættiliga</w>
+            <w lemma="eins" msd="DNd" lemmaRef="bd:577242">eins</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattur" msd="SMPAAr" lemmaRef="bd:531119">skattirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMSN" lemmaRef="bd:550270">umtalaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Cayman" msd="SgncaP" join="left">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="197" msd="NOgnc">197</w>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMSN" lemmaRef="bd:550270">umtalaður</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="føroyskur" msd="APSMSN" join="left" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="sam" msd="PIMpPA">sam</w>
+            <w lemma="líkur" msd="APSMPA" lemmaRef="bd:555418">líkar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættiligur" msd="DNd" lemmaRef="bd:556367">rættiliga</w>
+            <w lemma="einsháttaður" msd="APSMPA" lemmaRef="bd:580789">einsháttaðar</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSMPN" lemmaRef="bd:576366">ásettir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagfesting" msd="SFSAAr" lemmaRef="bd:524659">dagfestingina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="undirskrift" msd="SFSDAr" lemmaRef="bd:536482">undirskriftini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eyki" msd="DNd" lemmaRef="bd:545221">eyka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="varur" msd="APSNSN" lemmaRef="bd:554883">vart</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="broyting" msd="SFPAar" join="right" lemmaRef="bd:524586">broytingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="skattalóg" msd="SFPDar" lemmaRef="bd:535361">skattalógum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almennar</w>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">allýsingar</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ætla" msd="LSFPN" lemmaRef="bd:549302">Ætlaðar</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="partur" msd="SMPNar" join="both" lemmaRef="bd:532202">partar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma=";" msd="KC">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Cayman" msd="SgncaP" join="left">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="sjóøki" msd="SNSAAr" join="right" lemmaRef="bd:530097">sjóøkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="øki" msd="SNPAar" lemmaRef="bd:530226">økir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sjómark" msd="SNPAAr" lemmaRef="bd:574493">sjómørkini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" join="right" lemmaRef="bd:530226">øki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="rættindi" msd="SNPNar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðkoma" msd="VNAPP3" lemmaRef="bd:576175">viðkoma</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="útinna" msd="LSNPN" join="right" lemmaRef="bd:553956">útint</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="havøki" msd="SNSAAr" lemmaRef="bd:529965">havøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="sjóøki" msd="SNSAAr" join="right" lemmaRef="bd:530097">sjóøkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðkoma" msd="VNAPP3" lemmaRef="bd:576175">viðkoma</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar">náttúrutilfeingi</w>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="NOgnc" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="Information" msd="F">Information</w>
+            <w lemma="Authority" msd="F">Authority</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="varamaður" msd="SMSNar" lemmaRef="bd:567804">varamaður</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="e" msd="TS" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="both" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="vinnuvirksemi" msd="SNSAar" join="right">vinnuvirksemi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="f" msd="NOgnc" join="right">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PIMpSN" lemmaRef="bd:587907">allur</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSMSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skilgreinað" msd="LSNSN">skilgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="nýta" msd="LWFPD" lemmaRef="bd:553611">nýttu</w>
+            <w lemma="skattalóg" msd="SFPDAr" lemmaRef="bd:535361">skattalógunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="borgaraskapur" msd="SNPNar" lemmaRef="bd:565825">BORGARASKAPUR</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimur" msd="SMSDar" lemmaRef="bd:539705">heimi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sermerki" msd="SNSDar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðurkenna" msd="LSMSN" lemmaRef="bd:553881">viðurkendur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimur" msd="SMSDar" lemmaRef="bd:539705">heimi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sermerki" msd="SNSDar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="198" msd="NOgnc">198</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avgera" msd="LSFSN" lemmaRef="bd:575727">avgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" join="right" lemmaRef="bd:586847">yvir</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="persónligur" msd="APWNSN" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarligur" msd="APWNSN" lemmaRef="bd:556661">fíggjarliga</w>
+            <w lemma="tilknýti" msd="SNSNar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tættur" msd="DNC" lemmaRef="bd:564367">tættari</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="miðdepil" msd="SMSNar" join="left" lemmaRef="bd:567249">miðdepil</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lívsáhugamál" msd="SNPAar" join="right">lívsáhugamál</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="lívsáhugamál" msd="SNPAar" join="right">lívsáhugamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørgin" msd="PIMpSD" lemmaRef="bd:587902">hvørgum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanur" msd="APSMSN" lemmaRef="bd:562985">vanur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" join="right" lemmaRef="bd:575771">búgva</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanur" msd="APSMSN" lemmaRef="bd:562985">vanur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" lemmaRef="bd:575771">búgva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørgin" msd="PIMpSD" lemmaRef="bd:587902">hvørgum</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" join="right" lemmaRef="bd:587509">sínámillum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">INNTØKA</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">ARBEIÐI</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">fastar</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="haðani" msd="DNd" join="right" lemmaRef="bd:587273">haðani</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="183" msd="NOgnc">183</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">samanlagt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="tólv" msd="NCgnc" lemmaRef="bd:530560">tólv</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="enda" msd="VNAPS3" lemmaRef="bd:549452">endar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skattaár" msd="SNSDar" join="right" lemmaRef="bd:585015">skattaári</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="LSFSN" lemmaRef="bd:576019">borin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" join="right" lemmaRef="bd:535659">rakstrarstaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ígjøgnum" msd="DGd" lemmaRef="bd:513720">ígjøgnum</w>
+            <w lemma="virksemi" msd="SNSAAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðisgevari" msd="SMSNAr">arbeiðisgevarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fulnar" msd="DNd" lemmaRef="bd:586936">fulnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="útinna" msd="LSNSN" join="right" lemmaRef="bd:553956">útint</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="frammanfyristandandi" msd="Adegnc" lemmaRef="bd:563626">frammanfyristandandi</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSAar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="ómaksgjald" msd="SNPNar" lemmaRef="bd:537088">Ómaksgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stýrislimur" msd="SMPAar" lemmaRef="bd:565722">stýrislimir</w>
+            <w lemma="ómaksgjald" msd="SNPNar" lemmaRef="bd:537088">Ómaksgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stýrislimur" msd="SMPAar" lemmaRef="bd:565722">stýrislimir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="gjald" msd="SNPNar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="stýrislimur" msd="SMSNar" lemmaRef="bd:565722">stýrislimur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stjórn" msd="SFSDAr" lemmaRef="bd:536137">stjórnini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="ráði" msd="SNSDar" lemmaRef="bd:572764">ráði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="listafólk" msd="SNSNar" lemmaRef="bd:585442">LISTAFÓLK</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="ítróttafólk" msd="SNSNar" lemmaRef="bd:585325">ÍTRÓTTAFÓLK</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="199" msd="NOgnc">199</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">Inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="undirhaldari" msd="SMSNar" join="right" lemmaRef="bd:548248">undirhaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="sjónleikar" msd="SMSNar" join="right">sjónleikar</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="filmur" msd="SMSGar" join="right" lemmaRef="bd:530696">films</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útvarp" msd="SMSGar" join="right" lemmaRef="bd:537104">útvarps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sjónvarp" msd="SMSGar" lemmaRef="bd:537246">sjónvarps</w>
+            <w lemma="listafólk" msd="SNSNar" join="right" lemmaRef="bd:585442">listafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tónleikari" msd="SMSNar" join="right" lemmaRef="bd:514008">tónleikari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ítróttafólk" msd="SNSNar" join="right" lemmaRef="bd:585325">ítróttafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="sín" msd="PEN3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="persónligur" msd="APWNPD" lemmaRef="bd:556620">persónligu</w>
+            <w lemma="tiltak" msd="SNPDar" lemmaRef="bd:537371">tiltøkum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="framføra" msd="LSFSN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="persónligur" msd="APSNPD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="tiltak" msd="SNPDar" lemmaRef="bd:537371">tiltøkum</w>
+            <w lemma="framføra" msd="LSFSN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="undirhaldari" msd="SMSDar" lemmaRef="bd:548248">undirhaldara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="ítróttarfólk" msd="SNSDar">ítróttarfólki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="førleiki" msd="SMSDar" join="right" lemmaRef="bd:513993">førleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="krevja" msd="VNMPS3" lemmaRef="bd:554166">krevst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leggja" msd="VNMPS3" lemmaRef="bd:518970">legst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="undirhaldari" msd="SMSAAr" lemmaRef="bd:548248">undirhaldaran</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttarfólk" msd="SNSAAr">ítróttarfólkið</w>
+            <w lemma="sjálvur" msd="APSNSA" join="right" lemmaRef="bd:555235">sjálvt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lógligur" msd="APSFSA" lemmaRef="bd:556108">lógliga</w>
+            <w lemma="samtøka" msd="SFSAar" join="right" lemmaRef="bd:522508">samtøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tiltak" msd="SNPNAr" lemmaRef="bd:537371">tiltøkini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="undirhaldari" msd="SMSDAr" lemmaRef="bd:548248">undirhaldaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttarfólk" msd="SNSDAr">ítróttarfólkinum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framføra" msd="LSNPN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="PENsjón" msd="SFPNar">PENSJÓNIR</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Pensjón" msd="SFPNar">Pensjónir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgjald" msd="SNSNar" lemmaRef="bd:537098">útgjald</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="almannalóggáva" msd="SFSDAr">almannalóggávuni</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjald" msd="SNPNar" lemmaRef="bd:537098">útgjøld</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="peningaveitingarskipan" msd="SFSDar" join="right">peningaveitingarskipan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSFSN" lemmaRef="bd:576403">fingin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">Yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="stigvísur" msd="APSFPN" join="left" lemmaRef="bd:557607">stigvísar</w>
+            <w lemma="veiting" msd="SFPNar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="ávísur" msd="APSFSN" lemmaRef="bd:557602">ávís</w>
+            <w lemma="peningaupphædd" msd="SFSNar" join="right" lemmaRef="bd:535029">peningaupphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="veita" msd="LSFSN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tíðarskeið" msd="SNPDar" lemmaRef="bd:571071">tíðarskeiðum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="áseta" msd="LSFPA" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="tíð" msd="SFPAar" lemmaRef="bd:536436">tíðir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lív" msd="SNSAAr" lemmaRef="bd:576936">lívið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="serstakur" msd="APSNSD" lemmaRef="bd:561161">serstøkum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="áseta" msd="LSNSD" lemmaRef="bd:576366">ásettum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vissur" msd="APSNSD" lemmaRef="bd:561683">vissum</w>
+            <w lemma="tíðarskeið" msd="SNSDar" lemmaRef="bd:571071">tíðarskeiði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skylda" msd="SFSDar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útgjald" msd="SNPDar" lemmaRef="bd:537098">útgjøldum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="afturgjald" msd="SNSNar" lemmaRef="bd:537416">afturgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tilsvarandi" msd="Adegnc" lemmaRef="bd:563902">tilsvarandi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="veiting" msd="SFSAar" lemmaRef="bd:526388">veiting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningur" msd="SMSDar" lemmaRef="bd:540811">peningi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="penigavirði" msd="SNSDar" join="right">penigavirði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="almennur" msd="APSMPN" lemmaRef="bd:561652">ALMENN</w>
+            <w lemma="tænasta" msd="SFSNar" lemmaRef="bd:523776">TÆNASTA</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">Fastar</w>
+            <w lemma="l" msd="SFPNar">l</w>
+            <w lemma="øn" msd="SFPNar" join="right" lemmaRef="bd:576779">ønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">annað</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="pensjón" msd="SFSNar" join="right">pensjón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgoldnar" msd="LSFPN">útgoldnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="politiskur" msd="APSFSD" lemmaRef="bd:558634">politiskari</w>
+            <w lemma="undirdeild" msd="SFSDar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lógásettur" msd="APSMSD" lemmaRef="bd:561778">lógásettum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="staðbundin" msd="APSMSD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="framdur" msd="LSFPD" lemmaRef="bd:578764">framdum</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirdeild" msd="SFSAar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSAar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">fastar</w>
+            <w lemma="løn" msd="SFPNar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tænasta" msd="SFPNAr" lemmaRef="bd:523776">tænasturnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="likamligur" msd="APWMSN" lemmaRef="bd:556552">likamligi</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VNMAS3" lemmaRef="bd:575738">gjørdist</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="tænasta" msd="SFPAAr" join="right" lemmaRef="bd:523776">tænasturnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðtøka" msd="SFPNAr" lemmaRef="bd:524088">Viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fastur" msd="APSFPA" lemmaRef="bd:561118">fastar</w>
+            <w lemma="løn" msd="SFPAar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPA" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPAar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="politiskur" msd="APSFSD" lemmaRef="bd:558634">politiskari</w>
+            <w lemma="undirdeild" msd="SFSDar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lógásettur" msd="APSMSD" lemmaRef="bd:561778">lógásettum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="staðbundin" msd="APSMSD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">LESANDI</w>
+            <w lemma="útgjald" msd="SNPNar" join="right" lemmaRef="bd:537098">Útgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lærlingur" msd="SMSNar" join="right" lemmaRef="bd:540352">lærlingur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" join="right" lemmaRef="bd:532202">part</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bústaður" msd="VUAtnp" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="útbúgving" msd="SFSDar" lemmaRef="bd:526572">útbúgving</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="200" msd="NOgnc">200</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upplæring" msd="SFSNar" lemmaRef="bd:526333">upplæring</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endamál" msd="SNSNar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="móttaka" msd="SFPNar" lemmaRef="bd:576121">móttekur</w>
+            <w lemma="ætla" msd="LSNPN" lemmaRef="bd:549302">ætlað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="uppihald" msd="SNSAar" join="right" lemmaRef="bd:518800">uppihald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útbúgving" msd="SFSNar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upplæring" msd="SFSNar" lemmaRef="bd:526333">upplæring</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="slíkur" msd="PINpPN" lemmaRef="bd:555427">slík</w>
+            <w lemma="útgjald" msd="SNPNar" lemmaRef="bd:537098">útgjøld</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="ÚTILOKAN" msd="SFSNar">ÚTILOKAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvíska" msd="APWMSD">tvíska</w>
+            <w lemma="tting" msd="SFSAar">tting</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lóggáva" msd="SFSAAr" lemmaRef="bd:521405">lóggávuna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="loyvi" msd="SNPDar" lemmaRef="bd:572526">loyvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góðskriving" msd="SFSAar" lemmaRef="bd:525004">góðskriving</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APSMSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sum" msd="CR" join="left" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="vanligur" msd="APWFSA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="meginregla" msd="SFSAAr" lemmaRef="bd:521530">meginregluna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="undirstykki" msd="SNSDar" lemmaRef="bd:530178">undirstykki</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="NOgnc" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="loyva" msd="VIAtnp" lemmaRef="bd:553445">loyva</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="upphædd" msd="SFSDar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="samsvara" msd="VNAPS3" lemmaRef="bd:551386">samsvarar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="inntøkuskattur" msd="SMSAar" join="right" lemmaRef="bd:531109">inntøkuskatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="tílíkur" msd="PIMpSN" lemmaRef="bd:555432">tílíkur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="slíkur" msd="PIMpSA" lemmaRef="bd:555427">slíkan</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="iii" msd="NOgnc" join="right">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="írokna" msd="VIAtnp">írokna</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APWMSD" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mannagongd" msd="SFSNAr" lemmaRef="bd:534740">MANNAGONGDIN</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">VIÐ</w>
+            <w lemma="avtala" msd="SNPDar" lemmaRef="bd:519134">AVTALUM</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyrisk" msd="APSNPN">fyrisk</w>
+            <w lemma="ipanir" msd="SFPNar">ipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innlendis" msd="Adegnc" lemmaRef="bd:586982">innlendis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="eindamál" msd="SNSDar">eindamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="ígildiskoma" msd="SFSNar">ÍGILDISKOMA</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="201" msd="NOgnc">201</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="LSFPN" lemmaRef="bd:575878">loknar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tríatiundi" msd="APWMSA" lemmaRef="bd:530616">tríatiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="móttøka" msd="SFSAAr" lemmaRef="bd:521723">móttøkuna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="seinur" msd="ACWFSD" lemmaRef="bd:555778">seinru</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fráboðan" msd="SFPDar" lemmaRef="bd:534005">fráboðanum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hareftir" msd="DNd" lemmaRef="bd:587040">hareftir</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="dagur" msd="SMSDar" join="right" lemmaRef="bd:568412">degi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMSN" lemmaRef="bd:554166">kravdur</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="fíggjarár" msd="SNSAar" lemmaRef="bd:515061">fíggjarár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="NCMSD" lemmaRef="bd:530546">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="apríl" msd="SMSDar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="mánaður" msd="SMSDar" join="right" lemmaRef="bd:566206">mánaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="afturhildin" msd="LSMPN" lemmaRef="bd:581041">afturhildnir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjalda" msd="APSFPA" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="afturrindaðar" msd="LSFPA">afturrindaðar</w>
+            <w lemma="upphædd" msd="SFPAar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="inntøkuskattur" msd="SMPDar" join="right" lemmaRef="bd:531109">inntøkuskattum</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="fyri" msd="DGd" join="left" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="treyta" msd="LSFSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP">Islands</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">UPPSØGN</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="afturhildin" msd="LSMPN" lemmaRef="bd:581041">afturhildnir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kelda" msd="SFSDar" lemmaRef="bd:520807">keldu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjalda" msd="LSFPA" lemmaRef="bd:576419">goldnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="afturrindaðar" msd="LSFPA">afturrindaðar</w>
+            <w lemma="upphædd" msd="SFPAar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="inntøkuskattur" msd="SMPDar" join="right" lemmaRef="bd:531109">inntøkuskattum</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="fyri" msd="DGd" join="left" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Paris" msd="SgncaP" join="right">Paris</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Cayman" msd="SgncaP">Cayman</w>
+            <w lemma="Islands" msd="SgncaP" join="right">Islands</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Jákup" msd="SMSNaP" lemmaRef="bd:575070">Jákup</w>
+            <w lemma="Eyðfinnur" msd="SMSNaP" lemmaRef="bd:538575">Eyðfinn</w>
+            <w lemma="Kjærbo" msd="SgncaP">Kjærbo</w>
+            <w lemma="William" msd="SMSNaP">William</w>
+            <w lemma="McKeeva" msd="SgncaP">McKeeva</w>
+            <w lemma="Bush" msd="SgncaP">Bush</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00244.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00244.xml
new file mode 100644
index 0000000000000000000000000000000000000000..1875c575d0602066d2360a095f61c7f173c86cc7
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00244.xml
@@ -0,0 +1,2561 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-dff54bfa43c6cba0" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="1872" xml:lang="en">1872 words</measure>
+        <measure unit="tokens" quantity="2168" xml:lang="en">2168 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-dff54bfa43c6cba0</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1454/jersey-skjal-6.pdf?s=UZNhj51ZDiCXMgFyiF2XkG5nl3Q</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="46" />
+          <tagUsage gi="pc" occurs="296" />
+          <tagUsage gi="s" occurs="70" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="1872" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">Avtala</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="ásamt" msd="DNd" lemmaRef="bd:587883">ásamt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="niðanfyrinevndu" msd="SFSAar" join="right">niðanfyrinevndu</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="a" msd="KO">a</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="inntøkuskattur" msd="SMPNar" lemmaRef="bd:531109">inntøkuskattir</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="income" msd="F" join="left">income</w>
+            <w lemma="tax" msd="F" join="right">tax</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSNSN" lemmaRef="bd:550270">umtalað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Jersey-skattur" msd="SgncaP" join="both">Jersey-skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="b" msd="TS">b</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">Skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSNSN" lemmaRef="bd:550270">umtalað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="føroyskur" msd="APSMSN" join="left" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="samlíkur" msd="APSMPA" lemmaRef="bd:555419">samlíkar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættiligur" msd="DNd" lemmaRef="bd:556367">rættiliga</w>
+            <w lemma="einsháttaður" msd="APSMPA" lemmaRef="bd:580789">einsháttaðar</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSMPN" lemmaRef="bd:576366">ásettir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagfesting" msd="SFSAAr" lemmaRef="bd:524659">dagfestingina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eyki" msd="DNd" lemmaRef="bd:545221">eyka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNar" lemmaRef="bd:513862">myndugleikar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="varur" msd="APSNSN" lemmaRef="bd:554883">vart</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="broyting" msd="SFPAar" join="right" lemmaRef="bd:524586">broytingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="skattalóg" msd="SFPDar" lemmaRef="bd:535361">skattalógum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almennar</w>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">allýsingar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="ørðvísi" msd="DNd" join="right">ørðvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="partur" msd="SMPNar" join="both" lemmaRef="bd:532202">partar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPAaP" join="right" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Jersey" msd="F" join="both">Jersey</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="rættarøki" msd="SNSAAr">rættarøkið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="sjóøki" msd="SNSAAr" join="right" lemmaRef="bd:530097">sjóøkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hoyra" msd="VNAPP3" lemmaRef="bd:553379">hoyra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="havbotnur" msd="SMSAAr" lemmaRef="bd:539689">havbotnin</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSAAr" lemmaRef="bd:536476">undirgrundina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNPAar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fíggja" msd="SMSNAr" join="right" lemmaRef="bd:549744">fíggjar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinnumálaráðharri" msd="SMSNAr" lemmaRef="bd:548450">vinnumálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="varamaður" msd="SMSNar" lemmaRef="bd:567804">varamaður</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSAar" join="right" lemmaRef="bd:534020">fulltrú</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="varamaður" msd="SMSNar" lemmaRef="bd:567804">varamaður</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSAar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="both" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="vinnuvirksemi" msd="SNSAar">vinnuvirksemi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="f" msd="TS" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PIMpSN" lemmaRef="bd:587907">allur</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skilgreinað" msd="LSNSN">skilgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAAr" join="right" lemmaRef="bd:531119">skattirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="nýta" msd="LWFPD" lemmaRef="bd:553611">nýttu</w>
+            <w lemma="skattalóg" msd="SFPDAr" lemmaRef="bd:535361">skattalógunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="borgaraskapur" msd="SMSNar" lemmaRef="bd:565825">Borgaraskapur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avgera" msd="LSFSN" lemmaRef="bd:575727">avgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" join="right" lemmaRef="bd:586847">yvir</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="persónligur" msd="APWNSN" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarligur" msd="APWNSN" lemmaRef="bd:556661">fíggjarliga</w>
+            <w lemma="tilknýti" msd="SNSNar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tættur" msd="DNC" lemmaRef="bd:564367">tættari</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="miðdepil" msd="SMSNar" join="left" lemmaRef="bd:567249">miðdepil</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lívsáhugamál" msd="SNPAar" join="right">lívsáhugamál</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="lívsáhugamál" msd="SNPAar" join="right">lívsáhugamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørgin" msd="PIMpSD" lemmaRef="bd:587902">hvørgum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanur" msd="APSMSN" lemmaRef="bd:562985">vanur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" join="right" lemmaRef="bd:575771">búgva</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanur" msd="APSMSN" lemmaRef="bd:562985">vanur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" lemmaRef="bd:575771">búgva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørgin" msd="PIMpSD" lemmaRef="bd:587902">hvørgum</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">fastar</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="haðani" msd="DNd" join="right" lemmaRef="bd:587273">haðani</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="183" msd="NOgnc">183</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">samanlagt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="tólv" msd="NCgnc" lemmaRef="bd:530560">tólv</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="enda" msd="VNAPS3" lemmaRef="bd:549452">endar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skattaár" msd="SNSDar" join="right" lemmaRef="bd:585015">skattaári</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðisgevari" msd="SMSAar" join="right">arbeiðisgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="LSFSN" lemmaRef="bd:576019">borin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" join="right" lemmaRef="bd:535659">rakstrarstaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ígjøgnum" msd="DGd" lemmaRef="bd:513720">ígjøgnum</w>
+            <w lemma="virksemi" msd="SNSAAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðisgevari" msd="SMSNAr">arbeiðisgevarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fulnar" msd="DNd" lemmaRef="bd:586936">fulnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="útinna" msd="LSNSN" join="right" lemmaRef="bd:553956">útint</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">Stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samsýning" msd="SFSAar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðisgevari" msd="SMSAar" join="right">arbeiðisgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="veita" msd="VNAPS3" lemmaRef="bd:553565">veitir</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="arbeiðisgevari" msd="SMSDAr">arbeiðisgevaranum</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vara" msd="VNAPS3" join="right" lemmaRef="bd:553374">varir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stýra" msd="VNAPS3" lemmaRef="bd:553429">stýrir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ansa" msd="VNAPS3" lemmaRef="bd:552163">ansar</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænastuveiting" msd="SFPNar" lemmaRef="bd:526223">tænastuveitingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útinna" msd="LSFPN" join="right" lemmaRef="bd:553956">útintar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænastuveiting" msd="SFPNar" lemmaRef="bd:526223">tænastuveitingar</w>
+            <w lemma="útgera" msd="VNAPP3">útgera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="óloysandi" msd="Adegnc" lemmaRef="bd:563991">óloysandi</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handilsvirksemi" msd="SNSDAr" join="right">handilsvirkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="persónur" msd="SMSDAr" join="right" lemmaRef="bd:540818">persóninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="frammanfyristandandi" msd="Adegnc" lemmaRef="bd:563626">frammanfyristandandi</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSAar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="ómaksgjald" msd="SNPNar" lemmaRef="bd:537088">Ómaksgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stýri" msd="SMPAar" join="right" lemmaRef="bd:572992">stýris</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ráðslimur" msd="SMPAar">ráðslimir</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ómaksgjald" msd="SNPNar" lemmaRef="bd:537088">Ómaksgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stýrislimur" msd="SMPAar" lemmaRef="bd:565722">stýrislimir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="vinna" msd="LSMPN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="stýrislimur" msd="SMSNar" lemmaRef="bd:565722">stýrislimur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stjórn" msd="SFSDAr" lemmaRef="bd:536137">stjórnini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="ráði" msd="SNSDar" lemmaRef="bd:572764">ráði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="listafólk" msd="SNPNar" lemmaRef="bd:585442">Listafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttafólk" msd="SNPNar" lemmaRef="bd:585325">ítróttafólk</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">Inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="undirhaldari" msd="SMSNar" join="right" lemmaRef="bd:548248">undirhaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="DNd">sosum</w>
+            <w lemma="sjónleikur" msd="SMSNar" join="right" lemmaRef="bd:531661">sjónleika</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="filmur" msd="SMSGar" join="right" lemmaRef="bd:530696">films</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útvarpsella" msd="SFSNar">útvarpsella</w>
+            <w lemma="sjónvarp" msd="SNSGar" lemmaRef="bd:537246">sjónvarps</w>
+            <w lemma="listafólk" msd="SNSNar" join="right" lemmaRef="bd:585442">listafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tónleikari" msd="SMSNar" join="right" lemmaRef="bd:514008">tónleikari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ítróttafólk" msd="SNSNar" join="right" lemmaRef="bd:585325">ítróttafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEN3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="persónligur" msd="APWNPD" lemmaRef="bd:556620">persónligu</w>
+            <w lemma="tiltak" msd="SNPDar" lemmaRef="bd:537371">tiltøkum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="framføra" msd="LSFSN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="eftirløn" msd="SFPNar" lemmaRef="bd:533789">Eftirlønir</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eftirløn" msd="SFPNar" lemmaRef="bd:533789">Eftirlønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="veiting" msd="SFPNar" join="right" lemmaRef="bd:526388">veitingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgjalding" msd="SFPNar" lemmaRef="bd:526578">útgjaldingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="almannalóggáva" msd="SFSDAr">almannalóggávuni</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjalding" msd="SFPNar" lemmaRef="bd:526578">útgjaldingar</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">eini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="skipan" msd="SFSDar" lemmaRef="bd:535389">skipan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="stovnsfæ" msd="SNSDar" join="right" lemmaRef="bd:518935">stovnsfæi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fáa" msd="LSNSN" lemmaRef="bd:576403">fingið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vegur" msd="SMPGar" lemmaRef="bd:566866">vega</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almenn</w>
+            <w lemma="starvur" msd="SFPNar" lemmaRef="bd:561204">størv</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">Fastar</w>
+            <w lemma="løn" msd="SFPNar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="burtursæð" msd="DNd">burtursæð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgoldnar" msd="LSFPN">útgoldnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="politiskur" msd="APSFSD" lemmaRef="bd:558634">politiskari</w>
+            <w lemma="undirdeild" msd="SFSDar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lógásettur" msd="APSMSD" lemmaRef="bd:561778">lógásettum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="staðbundin" msd="APSMSD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="framdur" msd="LSFPD" lemmaRef="bd:578764">framdum</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirdeild" msd="SFSAar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSAar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">fastar</w>
+            <w lemma="løn" msd="SFPNar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tænasta" msd="SFPNAr" lemmaRef="bd:523776">tænasturnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="likamligur" msd="APWMSN" lemmaRef="bd:556552">likamligi</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VNMAS3" lemmaRef="bd:575738">gjørdist</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="tænasta" msd="SFPAAr" join="right" lemmaRef="bd:523776">tænasturnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fastur" msd="APSFPA" lemmaRef="bd:561118">fastar</w>
+            <w lemma="løn" msd="SFPAar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPA" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPAar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fyritøka" msd="SFSAar" join="right" lemmaRef="bd:520155">fyritøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSMSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="politiskur" msd="APSFSD" lemmaRef="bd:558634">politiskari</w>
+            <w lemma="undirdeild" msd="SFSDar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lógásettur" msd="APSMSD" lemmaRef="bd:561778">lógásettum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="staðbundin" msd="APSMSD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="Útilokan" msd="SFSNar">Útilokan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="loyvi" msd="SNPDar" lemmaRef="bd:572526">loyvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góðskriving" msd="SFSAar" lemmaRef="bd:525004">góðskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="Jersey-skatti" msd="SgncaP">Jersey-skatti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sum" msd="CR" join="left" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="vanligur" msd="APWFSA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="meginregla" msd="SFSAAr" lemmaRef="bd:521530">meginregluna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="M" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="undirstykki" msd="SNSDar" lemmaRef="bd:530178">undirstykki</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="NOgnc" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="góðskriving" msd="SFSAar" lemmaRef="bd:525004">góðskriving</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey-skattinum" msd="SgncaP">Jersey-skattinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="borgari" msd="SMSDar" join="right" lemmaRef="bd:513918">borgara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøkuskattur" msd="SMSAAr" join="right" lemmaRef="bd:531109">inntøkuskattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tílíkur" msd="PIMpSN" lemmaRef="bd:555432">tílíkur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" join="right" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="góðskriving" msd="SFSNAr" lemmaRef="bd:525004">góðskrivingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="geva" msd="LSFSN" join="right" lemmaRef="bd:576061">givin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="TS" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="írokna" msd="VIAtnp">írokna</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="góðskriving" msd="SFSAar" lemmaRef="bd:525004">góðskriving</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey-skattinum" msd="SgncaP">Jersey-skattinum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" join="right" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="loyvi" msd="SNPDar" lemmaRef="bd:572526">loyvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góðskriving" msd="SFSAar" lemmaRef="bd:525004">góðskriving</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APSMSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sum" msd="CR" join="left" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="vanligur" msd="APWFSA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="meginregla" msd="SFSAAr" lemmaRef="bd:521530">meginregluna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="TS" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="undirstykki" msd="SNSDar" lemmaRef="bd:530178">undirstykki</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="F" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="borgari" msd="SMSDar" join="right" lemmaRef="bd:513918">borgara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøkuskattur" msd="SMSAAr" join="right" lemmaRef="bd:531109">inntøkuskattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="tílíkur" msd="APSMSN" lemmaRef="bd:555432">tílíkur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" join="right" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="CS">sosum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="frádratturin" msd="SMSNAr">frádratturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="geva" msd="LSMSN" join="right" lemmaRef="bd:576061">givin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="iii" msd="F" join="right">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="írokna" msd="VIAtnp">írokna</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" join="right" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="stava" msd="VNAPS3" lemmaRef="bd:552727">stavar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mannagongd" msd="SFSNAr" lemmaRef="bd:534740">Mannagongdin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">avtalum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="fráboðan" msd="SFSDar" join="both" lemmaRef="bd:534005">fráboðan</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="ígildiskoma" msd="SFSNar">Ígildiskoma</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyrri" msd="ASWMSD" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSDar" lemmaRef="bd:568412">degi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DNd" join="right" lemmaRef="bd:586854">innan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="PDMpSA" lemmaRef="bd:587908">tann</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" join="right" lemmaRef="bd:576176">kemur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="uppsiga" msd="LSFSN" join="right" lemmaRef="bd:576428">uppsøgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="boð" msd="SNPNar" lemmaRef="bd:571129">boð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsøgn" msd="SFSDAr" lemmaRef="bd:529111">uppsøgnini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SFSAAr" lemmaRef="bd:536137">stjórnina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Jóannes" msd="SMSNaP" lemmaRef="bd:574556">Jóannes</w>
+            <w lemma="Eidesgaard" msd="SgncaP">Eidesgaard</w>
+            <w lemma="Frank" msd="SMSNaP" lemmaRef="bd:575237">Frank</w>
+            <w lemma="Walker" msd="SgncaP">Walker</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00247.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00247.xml
new file mode 100644
index 0000000000000000000000000000000000000000..161bfce8c8d3e85ec38558d175bd96ac9510c653
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00247.xml
@@ -0,0 +1,531 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-e103d3d7bdf87fc7" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="290" xml:lang="en">290 words</measure>
+        <measure unit="tokens" quantity="337" xml:lang="en">337 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-e103d3d7bdf87fc7</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1779/samandráttur-10-05-2006.docx?s=4q2g03jXoqWss1bb3Nppt-gSMmM</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1779/samandr%C3%A1ttur-10-05-2006.docx?s=4q2g03jXoqWss1bb3Nppt-gSMmM</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="4" />
+          <tagUsage gi="pc" occurs="47" />
+          <tagUsage gi="s" occurs="12" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="290" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMSNar" lemmaRef="bd:567664">Samandráttur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2006" msd="NOgnc">2006</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="10.05.2006" msd="NOgnc" join="right">10.05.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-51" msd="NOgnc">05-02-21-51</w>
+            <w lemma="skattafríur" msd="APSNSN" lemmaRef="bd:563116">Skattafrítt</w>
+            <w lemma="ferðaendurgjald" msd="SNSNar">ferðaendurgjald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ognarlutur" msd="SMPDar" lemmaRef="bd:566127">ognarlutum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="smápartafelag" msd="SNSAar" lemmaRef="bd:535727">smápartafelag</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattafríur" msd="APSNSN" lemmaRef="bd:563116">skattafrítt</w>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="smb" msd="TS">smb</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="29" msd="NOgnc" join="right">29</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óvildugar" msd="APSMPA">óvildugar</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="ískoyti" msd="SNSNar" lemmaRef="bd:573293">ískoyti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="løn" msd="SFSAar" lemmaRef="bd:576943">løn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fjalt" msd="APSNSN">fjalt</w>
+            <w lemma="vinningsbýti" msd="SNSNar" lemmaRef="bd:573235">vinningsbýti</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="yvirprísur" msd="SMSNar">yvirprísur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="kæra" msd="LSNSN" lemmaRef="bd:553390">Kært</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hækking" msd="SFPAar" join="right" lemmaRef="bd:525081">hækkingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tollur" msd="SMSNAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovan" msd="SFSNAP">Skattstovan</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fremja" msd="VUAtnp" lemmaRef="bd:554157">framt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldugur" msd="APWFSD" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="kærarans" msd="SMSGAr">kærarans</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="1999" msd="NOgnc">1999</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2000" msd="NOgnc" join="right">2000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðgerð" msd="SFSNAr" lemmaRef="bd:536643">Viðgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDAP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP">Skattstovuni</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="framhald" msd="SNSNar" lemmaRef="bd:583102">framhald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="04-02-21-20" msd="NOgnc" join="right">04-02-21-20</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+            <w lemma="heimvísti" msd="VNAAS3">heimvísti</w>
+            <w lemma="partur" msd="SMPAar" lemmaRef="bd:532202">partar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattseting" msd="SFSDAr">skattsetingini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="viðgerð" msd="SFSAar" lemmaRef="bd:536643">viðgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattavald" msd="SNSDAr" join="right" lemmaRef="bd:516757">skattavaldinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="endurskoða" msd="LWFPA" lemmaRef="bd:552954">endurskoðaðu</w>
+            <w lemma="skattseting" msd="SFPAAr">skattsetingarnar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SMSAaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovuni" msd="SFSDAP" join="right">Skattstovuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="10.05.2006" msd="NOgnc" join="right">10.05.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-21-45" msd="NOgnc">05-02-21-45</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="fullur" msd="APSFSN" lemmaRef="bd:562108">full</w>
+            <w lemma="skattskylda" msd="SFSNar" lemmaRef="bd:527491">skattskylda</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Kæruumboð" msd="SNSNAr">Kæruumboðið</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="A" msd="SMSNaP">A</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="flyta" msd="LSMSN" lemmaRef="bd:576302">fluttur</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="1991" msd="NOgnc" join="right">1991</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="eiga" msd="VNAAS3" lemmaRef="bd:576382">átti</w>
+            <w lemma="hús" msd="SNSAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="feria" msd="SFSAar" join="right" lemmaRef="bd:519895">feriu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="sleppa" msd="VUAtnp" lemmaRef="bd:553969">slept</w>
+            <w lemma="skattskylda" msd="SFSDAr" lemmaRef="bd:527491">skattskylduni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="ongantíð" msd="DNd" lemmaRef="bd:587465">ongantíð</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="sleppa" msd="VUAtnp" lemmaRef="bd:553969">slept</w>
+            <w lemma="skattskylda" msd="SFSDAr" lemmaRef="bd:527491">skattskylduni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vísa" msd="VNAAS3" lemmaRef="bd:553515">vísti</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="selja" msd="VUAtnp" lemmaRef="bd:576279">selt</w>
+            <w lemma="hús" msd="SNPAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="B" msd="SMSAaP" join="right">B</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="liva" msd="VNAAS3" lemmaRef="bd:576308">livdi</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="tveir" msd="NCNPA" lemmaRef="bd:530548">tvey</w>
+            <w lemma="barn" msd="SNPAar" lemmaRef="bd:518913">børn</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="partur" msd="SMPNar" lemmaRef="bd:532202">partar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ár" msd="SNSDAr" lemmaRef="bd:517748">árinum</w>
+            <w lemma="búgva" msd="VNAAS3" lemmaRef="bd:575771">búði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="B." msd="SMSDaP">B.</w>
+            <w lemma="skatta" msd="SFSNAr" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="10.05.2006" msd="NOgnc" join="right">10.05.2006</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="05-02-23-20" msd="NOgnc">05-02-23-20</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lán" msd="SNSNar" lemmaRef="bd:576930">lán</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuvirki" msd="SNSAar">vinnuvirki</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="tap" msd="SNSNar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuvirki" msd="SNSDar">vinnuvirki</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tollur" msd="SFSNaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattstova" msd="SFSNaP">Skattstova</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="nokta" msd="VNAAS3" lemmaRef="bd:552419">noktaði</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tap" msd="SNSAar" lemmaRef="bd:577069">tap</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNSDar" lemmaRef="bd:576930">láni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vinnuvirki" msd="SNPAar" join="right">vinnuvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="prógva" msd="VUAtnp" join="right" lemmaRef="bd:552753">prógvað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="lán" msd="SNSAar" lemmaRef="bd:576930">lán</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="kautión" msd="SFSAar" join="right" lemmaRef="bd:577888">kautión</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="avtala" msd="LSNSN" lemmaRef="bd:550274">avtalað</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="1994" msd="NOgnc" join="right">1994</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kommunalur" msd="APWFSN" lemmaRef="bd:554524">Kommunala</w>
+            <w lemma="skattakærunevnd" msd="SFSNAP">Skattakærunevndin</w>
+            <w lemma="geva" msd="VNAAS3" lemmaRef="bd:576061">gav</w>
+            <w lemma="kærur" msd="SMSDAr" lemmaRef="bd:554957">kæraranum</w>
+            <w lemma="viðhald" msd="SNSAar" lemmaRef="bd:517674">viðhald</w>
+            <w lemma="í" msd="DGd" join="right" lemmaRef="bd:513700">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="frádráttur" msd="SMSAar" join="right" lemmaRef="bd:567649">frádrátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skatta" msd="SFSNAP" join="right" lemmaRef="bd:552600">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="broyta" msd="VNAAS3" lemmaRef="bd:553579">broytti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APWFSD" lemmaRef="bd:554524">Kommunalu</w>
+            <w lemma="skattakærunevnd" msd="SFSDAP">Skattakærunevndini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAAr" lemmaRef="bd:533493">avgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tollur" msd="SFSDaP" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Skattstovu" msd="SFSDaP">Skattstovu</w>
+            <w lemma="Føroyar" msd="SFPGaP" join="right" lemmaRef="bd:576515">Føroya</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00250.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00250.xml
new file mode 100644
index 0000000000000000000000000000000000000000..44312436eda42fae5bebae6d3bc7007444ac2c12
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00250.xml
@@ -0,0 +1,611 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-e486f58a939c6445" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="372" xml:lang="en">372 words</measure>
+        <measure unit="tokens" quantity="422" xml:lang="en">422 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-e486f58a939c6445</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1987/eik-malid_vidmerkingar-hja-taks.pdf?t=278115664&amp;s=uvXwgDlsgjM2NE9MfEZLCzAsgTI</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="50" />
+          <tagUsage gi="s" occurs="13" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="372" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="uppfylgjandi" msd="Adegnc" lemmaRef="bd:563698">Uppfylgjandi</w>
+            <w lemma="spurningur" msd="SMPNar" lemmaRef="bd:541521">spurningar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hin" msd="RMSAD" lemmaRef="bd:513757">hin</w>
+            <w lemma="14" msd="NOgnc" join="right">14</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="juli" msd="SMSNar" lemmaRef="bd:530651">Juli</w>
+            <w lemma="2017" msd="NOgnc">2017</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skriv" msd="SNSDar" join="right" lemmaRef="bd:516857">skrivi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="dagfesta" msd="LSMSA" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="6." msd="NOgnc">6.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2017" msd="NOgnc" join="right">2017</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="senda" msd="VUAtnp" lemmaRef="bd:553766">sent</w>
+            <w lemma="fíggjarmálaráð" msd="SNSDAP" lemmaRef="bd:571174">Fíggjarmálaráðnum</w>
+            <w lemma="sín" msd="PEF3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="viðmerking" msd="SFPAar" lemmaRef="bd:526425">viðmerkingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kanning" msd="SFSAAr" lemmaRef="bd:525157">kanningina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Bárður" msd="SMSDaP" lemmaRef="bd:574622">Bárði</w>
+            <w lemma="Larsen" msd="SgncaP">Larsen</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sonevndur" msd="APWNSD" lemmaRef="bd:579125">sonevnda</w>
+            <w lemma="Eik-málinum" msd="SgncaP" join="right">Eik-málinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="viðmerking" msd="SFPDAr" lemmaRef="bd:526425">viðmerkingunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="síða" msd="SFSDar" lemmaRef="bd:523376">síðu</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="niðari" msd="DNS" lemmaRef="bd:559304">niðast</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="siga" msd="LSNSN" join="right" lemmaRef="bd:576426">sagt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="tað" msd="PPN3SN" join="both" lemmaRef="bd:513682">Tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðgerð" msd="SFSAAr" lemmaRef="bd:536643">viðgerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="møguligur" msd="APSNSD" lemmaRef="bd:557122">møguligum</w>
+            <w lemma="revsimál" msd="SNSDar" join="right" lemmaRef="bd:516483">revsimáli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skeivur" msd="APSFPA" lemmaRef="bd:555130">skeivar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="villeiðandi" msd="Adegnc">villeiðandi</w>
+            <w lemma="faktuellur" msd="APSFPA" lemmaRef="bd:561542">faktuellar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="grundarlag" msd="SNSNAr" lemmaRef="bd:535530">grundarlagið</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="viðgerð" msd="SFSDAr" lemmaRef="bd:536643">viðgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattafrádráttur" msd="SMSDAr" join="right" lemmaRef="bd:567667">skattafrádráttinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="subjektivur" msd="APSFPA" lemmaRef="bd:555228">Subjektivar</w>
+            <w lemma="meting" msd="SFPAar" join="right" lemmaRef="bd:525414">metingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ráðgevi" msd="SMPNar" lemmaRef="bd:514065">ráðgevar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="skattligur" msd="APSFSA" lemmaRef="bd:557087">skattliga</w>
+            <w lemma="viðgerð" msd="SFSAar" join="right" lemmaRef="bd:536643">viðgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="VUAtnp" lemmaRef="bd:561729">mett</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="týdningur" msd="SMSAar" lemmaRef="bd:541994">týdning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="revsimál" msd="SNSAar" lemmaRef="bd:516483">revsimál</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="139" msd="NOgnc" join="right">139</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fíggjarmálaráð" msd="SNSNAr" lemmaRef="bd:571174">Fíggjarmálaráðið</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="biðja" msd="VIAtnp" lemmaRef="bd:576202">biðja</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skjótt" msd="DNS" lemmaRef="bd:564433">skjótast</w>
+            <w lemma="gjørligur" msd="DNd" lemmaRef="bd:556767">gjørligt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="mánadagur" msd="SMSAAr" join="right" lemmaRef="bd:568541">mánadagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="17." msd="NOgnc">17.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2017" msd="NOgnc" join="right">2017</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kl." msd="TT">kl.</w>
+            <w lemma="12.00" msd="NOgnc">12.00</w>
+            <w lemma="greina" msd="VIAtnp" lemmaRef="bd:582482">greina</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="nær" msd="DNC" join="right" lemmaRef="bd:564431">nærri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áheitan" msd="SFSNAr" lemmaRef="bd:536716">Áheitanin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="m.a." msd="TS">m.a.</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kanning" msd="SFSDAr" lemmaRef="bd:525157">kanningini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="staðfesta" msd="LSNSN" join="right" lemmaRef="bd:553837">staðfest</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="EIK" msd="SgncaP">EIK</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="afturhildin" msd="VUAtnp" lemmaRef="bd:581041">afturhildið</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="pkt." msd="TT">pkt.</w>
+            <w lemma="I" msd="NOgnc">I</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rundskriv" msd="SNSDar" lemmaRef="bd:516543">rundskrivi</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="10." msd="NOgnc">10.</w>
+            <w lemma="november" msd="SMSDar" lemmaRef="bd:565639">november</w>
+            <w lemma="1998" msd="NOgnc">1998</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyrisitingarligur" msd="APSFPA" lemmaRef="bd:556657">fyrisitingarligar</w>
+            <w lemma="sektarásetan" msd="SFPAar">sektarásetanir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="139" msd="NOgnc">139</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" join="right" lemmaRef="bd:535361">skattalógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="heimild" msd="SFSAar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="fyrisitingarligur" msd="DNd" lemmaRef="bd:556657">fyrisitingarliga</w>
+            <w lemma="svar" msd="TS" lemmaRef="bd:518915">SVAR</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="juli" msd="SMSNar" lemmaRef="bd:530651">Juli</w>
+            <w lemma="2017" msd="NOgnc">2017</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="mettur" msd="VUAtnp" lemmaRef="bd:561729">mett</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvørt" msd="CS" lemmaRef="bd:514259">hvørt</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sektarmál" msd="SNSAar">sektarmál</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="leggja" msd="VUAtnp" lemmaRef="bd:518970">lagt</w>
+            <w lemma="dentur" msd="SMSAar" lemmaRef="bd:542387">dent</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lata" msd="VUAtnp" lemmaRef="bd:576191">latið</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="faktuellur" msd="APSFPA" lemmaRef="bd:561542">faktuellar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="relevantur" msd="APWNSA" lemmaRef="bd:559549">relevanta</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">setast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">hinvegin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="krav" msd="SNSAar" lemmaRef="bd:537766">krav</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattgjaldari" msd="SMSNAr" lemmaRef="bd:547448">skattgjaldarin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="upplýsa" msd="VIAtnp" lemmaRef="bd:553529">upplýsa</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQFpPA" lemmaRef="bd:587906">hvørjar</w>
+            <w lemma="meting" msd="SFPAar" lemmaRef="bd:525414">metingar</w>
+            <w lemma="ráðgevari" msd="SMPNar" lemmaRef="bd:547211">ráðgevarar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="spurningur" msd="SMSDAr" join="right" lemmaRef="bd:541521">spurninginum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðgerð" msd="SFSGar" join="right" lemmaRef="bd:536643">viðgerðar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="mál" msd="SNSDAr" lemmaRef="bd:516179">málinum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sektarmál" msd="SNSAar" join="right">sektarmál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="Eik" msd="SgncaP" lemmaRef="bd:575534">Eik</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="lata" msd="VUAtnp" lemmaRef="bd:576191">latið</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="faktuellur" msd="APSFPA" join="right" lemmaRef="bd:561542">faktuellar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herundir" msd="DNd" lemmaRef="bd:587295">herundir</w>
+            <w lemma="roknskaparligar" msd="APSFPA">roknskaparligar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="siðvenja" msd="SFSNar" lemmaRef="bd:527467">siðvenja</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="krevja" msd="VIAtnp" lemmaRef="bd:554166">krevja</w>
+            <w lemma="samskifti" msd="SNSAar" lemmaRef="bd:572800">samskifti</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grannskoðari" msd="SMPAar" lemmaRef="bd:545635">grannskoðarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIMpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="ráðgevi" msd="SMPAar" lemmaRef="bd:514065">ráðgevar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skattgjaldari" msd="SMSDAr" lemmaRef="bd:547448">skattgjaldaranum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðgerð" msd="SFSDAr" lemmaRef="bd:536643">viðgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="upprunaligur" msd="DNd" lemmaRef="bd:555959">upprunaliga</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sektarmál" msd="SNSAar" join="right">sektarmál</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="metta" msd="VNAAS3" lemmaRef="bd:552610">metti</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="brot" msd="SNSAar" lemmaRef="bd:514523">brot</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="139" msd="NOgnc">139</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="relevantur" msd="APSNSN" lemmaRef="bd:559549">relevant</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="støða" msd="SFSAar" lemmaRef="bd:523272">støðu</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="viðgera" msd="VIMtnp" lemmaRef="bd:575715">viðgerast</w>
+            <w lemma="fyrisitingarligur" msd="DNd" join="right" lemmaRef="bd:556657">fyrisitingarliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="verða" msd="VNAAS3" join="right" lemmaRef="bd:576404">varð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sektarmál" msd="SNSAar" join="right">sektarmál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="greiddur" msd="APSNSN" join="right" lemmaRef="bd:563174">greitt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="stødd" msd="SFSNAr" lemmaRef="bd:536179">støddin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="frádráttur" msd="SMSDAr" join="right" lemmaRef="bd:567649">frádráttinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="snúgva" msd="VNAAS3" lemmaRef="bd:575755">snúði</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="gera" msd="VUAtnp" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="rundskriv" msd="SNSDAr" lemmaRef="bd:516543">rundskrivinum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAAS3" lemmaRef="bd:576394">kundi</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="avgreiða" msd="LSNSN" lemmaRef="bd:553665">avgreitt</w>
+            <w lemma="fyrisitingarligur" msd="DNd" join="right" lemmaRef="bd:556657">fyrisitingarliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="senda" msd="VUAtnp" lemmaRef="bd:553766">sent</w>
+            <w lemma="fúti" msd="SMSDAr" lemmaRef="bd:513803">fútanum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="støðutakan" msd="SFSAar" lemmaRef="bd:536185">støðutakan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="viðgerð" msd="SFSAar" join="right" lemmaRef="bd:536643">viðgerð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Eyðun" msd="SMSNaP" lemmaRef="bd:574631">Eyðun</w>
+            <w lemma="Mørkøre" msd="SgncaP">Mørkøre</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00252.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00252.xml
new file mode 100644
index 0000000000000000000000000000000000000000..caf7f27dd72b4e059f419afba11cdeb8c6d81e3f
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00252.xml
@@ -0,0 +1,460 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-e8c167b4ce5262f3" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="234" xml:lang="en">234 words</measure>
+        <measure unit="tokens" quantity="266" xml:lang="en">266 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-e8c167b4ce5262f3</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1790/samandráttur-05-05-2008.docx?s=yaNrSF8y-FTWeAh95PDHR4NvTW4</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1790/samandr%C3%A1ttur-05-05-2008.docx?s=yaNrSF8y-FTWeAh95PDHR4NvTW4</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="6" />
+          <tagUsage gi="pc" occurs="32" />
+          <tagUsage gi="s" occurs="10" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="234" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="samandráttur" msd="SMPNar" lemmaRef="bd:567664">Samandráttir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avgerð" msd="SFPDar" lemmaRef="bd:533493">avgerðum</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDAr" join="right" lemmaRef="bd:531119">skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="05.05.2008" msd="NOgnc">05.05.2008</w>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="08-02-21-57" msd="NOgnc">08-02-21-57</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="botnfrádráttur" msd="SMSNar">botnfrádráttur</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hjúnafelagi" msd="SNPDar" lemmaRef="bd:569427">hjúnafeløgum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="4" msd="NOgnc">4</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APSFSD" lemmaRef="bd:554524">Kommunalari</w>
+            <w lemma="skattakærunevnd" msd="SFSDaP">Skattakærunevnd</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hækka" msd="VIAtnp" lemmaRef="bd:549974">hækka</w>
+            <w lemma="skattskyldugur" msd="APWFSA" lemmaRef="bd:554319">skattskyldugu</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kærur" msd="SMSDar" join="right" lemmaRef="bd:554957">kærara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattskyldugur" msd="APWFSN" lemmaRef="bd:554319">skattskylduga</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hjúnafelagi" msd="SMSDar" lemmaRef="bd:569427">hjúnafelaga</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2005" msd="NOgnc">2005</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="omanfyri" msd="DGd" lemmaRef="bd:587452">omanfyri</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="24.000" msd="NOgnc" join="right">24.000</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="brúka" msd="VNAAS3" lemmaRef="bd:588027">brúkti</w>
+            <w lemma="tí" msd="DNd" lemmaRef="bd:577239">tí</w>
+            <w lemma="allur" msd="PIMpSA" lemmaRef="bd:587907">allan</w>
+            <w lemma="botnfrádráttur" msd="SMSAAr">botnfrádráttin</w>
+            <w lemma="sjálvur" msd="APSMSN" join="right" lemmaRef="bd:555235">sjálvur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">onki</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kæraran" msd="SMSAAr" join="right">kæraran</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDAP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="07-02-24-12" msd="NOgnc">07-02-24-12</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="eftirgeving" msd="SFSNar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sekt" msd="SFSDar" lemmaRef="bd:535264">sekt</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skattalóg" msd="SFSNAr" lemmaRef="bd:535361">skattalógin</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="104" msd="NOgnc">104</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="staðfesta" msd="VNAAS3" lemmaRef="bd:553837">staðfesti</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="eftirgeving" msd="SFSAar" lemmaRef="bd:524707">eftirgeving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sekt" msd="SFSDar" lemmaRef="bd:535264">sekt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="seint" msd="DNd" lemmaRef="bd:587778">seint</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="grundgivin" msd="LSFSN">grundgivin</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kærur" msd="SMSNAr" lemmaRef="bd:554957">kærarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="senda" msd="DNd" join="right" lemmaRef="bd:553766">sendandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vita" msd="VIAtnp" join="right" lemmaRef="bd:576383">vita</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="grundgeving" msd="SFSNAr" join="right" lemmaRef="bd:524987">grundgevingin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vita" msd="VNAAS3" join="right" lemmaRef="bd:576383">visti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="brúka" msd="VIMtnp" lemmaRef="bd:588027">brúkast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="umbera" msd="Adegnc" lemmaRef="bd:576025">umberandi</w>
+            <w lemma="orsøk" msd="SFSNar">orsøk</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="sekt" msd="SFSDar" join="right" lemmaRef="bd:535264">sekt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avgerð" msd="SFSNar" lemmaRef="bd:533493">Avgerð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattur" msd="SMSDaP" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSDAr">avgjaldskærunevndini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="mai" msd="SMSDar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">Mál</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="08-03-31-55" msd="NOgnc">08-03-31-55</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="meirvirðisgjald" msd="SNSAar" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="løn" msd="SFPDar" lemmaRef="bd:576943">lønum</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="egin" msd="APSMSN" lemmaRef="bd:581131">egin</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">bústaður</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umvæling" msd="SFSAar" lemmaRef="bd:526282">umvæling</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSMSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="bústaður" msd="SMSDar" lemmaRef="bd:566891">bústaði</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="1" msd="NOgnc">1</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skattur" msd="SMSNAr" join="right" lemmaRef="bd:531119">Skatta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldskærunevnd" msd="SFSNAr">avgjaldskærunevndin</w>
+            <w lemma="avgera" msd="VNAAS3" lemmaRef="bd:575727">avgjørdi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="staðfesta" msd="VIAtnp" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="avgerð" msd="SFSAar" lemmaRef="bd:533493">avgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="kommunalur" msd="APSFSD" lemmaRef="bd:554524">Kommunalari</w>
+            <w lemma="skattakærunevnd" msd="SFSDaP">Skattakærunevnd</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nokta" msd="VIAtnp" lemmaRef="bd:552419">nokta</w>
+            <w lemma="stuðul" msd="SMSAar" lemmaRef="bd:567270">stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="meirvirðisgjald" msd="SNSAar" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lønarútreiðsla" msd="SFPDar" join="right">lønarútreiðslum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avgerð" msd="SFSNAr" lemmaRef="bd:533493">Avgerðin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="við" msd="DGd" join="right" lemmaRef="bd:513701">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hús" msd="SNPNAr" lemmaRef="bd:527779">húsini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mettur" msd="LSNPN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lúka" msd="VIAtnp" lemmaRef="bd:575878">lúka</w>
+            <w lemma="treyt" msd="SFSAAr" lemmaRef="bd:536371">treytina</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="egin" msd="APSMSN" lemmaRef="bd:581131">egin</w>
+            <w lemma="bústaður" msd="SMSNar" join="right" lemmaRef="bd:566891">bústaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="eigari" msd="SMPNAr" lemmaRef="bd:513834">eigararnir</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="konkretur" msd="APSFSA" lemmaRef="bd:560949">konkreta</w>
+            <w lemma="ætlan" msd="SFSAar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="búgv" msd="SMSAar" lemmaRef="bd:527791">búgv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hús" msd="SNPDAr" lemmaRef="bd:527779">húsunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nærri" msd="ASWFSD" lemmaRef="bd:586805">næstu</w>
+            <w lemma="framtíð" msd="SFSDar" join="right" lemmaRef="bd:532699">framtíð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00253.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00253.xml
new file mode 100644
index 0000000000000000000000000000000000000000..8a141d5bbd487a90d7af6bb933363600214eb999
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00253.xml
@@ -0,0 +1,895 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-e94c352f7362cf61" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="549" xml:lang="en">549 words</measure>
+        <measure unit="tokens" quantity="669" xml:lang="en">669 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-e94c352f7362cf61</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/rprn0wwy/fra-boðan-um-vinnusju-ku.pdf?t=9841528&amp;s=-7FK9cLOu3wjvSUQ_ZoOsjY0qRE</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/rprn0wwy/fra-bo%C3%B0an-um-vinnusju-ku.pdf?t=9841528&amp;s=-7FK9cLOu3wjvSUQ_ZoOsjY0qRE</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="3" />
+          <tagUsage gi="pc" occurs="120" />
+          <tagUsage gi="s" occurs="29" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="549" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="Bryggjubakka" msd="SMSDaP">Bryggjubakka</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <pc lemma="|" msd="KO">|</pc>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="Tórshavn" msd="SFSAaP" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="|" msd="KO">|</pc>
+            <w lemma="tel" msd="TT" lemmaRef="bd:577071">Tel</w>
+            <w lemma="+298" msd="NOgnc">+298</w>
+            <w lemma="664400" msd="NOgnc">664400</w>
+            <pc lemma="|" msd="KO">|</pc>
+            <w lemma="arb@arb.fo" msd="SNSNaP">arb@arb.fo</w>
+            <w lemma="síða" msd="SFSNar" lemmaRef="bd:523376">Síða</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">Skylda</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="lækni" msd="SMPDar" lemmaRef="bd:513810">læknum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tannlækni" msd="SMPDar" lemmaRef="bd:513853">tannlæknum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="arbeiðseftirlit" msd="SNSDAP">Arbeiðseftirlitinum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vinnusjúka" msd="SMPDar" join="right" lemmaRef="bd:524071">vinnusjúkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="smb." msd="TS">smb.</w>
+            <w lemma="kunngerð" msd="SFSNar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="139" msd="NOgnc" join="right">139</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="okt." msd="TT">okt.</w>
+            <w lemma="1992" msd="NOgnc" join="right">1992</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="C." msd="TT">C.</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiðsstað" msd="SNSNAr">arbeiðsstaðið</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="sjúkuelvnadi" msd="APWNSN">sjúkuelvnadi</w>
+            <w lemma="árin" msd="SNSNAr" lemmaRef="bd:517754">árinið</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="D." msd="TT">D.</w>
+            <w lemma="Vinnuskaði" msd="SMSNar">Vinnuskaði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ávirkan" msd="SFSNar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="fráboðan" msd="SFSNar" lemmaRef="bd:534005">Fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vinnusjúka" msd="SFSAar" lemmaRef="bd:524071">vinnusjúku</w>
+            <w lemma="A." msd="TT">A.</w>
+            <w lemma="Skaðarakti" msd="SMSNar">Skaðarakti</w>
+            <w lemma="B." msd="TT">B.</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skaðarakta" msd="SMSDar" join="right">skaðarakta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="sjúkuelvandi" msd="Adegnc" lemmaRef="bd:564089">sjúkuelvandi</w>
+            <w lemma="árin" msd="SNSNAr" lemmaRef="bd:517754">árinið</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="navn" msd="SNSNar" lemmaRef="bd:537908">Navn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skaðarakta" msd="SMSDar">skaðarakta</w>
+            <w lemma="navn" msd="SNSNar" lemmaRef="bd:537908">Navn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="arbeiðspláss" msd="SNSDar" lemmaRef="bd:570264">arbeiðsplássi</w>
+            <w lemma="greiða" msd="VMAtS2" lemmaRef="bd:553662">Greið</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="maskinførari" msd="SMSNar" join="right">maskinførari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reinskering" msd="SFSNar" join="right" lemmaRef="bd:525647">reinskering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="røktararbeiði" msd="SNSNar">røktararbeiði</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="Høvuðsdiagnosa" msd="SFSNar">Høvuðsdiagnosa</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="heldur" msd="DNS" lemmaRef="bd:586831">helst</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="latín" msd="SNSDar" lemmaRef="bd:518256">latíni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="diagnosukoda" msd="SFSDar">diagnosukodu</w>
+            <w lemma="smb." msd="TS">smb.</w>
+            <w lemma="ICD" msd="TS">ICD</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="tilskila" msd="VIAtnp" lemmaRef="bd:550371">Tilskila</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="neyvur" msd="DNd" lemmaRef="bd:555248">neyvt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjørligur" msd="APSNSN" join="right" lemmaRef="bd:556767">gjørligt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvar" msd="CS" lemmaRef="bd:587309">hvar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiðspláss" msd="SNSDAr" lemmaRef="bd:570264">arbeiðsplássinum</w>
+            <w lemma="skaðarakti" msd="SMSNar">skaðarakti</w>
+            <w lemma="arbeiða" msd="VNAAS3" lemmaRef="bd:553638">arbeiddi</w>
+            <w lemma="greiða" msd="VMAtS2" lemmaRef="bd:553662">Greið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="elva" msd="VUAtnp" lemmaRef="bd:553434">elvt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="høvuðsdiagnosa" msd="SFSAAr">høvuðsdiagnosuna</w>
+            <w lemma="greiða" msd="VMAtS2" lemmaRef="bd:553662">Greið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="elva" msd="VUAtnp" lemmaRef="bd:553434">elvt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjádiagnosa" msd="SFSAAr">hjádiagnosuna</w>
+            <w lemma="Postnr" msd="SNSNar" join="right">Postnr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Postnr" msd="SNSNar" join="right">Postnr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Postnr" msd="SNSNar" join="right">Postnr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bygd" msd="SFSNar" join="right" lemmaRef="bd:528739">Bygd</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="býur" msd="SMSNar" join="left" lemmaRef="bd:569038">Býur</w>
+            <w lemma="bygd" msd="SFSNar" join="right" lemmaRef="bd:528739">Bygd</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="býur" msd="SNSNar" join="left" lemmaRef="bd:569038">Býur</w>
+            <w lemma="bygd" msd="SFSNar" join="right" lemmaRef="bd:528739">Bygd</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="býur" msd="SMSNar" join="left" lemmaRef="bd:569038">Býur</w>
+            <w lemma="Telefon" msd="SMSNar">Telefon</w>
+            <w lemma="føðingardagur" msd="SMSNar" lemmaRef="bd:568477">Føðingardagur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="dd.mm.áááá" msd="TS" join="both">dd.mm.áááá</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Telefon" msd="SMSNar">Telefon</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">Bústaður</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">Bústaður</w>
+            <w lemma="bústaður" msd="SMSNar" lemmaRef="bd:566891">Bústaður</w>
+            <w lemma="teldupostur" msd="SMSNar" lemmaRef="bd:541785">Teldupostur</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="hvar" msd="DNd" lemmaRef="bd:587309">Hvar</w>
+            <w lemma="deild" msd="SFSNar" join="right" lemmaRef="bd:533717">Deild</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="skaðarakti" msd="APSMSN">skaðarakti</w>
+            <w lemma="arbeiða" msd="VNAAS3" lemmaRef="bd:553638">arbeiddi</w>
+            <w lemma="starvstíð" msd="SFSNar" lemmaRef="bd:533129">Starvstíð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="skaðarakta" msd="APWMSD">skaðarakta</w>
+            <w lemma="starv" msd="SNSNaP" join="right" lemmaRef="bd:537306">Starv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="sjúkuelvandi" msd="Adegnc" lemmaRef="bd:564089">sjúkuelvandi</w>
+            <w lemma="árin" msd="SNSNAr" lemmaRef="bd:517754">árinið</w>
+            <w lemma="fara" msd="VNAAS3" lemmaRef="bd:576051">fór</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="Kommunulækni" msd="SMSNar">Kommunulækni</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="navn" msd="SNSNar" join="left" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSNar" join="right" lemmaRef="bd:566891">bústaður</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="skaddi" msd="LWMSN" join="right" lemmaRef="bd:549091">skaddi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="løntakari" msd="SMSNar" lemmaRef="bd:546478">Løntakari</w>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">Vinnurekandi</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">Undir</w>
+            <w lemma="útbúgving" msd="SFSDar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="hjúnafelagi" msd="SMSNar" lemmaRef="bd:569427">Hjúnafelagi</w>
+            <w lemma="Anna" msd="PIFpSN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="familja" msd="SFSNar" lemmaRef="bd:519866">familja</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">Annað</w>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">Ja</w>
+            <w lemma="NeiArbeiðir" msd="DId">NeiArbeiðir</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="árin" msd="SNSNAr" lemmaRef="bd:517754">Árinið</w>
+            <w lemma="fara" msd="VUAtnp" lemmaRef="bd:576051">farið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="stað" msd="SNSDar" lemmaRef="bd:535747">stað</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virkisbústaður" msd="SMSDAr">virkisbústaðnum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="Bryggjubakka" msd="SMSDaP">Bryggjubakka</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <pc lemma="|" msd="KO">|</pc>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="Tórshavn" msd="SFSNaP" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="|" msd="KO">|</pc>
+            <w lemma="tel" msd="TT" lemmaRef="bd:577071">Tel</w>
+            <w lemma="+298" msd="NOgnc">+298</w>
+            <w lemma="664400" msd="NOgnc">664400</w>
+            <pc lemma="|" msd="KO">|</pc>
+            <w lemma="arb@arb.fo" msd="SNSNaP">arb@arb.fo</w>
+            <w lemma="síða" msd="SFSNar" lemmaRef="bd:523376">Síða</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dagf" msd="SFSNar" join="right">dagf</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Fráboðari" msd="SMSNar" join="right">Fráboðari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stempul" msd="SFSNar" lemmaRef="bd:529544">stempul</w>
+            <w lemma="e.a." msd="TS" join="right">e.a.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tlf." msd="TT" join="right">tlf.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fráboðan" msd="SFSNar" lemmaRef="bd:534005">Fráboðan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiðsóhapp" msd="SNSAar">arbeiðsóhapp</w>
+            <w lemma="E." msd="TS">E.</w>
+            <w lemma="kunning" msd="SFSNar" lemmaRef="bd:525238">Kunning</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fráboðari" msd="SMSAar">fráboðara</w>
+            <w lemma="Fráboðari" msd="SMSNar">Fráboðari</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lækni" msd="SMSNar" lemmaRef="bd:513810">Lækni</w>
+            <w lemma="tannlækni" msd="SMSNar" lemmaRef="bd:513853">Tannlækni</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <w lemma="Skaðarakti" msd="SMSNar">Skaðarakti</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">Annað</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">Annað</w>
+            <w lemma="kanningarstaður" msd="SMSNar">Kanningarstaður</w>
+            <w lemma="Telefon" msd="SMSNar">Telefon</w>
+            <w lemma="SkaðaraktaAvrit" msd="SFSNar">SkaðaraktaAvrit</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="senda" msd="VIMtnp" lemmaRef="bd:553766">sendast</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="Bryggjubakka" msd="SMSDaP">Bryggjubakka</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <pc lemma="|" msd="KO">|</pc>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="Tórshavn" msd="SFSAaP" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="|" msd="KO">|</pc>
+            <w lemma="tel" msd="TT" lemmaRef="bd:577071">Tel</w>
+            <w lemma="+298" msd="NOgnc">+298</w>
+            <w lemma="664400" msd="NOgnc">664400</w>
+            <pc lemma="|" msd="KO">|</pc>
+            <w lemma="arb@arb.fo" msd="SNSNaP">arb@arb.fo</w>
+            <w lemma="síða" msd="SFSNar" lemmaRef="bd:523376">Síða</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="3" msd="NOgnc" join="left">3</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="vinnusjúka" msd="SFSDar" lemmaRef="bd:524071">vinnusjúku</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="skaði" msd="SMSAar" lemmaRef="bd:513921">skaði</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sjúka" msd="SFSNar" join="right" lemmaRef="bd:522702">sjúka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="orsaka" msd="LSFSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ávirkan" msd="SFSDar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiði" msd="SNSDAr" join="right" lemmaRef="bd:571970">arbeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umstøður" msd="SFPDar" lemmaRef="bd:569238">umstøðum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiði" msd="SNSDAr" join="right" lemmaRef="bd:571970">arbeiðinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tíður" msd="SMSGar" join="right" lemmaRef="bd:563490">tíðar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skeið" msd="SNSAar" join="right" lemmaRef="bd:571040">skeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjálp" msd="SFSNar" lemmaRef="bd:534253">Hjálp</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="fráboðan" msd="SFSAAr" lemmaRef="bd:534005">fráboðanina</w>
+            <w lemma="A." msd="TS">A.</w>
+            <w lemma="starv" msd="SNSNar" lemmaRef="bd:537306">Starv</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="maskinsmiður" msd="SMSNar" join="right" lemmaRef="bd:531988">maskinsmiður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="málari" msd="SMSNar" join="right" lemmaRef="bd:513809">málari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="timburmaður" msd="SMSNar" join="right" lemmaRef="bd:568093">timburmaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VMAtS2" lemmaRef="bd:514174">Ver</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="neyvur" msd="APSMSN" join="right" lemmaRef="bd:555248">neyvur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="bera" msd="VNAPS3" join="right" lemmaRef="bd:576019">ber</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B." msd="TS">B.</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="skaddi" msd="LWMSN" lemmaRef="bd:549091">skaddi</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ymiskur" msd="APSNPD" lemmaRef="bd:558120">ymiskum</w>
+            <w lemma="virki" msd="SNPDar" join="right" lemmaRef="bd:530198">virkjum</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="deild" msd="SFPDar" join="both" lemmaRef="bd:533717">deildum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="navn" msd="SNSNAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="deild" msd="SFSDar" join="right" lemmaRef="bd:533717">deild</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="nógvur" msd="ASWFSN" lemmaRef="bd:578409">mesta</w>
+            <w lemma="ávirkan" msd="SFSNAr" lemmaRef="bd:536749">ávirkanin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="vera" msd="VIAtnp" join="right" lemmaRef="bd:514174">vera</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="jarnsmiðja" msd="SFSNar" join="right" lemmaRef="bd:586459">jarnsmiðja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="snikkari" msd="SMSNar" join="right" lemmaRef="bd:547636">snikkara</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="verkstaður" msd="SMSNar" join="right" lemmaRef="bd:566942">verkstaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fiskavirki" msd="SNSNar" join="right" lemmaRef="bd:529922">fiskavirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="matvøruhandil" msd="SMSNar" join="right" lemmaRef="bd:582671">matvøruhandil</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="C." msd="TS">C.</w>
+            <w lemma="greiða" msd="VMAtS2" lemmaRef="bd:553662">Greið</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="skaddi" msd="LWMSN" lemmaRef="bd:549091">skaddi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS" join="right">t.d.</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="maskinførari" msd="SMSNar" join="right">maskinførari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reinskering" msd="SFSNar" join="right" lemmaRef="bd:525647">reinskering</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="røktararbeiði" msd="SNSNar">røktararbeiði</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="greiða" msd="VMAtS2" lemmaRef="bd:553662">Greið</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvar" msd="DNd" lemmaRef="bd:587309">hvar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="smiðja" msd="SFSDAr" join="right" lemmaRef="bd:522968">smiðjuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kabina" msd="SFSDAr" join="right" lemmaRef="bd:520741">kabinuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="reinskerihøll" msd="SFSDar" join="right">reinskerihøll</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="D." msd="TS">D.</w>
+            <w lemma="greiða" msd="VMAtS2" lemmaRef="bd:553662">Greið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="høvuðsdiagnosa" msd="SFSDar">høvuðsdiagnosu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinnuskaði" msd="SMSAAr">vinnuskaðan</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="psykiskur" msd="APSMSA" join="both" lemmaRef="bd:558030">psykisk</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="somatiskur" msd="APSNSA" join="both" lemmaRef="bd:558539">somatisk</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RNPAD" lemmaRef="bd:587908">tey</w>
+            <w lemma="týdningur" msd="APWMPA" join="right" lemmaRef="bd:541994">týdningar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mikil" msd="ASWNPA" lemmaRef="bd:562596">miklastu</w>
+            <w lemma="sjúkueyðkenni" msd="SNPAAr" join="right" lemmaRef="bd:572850">sjúkueyðkennini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilskila" msd="VIAtnp" join="right" lemmaRef="bd:550371">Tilskila</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="ávirkan" msd="SFSNar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="føra" msd="VUAtnp" lemmaRef="bd:553403">ført</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="høvuðsdiagnosa" msd="SFSAAr" join="right">høvuðsdiagnosuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="høvuðsdiagnosa" msd="SFSNAr">høvuðsdiagnosan</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nóg" msd="DNd" lemmaRef="bd:587446">nóg</w>
+            <w lemma="greiða" msd="DNd" lemmaRef="bd:553662">greitt</w>
+            <w lemma="lýsir" msd="VNAPS3">lýsir</w>
+            <w lemma="sjúka" msd="SFSAAr" join="right" lemmaRef="bd:522702">sjúkuna</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="skaði" msd="SMSAAr" join="both" lemmaRef="bd:513921">skaðan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="eykadiagnosa" msd="SFSNar" join="right">eykadiagnosa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="høvuðsdiagnosa" msd="SFSAAr" join="right">høvuðsdiagnosuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="brúka" msd="VIMtnp" join="right" lemmaRef="bd:588027">brúkast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="T.d." msd="TS">T.d.</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="akslaskaði" msd="SMSNar">akslaskaði</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="høvuðsdiagnosa" msd="SFSNAr" join="right">høvuðsdiagnosan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="tennisalbogi" msd="SMSNar" lemmaRef="bd:548026">tennisalbogi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eykadiagnosa" msd="SFSNAr" join="right">eykadiagnosan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="báðir" msd="PIFpPN" lemmaRef="bd:513751">báðar</w>
+            <w lemma="diagnosa" msd="SFPNar" lemmaRef="bd:519612">diagnosur</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="uppruni" msd="SMSAar" lemmaRef="bd:513865">uppruna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eintáttaður" msd="APSNSD" lemmaRef="bd:580799">eintáttaðum</w>
+            <w lemma="tyngjandi" msd="Adegnc" lemmaRef="bd:563705">tyngjandi</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fastur" msd="APSFPD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rørsla" msd="SFPDar" join="right" lemmaRef="bd:522466">rørslum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilskila" msd="VIAtnp" lemmaRef="bd:550371">Tilskila</w>
+            <w lemma="síðan" msd="DNd" join="right" lemmaRef="bd:586873">síðan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="ávirkan" msd="SFSNar" lemmaRef="bd:536749">ávirkan</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="føra" msd="VUAtnp" lemmaRef="bd:553403">ført</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eykadiagnosa" msd="SFSAAr" join="right">eykadiagnosuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="skaddi" msd="LWMSN" lemmaRef="bd:549091">skaddi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="høvuðsdiagnosa" msd="SFPAar" join="right">høvuðsdiagnosur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="føra" msd="LSFPN" lemmaRef="bd:553403">førdar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="fráboðan" msd="SFSAar" join="right" lemmaRef="bd:534005">fráboðan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS2" lemmaRef="bd:514174">ert</w>
+            <w lemma="lækni" msd="SMSNar" join="right" lemmaRef="bd:513810">lækni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nokk" msd="DNd" lemmaRef="bd:587391">nokk</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="greiða" msd="VIAtnp" lemmaRef="bd:553662">greiða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skaði" msd="SMSDAr" join="right" lemmaRef="bd:513921">skaðanum</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="sjúka" msd="SFSDAr" join="left" lemmaRef="bd:522702">sjúkuni</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="fremmandaorð" msd="SNPAar" join="right" lemmaRef="bd:514991">fremmandaorð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avrit" msd="SNPNar" lemmaRef="bd:514362">Avrit</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">Hesi</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="avrit" msd="SNSAar" lemmaRef="bd:514362">avrit</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fráboðan" msd="SFSDAr" join="right" lemmaRef="bd:534005">fráboðanini</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skaði" msd="SMSNar" join="right" lemmaRef="bd:513921">Skaða</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="rekja" msd="SMSDar" join="right" lemmaRef="bd:554144">rakti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Anna" msd="PIFpSN" lemmaRef="bd:526626">Onnur</w>
+            <w lemma="kunning" msd="SFSNar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunna</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vinnusjúka" msd="SFPDar" join="right" lemmaRef="bd:524071">vinnusjúkum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lækni" msd="SMPNar" lemmaRef="bd:513810">Læknar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tannlækni" msd="SMPNar" join="right" lemmaRef="bd:513853">tannlæknar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="yrki" msd="SNSDar" lemmaRef="bd:530207">yrki</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="staðfesta" msd="VNAPP3" lemmaRef="bd:553837">staðfesta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="illgruni" msd="SMSAar" lemmaRef="bd:548913">illgruna</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fólk" msd="SNPNar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="heilsubrek" msd="SNSAar" lemmaRef="bd:585199">heilsubrek</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="arbeiðseftirlit" msd="SNSDAP">Arbeiðseftirlitinum</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skylda" msd="SFSNAr" lemmaRef="bd:522870">Skyldan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="burtur" msd="DNd" join="right" lemmaRef="bd:587169">burtur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="lækni" msd="SMSNAr" lemmaRef="bd:513810">læknin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tannlækni" msd="SMSNAr" lemmaRef="bd:513853">tannlæknin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tryggja" msd="VUAtnp" lemmaRef="bd:549740">tryggjað</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="starvsfelagi" msd="SMSNar" lemmaRef="bd:569540">starvsfelagi</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="siga" msd="VUAtnp" lemmaRef="bd:576426">sagt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="samur" msd="PINpSD" join="right" lemmaRef="bd:562852">sama</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fráboðan" msd="SFSNAr" lemmaRef="bd:534005">fráboðanin</w>
+            <w lemma="brúka" msd="LSFSN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="upplýsing" msd="SFPAAP" lemmaRef="bd:526334">Upplýsingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fráboðan" msd="SFSDAr" lemmaRef="bd:534005">fráboðanini</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skráur" msd="LSFPN" join="right" lemmaRef="bd:563099">skrá</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="síggja" msd="VIAtnp" join="right" lemmaRef="bd:514175">síggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvaðani" msd="DNd" lemmaRef="bd:587049">hvaðani</w>
+            <w lemma="vinnusjúka" msd="SFPNar" lemmaRef="bd:524071">vinnusjúkur</w>
+            <w lemma="koma" msd="VNAPP3" join="right" lemmaRef="bd:576176">koma</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upplýsing" msd="SFPNar" join="right" lemmaRef="bd:526334">Upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vísa" msd="VNAPP3" lemmaRef="bd:553515">vísa</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fólk" msd="SNPAar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="arbeiðspláss" msd="SNPAar" join="right" lemmaRef="bd:570264">arbeiðspláss</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="almannakunnur" msd="APSFPN" join="right" lemmaRef="bd:561662">almannakunn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gera" msd="LSFPN" join="right" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="oyðublað" msd="SNSNAr" lemmaRef="bd:535647">oyðublaðið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fráboðan" msd="SFSNar" lemmaRef="bd:534005">fráboðan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lógarkravdur" msd="LWMSA" lemmaRef="bd:579367">lógarkravdu</w>
+            <w lemma="arbeiðsskaði" msd="SMSAar" join="right" lemmaRef="bd:544550">arbeiðsskaða</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="trygging" msd="SFSAAr" join="right" lemmaRef="bd:526187">tryggingina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tryggingarfelag" msd="SNPAAr" join="right" lemmaRef="bd:535798">tryggingarfeløgini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00264.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00264.xml
new file mode 100644
index 0000000000000000000000000000000000000000..944074c641ab4f1ebe6ca527fee9f02d8a0f97fc
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00264.xml
@@ -0,0 +1,9793 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-faa76e56bb34d546" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="5579" xml:lang="en">5579 words</measure>
+        <measure unit="tokens" quantity="7418" xml:lang="en">7418 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-faa76e56bb34d546</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/2661/taks_mvg-og-bygging.pdf?t=152328554&amp;s=O66BmvG29o8_fsAuV79QJD_AGqo</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
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+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
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+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">bygging</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="innihaldsyvirlit" msd="SNSNar" lemmaRef="bd:515476">Innihaldsyvirlit</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fororð" msd="SNSNar" lemmaRef="bd:514968">Fororð</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PQNpPN" lemmaRef="bd:587906">Hvørji</w>
+            <w lemma="byggiarbeiði" msd="SNPNar">byggiarbeiði</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mvg-skyldugur" msd="TS" join="right">mvg-skyldug</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skráseta" msd="VIMtnp" lemmaRef="bd:576367">skrásetast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="byggiarbeiði" msd="SNSNar">Byggiarbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fremmandur" msd="Adegnc" lemmaRef="bd:579142">fremmanda</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">Bygging</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fremmandur" msd="Adegnc" lemmaRef="bd:579142">fremmanda</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-skyldugur" msd="TS">Mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
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+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">Gjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="byggifyrisiting" msd="SFSAar">byggifyrisiting</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="ferð" msd="SFPNar" join="right" lemmaRef="bd:533886">Ferða</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vistarhaldsútreiðsla" msd="SFPNar">vistarhaldsútreiðslur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
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+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".3" msd="NOgnc">.3</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Útrokningarsamsýning" msd="SFSNar">Útrokningarsamsýning</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="9" msd="NOgnc">9</w>
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+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".4" msd="NOgnc">.4</w>
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+          </s>
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+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="latingarfreistina" msd="SFSAAr">latingarfreistina</w>
+            <pc lemma="." msd="KE">.</pc>
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+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
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+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".5" msd="NOgnc">.5</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Pantibrøv" msd="SNSNar">Pantibrøv</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".6" msd="NOgnc">.6</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="byggivirki" msd="SNSNar">byggivirki</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".7" msd="NOgnc">.7</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="arkitektur" msd="SMPNar" lemmaRef="bd:538710">arkitektar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verkfrøðingur" msd="SMPNar" lemmaRef="bd:542125">verkfrøðingar</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".8" msd="NOgnc">.8</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="felagsáhugamál" msd="SNPNar">Felagsáhugamál</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">Nær</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rindast" msd="VIMtnp" join="right">rindast</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Latingin" msd="SFSNAr">Latingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="uppgjørdur" msd="LSFSN" lemmaRef="bd:579307">uppgjørd</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="gjalding" msd="SFSNar" lemmaRef="bd:524957">Gjalding</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ávegisgjald" msd="SNPNar">ávegisgjøld</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <w lemma=".3" msd="NOgnc">.3</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Arkitektatænasta" msd="SFPNar">Arkitektatænastur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <w lemma=".4" msd="NOgnc">.4</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Ábyrgdargjald" msd="SNPNar">Ábyrgdargjøld</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpSN" lemmaRef="bd:555432">tílíkt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gera" msd="LSNSA" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="byggiarbeiði" msd="SNSAar">byggiarbeiði</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".3" msd="NOgnc">.3</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Keyps-mvg" msd="F">Keyps-mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="innganga" msd="Adegnc" join="left" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="byggiarbeiði" msd="SNSNar">Byggiarbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="bygging" msd="SFSNar" join="right" lemmaRef="bd:524628">Bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbygging" msd="SFSNar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nú-tíðar-gera" msd="SFSNar">nútíðargerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-skyldugur" msd="TS">Mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">Nær</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rokna" msd="VIMtnp" join="right" lemmaRef="bd:550959">roknast</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <w lemma=".3" msd="NOgnc">.3</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Keyps-mvg" msd="F">Keyps-mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="inngangur" msd="SMSAar" join="left" lemmaRef="bd:532004">inngang</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="bygging" msd="SFSNar" join="right" lemmaRef="bd:524628">Bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbygging" msd="SFSNar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nú-tíðar-gera" msd="SFSNar">nútíðargerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="endamál" msd="SNPAar" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-skyldugur" msd="TS">Mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">Nær</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="rokna" msd="VIMtnp" join="right" lemmaRef="bd:550959">roknast</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <w lemma=".3" msd="NOgnc">.3</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Keyps-mvg" msd="F">Keyps-mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="innganga" msd="Adegnc" join="left" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".3" msd="NOgnc">.3</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="umvæling" msd="SFSNar" lemmaRef="bd:526282">Umvæling</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahald" msd="SNSNar" lemmaRef="bd:583125">viðlíkahald</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="byggibúning" msd="SFSNar">Byggibúning</w>
+            <w lemma="v.m" msd="TS">v.m</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="grundstykki" msd="SNSDar" lemmaRef="bd:529956">grundstykki</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-roknskapur" msd="TS">Mvg-roknskapurin</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="útrokning" msd="SFPNar" lemmaRef="bd:526596">Útrokningar</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma=".3" msd="NOgnc">.3</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="uppseting" msd="SFSNar" lemmaRef="bd:526344">Uppseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma=".4" msd="NOgnc">.4</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mvg-uppgerð" msd="TS">mvg-uppgerð</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="19" msd="NOgnc">19</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fororð" msd="SNSNar" lemmaRef="bd:514968">Fororð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="leiðbeining" msd="SFSDar" join="right" lemmaRef="bd:525278">leiðbeining</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="savna" msd="LSFPN" lemmaRef="bd:551145">savnaðar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="jørð" msd="SMSAar" join="right" lemmaRef="bd:529052">jørð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="169" msd="NOgnc">169</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="1992" msd="NOgnc">1992</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygg" msd="SFSDar" join="right" lemmaRef="bd:528483">bygg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSDar">ing</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="leiðbeining" msd="SFSNAr" lemmaRef="bd:525278">Leiðbeiningin</w>
+            <w lemma="venda" msd="VNAPS3" lemmaRef="bd:553767">vendir</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="byggivirki" msd="SNPAar">byggivirki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hand" msd="SNPAar" join="right" lemmaRef="bd:534180">hand</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="verk" msd="SNPAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="ar" msd="SMPAar" lemmaRef="bd:576757">ar</w>
+            <w lemma="ar" msd="SMPAar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="selja" msd="VNAPP3" lemmaRef="bd:576279">selja</w>
+            <w lemma="ar" msd="SNSGar" lemmaRef="bd:576757">ar</w>
+            <w lemma="beiðs" msd="SNSGar">beiðs</w>
+            <w lemma="tænast" msd="SFPAar">tænast</w>
+            <w lemma="ur" msd="SFPAar" lemmaRef="bd:576765">ur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="jørð" msd="SMSAar" join="right" lemmaRef="bd:529052">jørð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bygn" msd="SMSAar">bygn</w>
+            <w lemma="ing" msd="SMSAar">ing</w>
+            <w lemma="ar" msd="SMPAar" lemmaRef="bd:576757">ar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fremmandur" msd="APSMPA" join="right" lemmaRef="bd:579142">fremmand</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="ar" msd="SMPAar" lemmaRef="bd:576757">ar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virki" msd="SNPAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="selja" msd="VNAPP3" lemmaRef="bd:576279">selja</w>
+            <w lemma="nevna" msd="LWFPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="arbeið" msd="SFPAar" join="right" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvi" msd="APSNPN">sjálvi</w>
+            <w lemma="arbeiða" msd="VNAPP3" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="starv" msd="SNSAAr" join="right" lemmaRef="bd:537306">starvs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fólk" msd="SNSAAr" lemmaRef="bd:515066">fólkið</w>
+            <w lemma="arbeiða" msd="VNAPP3" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="framur" msd="DNd" lemmaRef="bd:562846">framt</w>
+            <w lemma="áseta" msd="LWNSA" lemmaRef="bd:576366">ásettu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="siting" msd="SMPAar">siting</w>
+            <w lemma="ar" msd="SMPAar" lemmaRef="bd:576757">ar</w>
+            <w lemma="liga" msd="VNAAP3" lemmaRef="bd:577144">ligu</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="nar" msd="DNd">nar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="víkj" msd="SMSDar" join="right">víkj</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="andi" msd="SMSDar" lemmaRef="bd:513785">andi</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygging" msd="SFSDar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="leið" msd="SFSNar" lemmaRef="bd:534596">leið</w>
+            <w lemma="beining" msd="SFSNar">beining</w>
+            <w lemma="in" msd="DNd">in</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygg" msd="SNSAar" lemmaRef="bd:528483">byggi</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokn" msd="SFSAar">rokn</w>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">Reglur</w>
+            <w lemma="nar" msd="PPF3PN">nar</w>
+            <w lemma="bera" msd="VNAPP3" lemmaRef="bd:576019">bera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nýur" msd="APSFSN" lemmaRef="bd:563148">ný</w>
+            <w lemma="bygg" msd="SFSNar" join="right" lemmaRef="bd:528483">bygg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSNar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bygg" msd="SFSAar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nútíð" msd="Adegnc" lemmaRef="bd:532942">nútíðar</w>
+            <w lemma="gera" msd="SFSNar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygn" msd="SFSDar">bygn</w>
+            <w lemma="ing" msd="SFSDar">ing</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egin</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="serligur" msd="APSNPD" lemmaRef="bd:556727">serlig</w>
+            <w lemma="um" msd="SNPDar" lemmaRef="bd:513687">um</w>
+            <w lemma="um" msd="SNPDar" lemmaRef="bd:513687">um</w>
+            <w lemma="stað" msd="SNPDar" lemmaRef="bd:535747">støðum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skylda" msd="SFSAar" lemmaRef="bd:522870">skyldu</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="skráur" msd="VIAtnp" lemmaRef="bd:563099">skrá</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="MVG" msd="TS">MVG</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="©" msd="M">©</w>
+            <w lemma="tak" msd="SNSNaP" lemmaRef="bd:537358">Taks</w>
+            <w lemma="týðing" msd="SFSNaP" join="right" lemmaRef="bd:526243">Týðing</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Marjun" msd="SMSNaP" lemmaRef="bd:575705">Marjun</w>
+            <w lemma="R" msd="SgncaP">R</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Simonsen" msd="SgncaP">Simonsen</w>
+            <w lemma="umbróting" msd="SFSNar" join="right" lemmaRef="bd:526251">Umbróting</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Estra" msd="SgncaP">Estra</w>
+            <w lemma="Vasti" msd="SgncaP">Vasti</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PQNpPN" lemmaRef="bd:587906">Hvørji</w>
+            <w lemma="byggiarbeiði" msd="SNPNar">byggiarbeiði</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mvg-skyldugur" msd="TS" join="right">mvg-skyldug</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-lóg" msd="TS">Mvg-lógin</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="nýggjur" msd="APSNPD" join="right" lemmaRef="bd:563018">nýggj</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="brúka" msd="LSNPN" lemmaRef="bd:588027">brúkt</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="tænast" msd="SFPAar">tænast</w>
+            <w lemma="ur" msd="SFPAar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bein" msd="DNd" lemmaRef="bd:514417">bein</w>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undan" msd="DNd" lemmaRef="bd:586843">undan</w>
+            <w lemma="taka" msd="LSFPN" lemmaRef="bd:576131">tiknar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyld" msd="SNSDar" lemmaRef="bd:535977">skyld</w>
+            <w lemma="uni" msd="SNSDar">uni</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="fastur" msd="APSFSN" lemmaRef="bd:561118">Føst</w>
+            <w lemma="ogn" msd="SFSNar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vøra" msd="SFSAar" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="SNSNar">mvg</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rind" msd="VIMtnp">rind</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSNSD" lemmaRef="bd:561118">fast</w>
+            <w lemma="ar" msd="SFSDar" lemmaRef="bd:576757">ari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="sjálvt" msd="DNd" lemmaRef="bd:587476">sjálvt</w>
+            <w lemma="grund" msd="SNSNAr" lemmaRef="bd:534139">grund</w>
+            <w lemma="stykki" msd="SNSNAr" lemmaRef="bd:530126">stykkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="træ" msd="SNSNar" join="right" lemmaRef="bd:538145">trø</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rót" msd="SFSNar" lemmaRef="bd:543218">rót</w>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">fastur</w>
+            <w lemma="vøkstur" msd="SMSNar" join="right" lemmaRef="bd:567519">vøkst</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SNSNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hegna" msd="SNSNar" join="right" lemmaRef="bd:582478">hegn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="brunnur" msd="SMPNar" join="right" lemmaRef="bd:569642">brunnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bygningur" msd="SMPNar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="ar" msd="SMPNar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="anleggur" msd="SNSNar">anlegg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygg" msd="SNSNar" join="right" lemmaRef="bd:528483">byggi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="útgerð" msd="SFSNar" join="right" lemmaRef="bd:533408">útgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="standa" msd="VNAPS3" lemmaRef="bd:576197">stendur</w>
+            <w lemma="fast" msd="DNd" lemmaRef="bd:579497">fast</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grundstykki" msd="SNSDAr" lemmaRef="bd:529956">grundstykkinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bygningur" msd="SMPDAr" lemmaRef="bd:538967">bygningunum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="arbeiðstænasta" msd="SFPNar">arbeiðstænastur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grundstykki" msd="SNSAar" join="right" lemmaRef="bd:529956">grundstykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="ar" msd="SMPAar" lemmaRef="bd:576757">ar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="mvg-skyld" msd="TS" join="right">mvg-skyld</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ugar" msd="SMPNar">ugar</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nýbygging" msd="SFSNar" join="right" lemmaRef="bd:525523">nýbygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbyggja" msd="SFSNar" lemmaRef="bd:554108">umbygg</w>
+            <w lemma="ing" msd="SFSNar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umvæling" msd="SFSNar" join="right" lemmaRef="bd:526282">umvæling</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="viðlíkahald" msd="SNSNar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="reingerð" msd="SFSNar" lemmaRef="bd:532985">reingerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="um" msd="SMPDar" lemmaRef="bd:513687">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="høli" msd="SNPDar" lemmaRef="bd:572370">hølum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="gøta" msd="SFPDar" join="right" lemmaRef="bd:520387">gøtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vegur" msd="SMPDar" join="right" lemmaRef="bd:566866">vegum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pláss" msd="SNPDar" lemmaRef="bd:570218">plássum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="høvn" msd="SFPDar" join="right" lemmaRef="bd:529047">havnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="fata" msd="LSNSN" lemmaRef="bd:552335">fatað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mvg-skylda" msd="TS">mvg-skylduni</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="dyrking" msd="SFSNar" join="right" lemmaRef="bd:524694">dyrking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgrevst" msd="SFSNar" join="right">útgrevst</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SNSNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pilotering" msd="SFSNar">pilotering</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="planering" msd="SFSNar">planering</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TS">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugt</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="verkætlan" msd="SFSNar" lemmaRef="bd:536591">Verkætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tøknifrøðiligur" msd="APSFSN" lemmaRef="bd:556465">tøknifrøðilig</w>
+            <w lemma="hjálp" msd="SFSNar" lemmaRef="bd:534253">hjálp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sam" msd="SNSDar">sam</w>
+            <w lemma="band" msd="SNSDar" lemmaRef="bd:527813">bandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="anleggur" msd="SNSAar" join="right">anlegg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nýbygging" msd="SFSAar" join="right" lemmaRef="bd:525523">nýbygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbygging" msd="SFSAar" join="right" lemmaRef="bd:526252">umbygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innrætt" msd="SFSAar" lemmaRef="bd:534378">innrætt</w>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umvæling" msd="SFSAar" lemmaRef="bd:526282">umvæling</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahald" msd="SNSAar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samur" msd="PIFpSN" lemmaRef="bd:562852">somu</w>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldug</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skráseta" msd="VIMtnp" lemmaRef="bd:576367">skrásetast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="bygg" msd="SNSNar" join="right" lemmaRef="bd:528483">Byggi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="anlegsvirki" msd="SNSNar" join="right">anlegsvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="handverkari" msd="SMPNar" join="right" lemmaRef="bd:545725">handverkarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ar" msd="SMSNar" lemmaRef="bd:576757">ar</w>
+            <w lemma="beiðs" msd="SMPNar" join="right">beiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="takarar" msd="SMPNar" join="right">takarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="húsasmiður" msd="SMPNar" join="right">húsasmiðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verkfrøðingur" msd="SMPNar" lemmaRef="bd:542125">verkfrøðingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arkitektur" msd="SMPNar" lemmaRef="bd:538710">arkitekt</w>
+            <w lemma="ar" msd="SMPNar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="selja" msd="VNAPP3" lemmaRef="bd:576279">selja</w>
+            <w lemma="nevna" msd="LWNPA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugu</w>
+            <w lemma="tæn" msd="SFPAar">tæn</w>
+            <w lemma="astur" msd="SFPAar" join="right">astur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="skráseta" msd="VIMtnp" lemmaRef="bd:576367">skrásetast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virki" msd="SNPAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="umvæla" msd="VNAPP3" lemmaRef="bd:553265">umvæla</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahalda" msd="VNAPP3" lemmaRef="bd:576148">viðlíkahalda</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">Eisini</w>
+            <w lemma="byggifelag" msd="SNPNar" lemmaRef="bd:535451">byggifeløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggifelagsskapur" msd="SMPNar" join="right">byggifelagsskapir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="íogn" msd="SFSNar">íogn</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="arfelag" msd="SNPNar">arfeløg</w>
+            <w lemma="handverkari" msd="SMPDar" join="right" lemmaRef="bd:545725">handverkarum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="felag" msd="SNPNar" join="right" lemmaRef="bd:535493">feløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="byggja" msd="VNAPP3" lemmaRef="bd:518965">byggja</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grund" msd="SFSDar" lemmaRef="bd:534139">grund</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="byggiharri" msd="SMSDAr" lemmaRef="bd:544903">byggiharranum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="keypari" msd="SMSDAr" join="both" lemmaRef="bd:546035">keyparanum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="sjálvstøðugur" msd="APSNPA" lemmaRef="bd:554392">sjálvstøðug</w>
+            <w lemma="virki" msd="SNPAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="byggja" msd="VIAtnp" join="right" lemmaRef="bd:518965">byggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="skráseta" msd="VIMtnp" lemmaRef="bd:576367">skrásetast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">Skylda</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="skráseta" msd="VIAtnp" lemmaRef="bd:576367">skráseta</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="haraftrat" msd="DNd" lemmaRef="bd:587266">haraftrat</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygg" msd="SNSAar" join="right" lemmaRef="bd:528483">byggi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýgerðarvirki" msd="SNPAar" join="right">nýgerðarvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugar</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="grundstykki" msd="SNSAar" join="right" lemmaRef="bd:529956">grundstykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="byggja" msd="VNAPS3" lemmaRef="bd:518965">byggi</w>
+            <w lemma="felags" msd="Adegnc" lemmaRef="bd:524395">felags</w>
+            <w lemma="skap" msd="SMSAar" lemmaRef="bd:536850">skap</w>
+            <w lemma="ur" msd="SMSAar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="sjálvur" msd="APSNPN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="limur" msd="SMPNar" lemmaRef="bd:565737">limir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eiga" msd="SFSAar" lemmaRef="bd:519725">eigur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="byggifelagsskapur" msd="SMSNAr">byggifelagsskapurin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skráseta" msd="VIMtnp" lemmaRef="bd:576367">skráset</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">Øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="LSNSA" lemmaRef="bd:549594">leigað</w>
+            <w lemma="grundstykki" msd="SNSAar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grundstykki" msd="SNSAar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="leig" msd="SMSDar">leig</w>
+            <w lemma="ar" msd="SMSDar" lemmaRef="bd:576757">ara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDAr" lemmaRef="bd:538967">bygning</w>
+            <w lemma="unum" msd="SMPDAr">unum</w>
+            <w lemma="byggja" msd="VNAPP3" lemmaRef="bd:518965">byggja</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleiga" msd="SFSAar" join="right">útleigu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="skráseta" msd="VIMtnp" lemmaRef="bd:576367">skrásetast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="koma" msd="VNAAS3" join="right" lemmaRef="bd:576176">kom</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="starvsfólk" msd="SNPNar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="hjá" msd="DNd" lemmaRef="bd:586884">hjá</w>
+            <w lemma="við" msd="Adegnc" lemmaRef="bd:513701">við</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="byggja" msd="VIAtnp" lemmaRef="bd:518965">byggja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="verkætlan" msd="SFSAar" lemmaRef="bd:536591">verkætlan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="byggja" msd="VIAtnp" lemmaRef="bd:518965">byggja</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="anda" msd="APSMSN" lemmaRef="bd:549434">andi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="persónligur" msd="DNd" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="reka" msd="LSNSA" lemmaRef="bd:576063">rikið</w>
+            <w lemma="bygg" msd="SNSAar" lemmaRef="bd:528483">byggi</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hand" msd="PPM3SN" lemmaRef="bd:534180">hand</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">havi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="starvsfólk" msd="SNSNAr" lemmaRef="bd:517063">starvsfólkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="byggja" msd="VNAPP3" lemmaRef="bd:518965">byggja</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="leiga" msd="SFSAar" lemmaRef="bd:521183">leigu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grund" msd="SFSDar" lemmaRef="bd:534139">grund</w>
+            <w lemma="stykki" msd="SNSDar" join="right" lemmaRef="bd:530126">stykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="haraftrat" msd="DNd" lemmaRef="bd:587266">Haraftrat</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="byggja" msd="VNAPP3" lemmaRef="bd:518965">byggja</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="LSNSA" lemmaRef="bd:549594">leigað</w>
+            <w lemma="grundstykki" msd="SNSAar" join="right" lemmaRef="bd:529956">grundstykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráseta" msd="VIMtnp" lemmaRef="bd:576367">skrásetast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="starvsfólk" msd="SNSNAr" lemmaRef="bd:517063">starvsfólkið</w>
+            <w lemma="hjá" msd="DNd" lemmaRef="bd:586884">hjá</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="byggja" msd="VNAPS3" lemmaRef="bd:518965">byggir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="verkætlan" msd="SFSAar" lemmaRef="bd:536591">verkætlan</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privatan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setur</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="hjálpari" msd="SMSAar" lemmaRef="bd:545802">hjálpara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="bygningur" msd="SMSAar" join="right" lemmaRef="bd:538967">bygning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skráseta" msd="LSNSA" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="virki" msd="SNSAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="starv" msd="SNSGar" lemmaRef="bd:537306">starvs</w>
+            <w lemma="fólk" msd="SNPAar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="sovorðin" msd="APSNSA" lemmaRef="bd:582466">sovorðið</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">Øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleiga" msd="SFSDar">útleigu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eyga" msd="SNSAar" lemmaRef="bd:513549">eyga</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="byggja" msd="VIAtnp" lemmaRef="bd:518965">byggja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nútíðargera" msd="VIAtnp">nútíðargera</w>
+            <w lemma="egin" msd="APSMPA" lemmaRef="bd:581131">egnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="APSMPA" lemmaRef="bd:549594">leigaðar</w>
+            <w lemma="bygn" msd="SMPAar">bygn</w>
+            <w lemma="ingar" msd="SMPAar" join="right">ingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="skráseta" msd="VIMtnp" lemmaRef="bd:576367">skrásetast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="starv" msd="SNPAar" lemmaRef="bd:537306">starvs</w>
+            <w lemma="fólk" msd="SNPAar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="byggja" msd="VIAtnp" lemmaRef="bd:518965">bygg</w>
+            <w lemma="ja" msd="VIAtnp" lemmaRef="bd:586788">ja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nútíðargera" msd="VIAtnp">nútíðargera</w>
+            <w lemma="egin" msd="APSMPA" lemmaRef="bd:581131">egnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leig" msd="APSMPA">leig</w>
+            <w lemma="að" msd="APSMPA">að</w>
+            <w lemma="ar" msd="APSMPA" lemmaRef="bd:576757">ar</w>
+            <w lemma="bygn" msd="SMPAar" join="right">bygn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SMPAar">ing</w>
+            <w lemma="ar" msd="SMPAar" lemmaRef="bd:576757">ar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virkja" msd="SNSDAr" lemmaRef="bd:554057">virk</w>
+            <w lemma="in" msd="SNSDAr">in</w>
+            <w lemma="um" msd="SNSDar" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skráur" msd="VIMtnp" lemmaRef="bd:563099">skrá</w>
+            <w lemma="seta" msd="VIMtnp" lemmaRef="bd:518954">set</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="umvæling" msd="SFSNar" lemmaRef="bd:526282">Umvæling</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahald" msd="SNSNar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="viðgera" msd="LSNSN" lemmaRef="bd:575715">viðgjørt</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="samur" msd="PIFpPD" lemmaRef="bd:562852">somu</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="umbygging" msd="SFSNar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nú-tíðar-gera" msd="SFSNar">nútíðargerð</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="m" msd="TS">m</w>
+            <w lemma=".a" msd="TS">.a</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="væling" msd="SFSAar">væling</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahald" msd="SNSAar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="samla" msd="LSNSA" lemmaRef="bd:550483">samlað</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ACSNSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma=".000" msd="NOgnc">.000</w>
+            <w lemma="kr" msd="TS">kr</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="per" msd="SFSAar" join="right" lemmaRef="bd:586895">per</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="són" msd="SFSAar" join="right">són</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="virki" msd="SNSAar" join="both" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS">jbr</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".3" msd="NOgnc">.3</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avgera" msd="VIMtnp" lemmaRef="bd:575727">avgerast</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="arbeiðstænasta" msd="SFPNar">arbeiðstænastur</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="umbygging" msd="SFSAar" join="right" lemmaRef="bd:526252">umbygging</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="nú-tíðar-gera" msd="SFSAar" join="left">nútíðargerð</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="væl" msd="SFSAar" join="right" lemmaRef="bd:577101">væl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="viðlíkahald" msd="SNSAar" join="both" lemmaRef="bd:583125">viðlíkahald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="dentur" msd="SMSNar" lemmaRef="bd:542387">dentur</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="upp" msd="LWNSN" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="runa" msd="LWNSN" lemmaRef="bd:551132">runa</w>
+            <w lemma="liga" msd="APWNSN" lemmaRef="bd:577144">liga</w>
+            <w lemma="støð" msd="SNSNAr" lemmaRef="bd:571373">støðið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsluháttur" msd="SMSNAr">nýtsluhátturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDAr" lemmaRef="bd:576965">ognini</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="VNAPS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="broyta" msd="LSMSN" lemmaRef="bd:553579">broyttur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">Niðanfyri</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="nevna" msd="LSNPN" lemmaRef="bd:553339">nevnd</w>
+            <w lemma="nakar" msd="PINpPN" lemmaRef="bd:587899">nøkur</w>
+            <w lemma="dømi" msd="SNPNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umvæling" msd="SFSAar" join="right" lemmaRef="bd:526282">umvæling</w>
+            <pc lemma="/" msd="KO" join="left">/</pc>
+            <w lemma="viðlíkahald" msd="SNSAar" join="right" lemmaRef="bd:583125">viðlíkahald</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="mála" msd="VIAtnp" lemmaRef="bd:582505">mála</w>
+            <w lemma="útveggur" msd="SMPAar" lemmaRef="bd:568803">útveggir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vindeyga" msd="SNPAar" lemmaRef="bd:513562">vindeygu</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="nýttur" msd="APSNSA" lemmaRef="bd:561836">nýtt</w>
+            <w lemma="tak" msd="SNSAar" lemmaRef="bd:537358">tak</w>
+            <w lemma="og" msd="CC" join="right" lemmaRef="bd:513685">og</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ella" msd="CC" join="left" lemmaRef="bd:513686">ella</w>
+            <w lemma="takrenna" msd="SFPAar" lemmaRef="bd:523443">takrennur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfar" msd="SNSDar" lemmaRef="bd:518744">tilfari</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="lýsir" msd="VNAPS3">lýsir</w>
+            <w lemma="umbygging" msd="SFSAar" join="right" lemmaRef="bd:526252">umbygging</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="nú-tíðar-gera" msd="SFSAar" join="both">nútíðargerð</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="grønur" msd="APSFSA" lemmaRef="bd:554821">grøna</w>
+            <w lemma="orka" msd="SFSAar" lemmaRef="bd:527369">orku</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="privatur" msd="APSMSN" lemmaRef="bd:560948">privatur</w>
+            <w lemma="byggiharri" msd="SMSNar" lemmaRef="bd:544903">byggiharri</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sjálvbyggjari" msd="SMSNar" join="both">sjálvbyggjari</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="ur" msd="APSMSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="nevna" msd="LWNSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="arbeið" msd="SNSAar" lemmaRef="bd:570905">arbeið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bygningur" msd="SMSAar" join="right" lemmaRef="bd:538967">bygning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="ur" msd="APSMSN" lemmaRef="bd:576765">ur</w>
+            <w lemma="búgva" msd="VNAPS3" lemmaRef="bd:575771">býr</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" join="right" lemmaRef="bd:575771">búgva</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSNSN" join="right" lemmaRef="bd:561497">liðugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skráseta" msd="VIMtnp" join="right" lemmaRef="bd:576367">skrásetast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="byggiarbeiði" msd="SNSNar">Byggiarbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fremmandur" msd="Adegnc" lemmaRef="bd:579142">fremmanda</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygging" msd="SFSAar" join="right" lemmaRef="bd:524628">bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="munur" msd="SMSNar" lemmaRef="bd:565797">munur</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bygn" msd="SMSNAr" join="right">bygn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingurin" msd="SMSNAr">ingurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fremmandur" msd="Adegnc" lemmaRef="bd:579142">fremmanda</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hjá" msd="DGd" join="left" lemmaRef="bd:586890">hjá</w>
+            <w lemma="byggiharri" msd="SMSDAr" join="right" lemmaRef="bd:544903">byggiharranum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hjá" msd="DGd" join="left" lemmaRef="bd:586890">hjá</w>
+            <w lemma="bygg" msd="SNSDAr" join="right" lemmaRef="bd:528483">byggi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="byggivirki" msd="SNSNar">byggivirki</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="grund" msd="SNSAar" lemmaRef="bd:534139">grund</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="stykki" msd="SNSAar" join="right" lemmaRef="bd:530126">stykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="grundstykki" msd="SNSNAr" lemmaRef="bd:529956">grundstykkið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="byggja" msd="VIAtnp" join="right" lemmaRef="bd:518965">byggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvs" msd="TS">tvs</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stoy" msd="VIAtnp">stoy</w>
+            <w lemma="pa" msd="DGd" lemmaRef="bd:586871">pa</w>
+            <w lemma="grund" msd="SFSAAr" join="right" lemmaRef="bd:534139">grundina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fremmandur" msd="Adegnc" lemmaRef="bd:579142">fremmanda</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="seljari" msd="SMSNAr" lemmaRef="bd:547335">seljarin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="sjálvur" msd="APSMSN" lemmaRef="bd:555235">sjálvur</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="arbeiði" msd="SNSAAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="verkætlan" msd="SFSAar" lemmaRef="bd:536591">verkætlan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="byggingna" msd="SFSAAr" join="right">byggingna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="byggiarbeið" msd="SNSAAr">byggiarbeiðið</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="grundstykki" msd="SNSNAr" lemmaRef="bd:529956">grundstykkið</w>
+            <w lemma="selja" msd="LSNSN" join="right" lemmaRef="bd:576279">selt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="byrja" msd="LSNSN" lemmaRef="bd:549807">byrjað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stoypa" msd="VIAtnp" lemmaRef="bd:553488">stoyp</w>
+            <w lemma="a" msd="VIAtnp">a</w>
+            <w lemma="fundur" msd="SMSAar" lemmaRef="bd:565701">funda</w>
+            <w lemma="menna" msd="SNSAar" join="right" lemmaRef="bd:553951">ment</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regl" msd="SFSDAr">regl</w>
+            <pc lemma="—" msd="KO" join="right">—</pc>
+            <w lemma="un" msd="SFSDAr" join="left">un</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="taka" msd="VIMtnp" lemmaRef="bd:576131">takast</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="bygg" msd="SNSNar" lemmaRef="bd:528483">byggi</w>
+            <w lemma="virkja" msd="SNSNar" lemmaRef="bd:554057">virk</w>
+            <w lemma="semi" msd="SNSNar" lemmaRef="bd:573830">semi</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fremmandur" msd="Adegnc" lemmaRef="bd:579142">fremmanda</w>
+            <w lemma="rokning" msd="SFSAar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="avgera" msd="LSMSN" lemmaRef="bd:575727">avger</w>
+            <w lemma="anda" msd="APSMSN" lemmaRef="bd:549434">andi</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="grundstykki" msd="SNSAAr" join="right" lemmaRef="bd:529956">grundstykkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="in" msd="DNd">in</w>
+            <w lemma="byrja" msd="VNAPS3" join="right" lemmaRef="bd:549807">byrjar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">Bygging</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fremmandur" msd="Adegnc" lemmaRef="bd:579142">fremmanda</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="5.1" msd="NOgnc" join="right">5.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-skyldugur" msd="TS">Mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="Mvg-skyldugur" msd="TS">Mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="tvs" msd="TS">tvs</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="virði" msd="SNSNAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="uttan" msd="DGd" join="left" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðskiftafólk" msd="SNSNAr" lemmaRef="bd:517678">viðskiftafólkið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="byggja" msd="APSNSD" lemmaRef="bd:518965">byggi</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="byggivirki" msd="SNPNar">Byggivirki</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE" join="right">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="byggja" msd="VNAPP3" lemmaRef="bd:518965">byggja</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grundstykki" msd="SNPAar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpPD" join="right" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fullur" msd="APWFSD" lemmaRef="bd:562108">fullu</w>
+            <w lemma="sam" msd="SFSDAr">sam</w>
+            <w lemma="sýn" msd="SFSDAr" lemmaRef="bd:577067">sýn</w>
+            <w lemma="ing" msd="SFSDAr">ing</w>
+            <w lemma="ini" msd="SFSDAr">ini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygging" msd="SFSAAr" lemmaRef="bd:524628">bygging</w>
+            <w lemma="ina" msd="SFSAAr">ina</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="byggifelag" msd="SNPNar" lemmaRef="bd:535451">Byggifeløg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sølufelag" msd="SNPNar" join="right" lemmaRef="bd:535774">sølufeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="sáttmáli" msd="SMSAar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byggiharri" msd="SMSAAr" lemmaRef="bd:544903">byggiharran</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grund" msd="SNSDar" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="byggiharri" msd="SMSDAr" join="right" lemmaRef="bd:544903">byggiharranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="lata" msd="VNAPP3" lemmaRef="bd:576191">lata</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="sjálvur" msd="APSNPA" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="støðugur" msd="APSNPA" lemmaRef="bd:554391">støðug</w>
+            <w lemma="virki" msd="SNPAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="byggja" msd="VIAtnp" lemmaRef="bd:518965">byggja</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="samur" msd="PINpPN" join="right" lemmaRef="bd:562852">somu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fullur" msd="APWFSD" lemmaRef="bd:562108">fullu</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygg" msd="SFSAAr" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAAr">ing</w>
+            <w lemma="ina" msd="SFSAAr">ina</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygging" msd="SFSAAr" lemmaRef="bd:524628">byggingina</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="m" msd="TS">m</w>
+            <w lemma=".a" msd="TS">.a</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="ur" msd="SMSNar" lemmaRef="bd:576765">ur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="byggifyrisiting" msd="SFSAar" join="right">byggifyrisiting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ferð" msd="SNSGar" join="right" lemmaRef="bd:533886">ferða</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppihald" msd="SNSGar" lemmaRef="bd:518800">uppihalds</w>
+            <w lemma="ú" msd="SFPAar">ú</w>
+            <w lemma="treiðsl" msd="SFPAar">treiðsl</w>
+            <w lemma="ur" msd="SFPAar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="samsýning" msd="SFSAar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFPAar" lemmaRef="bd:526596">útrokningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="møguligur" msd="APSNPA" lemmaRef="bd:557122">møgulig</w>
+            <w lemma="enda" msd="SNPAar" lemmaRef="bd:553753">end</w>
+            <w lemma="ur" msd="SNPAar" lemmaRef="bd:576765">ur</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSNPN" lemmaRef="bd:554166">kravd</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="byggja" msd="SMSDAr" lemmaRef="bd:518965">byggi</w>
+            <w lemma="harri" msd="SMSDAr" lemmaRef="bd:513802">harranum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="niðanfyri" msd="DNd" lemmaRef="bd:587355">Niðanfyri</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="greiða" msd="LSNSN" lemmaRef="bd:553662">greitt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="mvg-viðgerði" msd="TS">mvg-viðgerðini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="veiting" msd="SFPDar" lemmaRef="bd:526388">veitingum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.1.1" msd="NOgnc" join="right">5.1.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">Gjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="byggifyrisiting" msd="SFSAar">byggifyrisiting</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">Gjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="byggifyrisiting" msd="SFSAar">byggifyrisiting</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APWNSA" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="gjald" msd="SFPNAr" lemmaRef="bd:537638">gjald</w>
+            <w lemma="ing" msd="SFPNAr">ing</w>
+            <w lemma="ørn" msd="SFPNAr" lemmaRef="bd:528743">arnar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="faktureraðar" msd="LSFPN">faktureraðar</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="byggifyrisiting" msd="SFSAar">byggifyrisiting</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="virkisætlan" msd="SFSNar" lemmaRef="bd:536626">Virkisætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarætlan" msd="SFSNar" join="right" lemmaRef="bd:534050">fíggjarætlan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="búskaparligur" msd="APSFPN" lemmaRef="bd:556685">búskaparligar</w>
+            <w lemma="út" msd="SFPNar" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="rokning" msd="SFPNar" lemmaRef="bd:525674">rokningar</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE" join="right">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="arbeiðstøkusáttmáli" msd="SMPNar">arbeiðstøkusáttmálar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hand" msd="SMPAar" join="right" lemmaRef="bd:534180">hand</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="verkarar" msd="SMPAar" join="right">verkarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsókn" msd="SFSNar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="byggilán" msd="SNSAar" lemmaRef="bd:514570">byggilán</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upptøka" msd="SFSAar" lemmaRef="bd:523888">upptøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyrisiting" msd="SFSAar" lemmaRef="bd:524919">fyrisiting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="lán" msd="SNSDar" join="right" lemmaRef="bd:576930">láni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ráðgeving" msd="SFSNar" lemmaRef="bd:525699">ráðgeving</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="endaligur" msd="APSFSA" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="veð" msd="SFSAar" join="right" lemmaRef="bd:571421">veð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="seting" msd="SFSAar" lemmaRef="bd:525785">seting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ogn" msd="SFSDAr" join="right" lemmaRef="bd:576965">ognini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="umsókn" msd="SFSAar" lemmaRef="bd:536469">umsókn</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ávegislán" msd="SNSAar">ávegislán</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endaligur" msd="APSNPA" lemmaRef="bd:555875">endalig</w>
+            <w lemma="lán" msd="SNPAar" join="right" lemmaRef="bd:576930">lán</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="avgreiðsla" msd="SFSNar" lemmaRef="bd:519125">avgreiðsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="veðseting" msd="SFSDAr" join="right" lemmaRef="bd:526408">veðsetingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="SFSNar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="byggiroknskapur" msd="SMSDar">byggiroknskapi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samráðing" msd="SFPNar" lemmaRef="bd:525756">samráðingar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3PA" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSAAr" lemmaRef="bd:524628">byggingina</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.1.2" msd="NOgnc" join="right">5.1.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ferð" msd="SFPNar" join="right" lemmaRef="bd:533886">Ferða</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vistarhaldsútreiðsla" msd="SFPNar">vistarhaldsútreiðslur</w>
+            <w lemma="serstakur" msd="APSFPN" lemmaRef="bd:561161">Serstakar</w>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="byggiharri" msd="SMSNAr" lemmaRef="bd:544903">byggiharrin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rinda" msd="VIAtnp" join="right">rinda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="CS" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="byggiarbeiði" msd="SNSNar">byggiarbeiði</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avhenda" msd="LSNSN" join="right" lemmaRef="bd:553757">avhent</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virða" msd="SNSAAr" lemmaRef="bd:518958">virð</w>
+            <w lemma="ið" msd="SNSAAr" join="right" lemmaRef="bd:513697">ið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="sovorðin" msd="APSFPN" lemmaRef="bd:582466">sovorðnar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="faktureraðar" msd="LSFPN">faktureraðar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="dømi" msd="SNPNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="farmagjald" msd="SFSAar" lemmaRef="bd:537561">farmagjøld</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="koyring" msd="SFSAar" join="right" lemmaRef="bd:525225">koyring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ferðing" msd="SFSNar" lemmaRef="bd:524798">ferðing</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="uppihald" msd="SNSNar" lemmaRef="bd:518800">uppihald</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="starvsfólk" msd="SNSDar" lemmaRef="bd:517063">starvsfólki</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.1.3" msd="NOgnc" join="right">5.1.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Útrokningarsamsýning" msd="SFSNar">Útrokningarsamsýning</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">Samsýningar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFPAar" lemmaRef="bd:526596">útrokningar</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="byggiarbeiði" msd="SNSNar">byggiarbeiði</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bjóða" msd="LSNSN" lemmaRef="bd:575869">boðið</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-skyld" msd="TS" join="right">mvg-skyld</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="uga" msd="APWNSA">uga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="arbeiðstøka" msd="SFSDar" lemmaRef="bd:519091">arbeiðstøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fáa" msd="VNAAS3" lemmaRef="bd:576403">fekk</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="útboðin" msd="LWNSA" lemmaRef="bd:562708">útbodna</w>
+            <w lemma="arbeiði" msd="SNSAAr" join="right" lemmaRef="bd:571970">arbeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="sam" msd="SFSNAr" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="sýning" msd="SFSNAr" lemmaRef="bd:526114">sýningin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útrokning" msd="SFSAAr" lemmaRef="bd:526596">útrokningina</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="íroknaður" msd="LSFSN" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="upp" msd="DGd" lemmaRef="bd:587517">upp</w>
+            <w lemma="hædd" msd="SFSDAr" lemmaRef="bd:534305">hæddini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeiðstøka" msd="SFSAAr" lemmaRef="bd:519091">arbeiðstøkuna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="byggiharri" msd="SMSDAr" lemmaRef="bd:544903">byggiharranum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="PDMpSA" join="right" lemmaRef="bd:587908">tann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="útroknaður" msd="VUAtnp" lemmaRef="bd:580202">útroknað</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="boð" msd="SNSAAr" lemmaRef="bd:571129">boðið</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.1.4" msd="NOgnc" join="right">5.1.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="latingarfreistina" msd="SFSAAr">latingarfreistina</w>
+            <w lemma="gjald" msd="SFSAaP" join="right" lemmaRef="bd:537638">Gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="byggivirki" msd="SNPNar">byggivirki</w>
+            <w lemma="uppkrevja" msd="VNAPP3">uppkrevja</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="byggiharr" msd="SMSDar">byggiharr</w>
+            <w lemma="a" msd="SNSDar" join="right">a</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skuld" msd="SFSAAr" lemmaRef="bd:535969">skuldina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seinkan" msd="SFSDAr" lemmaRef="bd:535258">seinkanini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="byggiharri" msd="SMSDar" lemmaRef="bd:544903">byggiharra</w>
+            <w lemma="num" msd="SNSDar">num</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nær" msd="DNC" lemmaRef="bd:564431">nærri</w>
+            <w lemma="áseta" msd="LSFSA" lemmaRef="bd:576366">ásetta</w>
+            <w lemma="bót" msd="SFSAar" lemmaRef="bd:543217">bót</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="latingarfreistina" msd="SFSAAr" join="right">latingarfreistina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="bót" msd="SFSAAr" lemmaRef="bd:543217">bótina</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="mvg-útrokning" msd="TS" join="right">mvg-útrokningina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fakturi" msd="SMSNar" lemmaRef="bd:545239">fakturi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="giv" msd="LSMSN">giv</w>
+            <w lemma="in" msd="DNd">in</w>
+            <w lemma="aftan" msd="DNd" lemmaRef="bd:586859">aftan</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="staðfesta" msd="LSNSN" lemmaRef="bd:553837">staðfest</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="latingin" msd="SMSNAr">latingin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="seinka" msd="LSMSN" lemmaRef="bd:550037">seinkað</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="fakturi" msd="SMSNar" lemmaRef="bd:545239">fakturi</w>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">harafturímóti</w>
+            <w lemma="útgeva" msd="LSMSN" join="right" lemmaRef="bd:576085">útgivin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="stað" msd="SNSNar" join="right" lemmaRef="bd:535747">stað</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="festa" msd="LSNSN" lemmaRef="bd:553842">fest</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="lating" msd="SNSNar">lating</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="áðrenn" msd="DNd" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="aftan" msd="DNd" lemmaRef="bd:586859">aftan</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="latingarfreistin" msd="SFSNAr">latingarfreistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úti" msd="DNd" join="right" lemmaRef="bd:588028">úti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="bót" msd="SFSNAr" lemmaRef="bd:543217">bótin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hald" msd="VIMtnp" lemmaRef="bd:583097">hald</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mvg-útrokning" msd="TS">mvg-útrokningina</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="byggja" msd="APWMSN" lemmaRef="bd:518965">byggi</w>
+            <w lemma="harri" msd="SMSNAr" lemmaRef="bd:513802">harrin</w>
+            <w lemma="skrá" msd="SFSNar" lemmaRef="bd:543844">skrá</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="virki" msd="SNSDar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="g" msd="TS" join="right">g</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="jald" msd="SNSAar">jald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lata" msd="SFSDar" lemmaRef="bd:576191">lat</w>
+            <w lemma="ing" msd="SFSDar">ing</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inna" msd="Adegnc" lemmaRef="bd:553957">inn</w>
+            <w lemma="ganga" msd="Adegnc" lemmaRef="bd:576001">gangandi</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="bót" msd="SFSNAr" lemmaRef="bd:543217">bótin</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugu</w>
+            <w lemma="søla" msd="SFSDAr" lemmaRef="bd:523417">søluni</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">Frádrátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSMSN" lemmaRef="bd:552690">treytaður</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kreditnota" msd="SFSNar" lemmaRef="bd:521001">kreditnota</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="útflýggja" msd="LSNSN" join="right" lemmaRef="bd:549766">útflýggjað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="mvgið" msd="SNSNAr">mvgið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilskila" msd="LSNSN" lemmaRef="bd:550371">tilskilað</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.1.5" msd="NOgnc" join="right">5.1.5</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Pantibræv" msd="SNPNar">Pantibrøv</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lata" msd="LSFPA" lemmaRef="bd:576191">latnar</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugar</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nýur" msd="APSNPA" lemmaRef="bd:563148">ný</w>
+            <w lemma="bygg" msd="SNPAar" join="right" lemmaRef="bd:528483">bygg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="privatur" msd="APSNPD" lemmaRef="bd:560948">privat</w>
+            <w lemma="um" msd="APSNPD" lemmaRef="bd:513687">um</w>
+            <w lemma="pantibræv" msd="SNPDar">pantibrøvum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bygningur" msd="SMPDar" join="right" lemmaRef="bd:538967">bygningum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="vanligur" msd="APWMSN" lemmaRef="bd:556584">vanligi</w>
+            <w lemma="prísur" msd="SMSNAr" lemmaRef="bd:566708">prísurin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="byggivirki" msd="SNSDAr">byggivirkinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="bygging" msd="SFSDar" join="right" lemmaRef="bd:524628">bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="sovorðin" msd="APSMSN" lemmaRef="bd:582466">sovorðin</w>
+            <w lemma="søluprísur" msd="SMSNar" lemmaRef="bd:566662">søluprísur</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="søluprísur" msd="SMSNar" lemmaRef="bd:566662">søluprísur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">Seinast</w>
+            <w lemma="nevna" msd="LWMSN" lemmaRef="bd:553339">nevndi</w>
+            <w lemma="prísur" msd="SMSNar" lemmaRef="bd:566661">prísur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokna" msd="LSNPN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="skyldugur" msd="APWNSA" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="latingar" msd="SFPAar">latingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sovorðin" msd="APSNSD" lemmaRef="bd:582466">sovorðnum</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-útrokning" msd="TS">Mvg-útrokningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="óheftur" msd="LSFSN" lemmaRef="bd:559321">óheft</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bygg" msd="SNSDar" lemmaRef="bd:528483">byggi</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="luttaka" msd="VNAPS3" lemmaRef="bd:576119">luttekur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fígg" msd="SFSDAr">fígg</w>
+            <w lemma="ingini" msd="SFSDAr">ingini</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.1.6" msd="NOgnc" join="right">5.1.6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="byggivirki" msd="SNSNar">byggivirki</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="byggiharri" msd="SMSAAr" lemmaRef="bd:544903">byggiharran</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="almennur" msd="APSFPA" lemmaRef="bd:561652">almennar</w>
+            <w lemma="váttan" msd="SFPAar" join="right" lemmaRef="bd:536666">váttan</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ir" msd="SMPNar">ir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugum</w>
+            <w lemma="tæn" msd="SFPDar" join="right">tæn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="astum" msd="SMPDar" join="right">astum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="faktureraðar" msd="LSFPN">faktureraðar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="lata" msd="SMSDAr" join="right" lemmaRef="bd:576191">lat</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SMSDAr" lemmaRef="bd:576757">aranum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="byggiharri" msd="SMSAAr" join="right" lemmaRef="bd:544903">byggiharran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="halda" msd="VIMtnp" lemmaRef="bd:576164">haldast</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="byggivirki" msd="SNSDAr" join="right">byggivirkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="útreiðsla" msd="SFPDar" lemmaRef="bd:524340">útreiðslum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Hett" msd="PDNpSN">Hett</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="byggja" msd="APWNSN" lemmaRef="bd:518965">byggi</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">send</w>
+            <w lemma="ir" msd="VNAPS3">ir</w>
+            <w lemma="byggiharri" msd="SMSDAr" lemmaRef="bd:544903">byggiharranum</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="serligur" msd="APSFSA" lemmaRef="bd:556727">serliga</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="láta" msd="VNAPS3" lemmaRef="bd:576189">letur</w>
+            <w lemma="byggja" msd="SMSDAr" lemmaRef="bd:518965">byggi</w>
+            <w lemma="harri" msd="SMSDAr" lemmaRef="bd:513802">harranum</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="runa" msd="APWMPA" lemmaRef="bd:551132">runa</w>
+            <w lemma="liga" msd="APWMPA" lemmaRef="bd:577144">ligu</w>
+            <w lemma="fakturi" msd="SMPAAr" join="right" lemmaRef="bd:545239">fakturarnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilskila" msd="LSNSN" lemmaRef="bd:550371">tilskilað</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.1.7" msd="NOgnc" join="right">5.1.7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="arkitektur" msd="SMPNar" lemmaRef="bd:538710">arkitektar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verkfrøðingur" msd="SMPNar" lemmaRef="bd:542125">verkfrøðingar</w>
+            <w lemma="ráðgevandi" msd="Adegnc" lemmaRef="bd:564068">Ráðgevandi</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="arkitektur" msd="SMPNar" join="left" lemmaRef="bd:538710">arkitektar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="verkfrøðingur" msd="SMPNar" join="right" lemmaRef="bd:542125">verkfrøðingar</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="ferðaútreiðslur" msd="SFPAar" join="right" lemmaRef="bd:569180">ferðaútreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvs" msd="TS">tvs</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ferð" msd="SFSAar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uppihald" msd="SNSAar" lemmaRef="bd:518800">uppihald</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vistarhald" msd="SNSAar" lemmaRef="bd:517658">vistarhald</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE" join="right">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSFSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="út" msd="SFPDar" lemmaRef="bd:587572">út</w>
+            <w lemma="reiðsla" msd="SFPDar" join="right" lemmaRef="bd:522249">reiðslum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="serligur" msd="APSFSN" lemmaRef="bd:556727">serlig</w>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSFSN" lemmaRef="bd:576191">latin</w>
+            <w lemma="byggiharri" msd="SMSDAr" join="right" lemmaRef="bd:544903">byggiharranum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upprunaligur" msd="APWNPN" lemmaRef="bd:555959">upprunaligu</w>
+            <w lemma="úreiðsluskjølini" msd="SNPNAr" join="right">úreiðsluskjølini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ljóða" msd="VNAPP3" lemmaRef="bd:552996">ljóða</w>
+            <w lemma="uppá" msd="DGd" lemmaRef="bd:587540">uppá</w>
+            <w lemma="navn" msd="SNSAar" join="right" lemmaRef="bd:537908">navn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="navn" msd="SNSDar" lemmaRef="bd:537908">navni</w>
+            <w lemma="bygg" msd="SNSDar" lemmaRef="bd:528483">byggi</w>
+            <w lemma="harri" msd="SMSGAr" lemmaRef="bd:513802">harrans</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="byggiharri" msd="SMSNAr" lemmaRef="bd:544903">byggiharrin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="boð" msd="SNPAAr" join="right" lemmaRef="bd:571129">boðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="upprunaligur" msd="APSNPN" lemmaRef="bd:555959">upprunalig</w>
+            <w lemma="skjal" msd="SNPNar" lemmaRef="bd:537265">skjøl</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="senda" msd="LSNPN" lemmaRef="bd:553766">send</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="byggja" msd="SMSAAr" join="right" lemmaRef="bd:518965">byggi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="harri" msd="SMSAAr" lemmaRef="bd:513802">harran</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="harafturímóti" msd="DNd" lemmaRef="bd:587139">Harafturímóti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="møguleiki" msd="SMSNar" lemmaRef="bd:513882">møguleiki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="endurgjald" msd="SNSAar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="koyring" msd="SFSDar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="flutningsfar" msd="SNSDar" lemmaRef="bd:537593">flutningsfari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænastuørindi" msd="SNPDar">tænastuørindum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="byggiharri" msd="SMSAAr" lemmaRef="bd:544903">byggiharran</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gald" msd="APeMSN">gald</w>
+            <w lemma="andi" msd="SMSNar" join="right" lemmaRef="bd:513785">andi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="endurgjald" msd="SNSNAr" lemmaRef="bd:537550">endurgjaldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fakturerað" msd="LSNSN">fakturerað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="samur" msd="PIFpSN" join="right" lemmaRef="bd:562852">sama</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="almennur" msd="APWNSN" lemmaRef="bd:561652">almenna</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="flutningur" msd="SMSGar" lemmaRef="bd:539414">flutnings</w>
+            <w lemma="endurgjald" msd="SNSAar" join="right" lemmaRef="bd:537550">endurgjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNAr" lemmaRef="bd:522235">Reglurnar</w>
+            <w lemma="fevna" msd="VNAPP3" lemmaRef="bd:553332">fevna</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="útreiðsla" msd="SFPAar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="kollektivur" msd="APSMPD" lemmaRef="bd:555230">kollektivum</w>
+            <w lemma="sáttmáli" msd="SMPDar" lemmaRef="bd:513991">sáttmálum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="endurgjalda" msd="VIAtnp" lemmaRef="bd:576420">endurgjalda</w>
+            <w lemma="starvsfólk" msd="SNSDar" lemmaRef="bd:517063">starvsfólki</w>
+            <w lemma="sín" msd="PEN3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tænasta" msd="ASWNPA" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="ørindi" msd="SNPAar" lemmaRef="bd:573323">ørindi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="virki" msd="SNSAAr" lemmaRef="bd:530198">virkið</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="sovorðin" msd="APSFPN" lemmaRef="bd:582466">Sovorðnar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="tími" msd="SMSAar" join="both" lemmaRef="bd:513769">tíma</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dagur" msd="SMSAar" join="right" lemmaRef="bd:568412">dag</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="peningur" msd="SMSNar" lemmaRef="bd:540811">pening</w>
+            <w lemma="ur" msd="SMSNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útiviðbót" msd="SFSNar" join="right" lemmaRef="bd:543447">útiviðbót</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="endurgjald" msd="SNSNar" lemmaRef="bd:537550">endurgjald</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="starv" msd="SNSGar" lemmaRef="bd:537306">starvs</w>
+            <w lemma="fólk" msd="SNPAar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="flutningsfar" msd="SNSDar" lemmaRef="bd:537593">flutningsfari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tænasta" msd="ASWNPD" lemmaRef="bd:523776">tænastu</w>
+            <w lemma="ørind" msd="SNPAar">ørind</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE" join="right">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="skuldskriva" msd="VNAPS3" lemmaRef="bd:552780">skuldskrivar</w>
+            <w lemma="byggja" msd="APWMSD" lemmaRef="bd:518965">byggi</w>
+            <w lemma="harri" msd="SMSDAr" lemmaRef="bd:513802">harranum</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">Útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="endurframleiðing" msd="SFSAar" join="right">endurframleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyrimynd" msd="SFPAar" join="right" lemmaRef="bd:534033">fyrimyndir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="foto" msd="SFPAar" join="right" lemmaRef="bd:570807">foto</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mynd" msd="SFPAar" lemmaRef="bd:534855">myndir</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TS">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="halda" msd="VIMtnp" lemmaRef="bd:576164">haldast</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APWNSA" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="omanfyrinevndur" msd="LWFPN" lemmaRef="bd:579116">omanfyrinevndu</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="upphædd" msd="SFPNar" join="right" lemmaRef="bd:536498">Upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skuldskriv" msd="LSFPN" join="right">skuldskriv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aðar" msd="PIMpPN">aðar</w>
+            <w lemma="byggiharri" msd="SMSDAr" lemmaRef="bd:544903">byggiharranum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="endurframleiðing" msd="SFSAar" join="right">endurframleiðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="marg" msd="SNSAar" join="right">marg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="falding" msd="SFSAar" lemmaRef="bd:524784">falding</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfar" msd="SNSDar" lemmaRef="bd:518744">tilfari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpSD" join="right" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSFSD" lemmaRef="bd:581131">egnari</w>
+            <w lemma="teknistova" msd="SFSDar" join="right" lemmaRef="bd:523481">teknistovu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="skyldugur" msd="APWNSA" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="virði" msd="SNSAAr" join="right" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="skuldskriving" msd="SFSNAr">skuldskrivingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.1.8" msd="NOgnc" join="right">5.1.8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="felagsáhugamál" msd="SNPNar">Felagsáhugamál</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="felagsáhugamál" msd="SNPAar">felagsáhugamál</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="latur" msd="SMPAar" lemmaRef="bd:561191">latara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mót" msd="SNSAar" join="right" lemmaRef="bd:552505">mót</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="takara" msd="SMSAar">takara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugum</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="annar" msd="PIMpSN" lemmaRef="bd:513722">annar</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fíggjarligur" msd="APSMSA" lemmaRef="bd:556661">fíggjarligan</w>
+            <w lemma="áhugi" msd="SMSAar" lemmaRef="bd:549247">áhuga</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hin" msd="PDNpSD" join="right" lemmaRef="bd:513757">hinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="áseta" msd="VIMtnp" lemmaRef="bd:576366">ásetast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vanligur" msd="APWMSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="søluprísur" msd="SMSAAr" lemmaRef="bd:566662">søluprísin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFSDar" lemmaRef="bd:523776">tænastu</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="gin" msd="SMSNar" lemmaRef="bd:576867">gin</w>
+            <w lemma="sovorðin" msd="LSMSN" lemmaRef="bd:582466">sovorðin</w>
+            <w lemma="vanligur" msd="APSMSN" lemmaRef="bd:556584">vanligur</w>
+            <w lemma="søluprísur" msd="SMSNar" join="right" lemmaRef="bd:566662">søluprísur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APWNSN" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="søluprísur" msd="SMSNar" join="right" lemmaRef="bd:566662">søluprísur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="rokn" msd="LSNPN" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="CS">að</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænast" msd="VIMtnp" join="right">tænast</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.2" msd="NOgnc" join="right">5.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">Nær</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rindast" msd="VIMtnp" join="right">rindast</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="lata" msd="LSFPN" lemmaRef="bd:576191">latnar</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="útflýggja" msd="VNAPS3" lemmaRef="bd:549766">Útflýggjar</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virki" msd="SNSNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="fakturi" msd="SMSAar" lemmaRef="bd:545239">faktura</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="lating" msd="SFSAar" join="right">lating</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="flýggja" msd="SFSAAr" lemmaRef="bd:518949">flýggj</w>
+            <w lemma="an" msd="SFSAAr" lemmaRef="bd:576756">an</w>
+            <w lemma="ina" msd="SFSAAr" join="right">ina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="rokning" msd="SFSNAr" lemmaRef="bd:525674">rokningin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="flýggja" msd="LSFSN" lemmaRef="bd:518949">flýggjað</w>
+            <w lemma="áðrenn" msd="DNd" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skjótt" msd="DNS" lemmaRef="bd:564433">skjótast</w>
+            <w lemma="aftan" msd="DNd" lemmaRef="bd:586859">aftan</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="lata" msd="SFSNAr" lemmaRef="bd:576191">lat</w>
+            <w lemma="ing" msd="SFSNAr">ing</w>
+            <w lemma="in" msd="SFSNAr">in</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="enda" msd="LSFSN" lemmaRef="bd:549452">endað</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">Fer</w>
+            <w lemma="gjalding" msd="SFSNar" lemmaRef="bd:524957">gjalding</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="latingin" msd="SMSNAr">latingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="enda" msd="LSMSN" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fakturi" msd="SMSNar" lemmaRef="bd:545239">fakturi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útflýggj" msd="LSMSN">útflýggj</w>
+            <w lemma="aður" msd="APSMSN" join="right">aður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="móttaka" msd="LWMSN" lemmaRef="bd:576121">móttikni</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="skyldugur" msd="APWFSA" join="left" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="søla" msd="SFSAAr" lemmaRef="bd:523417">søluna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ársfjórðingur" msd="SMSDar" join="right" lemmaRef="bd:542264">ársfjórðingi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="gjald" msd="SFSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="ing" msd="SFSNar">ing</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.2.1" msd="NOgnc" join="right">5.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Latingin" msd="SMSNAr">Latingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="uppgjørdur" msd="LSNSN" lemmaRef="bd:579307">uppgjørd</w>
+            <w lemma="Lating" msd="SNSNar">Lating</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugum</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="herímillum" msd="DNd" join="left" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="umvæling" msd="SFSAar" lemmaRef="bd:526282">umvæling</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahald" msd="SNSAar" join="right" lemmaRef="bd:583125">viðlíkahald</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðstøkusáttmáli" msd="SMSNar">arbeiðstøkusáttmáli</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokn" msd="SFSNar" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="CS">að</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="enda" msd="LSNSN" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="arbeiði" msd="SNSNAr" join="right" lemmaRef="bd:571970">arbeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="einstakur" msd="APWMSD" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="sáttmáli" msd="SMSDAr" join="right" lemmaRef="bd:513991">sáttmálanum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lið" msd="APSNSN" lemmaRef="bd:570993">lið</w>
+            <w lemma="ugt" msd="APSNSN">ugt</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeið" msd="SFSDar" lemmaRef="bd:570905">arbeiðs</w>
+            <w lemma="tøka" msd="SFSNar" lemmaRef="bd:523802">tøku</w>
+            <w lemma="sáttur" msd="SNSNar" lemmaRef="bd:561824">sátt</w>
+            <w lemma="mál" msd="SNSNar" lemmaRef="bd:516179">máli</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="byggja" msd="SFPDar" lemmaRef="bd:518965">byggi</w>
+            <w lemma="eind" msd="SFPAar" join="right" lemmaRef="bd:533804">eindir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="ávísur" msd="APSNSN" lemmaRef="bd:557602">ávíst</w>
+            <w lemma="tal" msd="SNSNar" lemmaRef="bd:537360">tal</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sethús" msd="SNPDar" join="right" lemmaRef="bd:585129">sethúsum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="raðhús" msd="SNPDar" join="right" lemmaRef="bd:570506">raðhúsum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hús" msd="SNPDar" lemmaRef="bd:527779">húsum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mangur" msd="ACSFPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="hædd" msd="SFPDar" lemmaRef="bd:534305">hædd</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">Fevnir</w>
+            <w lemma="arbeiðstøkusáttmáli" msd="SMSNAr">arbeiðstøkusáttmálin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sam" msd="SNSDar" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="band" msd="SNSDar" lemmaRef="bd:527813">bandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="stakur" msd="APSNPD" lemmaRef="bd:561159">støkum</w>
+            <w lemma="hús" msd="SNPDar" lemmaRef="bd:527779">húsum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSFPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="bygningseind" msd="SFPDar" join="right">bygningseindum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="latingin" msd="SMSNAr">latingin</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="enda" msd="LSNSA" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="seinur" msd="ASWFSN" join="left" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="eind" msd="SFSNAr" join="right" lemmaRef="bd:533804">eindin</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSMSN" lemmaRef="bd:561497">liðugur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNSDar" lemmaRef="bd:577177">før</w>
+            <w lemma="um" msd="SNSDar" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="stakur" msd="APSFPN" lemmaRef="bd:561159">stakar</w>
+            <w lemma="arbeiðstænasta" msd="SFPNar" join="right">arbeiðstænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="umvæla" msd="SFPDar" join="right" lemmaRef="bd:553265">umvæl</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingar" msd="SFPAar" join="right">ingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fevna" msd="LSFPN" lemmaRef="bd:553332">fevndar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="sáttmáli" msd="SMSDar" join="right" lemmaRef="bd:513991">sáttmála</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" join="right" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="seinur" msd="ASWFSN" join="left" lemmaRef="bd:555778">sein</w>
+            <w lemma="asta" msd="ASWFSN">asta</w>
+            <w lemma="eind" msd="SFSNar" lemmaRef="bd:533804">eind</w>
+            <w lemma="in" msd="F" join="right">in</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSFSN" lemmaRef="bd:561497">liðugur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lating" msd="SNSNAr">lating</w>
+            <w lemma="in" msd="DNd">in</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="enda" msd="LSNSN" lemmaRef="bd:549452">endað</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="anda" msd="APSMSN" lemmaRef="bd:549434">andi</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arbeið" msd="SFPAar" join="right" lemmaRef="bd:570905">arbeiðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="tøka" msd="SFPAar" lemmaRef="bd:523802">tøkur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="einstakur" msd="APSFPD" lemmaRef="bd:561160">einstøkum</w>
+            <w lemma="handverksgrein" msd="SFPDar">handverksgreinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="høvd" msd="SNSDar" join="right" lemmaRef="bd:571794">høvuðs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirarbeiðstøka" msd="SFPDar">undirarbeiðstøkum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.2.2" msd="NOgnc" join="right">5.2.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gjalding" msd="SFSNar" lemmaRef="bd:524957">Gjalding</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ávegis" msd="DGd" lemmaRef="bd:587565">ávegis</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lating" msd="SFSNar">lating</w>
+            <w lemma="heilur" msd="DNd" lemmaRef="bd:554630">heilt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="gjalda" msd="LSMSN" join="right" lemmaRef="bd:576419">goldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="enda" msd="LSFSN" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="fakturi" msd="SMSNar" lemmaRef="bd:545239">fakturi</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lata" msd="LSMSN" join="right" lemmaRef="bd:576191">latin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="móttaka" msd="LWMSN" lemmaRef="bd:576121">móttikni</w>
+            <w lemma="penur" msd="SMSNar" lemmaRef="bd:554744">pen</w>
+            <w lemma="ing" msd="SMSNar">ing</w>
+            <w lemma="ur" msd="SMSNar" lemmaRef="bd:576765">urin</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="ár" msd="SNSGar" lemmaRef="bd:517748">árs</w>
+            <w lemma="fjórðingur" msd="SMSAar" join="right" lemmaRef="bd:539377">fjórðing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="andi" msd="SMSNar" join="right" lemmaRef="bd:513785">andi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="peningur" msd="SMPAar" join="right" lemmaRef="bd:540811">peninga</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="latur" msd="SMSAar" lemmaRef="bd:561191">latara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="Ávegisgjald" msd="SNPNar" join="right">Ávegisgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSNPN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="virki" msd="SNSAAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sam" msd="DNd">sam</w>
+            <w lemma="bært" msd="DGd">bært</w>
+            <w lemma="sáttmáli" msd="SMSDar" join="right" lemmaRef="bd:513991">sáttmála</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="býtisætlan" msd="SFSDar">býtisætlan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="avgjald" msd="SNSGar" lemmaRef="bd:537438">avgjalds</w>
+            <w lemma="skyldugur" msd="APSNPN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="gjalddagur" msd="SMSAAr" lemmaRef="bd:568485">gjalddagin</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="áheitan" msd="SFSNar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ávegis" msd="Adegnc" lemmaRef="bd:587565">ávegis</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="mynda" msd="LSNSN" lemmaRef="bd:549481">myndað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fakt" msd="SMSNar">fakt</w>
+            <w lemma="ur" msd="SMSNar" join="right" lemmaRef="bd:576765">uri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjald" msd="SNSNAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="avgjaldsskyldugt" msd="APSNSN" join="right">avgjaldsskyldugt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="fakturi" msd="SMSNar" lemmaRef="bd:545239">fakturi</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="lata" msd="LSMSN" lemmaRef="bd:576191">latin</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="áheitan" msd="SFSNar" lemmaRef="bd:536716">áheitan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ávegisgjald" msd="SNSAar">ávegisgjald</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpSN" lemmaRef="bd:555432">tílíkt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="mynd" msd="LSFSN" lemmaRef="bd:534855">mynd</w>
+            <w lemma="að" msd="DNd">að</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="fakturi" msd="SMSNar" join="right" lemmaRef="bd:545239">fakturi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="serstakur" msd="APSMSN" lemmaRef="bd:561161">serstakur</w>
+            <w lemma="fakturi" msd="SMSNar" lemmaRef="bd:545239">fakturi</w>
+            <w lemma="van" msd="F" join="right">van</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="liga" msd="SFSNar" lemmaRef="bd:577144">liga</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="byggja" msd="APWMSD" lemmaRef="bd:518965">byggi</w>
+            <w lemma="harri" msd="SMSDAr" lemmaRef="bd:513802">harranum</w>
+            <w lemma="áljóðandi" msd="DGd" lemmaRef="bd:564122">áljóðandi</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="hædd" msd="SFSAAr" lemmaRef="bd:534305">hædd</w>
+            <w lemma="ina" msd="PEF3SA">ina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="gjalding" msd="SFSAar" lemmaRef="bd:524957">gjalding</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.2.3" msd="NOgnc" join="right">5.2.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Arkitektatænasta" msd="SFPNar">Arkitektatænastur</w>
+            <w lemma="Arkitektatænasta" msd="SFPNar" join="right">Arkitektatænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="rokn" msd="SNSNar" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ingsarbeiði" msd="SNSNar" join="right">ingsarbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fevna" msd="VNAPP3" lemmaRef="bd:553332">fevna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ávísur" msd="APSNPD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppgáva" msd="SFPAar" join="right" lemmaRef="bd:523876">uppgávur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="liðin" msd="APSFPN" lemmaRef="bd:562762">lidnar</w>
+            <w lemma="fyrr" msd="DNC" lemmaRef="bd:586798">fyrr</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="aftan" msd="DNd" lemmaRef="bd:586859">aftan</w>
+            <w lemma="á" msd="DGd" join="right" lemmaRef="bd:513699">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSMSN" lemmaRef="bd:561497">liðugur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="stórur" msd="APSMPA" lemmaRef="bd:578418">stórar</w>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="íbúð" msd="SFSAar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="arfelag" msd="SNPAar">arfeløg</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sovorðin" msd="APSFPA" lemmaRef="bd:582466">sovorðnar</w>
+            <w lemma="uppgáva" msd="SFPAar" lemmaRef="bd:523876">uppgávur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp" join="right">ast</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">At</w>
+            <w lemma="arkitektur" msd="SMPNar" lemmaRef="bd:538710">arkitektar</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="fíntekning" msd="SFSAar">fíntekning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skitsa" msd="SFPDar" join="right" lemmaRef="bd:522775">skitsum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="bygg" msd="SNSAar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="iroknskap" msd="SMSAar">iroknskap</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE" join="right">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="skoðan" msd="SFSDar" lemmaRef="bd:535409">skoðan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ark" msd="APWNSD" lemmaRef="bd:537432">arki</w>
+            <w lemma="tekkja" msd="APWNSD" lemmaRef="bd:554126">tekta</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mót" msd="DGd" lemmaRef="bd:552506">mót</w>
+            <w lemma="tøkur" msd="APWNSD" lemmaRef="bd:555502">tøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arkitektur" msd="SMPGar" lemmaRef="bd:538710">arkitekta</w>
+            <w lemma="samsýning" msd="SFSDAr" join="right" lemmaRef="bd:525762">samsýningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="viðvíkja" msd="VNAPS3" lemmaRef="bd:575832">viðvíkur</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="upp" msd="SFPDar" lemmaRef="bd:587517">upp</w>
+            <w lemma="gáva" msd="SFPDar" join="right" lemmaRef="bd:520375">gávum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aftan" msd="DNd" lemmaRef="bd:586859">aftan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygning</w>
+            <w lemma="ur" msd="SMSNAr" lemmaRef="bd:576765">urin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSMSN" lemmaRef="bd:561497">liðugur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="roknings" msd="SNSDar" join="right">roknings</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="endaligur" msd="APSFSN" join="left" lemmaRef="bd:555875">endalig</w>
+            <w lemma="avrokning" msd="SFSNar" join="right" lemmaRef="bd:524485">avrokning</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="arkitektur" msd="SMPDar" lemmaRef="bd:538710">arkitektum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" join="right" lemmaRef="bd:555778">sein</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="asta" msd="ASWNSD">asta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ársfjórðingur" msd="SMSDar" join="right" lemmaRef="bd:542264">ársfjórðingi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arkitektur" msd="SNSGar" lemmaRef="bd:538710">arkitekta</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="byggiroknskapur" msd="SMSAAr" join="right">byggiroknskapin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ark" msd="SMSNar" lemmaRef="bd:537432">arki</w>
+            <w lemma="tekkja" msd="SMSNar" join="right" lemmaRef="bd:554126">tekta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="endaligur" msd="DNd" lemmaRef="bd:555875">endaliga</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ávegis" msd="Adegnc" lemmaRef="bd:587565">ávegis</w>
+            <w lemma="gjald" msd="SNPDar" join="right" lemmaRef="bd:537638">gjøldum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="móttaka" msd="LSNPN" join="right" lemmaRef="bd:576121">móttikin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="með" msd="CS">með</w>
+            <w lemma="an" msd="CS" lemmaRef="bd:576756">an</w>
+            <w lemma="byggja" msd="LSNSN" lemmaRef="bd:518965">bygt</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="vanligur" msd="APSFPD" lemmaRef="bd:556584">vanlig</w>
+            <w lemma="um" msd="APSFPD" lemmaRef="bd:513687">um</w>
+            <w lemma="regla" msd="SFPDar" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="arkitektasamsýning" msd="SFSNAr">arkitektasamsýningin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="endaligur" msd="APSFPA" lemmaRef="bd:555875">endaligar</w>
+            <w lemma="uppseting" msd="SFPAar" lemmaRef="bd:526344">uppseting</w>
+            <w lemma="ar" msd="SFPAar" lemmaRef="bd:576757">ar</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TS">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="einstakur" msd="APWMPD" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="arbeiðstakari" msd="SMPDAr" lemmaRef="bd:544551">arbeiðstakarunum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="upp" msd="SFSAar" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gera" msd="SFSAar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="ir" msd="SFPAar">ir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="byggiútreiðsla" msd="SFPDar">byggiútreiðslum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="byggja" msd="SMSNAr" join="both" lemmaRef="bd:518965">byggi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="roknskapur" msd="SMSNAr" join="right" lemmaRef="bd:565908">roknskapurin</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="gjald" msd="SNSDAr" join="right" lemmaRef="bd:537638">gjaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arkitektur" msd="SMSNar" lemmaRef="bd:538710">arkitekta</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="endaligur" msd="APWFSA" lemmaRef="bd:555875">endaligu</w>
+            <w lemma="upp" msd="SFSAAr" lemmaRef="bd:587517">upp</w>
+            <w lemma="gerðina" msd="SFSAAr">gerðina</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samsýning" msd="SFSDAr" lemmaRef="bd:525762">samsýningini</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="andi" msd="SMSNar" lemmaRef="bd:513785">andi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="arkitektur" msd="SMPAar" join="right" lemmaRef="bd:538710">arkitekta</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="íbúðarfelag" msd="SNPAar" join="right" lemmaRef="bd:584999">íbúðarfeløg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjálvur" msd="APSNPN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="byggirokn" msd="SMSAar">byggirokn</w>
+            <w lemma="skap" msd="SMSAAr" lemmaRef="bd:536850">skapin</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Arkitektavirki" msd="SNSNAr">Arkitektavirkið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">sostatt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bíða" msd="VIAtnp">bíða</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="gjald" msd="SNSDAr" join="right" lemmaRef="bd:537638">gjaldinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="byggiroknskapur" msd="SMSNAr">byggiroknskapurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="góðkenna" msd="LSMSN" lemmaRef="bd:553887">góðkendur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="myndugur" msd="APSMPD" lemmaRef="bd:554324">myndug</w>
+            <w lemma="leikur" msd="SMPDar" lemmaRef="bd:531637">leikum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="rokning" msd="SFSNAr" lemmaRef="bd:525674">rokningin</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="grund" msd="SFSAar" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="að" msd="CS">að</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tilboð" msd="SNSAAr" lemmaRef="bd:571388">tilboðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygging" msd="SFSAAr" join="right" lemmaRef="bd:524628">byggingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arkitektaarbeið" msd="SNSDar">arkitektaarbeiði</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="vanligur" msd="APSFPD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvs" msd="TS">tvs</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ársfjórðingur" msd="SMSDar" join="right" lemmaRef="bd:542264">ársfjórðingi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSMSN" lemmaRef="bd:561497">liðugur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="5.2.4" msd="NOgnc" join="right">5.2.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Ábyrgdargjald" msd="SNPNar">Ábyrgdargjøld</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpSN" lemmaRef="bd:555432">tílíkt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gera" msd="LSNSA" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="byggiarbeiði" msd="SNSAar">byggiarbeiði</w>
+            <w lemma="Ábyrgdargjald" msd="SNPNar" join="right">Ábyrgdargjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="veðhaldsgjald" msd="SNPNar">veðhaldsgjøld</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpSN" join="right" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verð</w>
+            <w lemma="ur" msd="VNAPS3" lemmaRef="bd:576765">ur</w>
+            <w lemma="eftirhildin" msd="LSNSN" lemmaRef="bd:581038">eftirhildið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="byggipeningur" msd="SMSDar" join="right">byggipeningi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="trygd" msd="SFSNar" lemmaRef="bd:536383">trygd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="brek" msd="SNSAar" lemmaRef="bd:514507">brek</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="trot" msd="SNSAar" lemmaRef="bd:517373">trot</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="latingini" msd="SFSDAr" join="right">latingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avgjaldsskyldugu" msd="APWFSA">avgjaldsskyldugu</w>
+            <w lemma="søla" msd="SFSAAr" join="right" lemmaRef="bd:523417">søluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="latingin" msd="SMSNAr">latingin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="enda" msd="SMSAAr" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS">jbr</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma=".2" msd="NOgnc">.2</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="5.3" msd="NOgnc" join="right">5.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Keyps-mvg" msd="SNPNar">Keyps-mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="innganga" msd="Adegnc" join="left" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">Skrásett</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="avmarking" msd="SFSDar" lemmaRef="bd:524478">avmarking</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPP3" lemmaRef="bd:576197">standast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligum</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inna" msd="Adegnc" lemmaRef="bd:553957">inn</w>
+            <w lemma="gangur" msd="Adegnc" lemmaRef="bd:531563">gang</w>
+            <w lemma="anda" msd="APWNSA" lemmaRef="bd:549434">andi</w>
+            <w lemma="avgjald" msd="SNSAar" join="right" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="byggivirki" msd="SNPNar">Byggivirki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggifelag" msd="SNPNar" lemmaRef="bd:535451">byggifeløg</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE" join="right">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="byggja" msd="VNAPP3" lemmaRef="bd:518965">byggja</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grund" msd="SFSAar" join="right" lemmaRef="bd:534139">grund</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpPD" join="right" lemmaRef="bd:513722">øðrum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handverksarbeið" msd="SNSDar">handverksarbeiði</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="undir-arbeiðs-tøka" msd="SFPNar" join="both">undirarbeiðstøkur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="virki" msd="SNPDar" lemmaRef="bd:530198">virkjum</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innganga" msd="Adegnc" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfar" msd="SNSDar" lemmaRef="bd:518744">tilfari</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE" join="right">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSAAr" lemmaRef="bd:524628">byggingina</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tilfar" msd="SNSAar" lemmaRef="bd:518744">tilfar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilfar" msd="SNSAar" lemmaRef="bd:518744">tilfar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="handverk" msd="SNSGar" lemmaRef="bd:515249">handverks</w>
+            <w lemma="virki" msd="SNPDar" lemmaRef="bd:530198">virkjum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="byggiarbeiði" msd="SNSNar">Byggiarbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">Bygging</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="skilja" msd="VIMtnp" lemmaRef="bd:576280">skiljast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="nýbygging" msd="SFSNar" lemmaRef="bd:525523">nýbygging</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leig" msd="SNSAar">leig</w>
+            <w lemma="að" msd="DGd">að</w>
+            <w lemma="grund" msd="SNSDar" lemmaRef="bd:534139">grund</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grundstykki" msd="SNSAar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="leigari" msd="SMSDar" lemmaRef="bd:546271">leigara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDAr" lemmaRef="bd:538967">bygning</w>
+            <w lemma="inum" msd="SMPDAr" join="right">inum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbygging" msd="SFSNar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nútíð" msd="Adegnc" lemmaRef="bd:532942">nútíðar</w>
+            <w lemma="gera" msd="SFSNar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSMPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="LSMPD" lemmaRef="bd:549594">leigaðum</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="væl" msd="SFSAar" lemmaRef="bd:577101">væl</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahald" msd="SNSAar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSMSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="APSMSD" lemmaRef="bd:549594">leigaðum</w>
+            <w lemma="bygn" msd="SFSDar">bygn</w>
+            <w lemma="ing" msd="SFSDar" join="right">ing</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Inna" msd="DGd" lemmaRef="bd:526785">Innan</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="tríggir" msd="NCMPN" lemmaRef="bd:530549">tríggir</w>
+            <w lemma="ymiskur" msd="APSMPN" lemmaRef="bd:558120">ymiskir</w>
+            <w lemma="bólkur" msd="SMPNar" lemmaRef="bd:538987">bólkar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="byggiarbeiði" msd="SNSDar" join="right">byggiarbeiði</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="bygging" msd="SFSNar" join="right" lemmaRef="bd:524628">Bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbygging" msd="SFSNar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nú-tíðar-gera" msd="SFSNar">nútíðargerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="bygging" msd="SFSNar" join="right" lemmaRef="bd:524628">Bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbygging" msd="SFSNar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nú-tíðar-gera" msd="SFSNar">nútíðargerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="endamál" msd="SNPAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tvs" msd="TS">tvs</w>
+            <w lemma=".til" msd="DGd">.til</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egin</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">Bygging</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6.1" msd="NOgnc" join="right">6.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bygging" msd="SFSNar" join="right" lemmaRef="bd:524628">Bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbygging" msd="SFSNar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nú-tíðar-gera" msd="SFSNar">nútíðargerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">Øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="LSNSA" lemmaRef="bd:549594">leigað</w>
+            <w lemma="grund" msd="SNSAar" lemmaRef="bd:534139">grund</w>
+            <w lemma="stykki" msd="SNSAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="grundstykki" msd="SNSAar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="leigari" msd="SMSDar" lemmaRef="bd:546271">leigara</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="byggja" msd="VIAtnp" lemmaRef="bd:518965">byggja</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleiga" msd="SFSAar" join="right">útleigu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rin" msd="VIAtnp" join="right" lemmaRef="bd:577001">rin</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="d" msd="VIAtnp">d</w>
+            <w lemma="a" msd="VIAtnp">a</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="verkætlan" msd="SFSDar" lemmaRef="bd:536591">verkætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygg" msd="SFSDar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="sjálvur" msd="APSNSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvs</w>
+            <w lemma="fólk" msd="SNSDar" lemmaRef="bd:515066">fólki</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">Øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umbyggja" msd="VNAPP3" lemmaRef="bd:554108">umbyggja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nútíðargerða" msd="VIAtnp">nútíðargerð</w>
+            <w lemma="egin" msd="APSMPA" lemmaRef="bd:581131">egnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="APSMPA" lemmaRef="bd:549594">leigaðar</w>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygningar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleiga" msd="SFSDar">útleigu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eyga" msd="SNSAar" join="right" lemmaRef="bd:513549">eyga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="sjálvur" msd="APSNSD" lemmaRef="bd:555235">sjálvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvs</w>
+            <w lemma="fólk" msd="SNSDar" lemmaRef="bd:515066">fólki</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">Skylda</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="vera" msd="APSNPA" lemmaRef="bd:524007">veru</w>
+            <w lemma="lig" msd="APSNPA">lig</w>
+            <w lemma="bygg" msd="SNPAar" lemmaRef="bd:528483">byggi</w>
+            <w lemma="virki" msd="SNPAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="virki" msd="SNPAar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="annars" msd="DNd" lemmaRef="bd:587882">annars</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skrá" msd="SFPNar" lemmaRef="bd:543844">skrá</w>
+            <w lemma="seting" msd="SFPNar" join="right" lemmaRef="bd:525785">setingar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APSNPN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="mvg-lóg" msd="TS" join="right">mvg-lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="priv" msd="SMPAar">priv</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="ar" msd="SMPAar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="nevna" msd="LWNSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6.1.1" msd="NOgnc" join="right">6.1.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-skyldugur" msd="TS">Mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="Mvg-skyldugur" msd="TS">Mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiðstænasta" msd="SFPDar" join="right">arbeiðstænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="gera" msd="VNAPS3" join="right" lemmaRef="bd:575738">ger</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="APWMSN" lemmaRef="bd:556584">vanligi</w>
+            <w lemma="søluprísur" msd="SMSNAr" lemmaRef="bd:566662">søluprísurin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="lating" msd="SFSAar">lating</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fremmandur" msd="APSMSA" lemmaRef="bd:579142">fremmand</w>
+            <w lemma="an" msd="APSMSA" lemmaRef="bd:576756">an</w>
+            <w lemma="byggja" msd="APSMSA" lemmaRef="bd:518965">byggi</w>
+            <w lemma="harri" msd="SMSAar" lemmaRef="bd:513802">harra</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="finna" msd="VNMPS3" lemmaRef="bd:575902">Finst</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="tílíkur" msd="PIMpSN" lemmaRef="bd:555432">tílíkur</w>
+            <w lemma="søluprísur" msd="SMSNar" join="right" lemmaRef="bd:566662">søluprísur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="-" msd="KO" join="right">-</pc>
+            <w lemma="ið" msd="CR" join="left" lemmaRef="bd:513697">ið</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="rokna" msd="LSMSD" lemmaRef="bd:550959">roknaðum</w>
+            <w lemma="søluprísur" msd="SMSDar" join="right" lemmaRef="bd:566662">søluprísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="van" msd="APSNSN" join="right">van</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lig" msd="APSFSN">lig</w>
+            <w lemma="a" msd="DNd">a</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvgs" msd="TS">mvgs</w>
+            <w lemma="skyldugur" msd="APWNSD" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="virði" msd="SNSDAr" lemmaRef="bd:573238">virðinum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-skyldugur" msd="TS">Mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="verkætlan" msd="SFSAar" lemmaRef="bd:536591">verkætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirlit" msd="SNSAar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handverk" msd="SMPDar" join="right" lemmaRef="bd:515249">handverks</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="meistari" msd="SMPDar" lemmaRef="bd:513876">meistarum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMSDar" join="right" lemmaRef="bd:538967">bygning</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNPA" lemmaRef="bd:581131">egin</w>
+            <w lemma="grundstykki" msd="SNPAar" join="right" lemmaRef="bd:529956">grundstykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="slíkur" msd="PINpPD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="rokn" msd="VIMtnp" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="uppgerð" msd="SFSAar" lemmaRef="bd:536495">uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tímatal" msd="SNSDAr" join="right" lemmaRef="bd:537111">tímatalinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="tekning" msd="SFPAar" lemmaRef="bd:526129">tekningar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="eftirlit" msd="SNSAar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="útreiðsla" msd="SFPDar" join="right" lemmaRef="bd:524340">útreiðslum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fara" msd="LSFPN" lemmaRef="bd:576051">farnar</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="margfalda" msd="VIAtnp" lemmaRef="bd:549406">margfalda</w>
+            <w lemma="tekning" msd="SFPAar" lemmaRef="bd:526129">tekningar</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritreyt" msd="SFSNar" join="right" lemmaRef="bd:534038">fyritreyt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="roknskapur" msd="SMPNar" lemmaRef="bd:565908">roknskapir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útrokn" msd="SFPNar">útrokn</w>
+            <w lemma="ingar" msd="SFPNar">ingar</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TS">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skjal" msd="SNSGar" lemmaRef="bd:537265">skjals</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vísa" msd="VNAPP3" join="right" lemmaRef="bd:553515">vísa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="prísur" msd="SMSNAr" lemmaRef="bd:566708">prísurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áseta" msd="LSMSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="ur" msd="DNd" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="rokna" msd="LWFSN" lemmaRef="bd:550959">roknaða</w>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">upphæddin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="víkja" msd="VNAPS3" lemmaRef="bd:575833">víkur</w>
+            <w lemma="stórur" msd="DNd" lemmaRef="bd:578418">stórt</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="samsýning" msd="SFSDar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="annar" msd="PIMpPN" lemmaRef="bd:513722">aðrir</w>
+            <w lemma="hand" msd="SMPNar" lemmaRef="bd:534180">hand</w>
+            <w lemma="verksmeistari" msd="SMPNar">verksmeistarar</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="rokna" msd="VNAPP3" lemmaRef="bd:550959">rokna</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="lating" msd="SNSAar">lating</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privatan</w>
+            <w lemma="byggiharri" msd="SMSAar" lemmaRef="bd:544903">byggiharra</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="15" msd="NOgnc">15</w>
+            <w lemma="6.1.2" msd="NOgnc" join="right">6.1.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">Nær</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rokna" msd="VIMtnp" join="right" lemmaRef="bd:550959">roknast</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="Arbeiðstænasta" msd="SFPNar">Arbeiðstænastur</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilfar" msd="SNSNar" lemmaRef="bd:518744">tilfar</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpPA" join="right" lemmaRef="bd:587854">hesar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ársfjórðingur" msd="SMSDar" join="right" lemmaRef="bd:542264">ársfjórðingi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tænasta" msd="SFPNar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="nar" msd="DNd">nar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-avrokning" msd="TS">Mvg-avrokningin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="útseta" msd="VIMtnp" join="right" lemmaRef="bd:576333">útsetast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="bygningur" msd="SMPNAr" lemmaRef="bd:538967">bygning</w>
+            <w lemma="arnir" msd="SMPNAr">arnir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="selja" msd="LSMPN" lemmaRef="bd:576279">seldir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="taka" msd="LSMPN" lemmaRef="bd:576131">tiknir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="ársfjórðingur" msd="SMSAar" lemmaRef="bd:542264">ársfjórðing</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ársfjórðingur" msd="SMSAar" lemmaRef="bd:542264">ársfjórðing</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lig" msd="APSNSN">lig</w>
+            <w lemma="ar" msd="SNSNar" lemmaRef="bd:576757">ari</w>
+            <w lemma="útjavning" msd="SFSNar" join="right" lemmaRef="bd:526586">útjavning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="ar" msd="SNSNAr" lemmaRef="bd:576757">ar</w>
+            <w lemma="beiðin" msd="SNSNAr" lemmaRef="bd:562691">beiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSNSN" lemmaRef="bd:561497">liðugt</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="bygn" msd="SMPNar">bygn</w>
+            <w lemma="ingar" msd="SMPNar">ingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="byggja" msd="LSMPN" lemmaRef="bd:518965">bygdir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ætlan" msd="SFSDar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="fyribils" msd="DNd" lemmaRef="bd:587262">fyribils</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="framsýna" msd="VIAtnp">framsýna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="hann" msd="PPM3PA" lemmaRef="bd:513684">teir</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="t" msd="TS" join="left">t</w>
+            <w lemma=".d" msd="TT">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="royndarhús" msd="SNSNar" join="right">royndarhús</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6.1.3" msd="NOgnc" join="right">6.1.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Keyps-mvg" msd="F">Keyps-mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="innganga" msd="Adegnc" join="left" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="avmarking" msd="SFPDar" join="right" lemmaRef="bd:524478">avmarkingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standur" msd="SMSAar" join="right" lemmaRef="bd:531543">stand</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiði" msd="SNSAAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSDAr" join="right" lemmaRef="bd:524628">byggingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innganga" msd="Adegnc" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">Avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="útreiðsla" msd="SFPDar" join="right" lemmaRef="bd:524340">útreiðslum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="ganga" msd="VNAPP3" lemmaRef="bd:576001">ganga</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útrokning" msd="SFSAAr" lemmaRef="bd:526596">útrokningina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="bygging" msd="SFSAar" join="right" lemmaRef="bd:524628">bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TT">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="koyring" msd="SFSNar" lemmaRef="bd:525225">koyring</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útgrevstur" msd="SNSDar" join="right" lemmaRef="bd:567465">útgrevstri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sement" msd="SNSDar" lemmaRef="bd:518527">sementi</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE" join="right">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sam" msd="APSNSN" join="right">sam</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="bært" msd="DGd">bært</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innganga" msd="Adegnc" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hara" msd="DNd" lemmaRef="bd:520407">Harum</w>
+            <w lemma="fremja" msd="LSNSN" lemmaRef="bd:554157">framt</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="harður" msd="APSFPD" lemmaRef="bd:559174">hørðum</w>
+            <w lemma="hvítur" msd="SFPDar" join="right" lemmaRef="bd:555662">hvít</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="seta" msd="VNAPS3" lemmaRef="bd:518954">setir</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rokna" msd="VNMPS3" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="gangur" msd="Adegnc" lemmaRef="bd:531563">gang</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">Avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDar" lemmaRef="bd:524340">útreiðslum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ravmagn" msd="SNSAar" join="right" lemmaRef="bd:536998">ravmagn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vatn" msd="SNSAar" lemmaRef="bd:537145">vatn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hiti" msd="SMSAar" join="right" lemmaRef="bd:548887">hita</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="byggitíð" msd="SFSDAr" join="right" lemmaRef="bd:533663">byggitíðini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="bygningur" msd="SMSNAr" lemmaRef="bd:538967">bygningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSMSN" join="right" lemmaRef="bd:561497">liðug</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="APSMSN" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inna" msd="Adegnc" lemmaRef="bd:553957">inn</w>
+            <w lemma="gangur" msd="Adegnc" lemmaRef="bd:531563">gang</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">Avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="handverk" msd="SNSGar" lemmaRef="bd:515249">handverks</w>
+            <w lemma="virki" msd="SNPAar" lemmaRef="bd:530198">virkir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bygging" msd="SFSAAr" join="right" lemmaRef="bd:524628">byggingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="haraftur" msd="DNd">haraftur</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innganga" msd="Adegnc" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handverksarbeið" msd="SNSDar" join="right">handverksarbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="virki" msd="SNPDar" join="right" lemmaRef="bd:530198">virkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innganga" msd="Adegnc" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sovorðin" msd="APSNSD" lemmaRef="bd:582466">sovorðnum</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="far" msd="SNSAar" lemmaRef="bd:577177">fari</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hand" msd="SMSNar" lemmaRef="bd:534180">hand</w>
+            <w lemma="verkur" msd="SMSNar" lemmaRef="bd:569025">verk</w>
+            <w lemma="ar" msd="SMSNAr" lemmaRef="bd:576757">arin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="latur" msd="SMSNAr" lemmaRef="bd:561191">latarin</w>
+            <w lemma="uppkrevur" msd="VNAPS3">uppkrevur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvboðin" msd="APSNSN" lemmaRef="bd:562709">sjálvboðið</w>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TS">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dráttur" msd="SMSDar" lemmaRef="bd:567638">dráttar</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kunngerð" msd="SFSAar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvur" msd="APSFSA" join="right" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="boðin" msd="APSFSA" lemmaRef="bd:562711">bodna</w>
+            <w lemma="skráseting" msd="SFSAar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útleiga" msd="SFSAar" join="right">útleigu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="siting" msd="SFSAar">siting</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSNSD" lemmaRef="bd:561118">fast</w>
+            <w lemma="ar" msd="SNSDar" lemmaRef="bd:576757">ari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6.2" msd="NOgnc" join="right">6.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bygging" msd="SFSNar" join="right" lemmaRef="bd:524628">Bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umbygging" msd="SFSNar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nú-tíðar-gera" msd="SFSNar">nútíðargerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="annar" msd="PINpPA" lemmaRef="bd:513722">onnur</w>
+            <w lemma="endamál" msd="SNPAar" lemmaRef="bd:514788">endamál</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">Øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="LSNSA" lemmaRef="bd:549594">leigað</w>
+            <w lemma="grund" msd="SNSAar" lemmaRef="bd:534139">grund</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="byggja" msd="VNAPP3" lemmaRef="bd:518965">byggja</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="verk" msd="SFSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="ætlan" msd="SFSAar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygg" msd="SFSAar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="starv" msd="SNSDar" lemmaRef="bd:537306">starvs</w>
+            <w lemma="fólk" msd="SNSDar" lemmaRef="bd:515066">fólki</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">Øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="umbyggja" msd="VNAPP3" lemmaRef="bd:554108">umbyggja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nútíð" msd="DNd" lemmaRef="bd:532942">nútíðar</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="egin" msd="APSMPA" lemmaRef="bd:581131">egnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="APSMPA" lemmaRef="bd:549594">leigaðar</w>
+            <w lemma="bygningur" msd="SMPAar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="ar" msd="SMPAar" lemmaRef="bd:576757">ar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egin</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="sín" msd="PEN3SD" join="right" lemmaRef="bd:513755">sínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="somuleiðis" msd="DNd" lemmaRef="bd:587478">somuleiðis</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="starvsfólk" msd="SNSNAr" lemmaRef="bd:517063">starvsfólkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="gera" msd="VNAPS3" join="right" lemmaRef="bd:575738">ger</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="byggivirki" msd="SNPNar">Byggivirki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="virki" msd="SNPNar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="grund" msd="SNSAar" lemmaRef="bd:534139">grund</w>
+            <w lemma="stykki" msd="SNSAar" join="right" lemmaRef="bd:530126">stykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="grundstykki" msd="SNSAar" join="right" lemmaRef="bd:529956">grundstykki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íogn" msd="SMPDAr" join="right">íogn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ar" msd="SNPDAr" lemmaRef="bd:576757">ar</w>
+            <w lemma="unum" msd="SNPDAr">unum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="íognar" msd="APSNSD">íognar</w>
+            <w lemma="felag" msd="SNSDar" lemmaRef="bd:535493">felagi</w>
+            <w lemma="eiga" msd="VNAPS3" join="right" lemmaRef="bd:576382">eigur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="byggja" msd="VNAPP3" join="right" lemmaRef="bd:518965">byggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="byggja" msd="VIAtnp" lemmaRef="bd:518965">byggja</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nútíð" msd="DNd" lemmaRef="bd:532942">nútíðar</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="íbúð" msd="SFSAar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="handhavi" msd="SMSDar" join="right" lemmaRef="bd:545718">handhava</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="íog" msd="SFSDar" join="left">íog</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nara" msd="DNC">nara</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="íbúð" msd="SFSAar" join="right" lemmaRef="bd:536754">íbúð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vøgga" msd="SFSAar" lemmaRef="bd:524131">vøggu</w>
+            <w lemma="stova" msd="SFSAar" join="right" lemmaRef="bd:523214">stovu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barna" msd="SMPGar" lemmaRef="bd:551043">barna</w>
+            <w lemma="garður" msd="SMSAar" join="right" lemmaRef="bd:569987">garð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frítíð" msd="Adegnc" lemmaRef="bd:534015">frítíðar</w>
+            <w lemma="heim" msd="SNSAar" join="right" lemmaRef="bd:515270">heim</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="feria" msd="SFSAar" lemmaRef="bd:519895">feriu</w>
+            <w lemma="hús" msd="SNSAar" join="right" lemmaRef="bd:527779">hús</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="summar" msd="APSNPA" lemmaRef="bd:571712">summar</w>
+            <w lemma="hús" msd="SNPAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PINpSA" lemmaRef="bd:555432">tílíkt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="starv" msd="SNSGar" lemmaRef="bd:537306">starvs</w>
+            <w lemma="fólk" msd="SNPAar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="arbeið" msd="SNSDar" lemmaRef="bd:570905">arbeiðs</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hand" msd="SMSGar" join="left" lemmaRef="bd:534180">hand</w>
+            <w lemma="verkur" msd="SMSGar" lemmaRef="bd:569025">verks</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="ætlan" msd="SFSGar" lemmaRef="bd:536752">ætlanar</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="verk" msd="SNSNar" join="left" lemmaRef="bd:517602">verk</w>
+            <w lemma="frøðingur" msd="SFPGar" join="right" lemmaRef="bd:539470">frøðinga</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ark" msd="SNPGar" join="right" lemmaRef="bd:537432">arki</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="16" msd="NOgnc">16</w>
+            <w lemma="tekkja" msd="SFPGar" lemmaRef="bd:554126">tekta</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nýur" msd="APSFSA" lemmaRef="bd:563148">ný</w>
+            <w lemma="bygging" msd="SFSAar" join="right" lemmaRef="bd:524628">bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nútíð" msd="DNd" lemmaRef="bd:532942">nútíðar</w>
+            <w lemma="gera" msd="SFSAar" join="right" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="CS" lemmaRef="bd:513708">av</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dráttur" msd="SMSDar" lemmaRef="bd:567638">dráttar</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="nýur" msd="APSFSA" lemmaRef="bd:563148">ný</w>
+            <w lemma="bygging" msd="SFSAar" join="right" lemmaRef="bd:524628">bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="út" msd="SNSAar" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="vegan" msd="SNSAar">vegan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rakstur" msd="SMSAar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sovorðin" msd="APSMSD" lemmaRef="bd:582466">sovorðnum</w>
+            <w lemma="bygningur" msd="SMSDar" lemmaRef="bd:538967">bygning</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bygging" msd="SFSAAr" join="right" lemmaRef="bd:524628">byggingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vøra" msd="SFPAar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="leiða" msd="VNAPS3" lemmaRef="bd:553641">leiðir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="út" msd="SFSDar" lemmaRef="bd:587572">út</w>
+            <w lemma="tøka" msd="SFSDar" lemmaRef="bd:523802">tøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="grót" msd="SNSDar" lemmaRef="bd:518178">gróti</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="grót" msd="APSNSD" lemmaRef="bd:518178">grót</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="timbur" msd="SNSDar" lemmaRef="bd:529777">timbri</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="timbur" msd="SNSDar" lemmaRef="bd:529777">timbur</w>
+            <w lemma="handil" msd="SMSDar" lemmaRef="bd:567172">handli</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="persónligur" msd="APWNSD" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="arbeiði" msd="SNSDAr" lemmaRef="bd:571970">arbeiðinum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hand" msd="SMSDAr" lemmaRef="bd:534180">hand</w>
+            <w lemma="havi" msd="SMSDAr" lemmaRef="bd:545736">havanum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="íognari" msd="SMSDAr" join="both" lemmaRef="bd:548584">íognaranum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSAAr" lemmaRef="bd:524628">bygging</w>
+            <w lemma="ina" msd="SFSDAr">ina</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc">1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="vinnugrein" msd="SFSAAr" lemmaRef="bd:576701">vinnugreinina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">nær</w>
+            <w lemma="knýta" msd="LSNSN" lemmaRef="bd:553612">knýtt</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="hon" msd="PPF3SD" lemmaRef="bd:513683">henni</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="snikkaraarbeiði" msd="SNSNar">Snikkaraarbeiði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="timburarbeiði" msd="SNSNar" lemmaRef="bd:573051">timburarbeiði</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hoyra" msd="VIAtnp" lemmaRef="bd:553379">hoyra</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="handhavi" msd="SMSNAr" lemmaRef="bd:545718">handhavin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="íognari" msd="SMSNAr" join="both" lemmaRef="bd:548584">íognarin</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fremja" msd="VNAPS3" lemmaRef="bd:554157">fremur</w>
+            <w lemma="samsvar" msd="Adegnc" join="right" lemmaRef="bd:537009">samsvar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anda" msd="APeNSA" lemmaRef="bd:549434">andi</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fremmandur" msd="Adegnc" lemmaRef="bd:579142">fremmanda</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útlærdur" msd="LSMSN" lemmaRef="bd:579249">útlærdur</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="vinnugrein" msd="SFSAar" lemmaRef="bd:576701">vinnugrein</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="T" msd="TS">T</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="múrari" msd="SMSDar" join="right" lemmaRef="bd:546722">múrara</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="timb" msd="SNSDar">timb</w>
+            <w lemma="urarbeið" msd="SNSDar" join="right">urarbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="handhavi" msd="SMSNAr" lemmaRef="bd:545718">handhavin</w>
+            <w lemma="fremja" msd="VNAPS3" lemmaRef="bd:554157">fremur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egin</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="fremja" msd="VNAPS3" lemmaRef="bd:554157">fremur</w>
+            <w lemma="múrari" msd="SMSAar" join="right" lemmaRef="bd:546722">múrara</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="timburarbeiði" msd="SNSAar" lemmaRef="bd:573051">timburarbeiði</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fremmandur" msd="Adegnc" lemmaRef="bd:579142">fremmanda</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hús" msd="SNPDar" lemmaRef="bd:527779">húsum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">Avgjald</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="starv" msd="SNSNAr" lemmaRef="bd:537306">starvs</w>
+            <w lemma="fólk" msd="SNSNAr" lemmaRef="bd:515066">fólkið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="gera" msd="VNAPS3" join="right" lemmaRef="bd:575738">ger</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="falla" msd="VNAPS3" lemmaRef="bd:576422">fellur</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fak" msd="SNSAAr" lemmaRef="bd:514840">fak</w>
+            <w lemma="øki" msd="SNSAAr" lemmaRef="bd:530226">økið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="byggja" msd="APWMSD" lemmaRef="bd:518965">byggi</w>
+            <w lemma="harri" msd="SMSDAr" lemmaRef="bd:513802">harranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="starv" msd="SNSDAr" join="right" lemmaRef="bd:537306">starvs</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="fólk" msd="SNSDAr" lemmaRef="bd:515066">fólkinum</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6.2.1" msd="NOgnc" join="right">6.2.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-skyldugur" msd="TS">Mvg-skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="Avgjaldsskylduga" msd="APWNSN">Avgjaldsskylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RMPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="arbeiðstæn" msd="SMPDar" join="right">arbeiðstæn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="astum" msd="SMPDar">astum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanligur" msd="APWMSN" lemmaRef="bd:556584">vanligi</w>
+            <w lemma="søluprísur" msd="SMSNAr" lemmaRef="bd:566662">søluprísurin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virkja" msd="SNSDAr" lemmaRef="bd:554057">virk</w>
+            <w lemma="inum" msd="SNSDAr">inum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="sam" msd="Adegnc">sam</w>
+            <w lemma="svara" msd="Adegnc" lemmaRef="bd:551385">svarandi</w>
+            <w lemma="lating" msd="SFSAar">lating</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privat</w>
+            <w lemma="an" msd="APSMSA" lemmaRef="bd:576756">an</w>
+            <w lemma="byggiharri" msd="SMSAar" lemmaRef="bd:544903">byggiharra</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="finna" msd="VNMPS3" lemmaRef="bd:575902">Finst</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="sovorðin" msd="APSFSN" lemmaRef="bd:582466">sovorðin</w>
+            <w lemma="søla" msd="SFSNar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="prísur" msd="SMSAar" join="right" lemmaRef="bd:566661">prísur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rokn" msd="SMSAar" join="right">rokn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aðan" msd="PIMpSA">aðan</w>
+            <w lemma="søluprísur" msd="SMSAar" join="right" lemmaRef="bd:566662">søluprís</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="útreiðsla" msd="SFPAar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avgjald" msd="SNSGar" join="right" lemmaRef="bd:537438">avgjalds</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APWNSA" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">kom</w>
+            <w lemma="anda" msd="APWNSD" lemmaRef="bd:549434">andi</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6.2.2" msd="NOgnc" join="right">6.2.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">Nær</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="rokna" msd="VIMtnp" join="right" lemmaRef="bd:550959">roknast</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="arbeiðstænasta" msd="SFPNar" join="right">arbeiðstænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="gera" msd="VNAPS3" join="right" lemmaRef="bd:575738">ger</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RNSND" lemmaRef="bd:587908">tað</w>
+            <w lemma="tilfar" msd="SNSNar" join="right" lemmaRef="bd:518744">tilfar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hesin" msd="PDFpPA" join="right" lemmaRef="bd:587854">hesar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSGar" lemmaRef="bd:537638">gjalds</w>
+            <w lemma="skyldugur" msd="APWFSA" lemmaRef="bd:554317">skyldugu</w>
+            <w lemma="søla" msd="SFSAAr" lemmaRef="bd:523417">søluna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="ár" msd="SNSGar" lemmaRef="bd:517748">árs</w>
+            <w lemma="fjórðingur" msd="SMSDar" join="right" lemmaRef="bd:539377">fjórðingi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tæn" msd="SFSNAr">tæn</w>
+            <w lemma="astur" msd="SFSNar">astur</w>
+            <w lemma="nar" msd="SMPNar">nar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="rokning" msd="SFSDAr" lemmaRef="bd:525674">rokning</w>
+            <w lemma="in" msd="SFSDAr">in</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="sa" msd="DNd" join="right">sa</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="tt" msd="DNd">tt</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="út" msd="VIAtnp" lemmaRef="bd:587572">út</w>
+            <w lemma="seta" msd="VIMtnp" join="right" lemmaRef="bd:518954">setast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="bygningur" msd="SMPNAr" lemmaRef="bd:538967">bygning</w>
+            <w lemma="arnir" msd="SMPNAr">arnir</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="taka" msd="LSMPN" lemmaRef="bd:576131">tiknir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nýtur" msd="SFSAar" join="right" lemmaRef="bd:555773">nýts</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="lu" msd="SFSAar" join="right">lu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="ársfjórð" msd="SMSAar">ársfjórð</w>
+            <w lemma="ing" msd="SMSAar">ing</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSGar" lemmaRef="bd:517748">árs</w>
+            <w lemma="fjórð" msd="SMSAar">fjórð</w>
+            <w lemma="ing" msd="SMSAar">ing</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="enda" msd="APSFSD" lemmaRef="bd:553753">enda</w>
+            <w lemma="ligari" msd="APSFSD">ligari</w>
+            <w lemma="út" msd="SFSDar" lemmaRef="bd:587572">út</w>
+            <w lemma="javn" msd="SFSDar">javn</w>
+            <w lemma="ing" msd="SFSDar">ing</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="liðugur" msd="APSNSN" lemmaRef="bd:561497">liðugt</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6.2.3" msd="NOgnc" join="right">6.2.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Keyps-mvg" msd="SNSNar">Keyps-mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="innganga" msd="Adegnc" join="left" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">Avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="keypa" msd="LSNSN" lemmaRef="bd:553478">keypt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bygg" msd="SFSAAr" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ingina" msd="SFSAAr" join="right">ingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hand" msd="SMSNAr" lemmaRef="bd:534180">hand</w>
+            <w lemma="havi" msd="SMSNAr" lemmaRef="bd:545736">havin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="starvsfólk" msd="SNSNAr" lemmaRef="bd:517063">starvsfólkið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virki</w>
+            <w lemma="num" msd="SNSDAr">num</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="innan" msd="DGd" join="left" lemmaRef="bd:513711">innan</w>
+            <w lemma="vinnugrein" msd="SFSAAr" lemmaRef="bd:576701">vinnugreinina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563833">viðkomandi</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nýta" msd="VNAPS3" join="right" lemmaRef="bd:553611">nýtir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innganga" msd="Adegnc" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">Avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="handverksvirki" msd="SNPDar">handverksvirkjum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSAAr" lemmaRef="bd:524628">bygging</w>
+            <w lemma="ina" msd="SFSDAr" join="right">ina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="SNSNar" lemmaRef="bd:513708">av</w>
+            <w lemma="gj" msd="SNSDar">gj</w>
+            <w lemma="aldur" msd="SNSNar" lemmaRef="bd:578703">ald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hand" msd="SNSGar" lemmaRef="bd:534180">hand</w>
+            <w lemma="verk" msd="SNSGar" lemmaRef="bd:517602">verks</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TT">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="entrepris" msd="SFSNar" join="left">entrepris</w>
+            <w lemma="ur" msd="SFSNar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSNSN" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="virki" msd="SNPDar" join="right" lemmaRef="bd:530198">virkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="ímóti" msd="DGd" lemmaRef="bd:513718">ímóti</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="gangur" msd="SMSDar" lemmaRef="bd:531563">gang</w>
+            <w lemma="andi" msd="SMSDar" lemmaRef="bd:513785">andi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="17" msd="NOgnc">17</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">Hinvegin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="rind" msd="VIMtnp">rind</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sovorðin" msd="APSNSD" lemmaRef="bd:582466">sovorðnum</w>
+            <w lemma="hand" msd="SMSGar" lemmaRef="bd:534180">hand</w>
+            <w lemma="verkur" msd="SMSGar" lemmaRef="bd:569025">verks</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="far" msd="SNSDar" join="right" lemmaRef="bd:577177">fari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="framur" msd="DNd" lemmaRef="bd:562846">framt</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hand" msd="SMSNAr" lemmaRef="bd:534180">hand</w>
+            <w lemma="verka" msd="SMSNAr" lemmaRef="bd:550099">verkarin</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="entre" msd="SMSNar" join="both">entre</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="prenør" msd="SMSNar">prenør</w>
+            <w lemma="ur" msd="SFSNar" join="right" lemmaRef="bd:576765">urin</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">lat</w>
+            <w lemma="ar" msd="SMSAar" lemmaRef="bd:576757">arin</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6.3" msd="NOgnc" join="right">6.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="umvæling" msd="SFSNar" lemmaRef="bd:526282">Umvæling</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahald" msd="SNSNar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="allur" msd="PINpPN" join="right" lemmaRef="bd:587907">Øll</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="umvæla" msd="VNAPP3" lemmaRef="bd:553265">umvæla</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="líkur" msd="DNd" join="right" lemmaRef="bd:555418">líka</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="halda" msd="VNAPP3" lemmaRef="bd:576164">halda</w>
+            <w lemma="egin" msd="APSFPA" lemmaRef="bd:581131">egnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leig" msd="VMAtP2">leig</w>
+            <w lemma="aðar" msd="PIMpSA">aðar</w>
+            <w lemma="bygnin" msd="SMSAAr">bygnin</w>
+            <w lemma="gar" msd="VNAPP3">gar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="samla" msd="LSNSA" lemmaRef="bd:550483">samlað</w>
+            <w lemma="virði" msd="SNSAar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="høgur" msd="ACSNSN" lemmaRef="bd:555859">hægri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma=".000" msd="NOgnc">.000</w>
+            <w lemma="kr" msd="TS" join="right">kr</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="NCNSD" lemmaRef="bd:530546">einum</w>
+            <w lemma="ár" msd="SNSDar" join="right" lemmaRef="bd:517748">ári</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="nar" msd="SFPAar">nar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygg" msd="SFSAar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nútíð" msd="DNd" lemmaRef="bd:532942">nútíðar</w>
+            <w lemma="gera" msd="SFSAar" lemmaRef="bd:575738">gerð</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="av" msd="SNSNar" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">kom</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="starv" msd="SNSGar" lemmaRef="bd:537306">starvs</w>
+            <w lemma="fólk" msd="SNPNar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hans</w>
+            <w lemma="ar" msd="SMSGar" lemmaRef="bd:576757">ara</w>
+            <w lemma="gera" msd="VNAPP3" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="far" msd="SNSDar" join="right" lemmaRef="bd:577177">fari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="arbeið" msd="SNSAAr" lemmaRef="bd:570905">arbeið</w>
+            <w lemma="ið" msd="SNSAAr" join="right" lemmaRef="bd:513697">ið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="jbr" msd="TS">jbr</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma=".1" msd="NOgnc">.1</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">Upp</w>
+            <w lemma="hædd" msd="SFSNAr" lemmaRef="bd:534305">hæddin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="áseta" msd="LSFSN" lemmaRef="bd:576366">ásett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="van" msd="APSMSN">van</w>
+            <w lemma="ligi" msd="APWMSN">ligi</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="prísur" msd="SMSNAr" join="right" lemmaRef="bd:566708">prísurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" join="right" lemmaRef="bd:513686">ella</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="sovorðin" msd="APSMSN" lemmaRef="bd:582466">sovorðin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rokna" msd="LSMSN" lemmaRef="bd:550959">roknaður</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="prísur" msd="SMSNar" join="right" lemmaRef="bd:566661">prísur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="reiðsla" msd="SFPAar" lemmaRef="bd:522249">reiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinna" msd="SMSAar" lemmaRef="bd:575908">vinn</w>
+            <w lemma="ing" msd="SMSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ganga" msd="VNAPP3" lemmaRef="bd:576001">ganga</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSGar" lemmaRef="bd:537638">gjalds</w>
+            <w lemma="skyldugur" msd="APWNSA" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="koma" msd="Adegnc" lemmaRef="bd:576176">komandi</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">Skrásett</w>
+            <w lemma="virki" msd="SNSNar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="umvæla" msd="VNAPS3" lemmaRef="bd:553265">umvælir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahalda" msd="VNAPS3" lemmaRef="bd:576148">viðlíkaheldur</w>
+            <w lemma="egin" msd="APSMPA" lemmaRef="bd:581131">egnar</w>
+            <w lemma="bygningur" msd="SMPAar" join="right" lemmaRef="bd:538967">bygningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSG" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="keypsmvg" msd="SNPAar">keypsmvg</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="frádráttarrættur" msd="SMSAar">frádráttarrætt</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t" msd="TS">t</w>
+            <w lemma=".d" msd="TS">.d</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="íbúð" msd="SFSNar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="handhavi" msd="SMSDar" lemmaRef="bd:545718">handhava</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="leiga" msd="VIAtnp" lemmaRef="bd:549594">leiga</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avgjaldsskyldugum" msd="APSFPD">avgjaldsskyldugum</w>
+            <w lemma="tænast" msd="SFPDar" join="right">tænast</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="um" msd="SFPDar" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nevna" msd="LWNSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="leiða" msd="VNAPS3" lemmaRef="bd:553641">leiðir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">Av</w>
+            <w lemma="gjald" msd="SNSDar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="grunda" msd="DNd" lemmaRef="bd:549473">grundaða</w>
+            <w lemma="keyp" msd="SNSGar" join="right" lemmaRef="bd:515578">keyps</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="leiðsla" msd="SFSAar" lemmaRef="bd:521189">leiðslu</w>
+            <w lemma="prísur" msd="SMSAar" lemmaRef="bd:566708">prís</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="uttan" msd="DNd" join="left" lemmaRef="bd:586856">uttan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="g" msd="SNSDar" join="right">g</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="jald" msd="SNSAar" join="right">jald</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="arbeið" msd="SNSNar" lemmaRef="bd:570905">arbeið</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="sam" msd="DNd">sam</w>
+            <w lemma="bært" msd="LSNSN">bært</w>
+            <w lemma="oman" msd="DNd" lemmaRef="bd:586870">oman</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="standur" msd="SMSAar" join="right" lemmaRef="bd:531543">stand</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="anda" msd="DNd" lemmaRef="bd:549434">andi</w>
+            <w lemma="mettur" msd="LSNSN" lemmaRef="bd:561729">mett</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="bygg" msd="SFSAar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nú-tíðar-gera" msd="SFSNar" join="right">nútíðargerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avgjald" msd="SNSNAr" lemmaRef="bd:537438">avgjaldið</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="søluprísur" msd="SMSAAr" lemmaRef="bd:566662">søluprísin</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="18" msd="NOgnc">18</w>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="byggibúning" msd="SFSAar">Byggibúning</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="grundstykki" msd="SNSDar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">Skrásett</w>
+            <w lemma="bygg" msd="SNSNar" join="right" lemmaRef="bd:528483">byggi</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nýgerðarvirki" msd="SNPNar" join="right">nýgerðarvirki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiða" msd="VNAPP3" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygg" msd="SNSDar" lemmaRef="bd:528483">byggi</w>
+            <w lemma="búning" msd="SMSDar" lemmaRef="bd:524651">búning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="drena" msd="VIAtnp" join="both" lemmaRef="bd:550876">drena</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="niður" msd="DNd" lemmaRef="bd:585933">niður</w>
+            <w lemma="høvd" msd="SNSGar" lemmaRef="bd:571794">høvuðs</w>
+            <w lemma="vatn" msd="SNSAar" join="right" lemmaRef="bd:537145">vatn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="leidningur" msd="SMPAar" lemmaRef="bd:540223">leidning</w>
+            <w lemma="ar" msd="SMPAar" lemmaRef="bd:576757">ar</w>
+            <w lemma="o" msd="TS" lemmaRef="bd:514254">o</w>
+            <w lemma=".t" msd="TT">.t</w>
+            <pc lemma="." msd="KE" join="right">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="kloakkir" msd="SFPAar" join="right">kloakkir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vegur" msd="SMPAar" lemmaRef="bd:566866">vegir</w>
+            <w lemma="o" msd="TS" lemmaRef="bd:514254">o</w>
+            <w lemma=".l" msd="TS">.l</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNPD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="grund" msd="SNPDar" lemmaRef="bd:534139">grund</w>
+            <w lemma="stykki" msd="SNPDar" join="right" lemmaRef="bd:530126">stykkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leig" msd="VIMtnp">leig</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSGar" lemmaRef="bd:537638">gjalds</w>
+            <w lemma="skyldugur" msd="APSNPD" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tænast" msd="SFPAar">tænast</w>
+            <w lemma="um" msd="SFPAar" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nevna" msd="LWNSA" lemmaRef="bd:553339">nevnda</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænast" msd="SFPAar">tænast</w>
+            <w lemma="ur" msd="SFPAar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="leiða" msd="VNAPS3" lemmaRef="bd:553641">leiðir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="selja" msd="VNAPS3" lemmaRef="bd:576279">selur</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="anda" msd="APSMSN" lemmaRef="bd:549434">andi</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byggja" msd="SFSDar" lemmaRef="bd:518965">byggi</w>
+            <w lemma="búning" msd="SFSDar" lemmaRef="bd:524651">búning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSFSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="grund" msd="SFSDar" lemmaRef="bd:534139">grund</w>
+            <w lemma="stykkj" msd="SNSDar">stykkj</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="byggja" msd="VIMtnp" lemmaRef="bd:518965">byggjast</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="íbúð" msd="SFSNar" lemmaRef="bd:536754">íbúð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hand" msd="SMSAar" join="right" lemmaRef="bd:534180">hand</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="hav" msd="SNSAar" lemmaRef="bd:576552">hava</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="starvsfólk" msd="SNPAar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="vøgga" msd="SFSAar" lemmaRef="bd:524131">vøggu</w>
+            <w lemma="stov" msd="SFPAar" join="right">stov</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ur" msd="SFPAar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="barna" msd="SMPGar" lemmaRef="bd:551043">barna</w>
+            <w lemma="garður" msd="SMPAar" lemmaRef="bd:569987">garðar</w>
+            <w lemma="frítíð" msd="SMSGar" lemmaRef="bd:534015">frítíðar</w>
+            <w lemma="heim" msd="SNSAar" join="right" lemmaRef="bd:515270">heim</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="feria" msd="SFSAar" lemmaRef="bd:519895">feriu</w>
+            <w lemma="heim" msd="SNSAar" join="right" lemmaRef="bd:515270">heim</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="summar" msd="SNSAar" join="right" lemmaRef="bd:571712">summar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="hús" msd="SNSAar" lemmaRef="bd:527779">hús</w>
+            <w lemma="o" msd="TS" lemmaRef="bd:514254">o</w>
+            <w lemma=".t" msd="TS">.t</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="starvur" msd="Adegnc" lemmaRef="bd:561204">starvs</w>
+            <w lemma="fólk" msd="SNSDar" lemmaRef="bd:515066">fólki</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virkin" msd="SNPDar" lemmaRef="bd:581516">virkin</w>
+            <w lemma="um" msd="SMSDar" lemmaRef="bd:513687">um</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">Avgjald</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vanligur" msd="APWMSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="søla" msd="SMSAAr" lemmaRef="bd:523417">sølu</w>
+            <w lemma="prísur" msd="SMSAAr" lemmaRef="bd:566661">prísin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="sam" msd="Adegnc">sam</w>
+            <w lemma="svar" msd="Adegnc" lemmaRef="bd:518915">svar</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="lata" msd="SFSAar" lemmaRef="bd:576191">lat</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="privatur" msd="APSMSA" lemmaRef="bd:560948">privat</w>
+            <w lemma="an" msd="APSMSA" lemmaRef="bd:576756">an</w>
+            <w lemma="byggja" msd="SMSAar" lemmaRef="bd:518965">byggi</w>
+            <w lemma="harri" msd="SMSAar" lemmaRef="bd:513802">harra</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="finna" msd="VNMPS3" lemmaRef="bd:575902">Finst</w>
+            <w lemma="eingin" msd="PIMpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="verða" msd="LSMSN" lemmaRef="bd:576404">vorðin</w>
+            <w lemma="søla" msd="SFSGar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="prísur" msd="SMSNar" join="right" lemmaRef="bd:566661">prísur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="søla" msd="SFSGar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="prísur" msd="SMSAar" join="right" lemmaRef="bd:566708">prísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="reiðsla" msd="SFPAar" lemmaRef="bd:522249">reiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="ganga" msd="VNAPP3" lemmaRef="bd:576001">ganga</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSGar" lemmaRef="bd:537638">gjalds</w>
+            <w lemma="skyldugur" msd="APWNSA" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænast" msd="SFPAar">tænast</w>
+            <w lemma="ur" msd="SFPAar" lemmaRef="bd:576765">ur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="slag" msd="SNSDar" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="avmarking" msd="SFPDar" lemmaRef="bd:524478">avmarkingum</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="standa" msd="VNMPS3" join="right" lemmaRef="bd:576197">stand</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vanligur" msd="APWFPD" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="regla" msd="SFPDAr" lemmaRef="bd:522235">reglunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS">mvg-lógini</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="gjald" msd="SNSAar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="nýta" msd="VNAPS3" lemmaRef="bd:553611">nýtir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeið" msd="SNSAar" lemmaRef="bd:570905">arbeið</w>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byggja" msd="SMSDar" lemmaRef="bd:518965">byggi</w>
+            <w lemma="búning" msd="SMSDar" join="right" lemmaRef="bd:524651">búning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inna" msd="SMSDar" lemmaRef="bd:553957">inn</w>
+            <w lemma="gangur" msd="SMSDar" lemmaRef="bd:531563">gang</w>
+            <w lemma="andi" msd="SMSDar" lemmaRef="bd:513785">andi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSDar" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvboðin" msd="APSNSN" lemmaRef="bd:562709">sjálvboðið</w>
+            <w lemma="skráseta" msd="LSNSN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útleiga" msd="SFSAar">útleigu</w>
+            <w lemma="v" msd="TS">v</w>
+            <w lemma=".m" msd="TS">.m</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSNSD" lemmaRef="bd:561118">fast</w>
+            <w lemma="ar" msd="SNSDar" lemmaRef="bd:576757">ari</w>
+            <w lemma="ogn" msd="SFSDar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="serligur" msd="APSFPN" lemmaRef="bd:556727">serligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dráttur" msd="SMSDar" lemmaRef="bd:567638">dráttar</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="vísa" msd="LSNSN" lemmaRef="bd:553515">Víst</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kunnur" msd="SFSAar" lemmaRef="bd:561661">kunn</w>
+            <w lemma="gera" msd="SFSAar" lemmaRef="bd:575738">gerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvur" msd="APSFSA" join="right" lemmaRef="bd:555235">sjálv</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="boðin" msd="APSFSA" lemmaRef="bd:562711">bodna</w>
+            <w lemma="skráseting" msd="SFSAar" lemmaRef="bd:525877">skráseting</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="útleiga" msd="SFSAar" join="right">útleigu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="siting" msd="SFSAar">siting</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fastur" msd="APSFSD" lemmaRef="bd:561118">fastari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="19" msd="NOgnc">19</w>
+            <w lemma="8" msd="NOgnc" join="right">8</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="virki" msd="SNPNaP" lemmaRef="bd:530198">Virki</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="rokn" msd="SMSAar">rokn</w>
+            <w lemma="skap" msd="SMSAar" lemmaRef="bd:536850">skap</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vør</w>
+            <w lemma="um" msd="SFPDar" lemmaRef="bd:513687">um</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSGar" lemmaRef="bd:537638">gjalds</w>
+            <w lemma="skyldugur" msd="APSNPN" lemmaRef="bd:554317">skyldug</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tænast" msd="SFPAar">tænast</w>
+            <w lemma="um" msd="SFPAar" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="gera" msd="VNAPP3" lemmaRef="bd:575738">gera</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Rokn" msd="SFSNar">Rokn</w>
+            <w lemma="skap" msd="LSFSN" lemmaRef="bd:536850">skap</w>
+            <w lemma="ur" msd="SFSNar" lemmaRef="bd:576765">urin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sam" msd="DNd">sam</w>
+            <w lemma="stundis" msd="DNd">stundis</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="møgu" msd="SMSAar">møgu</w>
+            <w lemma="leikur" msd="SMSAar" lemmaRef="bd:531637">leika</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSAAr" lemmaRef="bd:537638">gjaldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rætta" msd="DNd" lemmaRef="bd:553921">rætt</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="krevja" msd="LSNSN" lemmaRef="bd:554166">kravt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="gjalda" msd="LSNSN" join="right" lemmaRef="bd:576419">goldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="8.1" msd="NOgnc" join="right">8.1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-roknskapur" msd="TS">Mvg-roknskapur</w>
+            <w lemma="Mvgroknskapurin" msd="SMSNAr">Mvgroknskapurin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="annaðhvørt" msd="CI" lemmaRef="bd:577235">annaðhvørt</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="føra" msd="LSMSN" lemmaRef="bd:553403">førdur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APWMSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="handilsroknskapur" msd="SMSAAr">handilsroknskapin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="serur" msd="DNd" lemmaRef="bd:554898">ser</w>
+            <w lemma="stakur" msd="APSFSA" lemmaRef="bd:561159">staka</w>
+            <w lemma="kassi" msd="SMSAar" lemmaRef="bd:569439">kassa</w>
+            <w lemma="bók" msd="SFSAar" join="right" lemmaRef="bd:543216">bók</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="8.2" msd="NOgnc" join="right">8.2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útrokning" msd="SFPNar" lemmaRef="bd:526596">Útrokningar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="CS" lemmaRef="bd:587265">har</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gera" msd="LSNSD" lemmaRef="bd:575738">gjørdum</w>
+            <w lemma="bygg" msd="SNSDar" lemmaRef="bd:528483">byggi</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokn" msd="VIMtnp">rokn</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vanligur" msd="DNd" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="søluprísur" msd="SMSAAr" lemmaRef="bd:566662">søluprísin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virkja" msd="SNPDAr" lemmaRef="bd:554057">virk</w>
+            <w lemma="inum" msd="SNPDAr">inum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="rokn" msd="APSMSA">rokn</w>
+            <w lemma="aðan" msd="PIMpSA">aðan</w>
+            <w lemma="søla" msd="SMSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="prísur" msd="SMSAar" join="right" lemmaRef="bd:566708">prís</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="sundur" msd="DNd" lemmaRef="bd:587484">sundur</w>
+            <w lemma="liða" msd="LSNPN" lemmaRef="bd:552927">liðað</w>
+            <w lemma="ar" msd="VNAPP3" lemmaRef="bd:576757">ar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="rokning" msd="SFPNar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="ar" msd="SFPNar" join="right" lemmaRef="bd:576757">ar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vísa" msd="VNAPP3" join="right" lemmaRef="bd:553515">vísa</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSGar" lemmaRef="bd:537638">gjalds</w>
+            <w lemma="skyldugur" msd="APWNSN" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rokna" msd="LSNSN" join="right" lemmaRef="bd:550959">roknað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skjal" msd="SNSGar" lemmaRef="bd:537265">skjals</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="bygg" msd="SFSAar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">Sum</w>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="nevna" msd="VIMtnp" join="right" lemmaRef="bd:553339">nevnast</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="bygn" msd="SMPNar">bygn</w>
+            <w lemma="ing" msd="SMPNar">ing</w>
+            <w lemma="ar" msd="SMPNar" lemmaRef="bd:576757">ar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="byggja" msd="LSMPN" lemmaRef="bd:518965">bygdir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiga" msd="LSNPN" lemmaRef="bd:549594">leigað</w>
+            <w lemma="grund" msd="SNSAar" lemmaRef="bd:534139">grund</w>
+            <w lemma="stykki" msd="SNSAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="út" msd="DGd" lemmaRef="bd:587572">út</w>
+            <w lemma="leiga" msd="SFSAar" join="right" lemmaRef="bd:521183">leigu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="sundur" msd="DNd" lemmaRef="bd:587484">sundur</w>
+            <w lemma="liða" msd="LWFPN" lemmaRef="bd:552927">liðaðu</w>
+            <w lemma="upp" msd="SFPNar" lemmaRef="bd:587517">upp</w>
+            <w lemma="lús" msd="SFPNar" lemmaRef="bd:529180">lýs</w>
+            <w lemma="ingar" msd="SFPNar">ingar</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skjal" msd="SNSGar" lemmaRef="bd:537265">skjals</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="bygg" msd="SFSAar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="kostprísur" msd="SMSNar">Kostprísur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tilfar" msd="SNSAar" lemmaRef="bd:518744">tilfar</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="byggiarbeiði" msd="SNSAar" join="right">byggiarbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="lønarútreiðsla" msd="SFPNar">lønarútreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tal" msd="SNSAar" lemmaRef="bd:537360">tal</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tími" msd="SMPDar" join="right" lemmaRef="bd:513769">tímum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="nýta" msd="VUAtnp" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="verk" msd="SFSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="ætlan" msd="SFSAar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygging" msd="SFSAar" join="right" lemmaRef="bd:524628">bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="handhavi" msd="SMSDar" lemmaRef="bd:545718">handhava</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="upplýsing" msd="SFSNar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tal" msd="SNSAar" lemmaRef="bd:537360">tal</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tími" msd="SMPDar" lemmaRef="bd:513769">tímum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="verkætlan" msd="SFSAar" lemmaRef="bd:536591">verkætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygging" msd="SFSAar" join="right" lemmaRef="bd:524628">bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="byggiarbeiði" msd="SNSDar" join="right">byggiarbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" join="right" lemmaRef="bd:575738">gjørt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="nýtsla" msd="SFSNar" lemmaRef="bd:521900">nýtsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="til" msd="SNSDar" lemmaRef="bd:577073">til</w>
+            <pc lemma="­" msd="KO">­</pc>
+            <w lemma="far" msd="SNSDar" lemmaRef="bd:577177">fari</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="virki" msd="SNSDAr" lemmaRef="bd:530198">virkinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útreiðsla" msd="SFPNar" lemmaRef="bd:524340">útreiðslur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="innrætta" msd="VIAtnp" lemmaRef="bd:552663">innrætta</w>
+            <w lemma="arbeiðspláss" msd="SNPAar" join="right" lemmaRef="bd:570264">arbeiðspláss</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">tey</w>
+            <w lemma="prosentískoyti" msd="SNPAar">prosentískoyti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tilfar" msd="SNSAar" lemmaRef="bd:518744">tilfar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lønarútreiðsl" msd="SFPAar">lønarútreiðsl</w>
+            <w lemma="ur" msd="SFPAar" lemmaRef="bd:576765">ur</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="felagsútreiðsla" msd="SFPAar">felagsútreiðslur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="8.3" msd="NOgnc" join="right">8.3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppseting" msd="SFSNar" lemmaRef="bd:526344">Uppseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">Orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="serligur" msd="APSFPD" lemmaRef="bd:556727">serligum</w>
+            <w lemma="regla" msd="SFPDar" join="right" lemmaRef="bd:522235">reglum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gald" msd="Adegnc">gald</w>
+            <w lemma="anda" msd="Adegnc" lemmaRef="bd:549434">andi</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSGar" lemmaRef="bd:537638">gjalds</w>
+            <w lemma="útrokning" msd="SFSDar" lemmaRef="bd:526596">útrokning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNPDar" join="right" lemmaRef="bd:530198">virkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="byggja" msd="VNAPP3" lemmaRef="bd:518965">byggja</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokn" msd="SFSAar">rokn</w>
+            <w lemma="ing" msd="SFSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="bygg" msd="SFSAar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="føra" msd="VIMtnp" lemmaRef="bd:553403">før</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="sundur" msd="DNd" lemmaRef="bd:587484">sundur</w>
+            <w lemma="liða" msd="LSMSN" lemmaRef="bd:552927">liðaður</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">roknskapur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="ársfjórðingur" msd="SMSAar" join="right" lemmaRef="bd:542264">ársfjórðing</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">Roknskapurin</w>
+            <w lemma="eiga" msd="VNAPS3" lemmaRef="bd:576382">eigur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="møgu" msd="APSNSA">møgu</w>
+            <w lemma="ligt" msd="APSNSA">ligt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" lemmaRef="bd:551005">kanna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSGar" lemmaRef="bd:537638">gjalds</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="rokning" msd="SFSAAr" lemmaRef="bd:525674">rokning</w>
+            <w lemma="ina" msd="SFSAAr" join="right">ina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">roknskapurin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="føra" msd="LSMSN" join="right" lemmaRef="bd:553403">førdur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="serligur" msd="APSNSN" lemmaRef="bd:556727">serligt</w>
+            <w lemma="atlit" msd="SNSNar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="hava" msd="VIMtnp" lemmaRef="bd:576399">havast</w>
+            <w lemma="til" msd="DGd" join="right" lemmaRef="bd:513705">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgjaldsskylda" msd="SFSNAr">avgjaldsskyldan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="nevna" msd="LWFSA" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="bygg" msd="SFSAar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="verkætlan" msd="SFSDar" lemmaRef="bd:536591">verkætlan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygging" msd="SFSAar" join="right" lemmaRef="bd:524628">bygging</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sjálvur" msd="APSNSN" lemmaRef="bd:555235">sjálvt</w>
+            <w lemma="gera" msd="VNAPS3" join="right" lemmaRef="bd:575738">ger</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tilfar" msd="SNSNar" join="right" lemmaRef="bd:518744">Tilfar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiði" msd="SNSAar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="hand" msd="SMSGar" lemmaRef="bd:534180">hand</w>
+            <w lemma="verkur" msd="SMSGar" lemmaRef="bd:569025">verks</w>
+            <w lemma="virki" msd="SNPDar" lemmaRef="bd:530198">virkjum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bygging" msd="SFSAAr" join="right" lemmaRef="bd:524628">byggingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hand" msd="SMSGar" lemmaRef="bd:534180">hand</w>
+            <w lemma="verkur" msd="SMSGar" lemmaRef="bd:569025">verks</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="entreprisur" msd="SMPNar" join="both">entreprisur</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="virki" msd="SNPDar" join="right" lemmaRef="bd:530198">virkjum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="leiðis" msd="DNd">leiðis</w>
+            <w lemma="bók" msd="VIMtnp" lemmaRef="bd:543216">bók</w>
+            <w lemma="ast" msd="VIMtnp">ast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rokn" msd="SNSDAr">rokn</w>
+            <w lemma="skap" msd="SNSDAr" lemmaRef="bd:536850">skap</w>
+            <w lemma="inum" msd="SNPDAr" join="right">inum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSNar" lemmaRef="bd:537638">gjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slík</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="til" msd="SNSDar" lemmaRef="bd:577073">til</w>
+            <w lemma="far" msd="SNSDar" lemmaRef="bd:577177">fari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="entre" msd="SMPDar">entre</w>
+            <w lemma="prisum" msd="SMPDar">prisum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inna" msd="Adegnc" lemmaRef="bd:553957">inn</w>
+            <w lemma="gangur" msd="Adegnc" lemmaRef="bd:531563">gang</w>
+            <w lemma="anda" msd="DNd" lemmaRef="bd:549434">andi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSDar" join="right" lemmaRef="bd:537638">gjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="gjald" msd="SNSGar" lemmaRef="bd:537638">gjalds</w>
+            <w lemma="rokning" msd="SFSDar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="bygg" msd="SFSAar" lemmaRef="bd:528483">bygg</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokn" msd="SFSAar">rokn</w>
+            <w lemma="ing" msd="SFSAar">ing</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="ár" msd="SNSGar" lemmaRef="bd:517748">árs</w>
+            <w lemma="fjórðingur" msd="SMSAar" lemmaRef="bd:539377">fjórðing</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SMSGar" lemmaRef="bd:517748">árs</w>
+            <w lemma="fjórð" msd="SMSAar">fjórð</w>
+            <w lemma="ing" msd="SMSAar" join="right">ing</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DNd" lemmaRef="bd:586850">á</w>
+            <w lemma="nýta" msd="DNd" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="far" msd="SNSAar" lemmaRef="bd:577177">fari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="reiðsla" msd="SFPDar" lemmaRef="bd:522249">reiðslum</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sam" msd="SNSDar">sam</w>
+            <w lemma="band" msd="SNSDar" lemmaRef="bd:527813">bandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="arbeið" msd="SFPAar" lemmaRef="bd:570905">arbeiðs</w>
+            <w lemma="tænast" msd="SFPAar">tænast</w>
+            <w lemma="ur" msd="SFPAar" join="right" lemmaRef="bd:576765">ur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="gera" msd="LSNPN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="ar" msd="APSFPN" lemmaRef="bd:576757">ar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PIMpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="ársfjórðingur" msd="SMSDar" lemmaRef="bd:542264">ársfjórðingi</w>
+            <w lemma="skráseta" msd="VNMPP3" join="right" lemmaRef="bd:576367">skrásetast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="8.4" msd="NOgnc" join="right">8.4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dømi" msd="SNSNar" lemmaRef="bd:572116">Dømi</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mvg-uppgerð" msd="TS">mvg-uppgerð</w>
+            <w lemma="talva" msd="SFSNAr" lemmaRef="bd:523447">Talvan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="nærri" msd="ASWFSD" lemmaRef="bd:586805">næstu</w>
+            <w lemma="síða" msd="SFSDar" lemmaRef="bd:523376">síðu</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="dømi" msd="SNSAar" lemmaRef="bd:572116">dømi</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meir</w>
+            <w lemma="virðisgjald" msd="SNSNar">virðisgjald</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bygging" msd="SFSAar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fremmandur" msd="Adegnc" lemmaRef="bd:579142">fremmanda</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útleigan" msd="APSMSA" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="nýtsla" msd="SFSAar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" join="right" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tilfar" msd="SNSDar" join="right" lemmaRef="bd:518744">tilfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">keypir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="undirveitari" msd="SMPAar" lemmaRef="bd:548258">undirveitarar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bygging" msd="SFSDAr" join="right" lemmaRef="bd:524628">byggingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="amboðsnýtsla" msd="SFSNar">Amboðsnýtsla</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útreiðsla" msd="SFPDar" lemmaRef="bd:524340">útreiðslum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="amboð" msd="SNPAar" lemmaRef="bd:571104">amboð</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="rakstrargøgn" msd="SFSAar" join="both" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="gravmaskina" msd="SFSAar">gravmaskina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="krani" msd="SMSNar" join="right" lemmaRef="bd:546169">krani</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="almennur" msd="APSNPA" lemmaRef="bd:561652">almenn</w>
+            <w lemma="gjald" msd="SNSAar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="frítíðarløn" msd="SFSAar" join="right" lemmaRef="bd:534016">frítíðarløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="aM-gjald" msd="SNSAar" join="right">AM-gjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ALS" msd="SgncaP">ALS</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="søluprísur" msd="SMSNar" lemmaRef="bd:566662">Søluprísur</w>
+            <w lemma="minus" msd="SNSNar" lemmaRef="bd:570291">minus</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1.430.000-250.000" msd="NOgnc" join="both">1.430.000-250.000</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="1.180.000" msd="NOgnc">1.180.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="grundstykki" msd="SNSNar" lemmaRef="bd:529956">grundstykki</w>
+            <w lemma="Sølu-mvg" msd="SFSNaP">Sølu-mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1.180.000" msd="NOgnc" join="left">1.180.000</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="295.000" msd="NOgnc">295.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="315.000" msd="NOgnc" join="left">315.000</w>
+            <pc lemma="x" msd="KE">x</pc>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="78.750" msd="NOgnc">78.750</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="225.000" msd="NOgnc" join="left">225.000</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
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+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="Keyps-mvg" msd="F">Keyps-mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="690.000" msd="NOgnc" join="left">690.000</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="172.500" msd="NOgnc">172.500</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="90.000" msd="NOgnc" join="left">90.000</w>
+            <w lemma="x" msd="TT">x</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="22.500" msd="NOgnc">22.500</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="90.000" msd="NOgnc" join="left">90.000</w>
+            <w lemma="x" msd="TS">x</w>
+            <w lemma="25" msd="NOgnc" join="right">25</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="22.500" msd="NOgnc">22.500</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="gjalda" msd="VIAtnp" lemmaRef="bd:576419">gjalda</w>
+            <w lemma="122.500" msd="NOgnc">122.500</w>
+            <w lemma="56.250" msd="NOgnc">56.250</w>
+            <w lemma="33.750" msd="NOgnc">33.750</w>
+            <w lemma="undirveitari" msd="SMPNar" lemmaRef="bd:548258">Undirveitarar</w>
+            <w lemma="600.000" msd="NOgnc">600.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="600.000" msd="NOgnc">600.000</w>
+            <w lemma="600.000" msd="NOgnc">600.000</w>
+            <w lemma="tilfar" msd="SNSNar" lemmaRef="bd:518744">Tilfar</w>
+            <w lemma="90.000" msd="NOgnc">90.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="90.000" msd="NOgnc">90.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="90.000" msd="NOgnc">90.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="2" msd="NOgnc" join="both">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="45.000" msd="NOgnc">45.000</w>
+            <w lemma="135.000" msd="NOgnc">135.000</w>
+            <w lemma="45.000" msd="NOgnc">45.000</w>
+            <w lemma="135.000" msd="NOgnc">135.000</w>
+            <w lemma="amboðsnýtsla" msd="SFSNar">Amboðsnýtsla</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <pc lemma="%" msd="KO" join="left">%</pc>
+            <w lemma="25.000" msd="NOgnc">25.000</w>
+            <w lemma="75.000" msd="NOgnc">75.000</w>
+            <w lemma="25.000" msd="NOgnc">25.000</w>
+            <w lemma="75.000" msd="NOgnc">75.000</w>
+            <w lemma="25.000" msd="NOgnc">25.000</w>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">Lønir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kostprísur" msd="SMSAar">kostprís</w>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="c" msd="TS" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="40.000" msd="NOgnc">40.000</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="60.000" msd="NOgnc">60.000</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="60.000" msd="NOgnc">60.000</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="Egi" msd="APWNSN" lemmaRef="bd:514100">Egi</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="30.000" msd="NOgnc">30.000</w>
+            <w lemma="30.000" msd="NOgnc">30.000</w>
+            <w lemma="sjálvst" msd="APSNSN" join="right">sjálvst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinnurekandi" msd="Adegnc" lemmaRef="bd:563770">vinnurekandi</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="50" msd="NOgnc" join="right">50</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="15.000" msd="NOgnc">15.000</w>
+            <w lemma="45.000" msd="NOgnc">45.000</w>
+            <w lemma="15.000" msd="NOgnc">15.000</w>
+            <w lemma="45.000" msd="NOgnc">45.000</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tilfar" msd="SNSNar" join="right" lemmaRef="bd:518744">Tilfar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="315.000" msd="NOgnc">315.000</w>
+            <w lemma="315.000" msd="NOgnc">315.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="225.000" msd="NOgnc">225.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">Upphædd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="915.000" msd="NOgnc">915.000</w>
+            <w lemma="915.000" msd="NOgnc">915.000</w>
+            <w lemma="825.000" msd="NOgnc">825.000</w>
+            <w lemma="søluprísur" msd="SMSNar" lemmaRef="bd:566662">Søluprísur</w>
+            <w lemma="u" msd="TS" join="right">u</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="mvg" msd="TS" join="left">mvg</w>
+            <w lemma="1.430.000" msd="NOgnc">1.430.000</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="1" msd="NOgnc" join="both">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="1.430.000" msd="NOgnc">1.430.000</w>
+            <w lemma="sbrt." msd="TT">sbrt.</w>
+            <w lemma="sáttmáli" msd="SMSAar" lemmaRef="bd:513991">sáttmála</w>
+            <w lemma="dømi" msd="SNSNaP" lemmaRef="bd:572116">DØMI</w>
+            <w lemma="fremmandur" msd="APeFSN" lemmaRef="bd:579142">Fremmanda</w>
+            <w lemma="rokning" msd="SFSNar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">Egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">Egna</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útleigan" msd="APSFSA" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="egin" msd="APSFSA" lemmaRef="bd:581131">egna</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="sáttmáli" msd="SMSNar" lemmaRef="bd:513991">Sáttmáli</w>
+            <w lemma="gera" msd="LSMSN" lemmaRef="bd:575738">gjørdur</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2020" msd="NOgnc">2020</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2020" msd="NOgnc">2020</w>
+            <w lemma="jørð" msd="SNSNar" join="right" lemmaRef="bd:529052">Jørð</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="betongarbeiði" msd="SNSNar">betongarbeiði</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2020" msd="NOgnc">2020</w>
+            <w lemma="15." msd="NOgnc">15.</w>
+            <w lemma="juni" msd="SMSAar" lemmaRef="bd:530650">juni</w>
+            <w lemma="2020" msd="NOgnc">2020</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="apríl" msd="SMSAar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2020" msd="NOgnc">2020</w>
+            <w lemma="byrja" msd="LSNSN" lemmaRef="bd:549807">byrjað</w>
+            <w lemma="20" msd="NOgnc">20</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00265.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00265.xml
new file mode 100644
index 0000000000000000000000000000000000000000..aed6e80b6656aab05c45002d632732239946d9bf
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00265.xml
@@ -0,0 +1,1184 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-fac3eb5ffdaca913" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="796" xml:lang="en">796 words</measure>
+        <measure unit="tokens" quantity="913" xml:lang="en">913 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-fac3eb5ffdaca913</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1456/jersey-skjal-8.pdf?s=jFUJ8qlwEmCyJT7R7tlO9MDQoxw</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="21" />
+          <tagUsage gi="pc" occurs="117" />
+          <tagUsage gi="s" occurs="34" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="796" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">Avtala</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">atgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="javning" msd="SFSAar" lemmaRef="bd:525147">javning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sameindum" msd="APSFPD">sameindum</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">fyritøkum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFSNAr" lemmaRef="bd:536137">stjórnin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">atgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="javning" msd="SFSAar" lemmaRef="bd:525147">javning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sameindum" msd="APSFPD">sameindum</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">fyritøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSDar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samdur" msd="APSNPN" lemmaRef="bd:578766">samd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">Umfataðir</w>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">skattir</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="allýsing" msd="SMPNar" lemmaRef="bd:524430">ALLÝSINGAR</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="ein" msd="RMSNI" join="left" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" join="right" lemmaRef="bd:532202">partur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" join="right" lemmaRef="bd:554166">krevur</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="partur" msd="SMPNar" join="both" lemmaRef="bd:532202">partar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Jersey" msd="SgncaP" join="both">Jersey</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="rættarøki" msd="SNSAAr">rættarøkið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="Jersey" msd="SgncaP">Jersey</w>
+            <w lemma="haruppií" msd="DNd">haruppií</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundanum" msd="DNd" join="right" lemmaRef="bd:587469">rundanum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <w lemma="í" msd="DGd" join="left" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSDar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="ætla" msd="LSMSN" lemmaRef="bd:549302">ætlaður</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesari</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Jersey" msd="SgncaP" join="right">Jersey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fíggja" msd="SMSNAr" join="right" lemmaRef="bd:549744">fíggjar</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilfeingismálaráðharrin" msd="SMSNAr">tilfeingismálaráðharrin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSDar" join="right" lemmaRef="bd:534020">fulltrú</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" join="right" lemmaRef="bd:521189">leiðsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fæfeingi" msd="SNSDar" lemmaRef="bd:529946">fæfeingi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapitalur" msd="SMSDar" join="both" lemmaRef="bd:542714">kapitali</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samur" msd="PIMpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" join="right" lemmaRef="bd:521189">leiðsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fæfeingi" msd="SNSDar" lemmaRef="bd:529946">fæfeingi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapitalur" msd="SNSDar" join="both" lemmaRef="bd:542714">kapitali</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="onkur" msd="PINpSD" lemmaRef="bd:587900">onkrum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="áleggja" msd="LSFPN" lemmaRef="bd:576273">álagdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="báðir" msd="PIFpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="fyritøka" msd="SFPAAr" lemmaRef="bd:520155">fyritøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="handilsligur" msd="APWNPD" lemmaRef="bd:556960">handilsligu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APWNPD" lemmaRef="bd:556661">fíggjarligu</w>
+            <w lemma="samband" msd="SNPDar" join="right" lemmaRef="bd:527997">sambondum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="víkja" msd="VNAPP3" lemmaRef="bd:575833">víkja</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSFPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="fyritøka" msd="SFPAar" join="right" lemmaRef="bd:520155">fyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" join="right" lemmaRef="bd:576399">hevði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">umstøðurnar</w>
+            <w lemma="vera" msd="VNAAP3" join="right" lemmaRef="bd:514174">vóru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" join="right" lemmaRef="bd:514255">men</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verða" msd="LSMSN" lemmaRef="bd:576404">vorðin</w>
+            <w lemma="tilllutaður" msd="LSMSN">tilllutaður</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="íroknaður" msd="LSMPN" lemmaRef="bd:580204">íroknaður</w>
+            <w lemma="vinningur" msd="SMSDAr" lemmaRef="bd:542165">vinninginum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="fyritøka" msd="SFSDAr" lemmaRef="bd:520155">fyritøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="samsvara" msd="DNd" join="right" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="íroknar" msd="VNAPS3">íroknar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinningur" msd="SMSAAr" lemmaRef="bd:542165">vinningin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="íroknaður" msd="LWMSN" lemmaRef="bd:580204">íroknaði</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="fyritøka" msd="SFSDAr" lemmaRef="bd:520155">fyritøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="umstøður" msd="SFPNAr" join="right" lemmaRef="bd:569238">umstøðurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="báðir" msd="PIFpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="fyritøka" msd="SFPAAr" join="right" lemmaRef="bd:520155">fyritøkurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="samur" msd="PIFpPN" join="right" lemmaRef="bd:562852">somu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSFPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="fyritøka" msd="SFPAar" join="right" lemmaRef="bd:520155">fyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hin" msd="PDMpSN" lemmaRef="bd:513757">hin</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="javning" msd="SFSAar" lemmaRef="bd:525147">javning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattaupphædd" msd="SFSDAr" join="right">skattaupphæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="krevja" msd="LSFSN" lemmaRef="bd:554166">kravd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="áseting" msd="SFPAar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="javning" msd="SFSDar" lemmaRef="bd:525147">javning</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">skylda</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="atlit" msd="SNSAar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="viðtøka" msd="SFPDar" lemmaRef="bd:524088">viðtøkum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vanligur" msd="APSFPN" lemmaRef="bd:556584">Vanligar</w>
+            <w lemma="viðtøka" msd="SFPNar" lemmaRef="bd:524088">viðtøkur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="ætla" msd="VNAPS3" lemmaRef="bd:549302">ætlar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="vinningur" msd="SMSAAr" lemmaRef="bd:542165">vinningin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="samsvara" msd="DGd" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="meginregla" msd="SFPDAr" join="right" lemmaRef="bd:521530">meginreglunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="lóggáva" msd="SFSAar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="fyritøka" msd="SFSAAr" lemmaRef="bd:520155">fyritøkuna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="ætla" msd="LWFSA" lemmaRef="bd:549302">ætlaðu</w>
+            <w lemma="fyriskipan" msd="SFSAAr" lemmaRef="bd:534037">fyriskipanina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="góður" msd="APSFSD" lemmaRef="bd:535951">góðari</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="hon" msd="PPF3SD" lemmaRef="bd:513683">henni</w>
+            <w lemma="møguleiki" msd="SMSAAr" lemmaRef="bd:513882">møguleikan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hin" msd="PDFpSA" lemmaRef="bd:513757">hina</w>
+            <w lemma="fyritøka" msd="SFSAAr" lemmaRef="bd:520155">fyritøkuna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="vegur" msd="SMSAAr" lemmaRef="bd:566866">vegin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="hin" msd="PDFpSD" lemmaRef="bd:513757">hinari</w>
+            <w lemma="fyritøka" msd="SFSDAr" lemmaRef="bd:520155">fyritøkuni</w>
+            <w lemma="møguleiki" msd="SMSAAr" lemmaRef="bd:513882">møguleikan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="kunning" msd="SFSDar" join="right" lemmaRef="bd:525238">kunning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="forða" msd="LSMSN" lemmaRef="bd:552974">forðaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ætla" msd="LWFSA" lemmaRef="bd:549302">ætlaðu</w>
+            <w lemma="javning" msd="SFSAAr" join="right" lemmaRef="bd:525147">javningina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">MANNAGONGD</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">AVTALU</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="PPF3SA" join="right" lemmaRef="bd:513683">hana</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hon" msd="PPF3SN" join="right" lemmaRef="bd:513683">hon</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="búfastur" msd="APSFSN" lemmaRef="bd:561116">búføst</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="skráseta" msd="LSFSN" join="both" lemmaRef="bd:576367">skrásett</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="drál" msd="SNSAar" lemmaRef="bd:514694">drál</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNSAAr" lemmaRef="bd:530126">stykkið</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="ígildiskoma" msd="SFSNar">ÍGILDISKOMA</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tríatiundi" msd="APWMSA" lemmaRef="bd:530616">tríatiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">UPPSØGN</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DNd" join="right" lemmaRef="bd:586854">innan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" join="right" lemmaRef="bd:576176">kemur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="seks" msd="NCgnc" lemmaRef="bd:530552">seks</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00266.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00266.xml
new file mode 100644
index 0000000000000000000000000000000000000000..3024010fbc9f490348a38207b0cb37202b609149
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00266.xml
@@ -0,0 +1,2521 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-fb45f235d9dc2789" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="1783" xml:lang="en">1783 words</measure>
+        <measure unit="tokens" quantity="2111" xml:lang="en">2111 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-fb45f235d9dc2789</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks-2.cdn.fo/savn/1762/roknskaparhefti-mvg-roknskapur-í-pdf.pdf?t=20132831&amp;s=TZDNLkeSIh_qnA7tMNMK_pz2zU4</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/1762/roknskaparhefti-mvg-roknskapur-%C3%AD-pdf.pdf?t=20132831&amp;s=TZDNLkeSIh_qnA7tMNMK_pz2zU4</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="16" />
+          <tagUsage gi="pc" occurs="328" />
+          <tagUsage gi="s" occurs="108" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="1783" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="roknskaparhefti" msd="SNSNar">Roknskaparhefti</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">Meirvirðisgjald</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="goyma" msd="VIAtnp" lemmaRef="bd:553294">goyma</w>
+            <w lemma="roknskaparhefti" msd="SNSAAr">roknskaparheftið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fylgiskjal" msd="SNPAar" lemmaRef="bd:537622">fylgiskjøl</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="aftaná" msd="CS" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="umrøða" msd="LWNSA" lemmaRef="bd:553699">umrødda</w>
+            <w lemma="roknskaparár" msd="SNSAar" lemmaRef="bd:516517">roknskaparár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="enda" msd="LSNSN" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tilfar" msd="SNSNAr" lemmaRef="bd:518744">tilfarið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="tøkur" msd="APSNSN" lemmaRef="bd:555502">tøkt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vanligur" msd="APSFPN" lemmaRef="bd:556584">Vanligar</w>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="virki" msd="SNPNar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="skráseta" msd="LSNPN" lemmaRef="bd:576367">skrásett</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="mvg-lóg" msd="TS" join="right">mvg-lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="roknskapur" msd="SMSAar" lemmaRef="bd:565908">roknskap</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tænasta" msd="SFPDar" join="both" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="meirvirðisgjald" msd="SNSAar" join="right" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNAr" lemmaRef="bd:565908">Roknskapurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="samstundis" msd="DNd" lemmaRef="bd:587472">samstundis</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="møguleiki" msd="SMSAar" lemmaRef="bd:513882">møguleika</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="meirvirðisgjald" msd="SNSNAr" lemmaRef="bd:537865">meirvirðisgjaldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rætta" msd="DNd" lemmaRef="bd:553921">rætt</w>
+            <w lemma="uppkravt" msd="LSNSN">uppkravt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="inngoldið" msd="LSNSN" join="right">inngoldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="meirvirðisgjald" msd="SNSDar" lemmaRef="bd:537865">meirvirðisgjaldi</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="føra" msd="LSMSN" lemmaRef="bd:553403">førdur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vanligur" msd="APWMSA" lemmaRef="bd:556584">vanliga</w>
+            <w lemma="handilsroknskapur" msd="SMSAAr">handilsroknskapin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="lúka" msd="VNAPS3" lemmaRef="bd:575878">lýkur</w>
+            <w lemma="krav" msd="SNPAAr" lemmaRef="bd:537766">krøvini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-lóg" msd="TS" join="right">mvg-lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="roknskaparhefti" msd="SNSAAr" join="right">roknskaparheftið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fylgiskjal" msd="SNPNar" lemmaRef="bd:537622">Fylgiskjøl</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="roknskaparhefti" msd="SNSAAr">roknskaparheftið</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="goyma" msd="VIMtnp" lemmaRef="bd:553294">goymast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PIFpSD" lemmaRef="bd:562852">somu</w>
+            <w lemma="nummarrøð" msd="SFSDar" join="right" lemmaRef="bd:576743">nummarrøð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="bóka" msd="LSNPN" join="right" lemmaRef="bd:550237">bókað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">Førir</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="síða" msd="SFSAAr" lemmaRef="bd:523376">síðuna</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="roknskaparhefti" msd="SNSDAr">roknskaparheftinum</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="arkivering" msd="SFSNar">arkivering</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="roknskapur" msd="SMSDar" lemmaRef="bd:565908">roknskapi</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="góðkenna" msd="LSFSN" join="right" lemmaRef="bd:553887">góðkend</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skjal" msd="SNPNAr" lemmaRef="bd:537265">skjølini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bóking" msd="SFPNAr" lemmaRef="bd:524640">bókingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskaparhefti" msd="SNSDAr">roknskaparheftinum</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samanbera" msd="VIMtnp" join="right" lemmaRef="bd:576026">samanberast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="roknskaparhefti" msd="SNSDAr">roknskaparheftinum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="teigur" msd="SMPNar" join="right" lemmaRef="bd:541775">teigar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tilskila" msd="VIAtnp" lemmaRef="bd:550371">tilskila</w>
+            <w lemma="skjalanummar" msd="SNPAar" join="right">skjalanummar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="goyma" msd="VIAtnp" lemmaRef="bd:553294">goyma</w>
+            <w lemma="roknskaparhefti" msd="SNSAAr">roknskaparheftið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fylgiskjal" msd="SNPAAr" lemmaRef="bd:537622">fylgiskjølini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="aftaná" msd="DNd" lemmaRef="bd:587198">aftaná</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="umrøða" msd="LWNSN" lemmaRef="bd:553699">umrødda</w>
+            <w lemma="roknskaparár" msd="SNSNar" lemmaRef="bd:516517">roknskaparár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="enda" msd="LSNSN" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hefti" msd="SNSNAr" join="left" lemmaRef="bd:573566">heftið</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="skjal" msd="SNPNar" join="right" lemmaRef="bd:537265">skjøl</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="tøkur" msd="APSNSN" lemmaRef="bd:555502">tøkt</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kassaroknskapur" msd="SMSNar">Kassaroknskapur</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="kassaroknskapur" msd="SMSAar">kassaroknskap</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kassakladda" msd="SFSAar" join="both">kassakladdu</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="bókhaldslóg" msd="SFSDAr">bókhaldslógini</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bókhaldsskylda" msd="SFSAar" join="right" lemmaRef="bd:527090">bókhaldsskyldu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="roknskaparskylda" msd="SFSNar" lemmaRef="bd:522320">roknskaparskylda</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="áleggja" msd="LSFSN" lemmaRef="bd:576273">áløgd</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kassaroknskapur" msd="SMSNAr">Kassaroknskapurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógv" msd="DNS" lemmaRef="bd:586968">mest</w>
+            <w lemma="møguligur" msd="APSMSA" lemmaRef="bd:557122">møguligan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="vísa" msd="VIAtnp" lemmaRef="bd:553515">vísa</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="dagligur" msd="APSFPA" lemmaRef="bd:556085">dagligar</w>
+            <w lemma="inna" msd="SFPAar" join="right" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjalding" msd="SFPAar" join="right" lemmaRef="bd:526578">útgjaldingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bókhald" msd="SNSNAr" lemmaRef="bd:583114">Bókhaldið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="føra" msd="VIMtnp" lemmaRef="bd:553403">førast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="postur" msd="SMSAar" lemmaRef="bd:540870">post</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samanlagdur" msd="APSFPD" lemmaRef="bd:561209">samanløgdum</w>
+            <w lemma="upphædd" msd="SFPDar" join="right" lemmaRef="bd:536498">upphæddum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="grunda" msd="LSFPN" lemmaRef="bd:549473">grundaðar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="sundurliðing" msd="SFPAar" join="right" lemmaRef="bd:526059">sundurliðingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="einstakur" msd="APSFSN" lemmaRef="bd:561160">einstøk</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="viðmerkja" msd="LSFSN" join="right" lemmaRef="bd:554050">viðmerkt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sundurliðing" msd="SFPNAr" lemmaRef="bd:526059">Sundurliðingarnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="kassastrimmil" msd="SMPNar" join="right">kassastrimlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="paragonseðlar" msd="SMPNar" join="right">paragonseðlar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="serstakur" msd="DNd" lemmaRef="bd:561161">serstakt</w>
+            <w lemma="bóka" msd="LSMPN" lemmaRef="bd:550237">bókaðir</w>
+            <w lemma="listi" msd="SMPNar" lemmaRef="bd:546315">listar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpSN" join="right" lemmaRef="bd:555432">tílíkt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="upplýsa" msd="VNAPS3" lemmaRef="bd:553529">upplýsir</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="einstakur" msd="APWFSA" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kassi" msd="SMSNAr" lemmaRef="bd:569439">Kassin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="dagligur" msd="DNd" join="right" lemmaRef="bd:556085">dagliga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="stødd" msd="SFSNar" lemmaRef="bd:536179">stødd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="forða" msd="VNAPP3" lemmaRef="bd:552974">forða</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dagligur" msd="APSFSD" lemmaRef="bd:556085">dagligari</w>
+            <w lemma="uppgerð" msd="SFSDar" join="right" lemmaRef="bd:536495">uppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kontantur" msd="APSFPN" lemmaRef="bd:559542">kontantar</w>
+            <w lemma="inna" msd="SFPNar" join="right" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjalding" msd="SFPNar" lemmaRef="bd:526578">útgjaldingar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="vera" msd="VUAtnp" join="right" lemmaRef="bd:514174">verið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="keyp" msd="SNPNar" lemmaRef="bd:515578">Keyp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="roknskapur" msd="SMSDAr" lemmaRef="bd:565908">roknskapinum</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="keyps-mvg" msd="F">keyps-mvg</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="dagligur" msd="APSFPN" lemmaRef="bd:556085">dagligar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="bóka" msd="VIMtnp" join="right" lemmaRef="bd:550237">bókast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="upphædd" msd="SFPNar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="annaðhvørt" msd="DNd" lemmaRef="bd:577235">annaðhvørt</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="kladda" msd="SFSAar" join="right" lemmaRef="bd:520851">kladdu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skjal" msd="SNPNAr" lemmaRef="bd:537265">skjølini</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="savna" msd="LSNPN" lemmaRef="bd:551145">savnað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="teljistrimmil" msd="SMSNar">teljistrimmil</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="samanteljing" msd="SFSNar" lemmaRef="bd:525742">samanteljing</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hefta" msd="LSFSN" lemmaRef="bd:553792">heft</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="CS" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="greiða" msd="VIMtnp" lemmaRef="bd:553662">greiðast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagligur" msd="APWFPA" lemmaRef="bd:556085">dagligu</w>
+            <w lemma="upphædd" msd="SFPAAr" join="right" lemmaRef="bd:536498">upphæddirnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">Keypir</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="einstakur" msd="APSFSN" lemmaRef="bd:561160">einstøk</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="bóka" msd="LSFSN" lemmaRef="bd:550237">bókað</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hefti" msd="SNSAAr" join="right" lemmaRef="bd:573566">heftið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="móttaka" msd="VNAPS3" lemmaRef="bd:576121">Móttekur</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="kreditnota" msd="SFPAar" lemmaRef="bd:521001">kreditnotur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="innlendskur" msd="APSMPD" lemmaRef="bd:557683">innlendskum</w>
+            <w lemma="latur" msd="SMPDar" lemmaRef="bd:561191">latarum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="returvørur" msd="SFPAar">returvørur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="prísavsláttur" msd="SMSAar">prísavsláttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="keypa" msd="LSFPA" lemmaRef="bd:553478">keyptar</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugar</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="upphædd" msd="SFPNAr" lemmaRef="bd:536498">upphæddirnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="draga" msd="LSFPN" lemmaRef="bd:576207">drignar</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="samla" msd="LWNSN" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="keyp" msd="SNSNAr" lemmaRef="bd:515578">keypið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bóka" msd="LSNSN" lemmaRef="bd:550237">bókað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hefti" msd="SNSAAr" join="right" lemmaRef="bd:573566">heftið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kreditnota" msd="SFPNar" lemmaRef="bd:521001">Kreditnotur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="bóka" msd="VIMtnp" lemmaRef="bd:550237">bókast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hefti" msd="SNSDAr" join="right" lemmaRef="bd:573566">heftinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="upphædd" msd="SFPNAr" lemmaRef="bd:536498">upphæddirnar</w>
+            <w lemma="merkja" msd="VIMtnp" lemmaRef="bd:554052">merkjast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="NCNSD" lemmaRef="bd:530546">einum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="–" msd="KO" join="both">–</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skriva" msd="VIMtnp" lemmaRef="bd:552779">skrivast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="reyður" msd="SNPDar" join="right" lemmaRef="bd:563346">reyðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="keypa" msd="VUAtnp" lemmaRef="bd:553478">keypt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nýtsla" msd="SFSGar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="keypa" msd="LSFPN" lemmaRef="bd:553478">keyptar</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innfluttur" msd="APSFPA" lemmaRef="bd:561801">innfluttar</w>
+            <w lemma="vøra" msd="SFPAar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="roknskaparhefti" msd="SNSNar">Roknskaparhefti</w>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">Meirvirðisgjald</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDar" join="right">avgjaldstíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="fakturi" msd="SMSNAr" lemmaRef="bd:545239">fakturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="dagfesta" msd="LSMSN" join="right" lemmaRef="bd:553817">dagfestur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="innfluttur" msd="APSFPA" lemmaRef="bd:561801">innfluttar</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDar" join="right">avgjaldstíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tolling" msd="SFSNar" lemmaRef="bd:526177">tolling</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fara" msd="LSFSN" lemmaRef="bd:576051">farin</w>
+            <w lemma="fram" msd="DNd" join="right" lemmaRef="bd:587772">fram</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="keypa" msd="VNAPS3" lemmaRef="bd:553478">Keypir</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="vøra" msd="SFPAar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tænasta" msd="SFPAar" join="both" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="burturav" msd="DNd" lemmaRef="bd:587170">burturav</w>
+            <w lemma="viðvíkja" msd="VNAPP3" lemmaRef="bd:575832">viðvíkja</w>
+            <w lemma="mvg-skyldigur" msd="TS">mvg-skyldigum</w>
+            <w lemma="virksemi" msd="SNSDar" lemmaRef="bd:573237">virksemi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="lutfalsligur" msd="APSMSN" lemmaRef="bd:556956">lutfalsligur</w>
+            <w lemma="frádráttarrættur" msd="SMSNar">frádráttarrættur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="keyps-mvg" msd="F" join="right">keyps-mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="nær" msd="ACSFPN" lemmaRef="bd:564431">Nærri</w>
+            <w lemma="regla" msd="SFPNar" join="right" lemmaRef="bd:522235">reglur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="herímillum" msd="DNd" lemmaRef="bd:587768">herímillum</w>
+            <w lemma="regla" msd="SFPAar" lemmaRef="bd:522235">reglur</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="roknskaparførsla" msd="SFSAar" lemmaRef="bd:522319">roknskaparførslu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="far" msd="SNPDar" join="right" lemmaRef="bd:577177">førum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="standa" msd="VNAPP3" lemmaRef="bd:576197">standa</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-leiðbeining" msd="TS" join="right">mvg-leiðbeiningini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="leggja" msd="VUAtnp" lemmaRef="bd:518970">lagt</w>
+            <w lemma="bókførsla" msd="SFSAar" lemmaRef="bd:519509">bókførslu</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="rættis" msd="SMSGar" join="right" lemmaRef="bd:586795">rættis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="keypsfakturi" msd="SMPNar">keypsfakturar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="bóka" msd="LSMPN" lemmaRef="bd:550237">bókaðir</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lating" msd="SNSAar" join="right">lating</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="keyps-mvg" msd="SNSGar">keyps-mvg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDar" join="right">avgjaldstíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="gjalda" msd="LSNSN" lemmaRef="bd:576419">goldið</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="velja" msd="VNAPS3" lemmaRef="bd:554155">Velur</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="framferðarháttur" msd="SMSAar" join="right" lemmaRef="bd:567495">framferðarhátt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="rættur" msd="SMSAar" lemmaRef="bd:566096">rætt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="keyps-mvg" msd="TS" join="right">keyps-mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tænasta" msd="SFPDar" join="both" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="faktureraðar" msd="LSFPN">faktureraðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="latur" msd="SMSDAr" lemmaRef="bd:561191">lataranum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDAr" join="right">avgjaldstíðarskeiðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="grunda" msd="LSNSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="sundurliðaður" msd="APSFSA" lemmaRef="bd:580972">sundurliðaða</w>
+            <w lemma="uppseting" msd="SFSAar" lemmaRef="bd:526344">uppseting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skuld" msd="SFSDar" lemmaRef="bd:535969">skuld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="latarar" msd="SMPAar">latarar</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endi" msd="SMSAar" lemmaRef="bd:513771">enda</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDAr" join="right">avgjaldstíðarskeiðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="teigur" msd="SMSDar" lemmaRef="bd:541775">teigi</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bóka" msd="LSNSN" lemmaRef="bd:550237">bókað</w>
+            <w lemma="allur" msd="PINpSN" lemmaRef="bd:587907">alt</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="keyp" msd="SNSNar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kostnaðarvør" msd="SFPDar" join="right">kostnaðarvørum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="teigur" msd="SMSDar" lemmaRef="bd:541775">teigi</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="bóka" msd="LSNSN" lemmaRef="bd:550237">bókað</w>
+            <w lemma="allur" msd="PINpSN" lemmaRef="bd:587907">alt</w>
+            <w lemma="keyp" msd="SNSNar" join="right" lemmaRef="bd:515578">keyp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="íløga" msd="SFSNar" join="right" lemmaRef="bd:524236">íløga</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="keyp" msd="SNSNAr" lemmaRef="bd:515578">Keypið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="bóka" msd="VIMtnp" lemmaRef="bd:550237">bókast</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skilligur" msd="DNd" lemmaRef="bd:556541">skilliga</w>
+            <w lemma="síggja" msd="VNMPS3" join="right" lemmaRef="bd:514175">sæst</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="keyp" msd="F" lemmaRef="bd:515578">keyps</w>
+            <w lemma="prísur" msd="SMSNar" lemmaRef="bd:566661">prísur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="velja" msd="VIMtnp" lemmaRef="bd:554155">veljast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="bóka" msd="VIAtnp" lemmaRef="bd:550237">bóka</w>
+            <w lemma="allur" msd="PINpSA" lemmaRef="bd:587907">alt</w>
+            <w lemma="keyp" msd="SNSAAr" join="right" lemmaRef="bd:515578">keypið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðani" msd="DNd" lemmaRef="bd:587510">síðani</w>
+            <w lemma="draga" msd="VIAtnp" lemmaRef="bd:576207">draga</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="0" msd="NOgnc" join="both">0</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bóka" msd="VIAtnp" lemmaRef="bd:550237">bóka</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="keyps-mvg" msd="F" join="right">keyps-mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="teigur" msd="SMPDAr" lemmaRef="bd:541775">teigunum</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="meirvirðisgjald" msd="SNSNAr" lemmaRef="bd:537865">meirvirðisgjaldið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ávikavist" msd="DNd" lemmaRef="bd:586925">ávikavist</w>
+            <w lemma="keyp" msd="SNPDar" lemmaRef="bd:515578">keypum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kostnaðarvør" msd="SFPDar">kostnaðarvørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="íløga" msd="SFPDar" lemmaRef="bd:524236">íløgum</w>
+            <w lemma="bóka" msd="LSNSN" join="right" lemmaRef="bd:550237">bókað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="skjalprógv" msd="SNSAar">skjalprógv</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="draga" msd="LSNSN" lemmaRef="bd:576207">drigið</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="keyps-mvg" msd="F" join="right">keyps-mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fakturi" msd="SMSDar" lemmaRef="bd:545239">faktura</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="avrokningarskjal" msd="SNSDar" join="right">avrokningarskjali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="vøra" msd="SFPAar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="innflyta" msd="VUAtnp" join="right" lemmaRef="bd:576299">innflutt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tollrokning" msd="SFSNAr">tollrokningin</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skjalprógv" msd="SNSNar" join="right">skjalprógv</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fakturi" msd="SMPNar" lemmaRef="bd:545239">Fakturar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokningarskjal" msd="SNPNar">avrokningarskjøl</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="upplýsa" msd="VIAtnp" join="right" lemmaRef="bd:553529">upplýsa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="dagfesting" msd="SFSAar" lemmaRef="bd:524659">dagfesting</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="seljari" msd="SMSGAr" lemmaRef="bd:547335">seljarans</w>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="keypari" msd="SMSGAr" lemmaRef="bd:546035">keyparans</w>
+            <w lemma="d" msd="TS" join="right">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="slag" msd="SNSAar" join="right" lemmaRef="bd:535723">slag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nøgd" msd="SFSAar" lemmaRef="bd:534974">nøgd</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="vav" msd="SNSNar" join="both" lemmaRef="bd:577185">vavi</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="prísur" msd="SMSAar" lemmaRef="bd:566708">prís</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vøra" msd="SFSDAr" lemmaRef="bd:524139">vøruni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tænasta" msd="SFSDAr" lemmaRef="bd:523776">tænastuni</w>
+            <w lemma="e" msd="NOgnc" join="right">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="stødd" msd="SFSAAr" lemmaRef="bd:536179">støddina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="upphædd" msd="SFSDAr" lemmaRef="bd:536498">upphæddini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="0" msd="NOgnc" join="both">0</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samla" msd="LWFSD" lemmaRef="bd:550483">samlaðu</w>
+            <w lemma="upphædd" msd="SFSDAr" join="right" lemmaRef="bd:536498">upphæddini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fakturi" msd="SMPNar" lemmaRef="bd:545239">Fakturar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nógvur" msd="ASWNSD" lemmaRef="bd:578409">mesta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="200" msd="NOgnc">200</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="smásøla" msd="SFSDar" lemmaRef="bd:522984">smásølu</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skjalprógv" msd="SNSNar" join="right">skjalprógv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="innihalda" msd="VNAPP3" lemmaRef="bd:576150">innihalda</w>
+            <w lemma="upplýsing" msd="SFSAar" lemmaRef="bd:526334">upplýsing</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="keypari" msd="SMSGAr" join="right" lemmaRef="bd:546035">keyparans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fakturi" msd="SMPNar" lemmaRef="bd:545239">Fakturar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokningarskjal" msd="SNPNar" join="right">avrokningarskjøl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="lúka" msd="VNAPP3" lemmaRef="bd:575878">lúka</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="krav" msd="SNPAar" join="right" lemmaRef="bd:537766">krøv</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="skjalprógv" msd="SNSNar">skjalprógv</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="keyps-mvg" msd="SNSGar" join="right">keyps-mvg</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSAar" join="right">avgjaldstíðarskeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="bókhald" msd="SNSNAr" lemmaRef="bd:583114">Bókhaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="avgjaldinstíðarskeiði" msd="SNSDar">avgjaldinstíðarskeiði</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fevna" msd="VIAtnp" lemmaRef="bd:553332">fevna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tænasta" msd="SFPDar" join="left" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="úttøka" msd="SFSAar" lemmaRef="bd:524347">úttøku</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" lemmaRef="bd:527120">eginnýtslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="handhavi" msd="SMSDar" lemmaRef="bd:545718">handhava</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="starvsfólk" msd="SNPAar" join="right" lemmaRef="bd:517063">starvsfólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umboðan" msd="SFSAar" lemmaRef="bd:536452">umboðan</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" join="right" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="teigur" msd="SMSDar" lemmaRef="bd:541775">teigi</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="samla" msd="LWFSN" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innland" msd="SNSAAr">innlandið</w>
+            <w lemma="føra" msd="LSFSN" join="right" lemmaRef="bd:553403">førd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="teigur" msd="SMSDar" lemmaRef="bd:541775">teigi</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="mvg-upphædd" msd="TS">mvg-upphæddin</w>
+            <w lemma="føra" msd="LSFSN" join="right" lemmaRef="bd:553403">førd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">Søla</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="annaðhvørt" msd="DNd" lemmaRef="bd:577235">annaðhvørt</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fakturaavrit" msd="SNSAar">fakturaavrit</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokningarskjal" msd="SNSAar">avrokningarskjal</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="innganga" msd="SMSAAr" lemmaRef="bd:575992">inngingnan</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="roknskaparhefti" msd="SNSNar">Roknskaparhefti</w>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">Meirvirðisgjald</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kassaroknskapur" msd="SMSAAr" join="both">kassaroknskapin</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fakturaavrit" msd="SNPNar">Fakturaavrit</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokningarskjal" msd="SNPNar">avrokningarskjøl</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="føra" msd="LSNPN" lemmaRef="bd:553403">førd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kladda" msd="SFSDar" lemmaRef="bd:520851">kladdu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="samla" msd="LSNPN" lemmaRef="bd:550483">samlað</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="dagur" msd="SMSAar" lemmaRef="bd:568412">dag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="teljistrimmil" msd="SMSNar">teljistrimmil</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="samanteljing" msd="SFSNar" lemmaRef="bd:525742">samanteljing</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hefta" msd="LSFSN" lemmaRef="bd:553792">heft</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="greiða" msd="VIMtnp" lemmaRef="bd:553662">greiðast</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="frá" msd="DGd" join="right" lemmaRef="bd:513704">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dagligur" msd="APWFPA" lemmaRef="bd:556085">dagligu</w>
+            <w lemma="upphædd" msd="SFPAAr" join="right" lemmaRef="bd:536498">upphæddirnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virki" msd="SNPNar" join="right" lemmaRef="bd:530198">Virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="selja" msd="VNAPP3" lemmaRef="bd:576279">selja</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="bóka" msd="VIAtnp" lemmaRef="bd:550237">bóka</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="postur" msd="SMSAar" lemmaRef="bd:540870">post</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hefti" msd="SNSAAr" join="right" lemmaRef="bd:573566">heftið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="regla" msd="SFPNar" lemmaRef="bd:522235">REGLUR</w>
+            <w lemma="roknskaparførsla" msd="SFSNar" lemmaRef="bd:522319">Roknskaparførsla</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hefti" msd="SNSDAr" lemmaRef="bd:573566">heftinum</w>
+            <w lemma="Kontantsøla" msd="SFSNar">Kontantsøla</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">Verða</w>
+            <w lemma="vøra" msd="SFPNar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="tænasta" msd="SFPNar" join="left" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="gjalda" msd="LSFPN" join="right" lemmaRef="bd:576419">goldnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="lata" msd="LSNSN" lemmaRef="bd:576191">latið</w>
+            <w lemma="verða" msd="VNAPS3" join="right" lemmaRef="bd:576404">verður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skylduga</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="innganga" msd="LSMSA" lemmaRef="bd:575992">inngingnan</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="kassaroknskapur" msd="SMSDAr" join="right">kassaroknskapinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="altíð" msd="DNd" lemmaRef="bd:587160">altíð</w>
+            <w lemma="møguligur" msd="APSNSN" lemmaRef="bd:557122">møguligt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="nýta" msd="VIAtnp" lemmaRef="bd:553611">nýta</w>
+            <w lemma="kassatól" msd="SNPAar" lemmaRef="bd:515546">kassatól</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="listi" msd="SMPAar" lemmaRef="bd:546315">listar</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="einstakur" msd="APWFSA" lemmaRef="bd:561160">einstaka</w>
+            <w lemma="inngjalding" msd="SFSAar" join="right" lemmaRef="bd:525106">inngjalding</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="skyldugur" msd="APWFSN" lemmaRef="bd:554317">skylduga</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="dagligur" msd="APSFPA" lemmaRef="bd:556085">dagligar</w>
+            <w lemma="kassauppgerð" msd="SFPAar" join="right">kassauppgerðir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="útjavnast" msd="VIMtnp">útjavnast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="serligur" msd="APSFPA" lemmaRef="bd:556727">serligar</w>
+            <w lemma="inna" msd="SFPAar" join="right" lemmaRef="bd:553957">inn</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjalding" msd="SFPAar" lemmaRef="bd:526578">útgjaldingar</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="dagur" msd="SMSAar" join="right" lemmaRef="bd:568412">dag</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harafturat" msd="DNd" lemmaRef="bd:587267">Harafturat</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="dagligur" msd="DNd" lemmaRef="bd:556085">dagliga</w>
+            <w lemma="greiða" msd="VIMtnp" lemmaRef="bd:553662">greiðast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="inngjalding" msd="SFPDar" join="right" lemmaRef="bd:525106">inngjaldingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="móttaka" msd="LSFPN" lemmaRef="bd:576121">móttiknar</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kundi" msd="SMPDar" lemmaRef="bd:546202">kundum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="undanfarin" msd="APSFSA" lemmaRef="bd:581675">undanfarna</w>
+            <w lemma="kreditsølu" msd="SFSAar" join="right">kreditsølu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Kassauppgerð" msd="SFSNAr">Kassauppgerðin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="kassapeningur" msd="SMSNar">Kassapeningur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="kvøld" msd="SNSDar" join="right" lemmaRef="bd:515778">kvøldi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="331" msd="NOgnc">331</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="oyra" msd="SNPNar" lemmaRef="bd:513551">oyru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="kassapeningur" msd="SMSNar">kassapeningur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="morgin" msd="SMSDar" join="right" lemmaRef="bd:586960">morgni</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="210" msd="NOgnc">210</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="00" msd="NOgnc">00</w>
+            <w lemma="oyra" msd="SNPNar" lemmaRef="bd:513551">oyru</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="121" msd="NOgnc">121</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="oyra" msd="SNPNar" lemmaRef="bd:513551">oyru</w>
+            <pc lemma="+" msd="KO">+</pc>
+            <w lemma="útgjalding" msd="SFPNar" lemmaRef="bd:526578">útgjaldingar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="vørukeyp" msd="SNSNar" join="both">vørukeyp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útreiðsla" msd="SFPNar" join="right" lemmaRef="bd:524340">útreiðslur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innseta" msd="LSNSN" lemmaRef="bd:576352">innsett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="peningastovnur" msd="SMSAar" join="right" lemmaRef="bd:540810">peningastovn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="peningur" msd="SMSNar" lemmaRef="bd:540811">peningur</w>
+            <w lemma="taka" msd="LSMSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eginnýtsla" msd="SFSAar" join="right" lemmaRef="bd:527120">eginnýtslu</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1.335" msd="NOgnc">1.335</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="00" msd="NOgnc">00</w>
+            <w lemma="oyra" msd="SNPNar" lemmaRef="bd:513551">oyru</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="1.456" msd="NOgnc">1.456</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="oyra" msd="SNPNar" lemmaRef="bd:513551">oyru</w>
+            <pc lemma="-" msd="KO">-</pc>
+            <w lemma="inngjalding" msd="SFPNar" join="right" lemmaRef="bd:525106">Inngjaldingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="søla" msd="SFSDAr" lemmaRef="bd:523417">søluni</w>
+            <w lemma="óviðkomandi" msd="Adegnc" join="right" lemmaRef="bd:563834">óviðkomandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="taka" msd="LSNSN" lemmaRef="bd:576131">tikið</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="peningastovnur" msd="SMSDar" join="right" lemmaRef="bd:540810">peningastovni</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="500" msd="NOgnc">500</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="00" msd="NOgnc">00</w>
+            <w lemma="oyra" msd="SNPNar" lemmaRef="bd:513551">oyru</w>
+            <pc lemma="=" msd="KO">=</pc>
+            <w lemma="Dagur" msd="SMSGAP" lemmaRef="bd:574691">Dagsins</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="956" msd="NOgnc">956</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="50" msd="NOgnc">50</w>
+            <w lemma="oyra" msd="SNPNar" lemmaRef="bd:513551">oyru</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="føra" msd="LSFSN" lemmaRef="bd:553403">førd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskaparhefti" msd="SNSAAr" join="right">roknskaparheftið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="upphædd" msd="SFPNar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="góðskriva" msd="VUAtnp" lemmaRef="bd:552790">góðskrivað</w>
+            <w lemma="kundi" msd="SMPDAr" lemmaRef="bd:546202">kundunum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="returvørur" msd="SFPAar">returvørur</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="upphædd" msd="SFPDar" join="right" lemmaRef="bd:536498">upphæddum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kreditnota" msd="SFPNar" lemmaRef="bd:521001">Kreditnotur</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="bóka" msd="VIMtnp" lemmaRef="bd:550237">bókast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hefti" msd="SNSAAr" join="right" lemmaRef="bd:573566">heftið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upphædd" msd="SFPNAr" lemmaRef="bd:536498">Upphæddirnar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="merkja" msd="VIMtnp" lemmaRef="bd:554052">merkjast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="–" msd="KO" join="both">–</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skriva" msd="VIMtnp" lemmaRef="bd:552779">skrivast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="reyður" msd="SNPDar" join="right" lemmaRef="bd:563346">reyðum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ynskja" msd="VNAPS3" lemmaRef="bd:554065">Ynskir</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="samla" msd="LWMSN" lemmaRef="bd:550483">samlaði</w>
+            <w lemma="søluprísur" msd="SMSNAr" lemmaRef="bd:566662">søluprísurin</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknaður</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="føra" msd="VIMtnp" lemmaRef="bd:553403">førast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="teigur" msd="SMSDar" lemmaRef="bd:541775">teigi</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDAr">avgjaldstíðarskeiðinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="20" msd="NOgnc" join="right">20</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="00" msd="NOgnc" join="both">00</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samlaður" msd="APWFSD" lemmaRef="bd:580045">samlaðu</w>
+            <w lemma="søla" msd="SFSDAr" lemmaRef="bd:523417">søluni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðmerkja" msd="VIMtnp" lemmaRef="bd:554050">viðmerkjast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="teigur" msd="SMSDar" lemmaRef="bd:541775">teigi</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="søla" msd="SFSAar" join="both" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="roknskaparhefti" msd="SNSNar">Roknskaparhefti</w>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">Meirvirðisgjald</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="teigur" msd="SMSDar" lemmaRef="bd:541775">teigi</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="søla" msd="SFSNar" join="right" lemmaRef="bd:523417">søla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rokna" msd="VIMtnp" lemmaRef="bd:550959">roknast</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="útflutningur" msd="SMSNar" join="left" lemmaRef="bd:542350">útflutningur</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="føra" msd="LSFSN" join="right" lemmaRef="bd:553403">førd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sostatt" msd="DNd" lemmaRef="bd:587479">Sostatt</w>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="teigur" msd="SMSNar" lemmaRef="bd:541775">teigur</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samlaður" msd="APWNSA" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="søluvirði" msd="SNSAAr" lemmaRef="bd:573024">søluvirðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="meirvirðisgjald" msd="SNSAar" join="right" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="avgjald" msd="SNSDar" join="right" lemmaRef="bd:537438">avgjaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">Virkið</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="bíða" msd="VIAtnp">bíða</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="bóka" msd="VIAtnp" lemmaRef="bd:550237">bóka</w>
+            <w lemma="sín" msd="PEM3PA" lemmaRef="bd:513755">sínar</w>
+            <w lemma="fakturi" msd="SMPAar" lemmaRef="bd:545239">fakturar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="avrokningarskjal" msd="SNPAar" join="right">avrokningarskjøl</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="kundi" msd="SMSNAr" lemmaRef="bd:546202">kundin</w>
+            <w lemma="rindar" msd="VNAPS3" join="right">rindar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="sovorðin" msd="APSNPD" lemmaRef="bd:582466">sovorðnum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útjavnast" msd="VIMtnp">útjavnast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="søla" msd="SFSAar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSFSN" join="right" lemmaRef="bd:576419">goldin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDAr">avgjaldstíðarskeiðinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">Verður</w>
+            <w lemma="søla" msd="SFSNAr" lemmaRef="bd:523417">sølan</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="grunda" msd="LSFSN" lemmaRef="bd:549473">grundað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="innganga" msd="APSMSA" lemmaRef="bd:575992">inngingnan</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kassi" msd="APWMSA" join="left" lemmaRef="bd:569439">kassa</w>
+            <w lemma="roknskapur" msd="SMSAAr" join="right" lemmaRef="bd:565908">roknskapin</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="útjavnast" msd="VIMtnp">útjavnast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="møguligur" msd="APSFSA" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="kreditsølu" msd="SFSAar" join="right">kreditsølu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="útjavnast" msd="VIMtnp">útjavnast</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="inngjalding" msd="SFSDar" lemmaRef="bd:525106">inngjalding</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="undanfarin" msd="APSFSD" lemmaRef="bd:581675">undanfarnari</w>
+            <w lemma="kreditsølu" msd="SFSDar" join="right">kreditsølu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="útjavning" msd="SFSNar" lemmaRef="bd:526586">Útjavning</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDAr">avgjaldstíðarskeiðinum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="krav" msd="SNPAar" lemmaRef="bd:537766">krøv</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="endi" msd="SMSAar" lemmaRef="bd:513771">enda</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" join="right" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Sølu-mvg" msd="SFSNar">Sølu-mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="byrjan" msd="SFSDar" lemmaRef="bd:533667">byrjan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tíðarskeið" msd="SNSDAr" lemmaRef="bd:571071">tíðarskeiðinum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="endaupphædd" msd="SFSDAr">endaupphæddini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="teiga" msd="SNSDar" lemmaRef="bd:549599">teigi</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="sølu-mvg" msd="SFSNar">sølu-mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="útistandandi" msd="Adegnc" lemmaRef="bd:563630">útistandandi</w>
+            <w lemma="krav" msd="SNPDar" lemmaRef="bd:537766">krøvum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDAr">avgjaldstíðarskeiðinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="afturat" msd="DNd" lemmaRef="bd:587201">afturat</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="teiga" msd="SNSDar" join="right" lemmaRef="bd:549599">teigi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="smásøla" msd="SFPNar" lemmaRef="bd:522984">Smásølur</w>
+            <w lemma="o.o." msd="TS" join="right">o.o.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vikuligur" msd="DNd" lemmaRef="bd:557143">vikuliga</w>
+            <w lemma="avrokna" msd="VNAPP3" lemmaRef="bd:550963">avrokna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="kundi" msd="SMPAar" join="right" lemmaRef="bd:546202">kundar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="kreditsølu" msd="SFSAar" join="right">kreditsølu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNar" lemmaRef="bd:536495">Uppgerð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDar">avgjaldstíðarskeiði</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="teigur" msd="SMPNAr" lemmaRef="bd:541775">teigarnir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="keyp" msd="SNSAar" lemmaRef="bd:515578">keyp</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskaparhefti" msd="SNSDAr">roknskaparheftinum</w>
+            <w lemma="telja" msd="VIMtnp" lemmaRef="bd:575710">teljast</w>
+            <w lemma="saman" msd="DNd" join="right" lemmaRef="bd:587471">saman</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ávísur" msd="APSNSD" lemmaRef="bd:557602">ávísum</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="telefon" msd="SFSNar" join="right">telefon</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ravmagn" msd="SNSNar" lemmaRef="bd:536998">ravmagn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="brennievni" msd="SNSNar" lemmaRef="bd:572047">brennievni</w>
+            <w lemma="v.m." msd="TS" join="right">v.m.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fullur" msd="DNd" lemmaRef="bd:562108">fult</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="keyps-mvg" msd="F">keyps-mvg</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="roknskapur" msd="SMSDAr" join="right" lemmaRef="bd:565908">roknskapinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="møguligur" msd="APSMSN" lemmaRef="bd:557122">møguligur</w>
+            <w lemma="privatur" msd="APSMSN" lemmaRef="bd:560948">privatur</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="draga" msd="VIMtnp" lemmaRef="bd:576207">dragast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="teiga" msd="SNSDar" lemmaRef="bd:549599">teigi</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="keyps-mvg" msd="TS" join="both">keyps-mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="endi" msd="SMSAAr" lemmaRef="bd:513771">endan</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDAr" join="right">avgjaldstíðarskeiðinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eginnýtsla" msd="SFSNar" lemmaRef="bd:527120">Eginnýtsla</w>
+            <w lemma="o.a." msd="TS">o.a.</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="føra" msd="VIMtnp" lemmaRef="bd:553403">førast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="søluroknskapur" msd="SMSAAr">søluroknskapin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="neyðugur" msd="APSMSD" lemmaRef="bd:554382">neyðugum</w>
+            <w lemma="tekstur" msd="SMSDar" lemmaRef="bd:531861">teksti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="viðmerkja" msd="VIMtnp" lemmaRef="bd:554050">viðmerkjast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-teigur" msd="TS" join="right">mvg-teigin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-uppgerð" msd="TS">Mvg-uppgerðin</w>
+            <w lemma="Mvg-uppgerð" msd="TS">Mvg-uppgerðin</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="lata" msd="VIMtnp" lemmaRef="bd:576191">latast</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Vinnuglugganum" msd="SMSDAP">Vinnuglugganum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="oyðiblað" msd="SNSDar" join="right">oyðiblaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="finna" msd="VNMPS3" lemmaRef="bd:575902">finst</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="heimasíða" msd="SFSDAr" lemmaRef="bd:524378">heimasíðuni</w>
+            <w lemma="taks.fo" msd="SgncaP" join="right">taks.fo</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="oyðublað" msd="SNSNAr" lemmaRef="bd:535647">Oyðublaðið</w>
+            <w lemma="fáa" msd="VNMPS3" lemmaRef="bd:576403">fæst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="venda" msd="VIAtnp" lemmaRef="bd:553767">venda</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="kundatænasta" msd="SFSAAr">kundatænastuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="innihald" msd="SNSNAr" lemmaRef="bd:583134">Innihaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-uppgerð" msd="TS">mvg-uppgerðini</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">Tær</w>
+            <w lemma="upphædd" msd="SFPNar" join="right" lemmaRef="bd:536498">upphæddir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="føra" msd="VIMtnp" lemmaRef="bd:553403">førast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="mvg-uppgerð" msd="TS">mvg-uppgerðina</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Sølu-mvg" msd="SFSNar">Sølu-mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="teigur" msd="SMPNar" join="left" lemmaRef="bd:541775">teigur</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="søla" msd="SFSDar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undantikin" msd="DNd" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undantikin" msd="LSFPN" lemmaRef="bd:581415">undantiknar</w>
+            <w lemma="meirvirðisgjald" msd="SNSDar" lemmaRef="bd:537865">meirvirðisgjaldi</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPNar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="avgjald" msd="SNSNAr" lemmaRef="bd:537438">avgjaldið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Keyps-mvg" msd="F" join="right">Keyps-mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rakstur" msd="SMSNar" lemmaRef="bd:567627">rakstur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="teigur" msd="SMPNar" join="left" lemmaRef="bd:541775">teigur</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PINpSD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="keyp" msd="SNSDar" lemmaRef="bd:515578">keypi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="mvg-skyldugur" msd="TS">mvg-skyldugum</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="undantikin" msd="DNd" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="vøra" msd="SFPAar" lemmaRef="bd:524139">vørur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPAar" lemmaRef="bd:523776">tænastur</w>
+            <w lemma="smb." msd="TS">smb.</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="16" msd="NOgnc" join="right">16</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" join="right" lemmaRef="bd:576938">lógini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Keyps-mvg" msd="SNSNar" join="right">Keyps-mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íløga" msd="SFPNar" lemmaRef="bd:524236">íløgur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="teigur" msd="SMPNar" join="left" lemmaRef="bd:541775">teigur</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="allur" msd="PINpSA" lemmaRef="bd:587907">alt</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="virki" msd="SNSNAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="bóka" msd="VNAPS3" lemmaRef="bd:550237">bókar</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEM3SD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="roknskapur" msd="SMSDar" join="right" lemmaRef="bd:565908">roknskapi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" join="right" lemmaRef="bd:514256">sum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a." msd="TS">a.</w>
+            <w lemma="maskina" msd="SFPNar" join="right" lemmaRef="bd:521501">maskinur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innbúgv" msd="SNSNar" lemmaRef="bd:570616">innbúgv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="rakstrargøgn" msd="SNPNar" join="right" lemmaRef="bd:536881">rakstrargøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="CS" lemmaRef="bd:587906">hvørs</w>
+            <w lemma="keypsprísur" msd="SMSNar" join="right" lemmaRef="bd:566644">keypsprísur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="íroknaður" msd="DGd" lemmaRef="bd:580204">íroknaður</w>
+            <w lemma="meirvirðisgjald" msd="SNSNar" join="right" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="20.000" msd="NOgnc">20.000</w>
+            <w lemma="kr." msd="TT" join="right">kr.</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="virðisminkan" msd="SMSAAr" join="right" lemmaRef="bd:536631">virðisminkan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b." msd="TS">b.</w>
+            <w lemma="útvegan" msd="SMPAar" join="right" lemmaRef="bd:536845">útveganar</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="søla" msd="SFSAar" join="right" lemmaRef="bd:523417">sølu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="projekteringsútreiðslur" msd="SFPAar">projekteringsútreiðslur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSAar" lemmaRef="bd:527997">samband</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" join="right" lemmaRef="bd:576965">ogn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skip" msd="SNSAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPAar" join="right" lemmaRef="bd:537589">flogfør</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="roknskaparhefti" msd="SNSNar">Roknskaparhefti</w>
+            <w lemma="meirvirðisgjald" msd="SNSNar" lemmaRef="bd:537865">Meirvirðisgjald</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="c." msd="TT">c.</w>
+            <w lemma="uppí" msd="DNd" join="right" lemmaRef="bd:586851">uppí</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umbygging" msd="SFSAar" lemmaRef="bd:526252">umbygging</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nútímansgerð" msd="SFSAar">nútímansgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umvæling" msd="SFSAar" lemmaRef="bd:526282">umvæling</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="viðlíkahald" msd="SNSAar" lemmaRef="bd:583125">viðlíkahald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fastur" msd="APSFSA" lemmaRef="bd:561118">fasta</w>
+            <w lemma="ogn" msd="SFSAar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samlaður" msd="APSNSD" lemmaRef="bd:580045">samlaðum</w>
+            <w lemma="avgjaldsskyldugum" msd="APSNSD">avgjaldsskyldugum</w>
+            <w lemma="virði" msd="SNSDar" join="right" lemmaRef="bd:573238">virði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="50.000" msd="NOgnc">50.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">Tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="íløga" msd="SFPNar" lemmaRef="bd:524236">íløgur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="skilmarking" msd="SFSDar" join="right" lemmaRef="bd:525854">skilmarking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSNSN" lemmaRef="bd:550959">roknað</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="teigur" msd="SMSDar" lemmaRef="bd:541775">teigi</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Mvg-fríur" msd="TS">Mvg-frí</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="teigur" msd="SMPNar" join="left" lemmaRef="bd:541775">teigur</w>
+            <w lemma="9" msd="NOgnc" join="right">9</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fevna" msd="VNAPS3" lemmaRef="bd:553332">fevnir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samla" msd="LWNSA" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="søluvirði" msd="SNSAAr" lemmaRef="bd:573024">søluvirðið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="meirvirðisgjald" msd="SNSAar" join="right" lemmaRef="bd:537865">meirvirðisgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tænasta" msd="SFPDar" join="right" lemmaRef="bd:523776">tænastum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="selja" msd="VIMtnp" lemmaRef="bd:576279">seljast</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="avgjald" msd="SNSDar" join="right" lemmaRef="bd:537438">avgjaldi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <w lemma="%" msd="M" join="both">%</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="oljuavgjald" msd="SNSNar">Oljuavgjald</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="teigur" msd="SMPNar" join="left" lemmaRef="bd:541775">teigur</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">Her</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="virki" msd="SNPNar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="garðyrki" msd="SNSAar">garðyrki</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="plantuskúli" msd="SMPAar">plantuskúlar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="herundir" msd="DNd" join="left" lemmaRef="bd:587295">herundir</w>
+            <w lemma="vakstrarhús" msd="SNSNar" join="right" lemmaRef="bd:570442">vakstrarhús</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fiskaaling" msd="SFSAar" join="right" lemmaRef="bd:524811">fiskaaling</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ídnaður" msd="SMSAar" join="right" lemmaRef="bd:566787">ídnað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gistingarhús" msd="SNSAar" join="right" lemmaRef="bd:570430">gistingarhús</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vallaraheim" msd="SNSAar" lemmaRef="bd:517529">vallaraheim</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="farmaflutningsvirki" msd="SNPNar">farmaflutningsvirki</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunna</w>
+            <w lemma="søkja" msd="VIAtnp">søkja</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="brennioljuavgjald" msd="SNSAAr">brennioljuavgjaldið</w>
+            <w lemma="endurrinda" msd="LSNSA" join="right" lemmaRef="bd:549459">endurrindað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="virki" msd="SNPNar" join="right" lemmaRef="bd:530198">virki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="játta" msd="LSNSA" join="right" lemmaRef="bd:552650">játtað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="draga" msd="VNAPP3" lemmaRef="bd:576207">draga</w>
+            <w lemma="oljuavgjald" msd="SNSAAr">oljuavgjaldið</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="mvg-upphædd" msd="TS">mvg-upphæddin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="gjalda" msd="LSFSN" join="right" lemmaRef="bd:576419">goldin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="dagfesta" msd="LSFSN" lemmaRef="bd:553817">dagfest</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ábyrgdahavandi" msd="Adegnc">ábyrgdahavandi</w>
+            <w lemma="leiðsla" msd="SFSDar" lemmaRef="bd:521189">leiðslu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="virki" msd="SNSDAr" join="right" lemmaRef="bd:530198">virkinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="innganga" msd="Adegnc" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="keyps-mvg" msd="F" join="both">keyps-mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSDar">avgjaldstíðarskeiði</w>
+            <w lemma="stórur" msd="ACSNSN" lemmaRef="bd:578418">størri</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="útgangandi" msd="Adegnc" lemmaRef="bd:563665">útgangandi</w>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sølu-mvg" msd="SFSAar" join="both">sølu-mvg</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="merkja" msd="VIMtnp" lemmaRef="bd:554052">merkjast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uppgerð" msd="SFSDAr" lemmaRef="bd:536495">uppgerðini</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="týðuligur" msd="APSNSA" lemmaRef="bd:557221">týðuligt</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="framman" msd="DNd" lemmaRef="bd:587245">framman</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="uppgivna" msd="LWNSA">uppgivna</w>
+            <w lemma="avgjald" msd="SNSAAr" join="right" lemmaRef="bd:537438">avgjaldið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="upphædd" msd="SFSNAr" lemmaRef="bd:536498">Upphæddin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útfyltur" msd="LSFSN" lemmaRef="bd:559454">útfylt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirskriva" msd="LSFSN" join="right" lemmaRef="bd:552787">undirskrivað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="senda" msd="VIMtnp" lemmaRef="bd:553766">sendast</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="seint" msd="DNS" lemmaRef="bd:587778">seinast</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="mánaður" msd="SMSAar" lemmaRef="bd:566206">mánað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="aftaná" msd="DGd" join="right" lemmaRef="bd:587198">aftaná</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="avgjaldstíðarskeið" msd="SNSNAr">avgjaldstíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="enda" msd="LSNSN" join="right" lemmaRef="bd:549452">endað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="senda" msd="VIMtnp" lemmaRef="bd:553766">sendast</w>
+            <w lemma="inn" msd="DNd" join="right" lemmaRef="bd:587773">inn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="avgjald" msd="SNSNar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp" join="right">rindast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="tørvur" msd="SMSNar" lemmaRef="bd:531911">tørvur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="mangur" msd="ACSFPD" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ringja" msd="VIAtnp" lemmaRef="bd:554012">ringja</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tel." msd="TT">tel.</w>
+            <w lemma="352600" msd="NOgnc" join="right">352600</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="MVG-roknskapur" msd="TS">MVG-ROKNSKAPUR</w>
+            <w lemma="Keyp" msd="SgncaP">Keyp</w>
+            <w lemma="Dagf" msd="SgncaP" join="right">Dagf</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="keypsprísur" msd="SMPNar" join="right" lemmaRef="bd:566644">Keypsprísur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rakstur" msd="SMSNar" lemmaRef="bd:567627">rakstur</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="Keyps-mvg" msd="F" join="right">Keyps-mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rakstur" msd="SMSNar" lemmaRef="bd:567627">rakstur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="innganga" msd="Adegnc" join="left" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="keypsprísur" msd="SMPNar" join="right" lemmaRef="bd:566644">Keypsprísur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íløga" msd="SFPNar" lemmaRef="bd:524236">íløgur</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="Keyps-mvg" msd="F" join="right">Keyps-mvg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="íløga" msd="SFPNar" lemmaRef="bd:524236">íløgur</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="innganga" msd="Adegnc" join="left" lemmaRef="bd:575992">inngangandi</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="viðmerking" msd="SFPNar" lemmaRef="bd:526425">Viðmerkingar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="írokn" msd="SNSNar" join="right">írokn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mvg" msd="TS">mvg</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="írokn" msd="SNSNar" join="right">írokn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="frárokn" msd="SNSNar" join="right">frárokn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="frárokn" msd="SNSNar" join="right">frárokn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mvg" msd="TS">mvg</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="MVG-roknskapur" msd="TS">MVG-ROKNSKAPUR</w>
+            <w lemma="søla" msd="SFSNaP" lemmaRef="bd:523417">Søla</w>
+            <w lemma="Dagf" msd="SgncaP" join="right">Dagf</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fakturi" msd="SMSNar" lemmaRef="bd:545239">Faktura</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="MVG-skyldugur" msd="TS">MVG-skyldug</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="viðmerking" msd="SFPNar" lemmaRef="bd:526425">Viðmerkingar</w>
+            <w lemma="MVG-fríur" msd="TS">MVG-frí</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="útflutningur" msd="SMSNar" join="left" lemmaRef="bd:542350">útflutningur</w>
+            <w lemma="v.m" msd="TS" join="right">v.m</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+          <s>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="írokn" msd="SNPNar" join="right">írokn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mvg" msd="TS">mvg</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="Sølu-MVG" msd="SFSNaP">Sølu-MVG</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="útgangandi" msd="Adegnc" join="left" lemmaRef="bd:563665">útgangandi</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="frárokn" msd="SNSNar" join="right">frárokn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mvg" msd="TS">mvg</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00270.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00270.xml
new file mode 100644
index 0000000000000000000000000000000000000000..70dbb2d3c15e13cfd20c132fffdee9b4e6e576c6
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00270.xml
@@ -0,0 +1,3064 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-cdn-fo-savn-1450-32def3b53776aa69" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="2249" xml:lang="en">2249 words</measure>
+        <measure unit="tokens" quantity="2587" xml:lang="en">2587 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-cdn-fo-savn-1450-32def3b53776aa69</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks.cdn.fo/savn/1450/guernsey-skjal-2.pdf?s=NjBF8aNY8IvCYTr7yDYSlNRu180</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="60" />
+          <tagUsage gi="pc" occurs="338" />
+          <tagUsage gi="s" occurs="98" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="2249" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avtala" msd="VIAtnp" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPAaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="GUERNSEY" msd="SNSAaP">GUERNSEY</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">FYRI</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">AT</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">SLEPPA</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">UNDAN</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="likamligur" msd="APSFPD" lemmaRef="bd:556552">LIKAMLIGUM</w>
+            <w lemma="persónur" msd="SFPDar" lemmaRef="bd:540818">PERSÓNUM</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFPNAr" lemmaRef="bd:536137">stjórnirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="partur" msd="SMPNAr" join="both" lemmaRef="bd:532202">partarnir</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="víðka" msd="VIAtnp" lemmaRef="bd:550233">víðka</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="samtykkja" msd="LSNSN" lemmaRef="bd:554136">samtykt</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="samtykkja" msd="VIAtnp" lemmaRef="bd:554136">samtykkja</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" lemmaRef="bd:540818">persónum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøkuskattur" msd="SMPDar" join="right" lemmaRef="bd:531109">inntøkuskattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="samtykkja" msd="VNAPS3" lemmaRef="bd:554136">samtykkir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="danskur" msd="APWNSA" lemmaRef="bd:562763">danska</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="koma" msd="LSNPN" lemmaRef="bd:576176">komin</w>
+            <w lemma="ásamt" msd="DNd" lemmaRef="bd:587883">ásamt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="likamligur" msd="APSMPN" lemmaRef="bd:556552">Likamligir</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">umfataðir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="mótvegis" msd="DGd" lemmaRef="bd:586921">mótvegis</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skattur" msd="SMPNar" join="right" lemmaRef="bd:531119">Skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">Galdandi</w>
+            <w lemma="skatttir" msd="SMPNar" join="right">skatttir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="nýtsla" msd="SFSAar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" join="right" lemmaRef="bd:514174">eru</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="inntøkuskattur" msd="SMPNar" lemmaRef="bd:531109">Inntøkuskattir</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="income" msd="F" join="left">income</w>
+            <w lemma="tax" msd="F" join="right">tax</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMPN" lemmaRef="bd:550270">umtalaðir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Guernsey-skattur" msd="F" join="both">Guernsey-skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">Skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="hereftir" msd="DNd" join="left" lemmaRef="bd:587106">hereftir</w>
+            <w lemma="umtala" msd="LSMPN" lemmaRef="bd:550270">umtalaðir</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="føroyskur" msd="APSMSN" join="left" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="samlíkur" msd="APSMPA" lemmaRef="bd:555419">samlíkar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="rættiligur" msd="DNd" lemmaRef="bd:556367">rættiliga</w>
+            <w lemma="einsháttaður" msd="APSMPA" lemmaRef="bd:580789">einsháttaðar</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="áseta" msd="LSMPN" lemmaRef="bd:576366">ásettir</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="dagfesting" msd="SFSAAr" lemmaRef="bd:524659">dagfestingina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="undirskrift" msd="SFSDAr" lemmaRef="bd:536482">undirskriftini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="eyki" msd="DNd" lemmaRef="bd:545221">eyka</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="staður" msd="SMSAAr" lemmaRef="bd:566929">staðin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="varur" msd="APSNSN" lemmaRef="bd:554883">vart</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="allur" msd="PIFpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="týða" msd="Adegnc" lemmaRef="bd:553014">týðandi</w>
+            <w lemma="broyting" msd="SFPAar" join="right" lemmaRef="bd:524586">broytingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sín" msd="PEF3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="skattalóg" msd="SFPDar" lemmaRef="bd:535361">skattalógum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="likamligur" msd="APSMPD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="mál" msd="SNPAar" join="right" lemmaRef="bd:516179">mál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="umfata" msd="LSNPN" lemmaRef="bd:552333">umfatað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="almennur" msd="APSFPN" lemmaRef="bd:561652">Almennar</w>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">allýsingar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="ørðvísi" msd="DNd" join="right">ørðvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="TS" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Guernsey" msd="SgncaP" join="both">Guernsey</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Alderney" msd="SgncaP">Alderney</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Herm" msd="SgncaP">Herm</w>
+            <w lemma="íroknaður" msd="DNd" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="oyggj" msd="SFPAar" lemmaRef="bd:576487">oyggjar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSAar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="b" msd="TS" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="sjóøki" msd="SNSAAr" join="right" lemmaRef="bd:530097">sjóøkið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSAar" lemmaRef="bd:576938">lóg</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" join="right" lemmaRef="bd:574258">rættindi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="viðkoma" msd="VNAPP3" lemmaRef="bd:576175">viðkoma</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="c" msd="TS" join="left">c</w>
+            <pc lemma=")" msd="KO">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="F" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="administratorur" msd="F" lemmaRef="bd:584242">Administrator</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Income" msd="F">Income</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="umboð" msd="SNSNar" lemmaRef="bd:571401">umboð</w>
+            <w lemma="hann" msd="PEg3nc" join="right" lemmaRef="bd:513684">hansara</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="varamaður" msd="SMSNar" lemmaRef="bd:567804">varamaður</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSDar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="d" msd="TS" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="both" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="reka" msd="VIAtnp" lemmaRef="bd:576063">reka</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="vinnuvirksemi" msd="SNSAar">vinnuvirksemi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e" msd="TS" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="allur" msd="PIMpSN" lemmaRef="bd:587907">allur</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSMSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">Viðvíkjandi</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skilgreinað" msd="LSNSN">skilgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAAr" join="right" lemmaRef="bd:531119">skattirnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RFPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="nýta" msd="LWFPD" lemmaRef="bd:553611">nýttu</w>
+            <w lemma="skattalóg" msd="SFPDAr" lemmaRef="bd:535361">skattalógunum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="taka" msd="LSFSN" lemmaRef="bd:576131">tikin</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="borgaraskapur" msd="SMSNar" lemmaRef="bd:565825">Borgaraskapur</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="likamligur" msd="APSMSD" lemmaRef="bd:556552">likamligum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="bústaður" msd="SMSDar" join="right" lemmaRef="bd:566891">bústaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heimur" msd="SMSDar" lemmaRef="bd:539705">heimi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="sermerki" msd="SNSDar" lemmaRef="bd:530088">sermerki</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="samur" msd="PINpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="viðtøka" msd="SFPDAr" lemmaRef="bd:524088">viðtøkunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="støða" msd="SFSNar" lemmaRef="bd:523272">støða</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="avgera" msd="LSFSN" lemmaRef="bd:575727">avgjørd</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" join="right" lemmaRef="bd:586847">yvir</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="metta" msd="LSMSN" lemmaRef="bd:521560">mettur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="persónligur" msd="APWNSN" lemmaRef="bd:556620">persónliga</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fíggjarligur" msd="APWNSN" lemmaRef="bd:556661">fíggjarliga</w>
+            <w lemma="tilknýti" msd="SNSNar" lemmaRef="bd:573957">tilknýti</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tættur" msd="DNC" lemmaRef="bd:564367">tættari</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="miðdepil" msd="SMSNar" join="left" lemmaRef="bd:567249">miðdepil</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="lívsáhugamál" msd="SNPAar" join="right">lívsáhugamál</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="lívsáhugamál" msd="SNPAar" join="right">lívsáhugamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="fastur" msd="APSNSA" lemmaRef="bd:561118">fast</w>
+            <w lemma="heim" msd="SNSAar" lemmaRef="bd:515270">heim</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ráða" msd="VIAtnp" lemmaRef="bd:576406">ráða</w>
+            <w lemma="yvir" msd="DNd" lemmaRef="bd:586847">yvir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørgin" msd="PIMpSD" lemmaRef="bd:587902">hvørgum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="metast" msd="VIMtnp">metast</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanur" msd="APSMSN" lemmaRef="bd:562985">vanur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" join="right" lemmaRef="bd:575771">búgva</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="c" msd="TS" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vanur" msd="APSMSN" lemmaRef="bd:562985">vanur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="búgva" msd="VIAtnp" lemmaRef="bd:575771">búgva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDar" lemmaRef="bd:532202">pørtum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvørgin" msd="PIMpPD" lemmaRef="bd:587902">hvørgum</w>
+            <w lemma="tann" msd="PEg3nc" join="right" lemmaRef="bd:587908">teirra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="avgera" msd="VIAtnp" lemmaRef="bd:575727">avgera</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" join="right" lemmaRef="bd:587509">sínámillum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" lemmaRef="bd:571970">arbeiði</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="6" msd="NOgnc" join="right">6</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="7" msd="NOgnc" join="right">7</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">fastar</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="burtursæð" msd="DNd">burtursæð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tílíkur" msd="PIFpSN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="haðani" msd="DNd" join="right" lemmaRef="bd:587273">haðani</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stykki" msd="SNSDar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangur" msd="ACSNPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="tíðarskeið" msd="SNSAar" join="right" lemmaRef="bd:571071">tíðarskeið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="183" msd="NOgnc">183</w>
+            <w lemma="dagur" msd="SMPAar" lemmaRef="bd:568412">dagar</w>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">samanlagt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="tólv" msd="NCgnc" lemmaRef="bd:530560">tólv</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSDar" join="right" lemmaRef="bd:571071">tíðarskeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="enda" msd="VNAPS3" lemmaRef="bd:549452">endar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="skattaár" msd="SNSDar" join="right" lemmaRef="bd:585015">skattaári</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðisgevari" msd="SMSAar" join="right">arbeiðisgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samsýning" msd="SFSNAr" lemmaRef="bd:525762">samsýningin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="bera" msd="LSFSN" lemmaRef="bd:576019">borin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="fastur" msd="APSMSD" lemmaRef="bd:561118">føstum</w>
+            <w lemma="rakstrarstað" msd="SMSDar" join="right" lemmaRef="bd:535659">rakstrarstaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="ígjøgnum" msd="DGd" lemmaRef="bd:513720">ígjøgnum</w>
+            <w lemma="virksemi" msd="SNSAAr" join="right" lemmaRef="bd:573237">virksemið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiðisgevari" msd="SMSNAr">arbeiðisgevarin</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="fulnar" msd="DNd" lemmaRef="bd:586936">fulnar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="partvísur" msd="DNd" lemmaRef="bd:557624">partvíst</w>
+            <w lemma="útinna" msd="LSNSN" join="right" lemmaRef="bd:553956">útint</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="stykki" msd="SNSNar" lemmaRef="bd:530126">Stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSNSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samsýning" msd="SFSAar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="arbeiðisgevari" msd="SMSAar" join="right">arbeiðisgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" join="right" lemmaRef="bd:513687">um</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="móttakari" msd="SMSNAr" lemmaRef="bd:546710">móttakarin</w>
+            <w lemma="veita" msd="VNAPS3" lemmaRef="bd:553565">veitir</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="persónur" msd="SMSDar" lemmaRef="bd:540818">persóni</w>
+            <w lemma="enn" msd="DNd" lemmaRef="bd:577221">enn</w>
+            <w lemma="arbeiðisgevari" msd="SMSDAr">arbeiðisgevaranum</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="meðan" msd="CS" lemmaRef="bd:577213">meðan</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="vara" msd="VNAPS3" join="right" lemmaRef="bd:553374">varir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="persónur" msd="SMSNAr" join="right" lemmaRef="bd:540818">persónurin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="eftirlit" msd="SNSAar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stýra" msd="VNAPS3" lemmaRef="bd:553429">stýrir</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ansa" msd="VNAPS3" lemmaRef="bd:552163">ansar</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PQMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="háttur" msd="SMSAar" lemmaRef="bd:567481">hátt</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænastuveiting" msd="SFPNar" lemmaRef="bd:526223">tænastuveitingar</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="útinna" msd="LSFPN" join="right" lemmaRef="bd:553956">útintar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænastuveiting" msd="SFPNar" lemmaRef="bd:526223">tænastuveitingar</w>
+            <w lemma="útgera" msd="VNAPP3">útgera</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="óloysandi" msd="Adegnc" lemmaRef="bd:563991">óloysandi</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="handilsvirksemi" msd="SNSDAr" join="right">handilsvirkseminum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="persónur" msd="SMSDAr" join="right" lemmaRef="bd:540818">persóninum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="frammanfyristandandi" msd="Adegnc" lemmaRef="bd:563626">frammanfyristandandi</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" join="right" lemmaRef="bd:576666">grein</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">samsýning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="arbeiði" msd="SNSAar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útinna" msd="LSNSN" lemmaRef="bd:553956">útint</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" lemmaRef="bd:576063">rikið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="ómaksgjald" msd="SNPNar" lemmaRef="bd:537088">Ómaksgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stýrislimur" msd="SMPAar" lemmaRef="bd:565722">stýrislimir</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="ómaksgjald" msd="SNPNar" lemmaRef="bd:537088">Ómaksgjøld</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stýrislimur" msd="SMPAar" lemmaRef="bd:565722">stýrislimir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="tílíkur" msd="PINpPN" lemmaRef="bd:555432">tílík</w>
+            <w lemma="gjald" msd="SNPNar" join="right" lemmaRef="bd:537638">gjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="stýrislimur" msd="SMSNar" lemmaRef="bd:565722">stýrislimur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stjórn" msd="SFSDAr" lemmaRef="bd:536137">stjórnini</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="ráði" msd="SNSDar" lemmaRef="bd:572764">ráði</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="felag" msd="SNSDar" join="right" lemmaRef="bd:535493">felag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="heimstaður" msd="SMSAar" lemmaRef="bd:566903">heimstað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="listafólk" msd="SNPNar" lemmaRef="bd:585442">Listafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítrottafólk" msd="SNPNar">ítrottafólk</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">Inntøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="undirhaldari" msd="SMSNar" join="right" lemmaRef="bd:548248">undirhaldari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sosum" msd="DNd">sosum</w>
+            <w lemma="sjónleikur" msd="SMSNar" join="right" lemmaRef="bd:531661">sjónleika</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="filmur" msd="SMSGar" join="right" lemmaRef="bd:530696">films</w>
+            <pc lemma="-" msd="KO" join="both">-</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útvarpsella" msd="SFSNar">útvarpsella</w>
+            <w lemma="sjónvarp" msd="SNSGar" lemmaRef="bd:537246">sjónvarps</w>
+            <w lemma="listafólk" msd="SNSNar" join="right" lemmaRef="bd:585442">listafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tónleikari" msd="SMSNar" join="right" lemmaRef="bd:514008">tónleikari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ítróttafólk" msd="SNSNar" join="right" lemmaRef="bd:585325">ítróttafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEN3PD" lemmaRef="bd:513755">sínum</w>
+            <w lemma="persónligur" msd="APWNPD" lemmaRef="bd:556620">persónligu</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tiltak" msd="SNPDar" lemmaRef="bd:537371">tiltøkum</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="framføra" msd="LSFSN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="persónligur" msd="APSNPD" lemmaRef="bd:556620">persónligum</w>
+            <w lemma="tiltak" msd="SNPDar" lemmaRef="bd:537371">tiltøkum</w>
+            <w lemma="framføra" msd="LSFSN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="undirhaldari" msd="SMSDar" lemmaRef="bd:548248">undirhaldara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="ítróttarfólk" msd="SNSDar">ítróttarfólki</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="førleiki" msd="SMSDar" join="right" lemmaRef="bd:513993">førleika</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="krevja" msd="VNMPS3" lemmaRef="bd:554166">krevst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leggja" msd="VNMPS3" lemmaRef="bd:518970">legst</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="undirhaldari" msd="SMSAAr" lemmaRef="bd:548248">undirhaldaran</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttarfólk" msd="SNSAAr">ítróttarfólkið</w>
+            <w lemma="sjálvur" msd="APSNSA" join="right" lemmaRef="bd:555235">sjálvt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lógligur" msd="APSFSA" lemmaRef="bd:556108">lógliga</w>
+            <w lemma="eind" msd="SFSAar" join="right" lemmaRef="bd:533804">eind</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="tann" msd="RFSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tiltak" msd="SNPNAr" lemmaRef="bd:537371">tiltøkini</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="undirhaldari" msd="SMSDAr" lemmaRef="bd:548248">undirhaldaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ítróttarfólk" msd="SNSDAr">ítróttarfólkinum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framføra" msd="LSNPN" lemmaRef="bd:553410">framførd</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="8" msd="NOgnc">8</w>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">Almenn</w>
+            <w lemma="tænasta" msd="SFSNar" lemmaRef="bd:523776">tænasta</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">Fastar</w>
+            <w lemma="løn" msd="SFPNar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" join="right" lemmaRef="bd:525762">samsýningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="burtursæð" msd="DNd">burtursæð</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útgoldnar" msd="LSFPN">útgoldnar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="politiskur" msd="APSFSD" lemmaRef="bd:558634">politiskari</w>
+            <w lemma="undirdeild" msd="SFSDar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lógásettur" msd="APSMSD" lemmaRef="bd:561778">lógásettum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="staðbundin" msd="APSMSD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" lemmaRef="bd:540818">persón</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="framdur" msd="LSFPD" lemmaRef="bd:578764">framdum</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirdeild" msd="SFSAar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="stovnur" msd="SMSAar" lemmaRef="bd:541581">stovn</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="myndugleiki" msd="SMSAar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">Tó</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="fastur" msd="APSFPN" lemmaRef="bd:561118">fastar</w>
+            <w lemma="løn" msd="SFPNar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPNar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPN" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPNar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tænasta" msd="SFPNAr" lemmaRef="bd:523776">tænasturnar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="likamligur" msd="APWMSN" lemmaRef="bd:556552">likamligi</w>
+            <w lemma="persónur" msd="SMSNAr" lemmaRef="bd:540818">persónurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VNMAS3" lemmaRef="bd:575738">gjørdist</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fremja" msd="VIAtnp" lemmaRef="bd:554157">fremja</w>
+            <w lemma="tænasta" msd="SFPAAr" join="right" lemmaRef="bd:523776">tænasturnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="5" msd="NOgnc" join="right">5</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fastur" msd="APSFPA" lemmaRef="bd:561118">fastar</w>
+            <w lemma="løn" msd="SFPAar" join="right" lemmaRef="bd:576943">lønir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PIFpPA" lemmaRef="bd:513722">aðrar</w>
+            <w lemma="tílíkur" msd="PIFpPA" lemmaRef="bd:555432">tílíkar</w>
+            <w lemma="samsýning" msd="SFPAar" lemmaRef="bd:525762">samsýningar</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tænasta" msd="SFPDar" lemmaRef="bd:523776">tænastum</w>
+            <w lemma="framdur" msd="LSFPN" lemmaRef="bd:578764">framdar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="fyritøka" msd="SFSAar" join="right" lemmaRef="bd:520155">fyritøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="politiskur" msd="APSFSD" lemmaRef="bd:558634">politiskari</w>
+            <w lemma="undirdeild" msd="SFSDar" lemmaRef="bd:536473">undirdeild</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="lógásettur" msd="APSMSD" lemmaRef="bd:561778">lógásettum</w>
+            <w lemma="stovnur" msd="SMSDar" lemmaRef="bd:541581">stovni</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="staðbundin" msd="APSMSD" lemmaRef="bd:581112">staðbundnum</w>
+            <w lemma="myndugleiki" msd="SMSDar" lemmaRef="bd:513862">myndugleika</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" join="right" lemmaRef="bd:513684">honum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="9" msd="NOgnc">9</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="útgjald" msd="SNPNar" join="right" lemmaRef="bd:537098">Útgjøld</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lærlingur" msd="SMSNar" join="right" lemmaRef="bd:540352">lærlingur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="beint" msd="DNd" lemmaRef="bd:564432">beint</w>
+            <w lemma="frammanundan" msd="DNd" lemmaRef="bd:587250">frammanundan</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="koma" msd="VNAAS3" lemmaRef="bd:576176">kom</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSAar" join="right" lemmaRef="bd:532202">part</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="bústaður" msd="VUAtnp" lemmaRef="bd:566891">bústað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="útbúgving" msd="SFSDar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upplæring" msd="SFSDar" lemmaRef="bd:526333">upplæring</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="endamál" msd="SNSAar" join="right" lemmaRef="bd:514788">endamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="móttaka" msd="VNAPS3" lemmaRef="bd:576121">móttekur</w>
+            <w lemma="ætla" msd="LSNSN" lemmaRef="bd:549302">ætlað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="uppihald" msd="SNSAar" join="right" lemmaRef="bd:518800">uppihald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útbúgving" msd="SFSAar" lemmaRef="bd:526572">útbúgving</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upplæring" msd="SFSAar" join="right" lemmaRef="bd:526333">upplæring</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSNPN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="treyta" msd="LSNSN" lemmaRef="bd:552690">treytað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="slíkur" msd="PINpPN" lemmaRef="bd:555427">slík</w>
+            <w lemma="útgjald" msd="SNPNar" lemmaRef="bd:537098">útgjøld</w>
+            <w lemma="stava" msd="VNAPP3" lemmaRef="bd:552727">stava</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="kelda" msd="SFPDar" lemmaRef="bd:520807">keldum</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="10" msd="NOgnc">10</w>
+            <w lemma="Útilokan" msd="SFSNar">Útilokan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="loyvi" msd="SNPDar" lemmaRef="bd:572526">loyvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góðskriving" msd="SFSAar" lemmaRef="bd:525004">góðskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="Guernseyskatti" msd="SMSDar">Guernseyskatti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sum" msd="CR" join="left" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="vanligur" msd="APWFSA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="meginregla" msd="SFSAAr" lemmaRef="bd:521530">meginregluna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="M" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="undirstykki" msd="SNSDar" lemmaRef="bd:530178">undirstykki</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="NOgnc" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="borgari" msd="SMSDar" join="right" lemmaRef="bd:513918">borgara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøkuskattur" msd="SMSAAr" join="right" lemmaRef="bd:531109">inntøkuskattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="tílíkur" msd="PIMpSN" lemmaRef="bd:555432">tílíkur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" join="right" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="frádráttur" msd="SMSNAr" lemmaRef="bd:567649">frádrátturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="geva" msd="LSMSN" join="right" lemmaRef="bd:576061">givin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="iii" msd="F" join="right">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="írokna" msd="VIAtnp">írokna</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr">skattagrundarlagið</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eftirverandi" msd="Adegnc" lemmaRef="bd:563945">eftirverandi</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="slíkur" msd="PIMpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="borgari" msd="SMSDar" join="right" lemmaRef="bd:513918">borgara</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="sleppa" msd="VIMtnp" lemmaRef="bd:575966">sleppast</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="áseting" msd="SFPDAr" lemmaRef="bd:526495">ásetingunum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="loyvi" msd="SNPDar" lemmaRef="bd:572526">loyvum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="góðskriving" msd="SFSAar" lemmaRef="bd:525004">góðskriving</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APSMSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="øki" msd="SNSDar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="sum" msd="CR" join="left" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="ávirka" msd="VIAtnp" lemmaRef="bd:550107">ávirka</w>
+            <w lemma="vanligur" msd="APWFSA" lemmaRef="bd:556584">vanligu</w>
+            <w lemma="meginregla" msd="SFSAAr" lemmaRef="bd:521530">meginregluna</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" join="right" lemmaRef="bd:587854">hesum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fyrivarni" msd="SNSDar" lemmaRef="bd:573522">fyrivarni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="undirstykki" msd="SNSDar" lemmaRef="bd:530178">undirstykki</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="NOgnc" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="borgari" msd="SMSDar" join="right" lemmaRef="bd:513918">borgara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inntøkuskattur" msd="SMSAAr" join="right" lemmaRef="bd:531109">inntøkuskattin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gjalda" msd="LSMSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="tílíkur" msd="APSMSN" lemmaRef="bd:555432">tílíkur</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fara" msd="VIAtnp" lemmaRef="bd:576051">fara</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSAAr" lemmaRef="bd:532202">partin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" join="right" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="frádratturin" msd="SMSNAr">frádratturin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="geva" msd="LSMSN" join="right" lemmaRef="bd:576061">givin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="inntøka" msd="SFSAAr" join="right" lemmaRef="bd:520688">inntøkuna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="iii" msd="NOgnc" join="right">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="borgari" msd="SMSNar" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vinna" msd="VNAPS3" lemmaRef="bd:575908">vinnur</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="inntøka" msd="SFSAar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="írokna" msd="VIAtnp">írokna</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattagrundarlag" msd="SNSAAr" join="right">skattagrundarlagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inntøkuskattur" msd="SMSDAr" join="right" lemmaRef="bd:531109">inntøkuskattinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="svara" msd="VNAPS3" lemmaRef="bd:551385">svarar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="skattur" msd="SMSAAr" lemmaRef="bd:531119">skattin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" lemmaRef="bd:520688">inntøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="11" msd="NOgnc">11</w>
+            <w lemma="mannagongd" msd="SFSNAr" lemmaRef="bd:534740">Mannagongdin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">avtalum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSN" lemmaRef="bd:556552">likamligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPN" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="fráboðan" msd="SFSDar" join="both" lemmaRef="bd:534005">fráboðan</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="eindamál" msd="SNSDar">eindamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="ígildiskoma" msd="SFSNar">Ígildiskoma</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tríatiundi" msd="APWMSA" lemmaRef="bd:530616">tríatiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="Guernsey-skattum" msd="SgncaP">Guernsey-skattum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KE" join="left">;</pc>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNPAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFPAAr" lemmaRef="bd:536137">stjórnirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="tríggir" msd="NCMPA" lemmaRef="bd:530549">tríggjar</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DNd" join="right" lemmaRef="bd:586854">innan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="PDMpSA" lemmaRef="bd:587908">tann</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tríggir" msd="NCMPA" lemmaRef="bd:530549">tríggjar</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNSAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="uppsiga" msd="LSFSN" join="right" lemmaRef="bd:576428">uppsøgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="boð" msd="SNPNar" lemmaRef="bd:571129">boð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsøgn" msd="SFSDAr" lemmaRef="bd:529111">uppsøgnini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFPAAr" lemmaRef="bd:536137">stjórnirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Helsinko" msd="SgncaP" join="right">Helsinko</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc" join="right">2008</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SMPAAr" lemmaRef="bd:536137">stjórnirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Jóannes" msd="SMSNaP" lemmaRef="bd:574556">Jóannes</w>
+            <w lemma="Eidesgaard" msd="SgncaP">Eidesgaard</w>
+            <w lemma="Lyndon" msd="SMSNaP">Lyndon</w>
+            <w lemma="Trott" msd="SgncaP">Trott</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00271.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00271.xml
new file mode 100644
index 0000000000000000000000000000000000000000..8545c7610b27223d8ec9e6887ca7bf6bd2846651
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00271.xml
@@ -0,0 +1,1677 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-cdn-fo-savn-1451-de20e11655e8f9bd" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="1187" xml:lang="en">1187 words</measure>
+        <measure unit="tokens" quantity="1376" xml:lang="en">1376 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-cdn-fo-savn-1451-de20e11655e8f9bd</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks.cdn.fo/savn/1451/guernsey-skjal-3.pdf?s=GHZCcphTNvP57kYaVuDAAeBGPxk</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="26" />
+          <tagUsage gi="pc" occurs="189" />
+          <tagUsage gi="s" occurs="44" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="1187" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avtala" msd="VIAtnp" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPAaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="GUERNSEY" msd="SFPAaP">GUERNSEY</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">FYRI</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">AT</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">SLEPPA</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">UNDAN</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">TVÍSKATTING</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">VIÐVÍKJANDI</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">FYRITØKUM</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">SUM</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">HAVA</w>
+            <w lemma="skip" msd="VUAtnp" lemmaRef="bd:516806">SKIP</w>
+            <w lemma="ella" msd="APSNPA" lemmaRef="bd:513686">ELLA</w>
+            <w lemma="flogfar" msd="SNPAar" lemmaRef="bd:537589">FLOGFØR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">VINNU</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="altjóða" msd="APSFSD" lemmaRef="bd:564191">ALTJÓÐA</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">FERÐSLU</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFPNAr" lemmaRef="bd:536137">stjórnirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">fyritøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="reka" msd="VNAPP3" lemmaRef="bd:576063">reka</w>
+            <w lemma="skip" msd="SNPAar" lemmaRef="bd:516806">skip</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPAar" lemmaRef="bd:537589">flogfør</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSDar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligu" msd="APWMPA">altjóðarættarligu</w>
+            <w lemma="sáttmáli" msd="SMPAar" lemmaRef="bd:513991">sáttmálar</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSGar" lemmaRef="bd:585678">landsstýris</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="verða" msd="LSFPN" lemmaRef="bd:576404">vorðnar</w>
+            <w lemma="samdur" msd="APSFPN" lemmaRef="bd:578766">samdar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="allýsing" msd="SMPNar" lemmaRef="bd:524430">ALLÝSINGAR</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="a" msd="NOgnc" join="both">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="b" msd="SgncaP" join="both">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="”" msd="KQ" join="right">”</pc>
+            <w lemma="Guernsey" msd="SgncaP" join="both">Guernsey</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Alderney" msd="SgncaP">Alderney</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Herm" msd="SgncaP">Herm</w>
+            <w lemma="haruppií" msd="DNd">haruppií</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="oyggj" msd="SFPAar" lemmaRef="bd:576487">oyggjar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="c" msd="NOgnc" join="both">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="persónur" msd="SMPNar" join="both" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="umfata" msd="VNAPS3" lemmaRef="bd:552333">umfatar</w>
+            <w lemma="ein" msd="RMSAI" lemmaRef="bd:530547">ein</w>
+            <w lemma="likamligur" msd="APSMSA" lemmaRef="bd:556552">likamligan</w>
+            <w lemma="persónur" msd="SMSAar" join="right" lemmaRef="bd:540818">persón</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="felag" msd="SNSAar" lemmaRef="bd:535493">felag</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="samtak" msd="SNSAar" lemmaRef="bd:537219">samtak</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="persónur" msd="SMPDar" join="right" lemmaRef="bd:540818">persónum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="d" msd="SNSGar" join="both">d</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="felag" msd="SNSNar" join="both" lemmaRef="bd:535493">felag</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="eind" msd="SFSNar" lemmaRef="bd:533804">eind</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="samtøka" msd="SFSNar" join="both" lemmaRef="bd:522508">samtøka</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="viðgera" msd="LSFSN" lemmaRef="bd:575715">viðgjørd</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="løgfrøðiligur" msd="APSMSN" lemmaRef="bd:556464">løgfrøðiligur</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="e" msd="NRgnc" join="both">e</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="borgari" msd="SMSNar" join="left" lemmaRef="bd:513918">borgari</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóg" msd="SFSDAr" lemmaRef="bd:576938">lógini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="heimstaður" msd="SMSAar" join="right" lemmaRef="bd:566903">heimstað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leiðslusæti" msd="SNSAar" join="right">leiðslusæti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skrásetingarstaður" msd="SMSAar">skrásetingarstað</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="eyðkenni" msd="SNSAar" lemmaRef="bd:572161">eyðkenni</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tílíkur" msd="PINpSD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="slag" msd="SNSDar" join="right" lemmaRef="bd:535723">slagi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="f" msd="NOgnc" join="both">f</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="fyritøka" msd="SFSNar" join="left" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" join="right" lemmaRef="bd:520155">fyritøka</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSFSN" lemmaRef="bd:576063">rikin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="borgari" msd="SMSDar" lemmaRef="bd:513918">borgara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="g" msd="NOgnc" join="both">g</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="altjóða" msd="Adegnc" join="left" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSNar" join="right" lemmaRef="bd:527144">ferðsla</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="flutningur" msd="SMSNar" lemmaRef="bd:539414">flutningur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNSDar" lemmaRef="bd:516806">skipi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSDar" join="right" lemmaRef="bd:537589">flogfari</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="skip" msd="SNSNAr" lemmaRef="bd:516806">skipið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNSNAr" lemmaRef="bd:537589">flogfarið</w>
+            <w lemma="einans" msd="DNd" lemmaRef="bd:587188">einans</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="støð" msd="SNPAar" lemmaRef="bd:571373">støð</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="h" msd="NOgnc" join="both">h</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="inntøka" msd="SFSNar" join="left" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="stava" msd="DNd" lemmaRef="bd:552727">stavandi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="inntøka" msd="SFPNar" join="right" lemmaRef="bd:520688">inntøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="brutto-inn-tøka" msd="SFPNar">bruttoinntøkur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMSNar" lemmaRef="bd:542165">vinningur</w>
+            <w lemma="vinna" msd="LSMSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="við" msd="DNd" join="right" lemmaRef="bd:586853">við</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="NOgnc" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðafólk" msd="SNSDar" lemmaRef="bd:514871">ferðafólki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="farmur" msd="SMSDar" join="right" lemmaRef="bd:539282">farmi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="ii" msd="NOgnc" join="both">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="leiguinntøka" msd="SFSAar">leiguinntøku</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="grundarlag" msd="SNSDar" lemmaRef="bd:535530">grundarlagi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="leigusáttmáli" msd="SMSDar">leigusáttmála</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" join="right" lemmaRef="bd:537589">flogførum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="leiguinntøka" msd="SFSNAr">leiguinntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iii" msd="SNSDar" join="both">iii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="søla" msd="SFSAar" lemmaRef="bd:523417">sølu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útvegan" msd="SFSDar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænastuveiting" msd="SFPDar" join="right" lemmaRef="bd:526223">tænastuveitingum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="binda" msd="LSFPN" lemmaRef="bd:575935">bundnar</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="vinna" msd="SFSDar" join="right" lemmaRef="bd:524070">vinnu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="annaðhvørt" msd="DNd" lemmaRef="bd:577235">annaðhvørt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sjálvur" msd="APWFSA" lemmaRef="bd:555235">sjálva</w>
+            <w lemma="fyritøka" msd="SFSAAr" lemmaRef="bd:520155">fyritøkuna</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PIFpSA" lemmaRef="bd:513752">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="annar" msd="PIFpSA" lemmaRef="bd:513722">aðra</w>
+            <w lemma="fyritøka" msd="SFSAar" join="right" lemmaRef="bd:520155">fyritøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="slíkur" msd="PIFpSN" lemmaRef="bd:555427">slík</w>
+            <w lemma="søla" msd="SFSNar" lemmaRef="bd:523417">søla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ferðaseðil" msd="SMPDar" lemmaRef="bd:567227">ferðaseðlum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tílíkur" msd="PINpPD" lemmaRef="bd:555432">tílíkum</w>
+            <w lemma="skjal" msd="SNPDar" lemmaRef="bd:537265">skjølum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útvegan" msd="SFSNar" lemmaRef="bd:536845">útvegan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tænastuveiting" msd="SFPDar" lemmaRef="bd:526223">tænastuveitingum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="binda" msd="LSFSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="iv" msd="SgncaP" join="both" lemmaRef="bd:576762">iv</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="nýtsla" msd="SFSDar" join="right" lemmaRef="bd:521900">nýtslu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSDar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiguinntøka" msd="SFSDar">leiguinntøku</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bingja" msd="SMPDar" lemmaRef="bd:519245">bingjum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="íroknaður" msd="DGd" join="left" lemmaRef="bd:580204">íroknað</w>
+            <w lemma="viðfestur" msd="SFSDar" join="right" lemmaRef="bd:559929">viðfestu</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftirvognur" msd="SMPDar" lemmaRef="bd:539158">eftirvognum</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="treylari" msd="SMPDar" join="both" lemmaRef="bd:548099">treylarum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tílíkur" msd="PIFpSD" lemmaRef="bd:555432">tílíkari</w>
+            <w lemma="útgerð" msd="SFSDar" lemmaRef="bd:533408">útgerð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="bingja" msd="SMPDar" join="right" lemmaRef="bd:519245">bingjum</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="flutningur" msd="SMSAar" lemmaRef="bd:539414">flutning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="farmur" msd="SMSDar" lemmaRef="bd:539282">farmi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="handil" msd="SMSGar" join="both" lemmaRef="bd:567172">handils</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <w lemma="vør" msd="SFPDar" join="both" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="nýtsla" msd="SFSNar" join="right" lemmaRef="bd:521900">nýtsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umsiting" msd="SFSNar" lemmaRef="bd:526270">umsiting</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leiguinntøka" msd="SFSNar">leiguinntøka</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="binda" msd="LSFSN" lemmaRef="bd:575935">bundin</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="undirskipaður" msd="LSFSN" lemmaRef="bd:580374">undirskipað</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="v" msd="TS" join="both">v</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="renta" msd="SFPNar" lemmaRef="bd:522267">rentur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="fæ" msd="SNSDar" join="right" lemmaRef="bd:518920">fæi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="vinna" msd="SFSAAr" lemmaRef="bd:524070">vinnuna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" join="right" lemmaRef="bd:527144">ferðslu</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="i" msd="TS" join="both">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSDar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="administratorur" msd="F" lemmaRef="bd:584242">Administrator</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Income" msd="F">Income</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="tilnevna" msd="APWNSN" lemmaRef="bd:553336">tilnevnda</w>
+            <w lemma="umboð" msd="SNSNar" join="right" lemmaRef="bd:571401">umboð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" lemmaRef="bd:519134">avtaluni</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yrkisorð" msd="SNSNar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="ÚTILOKAN" msd="SFSNar">ÚTILOKAN</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="tvískatting" msd="SFSDar" lemmaRef="bd:526209">TVÍSKATTING</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">Inntøka</w>
+            <w lemma="vinna" msd="LSFSN" lemmaRef="bd:575908">vunnin</w>
+            <w lemma="gjøgnum" msd="DGd" lemmaRef="bd:513719">gjøgnum</w>
+            <w lemma="vinna" msd="SFSAar" lemmaRef="bd:524070">vinnu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vinningur" msd="SMPNar" join="right" lemmaRef="bd:542165">Vinningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="vinna" msd="LSMPN" lemmaRef="bd:575908">vunnir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avhending" msd="SFSDar" lemmaRef="bd:524466">avhending</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="leysur" msd="APSFSD" lemmaRef="bd:557593">leysari</w>
+            <w lemma="ogn" msd="SFSDar" lemmaRef="bd:576965">ogn</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinna" msd="SFSDAr" lemmaRef="bd:524070">vinnuni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="ferðsla" msd="SFSDar" lemmaRef="bd:527144">ferðslu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSMPN" lemmaRef="bd:552600">skattaðir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="áseting" msd="SFPNAr" lemmaRef="bd:526495">Ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFPDAr" lemmaRef="bd:576666">greinunum</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="nýta" msd="VIMtnp" lemmaRef="bd:553611">nýtast</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMPAar" join="right" lemmaRef="bd:542165">vinningar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vinna" msd="VUAtnp" lemmaRef="bd:575908">vunnið</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="luttøka" msd="SFSDar" lemmaRef="bd:521337">luttøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="samtak" msd="SNSDar" join="right" lemmaRef="bd:537219">samtaki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="handilsfelagsskapur" msd="SMSDar">handilsfelagsskapi</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="vinnustovnur" msd="SMSDar" join="right">vinnustovni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">MANNAGONGD</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="avtala" msd="SFPDar" lemmaRef="bd:519134">AVTALU</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="persónur" msd="SMSNar" lemmaRef="bd:540818">persónur</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SA" lemmaRef="bd:513684">hann</w>
+            <w lemma="skattseting" msd="SFSAar" join="right">skattseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="viðtøka" msd="SFPAAr" lemmaRef="bd:524088">viðtøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hann" msd="PPM3SN" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hesin" msd="PDMpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="partur" msd="SMPDar" join="right" lemmaRef="bd:532202">pørtum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="borgari" msd="SMSNar" join="right" lemmaRef="bd:513918">borgari</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="fráboðan" msd="SFSDar" join="both" lemmaRef="bd:534005">fráboðan</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="føra" msd="VNAPS3" lemmaRef="bd:553403">førir</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="skattaáseting" msd="SFSAar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="áseting" msd="SFPAAr" lemmaRef="bd:526495">ásetingarnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="ígildiskoma" msd="SFSNar">ÍGILDISKOMA</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="tríatiundi" msd="APWMSA" lemmaRef="bd:530616">tríatiunda</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="seinur" msd="ACWFSA" lemmaRef="bd:555778">seinru</w>
+            <w lemma="dagfesting" msd="SFSAAr" join="right" lemmaRef="bd:524659">dagfestingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="hin" msd="PDMpPD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="kunnugur" msd="APSNSN" lemmaRef="bd:554334">kunnugt</w>
+            <w lemma="skrivligur" msd="DNd" join="right" lemmaRef="bd:557224">skrivliga</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="krevja" msd="LWFPN" lemmaRef="bd:554166">kravdu</w>
+            <w lemma="mannagongd" msd="SFPNAr" lemmaRef="bd:534740">mannagongdirnar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="sín" msd="PEF3SD" lemmaRef="bd:513755">sínari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="lúka" msd="APSFPN" join="right" lemmaRef="bd:575878">loknar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">Avtalan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNSAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="avtala" msd="SFSNAr" join="right" lemmaRef="bd:519134">avtalan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFPAAr" lemmaRef="bd:536137">stjórnirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattamál" msd="SNPDar">skattamálum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" join="right" lemmaRef="bd:564129">galdandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">UPPSØGN</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Hendan</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="verandi" msd="Adegnc" lemmaRef="bd:563942">verandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSDar" join="right" lemmaRef="bd:549424">gildi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="inntil" msd="CS" lemmaRef="bd:586864">inntil</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="uppsiga" msd="LSFSN" lemmaRef="bd:576428">uppsøgd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="siga" msd="VIAtnp" lemmaRef="bd:576426">siga</w>
+            <w lemma="avtala" msd="SFSAAr" lemmaRef="bd:519134">avtaluna</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="skrivligur" msd="APSNPA" lemmaRef="bd:557224">skrivlig</w>
+            <w lemma="boð" msd="SNPAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" lemmaRef="bd:529111">uppsøgn</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="tríggir" msd="NCMPA" lemmaRef="bd:530549">tríggjar</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="álmanakkaár" msd="SNSNar" lemmaRef="bd:517736">álmanakkaár</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="endi" msd="SMSDar" join="right" lemmaRef="bd:513771">enda</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="slíkur" msd="PINpSD" lemmaRef="bd:555427">slíkum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="halda" msd="VIAtnp" lemmaRef="bd:576164">halda</w>
+            <w lemma="uppat" msd="DNd" lemmaRef="bd:587519">uppat</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattur" msd="SMPAar" join="right" lemmaRef="bd:531119">skattir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="krevja" msd="LSMPN" lemmaRef="bd:554166">kravdir</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="skattaár" msd="SNSAar" join="right" lemmaRef="bd:585015">skattaár</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPS3" lemmaRef="bd:576131">tekur</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="fyrri" msd="ASWMSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="dagur" msd="SMSAAr" lemmaRef="bd:568412">dagin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="januar" msd="SMSDar" lemmaRef="bd:530645">januar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="álmanakkaár" msd="SNSDAr" join="right" lemmaRef="bd:517736">álmanakkaárinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="trímánaða" msd="APWMSN">trímánaða</w>
+            <w lemma="tíðarskeið" msd="SNSNAr" lemmaRef="bd:571071">tíðarskeiðið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="renna" msd="LSNSN" join="right" lemmaRef="bd:575959">runnið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">Uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="stykki" msd="SNSAar" lemmaRef="bd:530126">stykki</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="uppsiga" msd="LSFSN" join="right" lemmaRef="bd:576428">uppsøgd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="boð" msd="SNPNar" lemmaRef="bd:571129">boð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="geva" msd="LSNPN" lemmaRef="bd:576061">givin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="uppsøgn" msd="SFSAar" join="right" lemmaRef="bd:529111">uppsøgn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="dagfesting" msd="SFSDAr" lemmaRef="bd:524659">dagfestingini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uppsøgn" msd="SFSDAr" lemmaRef="bd:529111">uppsøgnini</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undirskriva" msd="LSFSN" lemmaRef="bd:552787">undirskrivað</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc">2008</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFPAAr" lemmaRef="bd:536137">stjórnirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="umbýti" msd="SNSAar" lemmaRef="bd:573143">umbýti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="upplýsing" msd="SFPDar" lemmaRef="bd:526334">upplýsingum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattamál" msd="SNPDar" join="right">skattamálum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="staðfesting" msd="SFSGar" lemmaRef="bd:525995">staðfestingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="undirrita" msd="LWNPN" lemmaRef="bd:552388">undirritaðu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fullgóður" msd="APSFSD" lemmaRef="bd:559227">fullgóðari</w>
+            <w lemma="heimild" msd="SFSDar" lemmaRef="bd:534215">heimild</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="skriva" msd="VUAtnp" lemmaRef="bd:552779">skrivað</w>
+            <w lemma="undir" msd="DGd" lemmaRef="bd:513702">undir</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="skriva" msd="LSNSN" lemmaRef="bd:552779">Skrivað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Helsinki" msd="SgncaP" join="right">Helsinki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="28." msd="NOgnc">28.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2008" msd="NOgnc" join="right">2008</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tveir" msd="NCFPD" lemmaRef="bd:530548">tveimum</w>
+            <w lemma="eintak" msd="SFPDar" lemmaRef="bd:537543">eintøkum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="enskur" msd="APSNSD" lemmaRef="bd:559079">enskum</w>
+            <w lemma="mál" msd="SNSDar" join="right" lemmaRef="bd:516179">máli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00272.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00272.xml
new file mode 100644
index 0000000000000000000000000000000000000000..61b03974c48e5d61d4ccd617ab7f1f2b299b5022
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00272.xml
@@ -0,0 +1,1266 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-cdn-fo-savn-1452-dac4a9d33e19c3ee" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="855" xml:lang="en">855 words</measure>
+        <measure unit="tokens" quantity="979" xml:lang="en">979 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-cdn-fo-savn-1452-dac4a9d33e19c3ee</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://taks.cdn.fo/savn/1452/guernsey-skjal-4.pdf?s=ZEdrUhC-Zw-BBxY1ZLDKvhvSr0k</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="25" />
+          <tagUsage gi="pc" occurs="124" />
+          <tagUsage gi="s" occurs="38" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="855" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">Skjal</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="týðing" msd="SFSNar" join="both" lemmaRef="bd:526243">týðing</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="avtala" msd="VNAPP3" lemmaRef="bd:550274">AVTALA</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">MILLUM</w>
+            <w lemma="FØROYAR" msd="SFPAaP">FØROYAR</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">OG</w>
+            <w lemma="GUERNSEY" msd="SNPAaP">GUERNSEY</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">UM</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">ATGONGD</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">TIL</w>
+            <w lemma="sínámillum" msd="APSFPA" lemmaRef="bd:587509">SÍNÁMILLUM</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">MANNAGONGDIR</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">SAMBANDI</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">VIÐ</w>
+            <w lemma="javning" msd="SFSAar" lemmaRef="bd:525147">JAVNING</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">AV</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">VINNINGI</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">HJÁ</w>
+            <w lemma="SAMEINDUM" msd="APSFPD">SAMEINDUM</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">FYRITØKUM</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSNar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="stjórn" msd="SFPNAr" lemmaRef="bd:536137">stjórnirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP">Guernsey</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <pc lemma="“" msd="KQ" join="both">“</pc>
+            <w lemma="partur" msd="SMPNAr" join="both" lemmaRef="bd:532202">Partarnir</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ynskja" msd="VNAPP3" lemmaRef="bd:554065">ynskja</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="atgongd" msd="SFSAar" lemmaRef="bd:533485">atgongd</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="javning" msd="SFSAar" lemmaRef="bd:525147">javning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sameindum" msd="APSFPD">sameindum</w>
+            <w lemma="fyritøka" msd="SFPDar" join="right" lemmaRef="bd:520155">fyritøkum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSDar" lemmaRef="bd:585678">landsstýri</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">vegna</w>
+            <w lemma="kongaríki" msd="SNSAAr" lemmaRef="bd:584495">kongaríkið</w>
+            <w lemma="danmark" msd="SFSAaP">Danmark</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="altjóðarættarligar" msd="APSMPA">altjóðarættarligar</w>
+            <w lemma="sáttmáli" msd="SMPAar" join="right" lemmaRef="bd:513991">sáttmálar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="samdur" msd="APSNPN" lemmaRef="bd:578766">samd</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="umfata" msd="LSMPN" lemmaRef="bd:552333">Umfataðir</w>
+            <w lemma="skattur" msd="SMPNar" lemmaRef="bd:531119">skattir</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">Henda</w>
+            <w lemma="avtala" msd="SFSNar" lemmaRef="bd:519134">avtala</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skattur" msd="SMPAar" lemmaRef="bd:531119">skattir</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vinningur" msd="SMPDar" join="right" lemmaRef="bd:542165">vinningum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="allýsing" msd="SFPNar" lemmaRef="bd:524430">Allýsingar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="a" msd="NOgnc" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Føroyar" msd="SFPNaP" join="both" lemmaRef="bd:576515">Føroyar</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="føroyskur" msd="APWNSA" lemmaRef="bd:559144">føroyska</w>
+            <w lemma="landøki" msd="SNSAAr" lemmaRef="bd:530010">landøkið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="øki" msd="SNSAar" lemmaRef="bd:530226">øki</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" join="right" lemmaRef="bd:530097">sjóøki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="føroyskur" msd="APSFSD" lemmaRef="bd:559144">føroyskari</w>
+            <w lemma="lóggáva" msd="SFSDar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="útinna" msd="VIAtnp" lemmaRef="bd:553956">útinna</w>
+            <w lemma="rættindi" msd="SNPAar" lemmaRef="bd:574258">rættindi</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="havbotnur" msd="SMSDAr" lemmaRef="bd:539689">havbotninum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="undirgrund" msd="SFSDAr" lemmaRef="bd:536476">undirgrundini</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="náttúru-til-fongur" msd="SNSDar" join="right">náttúrutilfeingi</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="Guernsey" msd="F" join="both">Guernsey</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Alderney" msd="SgncaP">Alderney</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Herm" msd="SgncaP">Herm</w>
+            <w lemma="haruppií" msd="DNd">haruppií</w>
+            <w lemma="sjóøki" msd="SNSAAr" lemmaRef="bd:530097">sjóøkið</w>
+            <w lemma="rundan" msd="DNd" lemmaRef="bd:578465">rundan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="oyggj" msd="SFPAar" lemmaRef="bd:576487">oyggjar</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="lóg" msd="SFSDar" join="right" lemmaRef="bd:576938">lóg</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="c" msd="NOgnc" join="right">c</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="yrkisorð" msd="SNSNAr" lemmaRef="bd:517712">yrkisorðið</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="málsráðandi" msd="Adegnc" join="left">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="merkja" msd="VNAPS3" join="right" lemmaRef="bd:554052">merkir</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="i" msd="NOgnc" join="right">i</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="landsstýrismaður" msd="SMSNAr">landsstýrismaðurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fíggjarmál" msd="SNPDar" lemmaRef="bd:569108">fíggjarmálum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="heimila" msd="LWNSN" lemmaRef="bd:550372">heimilaða</w>
+            <w lemma="varafólk" msd="SNSNar">varafólk</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fulltrú" msd="SMSDar" lemmaRef="bd:534020">fulltrú</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="myndugleiki" msd="SMSNar" join="right" lemmaRef="bd:513862">myndugleiki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tilnevna" msd="LSMSN" lemmaRef="bd:553336">tilnevndur</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNar" lemmaRef="bd:513862">myndugleiki</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+            <w lemma="ii" msd="NOgnc" join="right">ii</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="the" msd="F">the</w>
+            <w lemma="administratorur" msd="F" lemmaRef="bd:584242">Administrator</w>
+            <w lemma="of" msd="F">of</w>
+            <w lemma="Income" msd="F">Income</w>
+            <w lemma="Tax" msd="F">Tax</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="hann" msd="PEg3nc" lemmaRef="bd:513684">hansara</w>
+            <w lemma="tilnevna" msd="APWNSN" lemmaRef="bd:553336">tilnevnda</w>
+            <w lemma="umboð" msd="SNSNar" join="right" lemmaRef="bd:571401">umboð</w>
+            <pc lemma=";" msd="KC" join="left">;</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="atlit" msd="SNSDar" lemmaRef="bd:517918">atliti</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSN" lemmaRef="bd:587906">hvørt</w>
+            <w lemma="yrkisorð" msd="SNSNar" join="right" lemmaRef="bd:517712">yrkisorð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgreina" msd="LSNSN" lemmaRef="bd:582481">útgreinað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hon" msd="PPF3SD" join="right" lemmaRef="bd:513683">henni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="CS" lemmaRef="bd:586857">uttan</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="samtekstur" msd="SMSNAr" lemmaRef="bd:531865">samteksturin</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="øðrvísi" msd="DNd" join="right" lemmaRef="bd:587571">øðrvísi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="merking" msd="SFSAAr" join="right" lemmaRef="bd:525410">merkingina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="skattur" msd="SMPDar" join="right" lemmaRef="bd:531119">skattum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" lemmaRef="bd:553611">nýtt</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="merking" msd="SFSNar" lemmaRef="bd:525410">merking</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFPDAr" join="right" lemmaRef="bd:535361">skattalógunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="nýta" msd="LSFPN" lemmaRef="bd:553611">nýttar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ganga" msd="VIAtnp" lemmaRef="bd:576001">ganga</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="merking" msd="SFSAar" join="right" lemmaRef="bd:525410">merking</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="yrkisorð" msd="SNSNar" lemmaRef="bd:517712">yrkisorð</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" join="right" lemmaRef="bd:576403">fingið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="lóg" msd="SFPDar" lemmaRef="bd:576938">lógum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="meginregla" msd="SFPNar" lemmaRef="bd:521530">Meginreglur</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="javning" msd="SFSDar" lemmaRef="bd:525147">javning</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningur" msd="SMSDar" lemmaRef="bd:542165">vinningi</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="sameindum" msd="APSFPD">sameindum</w>
+            <w lemma="fyritøka" msd="SFPDar" lemmaRef="bd:520155">fyritøkum</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">Tá</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="a" msd="TS" join="right">a</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" join="right" lemmaRef="bd:521189">leiðsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fæfeingi" msd="SNSDar" lemmaRef="bd:529946">fæfeingi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapitalur" msd="SNSDar" join="both" lemmaRef="bd:542714">kapitali</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="b" msd="TS" join="right">b</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="samur" msd="PIMpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="óbeinleiðis" msd="DNd" lemmaRef="bd:587045">óbeinleiðis</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="lutur" msd="SMSAar" lemmaRef="bd:566115">lut</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="leiðsla" msd="SFSDAr" join="right" lemmaRef="bd:521189">leiðsluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirlit" msd="SNSDar" lemmaRef="bd:514733">eftirliti</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fæfeingi" msd="SNSDar" lemmaRef="bd:529946">fæfeingi</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="kapitalur" msd="SNSDar" join="both" lemmaRef="bd:542714">kapitali</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="onkur" msd="PINpSD" lemmaRef="bd:587900">onkrum</w>
+            <w lemma="føri" msd="SNSDar" lemmaRef="bd:572277">føri</w>
+            <w lemma="umstøður" msd="SFPNar" lemmaRef="bd:569238">umstøður</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="áleggja" msd="LSFPN" lemmaRef="bd:576273">álagdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hon" msd="RFPAD" lemmaRef="bd:513683">tær</w>
+            <w lemma="báðir" msd="PIFpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="fyritøka" msd="SFPAAr" lemmaRef="bd:520155">fyritøkurnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="handilsligur" msd="APWNPD" lemmaRef="bd:556960">handilsligu</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fíggjarligur" msd="APWNPD" lemmaRef="bd:556661">fíggjarligu</w>
+            <w lemma="samband" msd="SNPDar" join="right" lemmaRef="bd:527997">sambondum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="víkja" msd="VNAPP3" lemmaRef="bd:575833">víkja</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="hon" msd="PPF3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSFPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="fyritøka" msd="SFPAar" join="right" lemmaRef="bd:520155">fyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" join="right" lemmaRef="bd:576399">hevði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hesin" msd="PDFpPN" lemmaRef="bd:587854">hesar</w>
+            <w lemma="umstøður" msd="SFPNAr" lemmaRef="bd:569238">umstøðurnar</w>
+            <w lemma="vera" msd="VNAAP3" join="right" lemmaRef="bd:514174">vóru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="annar" msd="PIFpSD" lemmaRef="bd:513722">aðrari</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" join="right" lemmaRef="bd:514255">men</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDFpPD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="umstøður" msd="SFPDAr" join="right" lemmaRef="bd:569238">umstøðunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verða" msd="LSMSN" lemmaRef="bd:576404">vorðin</w>
+            <w lemma="tilllutaður" msd="LSMSN">tilllutaður</w>
+            <w lemma="soleiðis" msd="DNd" join="right" lemmaRef="bd:587477">soleiðis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="íroknaður" msd="LSMSN" lemmaRef="bd:580204">íroknaður</w>
+            <w lemma="vinningur" msd="SMSDAr" lemmaRef="bd:542165">vinninginum</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tann" msd="RFSDD" lemmaRef="bd:587908">teirri</w>
+            <w lemma="fyritøka" msd="SFSDAr" lemmaRef="bd:520155">fyritøkuni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skatta" msd="LSMSN" lemmaRef="bd:552600">skattaður</w>
+            <w lemma="samsvara" msd="DNd" join="right" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="íroknar" msd="VNAPS3">íroknar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinningur" msd="SMSAAr" lemmaRef="bd:542165">vinningin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partinun" msd="SMSDAr">partinun</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="samsvara" msd="Adegnc" lemmaRef="bd:551386">samsvarandi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="vinningur" msd="SMSAar" join="right" lemmaRef="bd:542165">vinning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="seta" msd="VUAtnp" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hesin" msd="PDMpSN" lemmaRef="bd:587854">hesin</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="íroknaður" msd="LWMSN" lemmaRef="bd:580204">íroknaði</w>
+            <w lemma="vinningur" msd="SMSNAr" lemmaRef="bd:542165">vinningurin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinningur" msd="SMSNar" join="right" lemmaRef="bd:542165">vinningur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAAS3" lemmaRef="bd:576399">hevði</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="tillutaður" msd="LSMSN" lemmaRef="bd:580843">tillutaður</w>
+            <w lemma="fyritøka" msd="SFSDAr" lemmaRef="bd:520155">fyritøkuni</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrstnevnda" msd="APWMSD">fyrstnevnda</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="umstøður" msd="SFPNAr" join="right" lemmaRef="bd:569238">umstøðurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="báðir" msd="PIFpPA" lemmaRef="bd:513751">báðar</w>
+            <w lemma="fyritøka" msd="SFPAAr" join="right" lemmaRef="bd:520155">fyritøkurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="hon" msd="RFPND" lemmaRef="bd:513683">tær</w>
+            <w lemma="samur" msd="PIFpPN" join="right" lemmaRef="bd:562852">somu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="høva" msd="VNAAP3" lemmaRef="bd:553452">høvdu</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="óheftur" msd="APSFPA" lemmaRef="bd:559321">óheftar</w>
+            <w lemma="fyritøka" msd="SFPAar" join="right" lemmaRef="bd:520155">fyritøkur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tann" msd="RMSND" lemmaRef="bd:587908">tann</w>
+            <w lemma="partur" msd="SMSNAr" lemmaRef="bd:532202">parturin</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="hóska" msd="Adegnc" lemmaRef="bd:550186">hóskandi</w>
+            <w lemma="javning" msd="SFSAar" lemmaRef="bd:525147">javning</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattaupphædd" msd="SFSDAr" join="right">skattaupphæddini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="krevja" msd="LSFSN" lemmaRef="bd:554166">kravd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="hesin" msd="PDMpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="vinningur" msd="SMSDar" join="right" lemmaRef="bd:542165">vinningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="áseting" msd="SFPAar" lemmaRef="bd:526495">ásetingar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="javning" msd="SFSDar" join="right" lemmaRef="bd:525147">javning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="skylda" msd="SFSNar" lemmaRef="bd:522870">skylda</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="atlit" msd="SNSAar" lemmaRef="bd:517918">atlit</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="annar" msd="PIFpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="áseting" msd="SFPDar" lemmaRef="bd:526495">ásetingum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDFpSD" lemmaRef="bd:587854">hesi</w>
+            <w lemma="avtala" msd="SFSDar" join="right" lemmaRef="bd:519134">avtalu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="vanligur" msd="APSFPN" lemmaRef="bd:556584">Vanligar</w>
+            <w lemma="áseting" msd="SFPNar" lemmaRef="bd:526495">ásetingar</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="ætla" msd="VNAPS3" lemmaRef="bd:549302">ætlar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="javna" msd="VIAtnp" lemmaRef="bd:551141">javna</w>
+            <w lemma="vinningur" msd="SMSAAr" lemmaRef="bd:542165">vinningin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="fyritøka" msd="SFSDar" lemmaRef="bd:520155">fyritøku</w>
+            <w lemma="samsvarand" msd="DGd">samsvarand</w>
+            <w lemma="meginregla" msd="SFPDAr" join="right" lemmaRef="bd:521530">meginreglunum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="áseta" msd="LSFPN" lemmaRef="bd:576366">ásettar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="sín" msd="PEF3SA" lemmaRef="bd:513755">sína</w>
+            <w lemma="lóggáva" msd="SFSAar" lemmaRef="bd:521405">lóggávu</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="fyritøka" msd="SFSAAr" lemmaRef="bd:520155">fyritøkuna</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="ætla" msd="LWFSA" lemmaRef="bd:549302">ætlaðu</w>
+            <w lemma="fyriskipan" msd="SFSAAr" lemmaRef="bd:534037">fyriskipanina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="góður" msd="APSFSD" lemmaRef="bd:535951">góðari</w>
+            <w lemma="tíð" msd="SFSDar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="hon" msd="PPF3SD" lemmaRef="bd:513683">henni</w>
+            <w lemma="møguleiki" msd="SMSAAr" lemmaRef="bd:513882">møguleikan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hin" msd="PDFpSA" lemmaRef="bd:513757">hina</w>
+            <w lemma="fyritøka" msd="SFSAAr" lemmaRef="bd:520155">fyritøkuna</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="vegur" msd="SMSAAr" lemmaRef="bd:566866">vegin</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="geva" msd="VIAtnp" lemmaRef="bd:576061">geva</w>
+            <w lemma="hin" msd="PDFpSD" lemmaRef="bd:513757">hinari</w>
+            <w lemma="fyritøka" msd="SFSDAr" lemmaRef="bd:520155">fyritøkuni</w>
+            <w lemma="møguleiki" msd="SMSAAr" lemmaRef="bd:513882">møguleikan</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="hin" msd="PDMpSA" lemmaRef="bd:513757">hin</w>
+            <w lemma="partur" msd="SMSAAr" join="right" lemmaRef="bd:532202">partin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">Men</w>
+            <w lemma="partur" msd="SMSNAr" join="right" lemmaRef="bd:532202">parturin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="kunning" msd="SFSDar" join="right" lemmaRef="bd:525238">kunning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="forða" msd="LSMSN" lemmaRef="bd:552974">forðaður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="ætla" msd="LWFSA" lemmaRef="bd:549302">ætlaðu</w>
+            <w lemma="javning" msd="SFSAAr" join="right" lemmaRef="bd:525147">javningina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="5" msd="NOgnc">5</w>
+            <w lemma="mannagongd" msd="SFSNar" lemmaRef="bd:534740">Mannagongd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="fyritøka" msd="SFSNar" lemmaRef="bd:520155">fyritøka</w>
+            <w lemma="metir" msd="VNAPS3" join="right">metir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="mál" msd="SNSDar" lemmaRef="bd:516179">máli</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hesin" msd="PDFpSN" lemmaRef="bd:587854">henda</w>
+            <w lemma="avtala" msd="SFSNAr" lemmaRef="bd:519134">avtalan</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="nýta" msd="LSFSN" join="right" lemmaRef="bd:553611">nýtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fyriskipan" msd="SFPNar" lemmaRef="bd:534037">fyriskipanir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="báðir" msd="PIMpPD" lemmaRef="bd:513751">báðum</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="føra" msd="VNAPP3" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="føra" msd="VIAtnp" lemmaRef="bd:553403">føra</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="tvískatting" msd="SFSAar" lemmaRef="bd:526209">tvískatting</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hon" msd="PPF3SA" join="right" lemmaRef="bd:513683">hana</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hon" msd="PPF3SN" join="right" lemmaRef="bd:513683">hon</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PINpPA" lemmaRef="bd:587906">hvørji</w>
+            <w lemma="rættarligur" msd="APSNPN" lemmaRef="bd:556696">rættarlig</w>
+            <w lemma="ráð" msd="SNPNar" lemmaRef="bd:571326">ráð</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="veita" msd="LSNPN" lemmaRef="bd:553565">veitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="Adegnc" lemmaRef="bd:587701">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="viðkomandi" msd="Adegnc" lemmaRef="bd:563833">viðkomandi</w>
+            <w lemma="partur" msd="SMSDar" join="right" lemmaRef="bd:532202">parti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="leggja" msd="VIAtnp" lemmaRef="bd:518970">leggja</w>
+            <w lemma="mál" msd="SNSAar" lemmaRef="bd:516179">mál</w>
+            <w lemma="sín" msd="PEN3SA" lemmaRef="bd:513755">sítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RMSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="búfastur" msd="APSFSN" join="right" lemmaRef="bd:561116">búføst</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mál" msd="SNSNAr" lemmaRef="bd:516179">Málið</w>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="tríggir" msd="NCNPA" lemmaRef="bd:530549">trý</w>
+            <w lemma="ár" msd="SNPAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="kunning" msd="SFSDar" lemmaRef="bd:525238">kunning</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="fyriskipan" msd="SFSAAr" join="right" lemmaRef="bd:534037">fyriskipanina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stríð" msd="SNSDar" lemmaRef="bd:571369">stríð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="eftir" msd="DGd" lemmaRef="bd:586893">eftir</w>
+            <w lemma="allur" msd="PINpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="døma" msd="VIAtnp" lemmaRef="bd:553312">døma</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="stríð" msd="SNSDar" lemmaRef="bd:571369">stríð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="meginregla" msd="SFPAAr" join="right" lemmaRef="bd:521530">meginreglurnar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="seta" msd="LSFPN" lemmaRef="bd:518954">settar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="grein" msd="SFSDar" lemmaRef="bd:576666">grein</w>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="tá" msd="DNd" lemmaRef="bd:587513">tá</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="drál" msd="SNSAar" lemmaRef="bd:514694">drál</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="mál" msd="SNSAAr" join="right" lemmaRef="bd:516179">málið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSNAr" lemmaRef="bd:513862">myndugleikin</w>
+            <w lemma="skula" msd="VNAPS3" join="right" lemmaRef="bd:576393">skal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hann" msd="PPM3SD" lemmaRef="bd:513684">honum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="grund" msd="SFSNar" lemmaRef="bd:534139">grund</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="mótmæli" msd="SNSDAr" join="right" lemmaRef="bd:572638">mótmælinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="einsamallur" msd="APSMSN" lemmaRef="bd:563592">einsamallur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="førur" msd="APSMSN" lemmaRef="bd:555104">førur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="nøkta" msd="Adegnc" lemmaRef="bd:552431">nøktandi</w>
+            <w lemma="loysn" msd="SFSAar" join="right" lemmaRef="bd:534654">loysn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="mál" msd="SNSAAr" lemmaRef="bd:516179">málið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="málsráðandi" msd="Adegnc">málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMSAAr" lemmaRef="bd:513862">myndugleikan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hin" msd="PDMpSD" lemmaRef="bd:513757">hinum</w>
+            <w lemma="partur" msd="SMSDAr" join="right" lemmaRef="bd:532202">partinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="sjónarmið" msd="SNSDar" lemmaRef="bd:571037">sjónarmiði</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sleppa" msd="VIAtnp" lemmaRef="bd:553969">sleppa</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="skattaáseting" msd="SFSDar" join="right">skattaáseting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSAAr" join="right" lemmaRef="bd:519134">avtaluna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="PIFpSN" lemmaRef="bd:513752">Ein</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PIFpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="avtala" msd="SFSNar" join="right" lemmaRef="bd:519134">avtala</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DNd" join="right" lemmaRef="bd:577068">til</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="verða" msd="VIAtnp" lemmaRef="bd:576404">verða</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="verk" msd="SNSAar" lemmaRef="bd:517602">verk</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="munur" msd="SMSAar" lemmaRef="bd:565797">mun</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="nakar" msd="PIFpPA" lemmaRef="bd:587899">nakrar</w>
+            <w lemma="tíðarfreist" msd="SFPAar" lemmaRef="bd:536437">tíðarfreistir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="innanhýsis" msd="DNd" lemmaRef="bd:587317">innanhýsis</w>
+            <w lemma="lóggáva" msd="SFSDAr" lemmaRef="bd:521405">lóggávuni</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="partur" msd="SMPDAr" join="right" lemmaRef="bd:532202">pørtunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="3" msd="NOgnc" join="right">3</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="royna" msd="VIAtnp" lemmaRef="bd:553345">royna</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="avtala" msd="SFSDar" lemmaRef="bd:519134">avtalu</w>
+            <w lemma="sínámillum" msd="DNd" lemmaRef="bd:587509">sínámillum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="loysa" msd="VIAtnp" lemmaRef="bd:553510">loysa</w>
+            <w lemma="allur" msd="PIMpPA" lemmaRef="bd:587907">allar</w>
+            <w lemma="trupulleiki" msd="SMPAar" lemmaRef="bd:513812">trupulleikar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="ivamál" msd="SNPAar" join="right" lemmaRef="bd:515500">ivamál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="taka" msd="VNAPP3" lemmaRef="bd:576131">taka</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="viðvíkjandi" msd="DGd" lemmaRef="bd:563597">viðvíkjandi</w>
+            <w lemma="tulking" msd="SFSDar" lemmaRef="bd:526200">tulking</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="nýtsla" msd="SFSDar" lemmaRef="bd:521900">nýtslu</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="avtala" msd="SFSDAr" join="right" lemmaRef="bd:519134">avtaluni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="4" msd="NOgnc" join="right">4</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Málsráðandi" msd="Adegnc">Málsráðandi</w>
+            <w lemma="myndugleiki" msd="SMPNAr" lemmaRef="bd:513862">myndugleikarnir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMPDAr" lemmaRef="bd:532202">pørtunum</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="samskifta" msd="VIAtnp" lemmaRef="bd:553801">samskifta</w>
+            <w lemma="beinleiðis" msd="DNd" lemmaRef="bd:587044">beinleiðis</w>
+            <w lemma="hvør" msd="PIMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="tað" msd="PPN3SD" lemmaRef="bd:513682">tí</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="endamál" msd="SNSDar" lemmaRef="bd:514788">endamáli</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="koma" msd="VIAtnp" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="semja" msd="SFSAar" join="right" lemmaRef="bd:522562">semju</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tráður" msd="SMSAar" lemmaRef="bd:567559">tráð</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="stykki" msd="SNPAAr" lemmaRef="bd:530126">stykkini</w>
+            <w lemma="frammanfyri" msd="DNd" join="right" lemmaRef="bd:587248">frammanfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="6" msd="NOgnc">6</w>
+            <w lemma="ígildiskoma" msd="SFSNar">Ígildiskoma</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="grein" msd="SFSNar" lemmaRef="bd:576666">Grein</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="uppsøgn" msd="SFSNar" lemmaRef="bd:529111">Uppsøgn</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="landsstýri" msd="SNSAar" join="right" lemmaRef="bd:585678">landsstýri</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vegna" msd="DGd" lemmaRef="bd:513710">Vegna</w>
+            <w lemma="stjórn" msd="SMPAAr" lemmaRef="bd:536137">stjórnirnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Guernsey" msd="SgncaP" join="right">Guernsey</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Jóannes" msd="SMSNaP" lemmaRef="bd:574556">Jóannes</w>
+            <w lemma="Eidesgaard" msd="SgncaP">Eidesgaard</w>
+            <w lemma="Lyndon" msd="SMSNaP">Lyndon</w>
+            <w lemma="Trott" msd="SgncaP" join="right">Trott</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00276.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00276.xml
new file mode 100644
index 0000000000000000000000000000000000000000..85fd2dd560a8052a3ec5894430a8848b20f25399
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00276.xml
@@ -0,0 +1,644 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-5a80266c5ff2c095" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="443" xml:lang="en">443 words</measure>
+        <measure unit="tokens" quantity="459" xml:lang="en">459 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-5a80266c5ff2c095</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://www.taks.fo/</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="16" />
+          <tagUsage gi="s" occurs="11" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="443" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="oyðublað" msd="SNPNar" lemmaRef="bd:535647">Oyðubløð</w>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="freist" msd="SMPNar" lemmaRef="bd:533992">Freistir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mannagongd" msd="SFPNar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="skattauppgerð" msd="SFSNar">Skattauppgerð</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="kapitalvinningsuppgerð" msd="SFSNar">Kapitalvinningsuppgerð</w>
+            <w lemma="kapitalvinningssjálvuppgáva" msd="SFSNar">Kapitalvinningssjálvuppgáva</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="ognaruppgerð" msd="SFSNar" lemmaRef="bd:534987">Ognaruppgerð</w>
+            <w lemma="fulltrú" msd="SMSNar" lemmaRef="bd:534020">Fulltrú</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Borgaragluggan" msd="SMSAAP">Borgaragluggan</w>
+            <w lemma="ofta" msd="DNd" lemmaRef="bd:579499">Ofta</w>
+            <w lemma="spyrja" msd="LSNSN" lemmaRef="bd:576297">spurt</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="broyting" msd="SFPNar" lemmaRef="bd:524586">Broytingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="uttanlandsskattur" msd="SMSDar">uttanlandsskatti</w>
+            <w lemma="burðardygdargjald" msd="SNSNar">Burðardygdargjald</w>
+            <w lemma="FAS" msd="TS">FAS</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="føroyskur" msd="APSFSN" lemmaRef="bd:559144">Føroysk</w>
+            <w lemma="altjóða" msd="Adegnc" lemmaRef="bd:564191">altjóða</w>
+            <w lemma="skipaskrá" msd="SFSNar" lemmaRef="bd:543815">skipaskrá</w>
+            <w lemma="Fiskiveiðuinntøka" msd="SFSNar">Fiskiveiðuinntøka</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="fríur" msd="APSMPN" lemmaRef="bd:563109">Fríir</w>
+            <w lemma="ágóðar" msd="SMPNar">ágóðar</w>
+            <w lemma="fyribilsskattaskráseting" msd="SFSNar">Fyribilsskattaskráseting</w>
+            <w lemma="heilsutrygd" msd="SFSNar">Heilsutrygd</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">Hvussu</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">Hvussu</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="kapitalvinningsskattur" msd="SMSNar">Kapitalvinningsskattur</w>
+            <w lemma="kringvarpsgjald" msd="SNSNar" lemmaRef="bd:537768">Kringvarpsgjald</w>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">Nær</w>
+            <w lemma="byrja" msd="VNAPS3" lemmaRef="bd:549807">byrjar</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="skattur" msd="SMSAar" join="right" lemmaRef="bd:531119">skatt</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="p-tal" msd="TS" lemmaRef="bd:537945">P-tal</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lønarútgjald" msd="SNSNar">lønarútgjald</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="Skattaroknari" msd="SMSNAr">Skattaroknarin</w>
+            <w lemma="skattauppgerð" msd="SFSNar">Skattauppgerð</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="jørð" msd="SMSDar" lemmaRef="bd:529052">jørð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="lunnindi" msd="SFPDar" lemmaRef="bd:574248">lunnindum</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Airbnb" msd="SgncaP">Airbnb</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="arvur" msd="SMSNar" lemmaRef="bd:542368">arvur</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bústaðarsøla" msd="SFSNar">bústaðarsøla</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="gáva" msd="SFPNar" lemmaRef="bd:520375">gávur</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="heimavirki" msd="SNSNar">heimavirki</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="húsaleiga" msd="SFSNar" lemmaRef="bd:527225">húsaleiga</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="krypto" msd="F">krypto</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="spæl" msd="SNSNar" lemmaRef="bd:538256">spæl</w>
+            <w lemma="taksviðurskifti" msd="SNPNar">Taksviðurskifti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="land" msd="SNPDar" lemmaRef="bd:527776">londum</w>
+            <w lemma="TIN-nummar" msd="TS">TIN-nummar</w>
+            <w lemma="tvískatting" msd="SFSNar" lemmaRef="bd:526209">Tvískatting</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="útveksling" msd="SFSNar" lemmaRef="bd:526617">Útveksling</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kontuupplýsing" msd="SFPDar">kontuupplýsingum</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="fíggjarstovnur" msd="SMPAar">fíggjarstovnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattamyndugleiki" msd="SMPAar">skattamyndugleikar</w>
+            <w lemma="varðveita" msd="VMAtS2" lemmaRef="bd:553569">Varðveit</w>
+            <w lemma="fullur" msd="APSFSA" lemmaRef="bd:562108">fulla</w>
+            <w lemma="skattskylda" msd="SFSAar" lemmaRef="bd:527491">skattskyldu</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vegskattur" msd="SMSNar">Vegskattur</w>
+            <w lemma="tollur" msd="SMSNar" lemmaRef="bd:564857">Tollur</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="krónu-regla" msd="SFSGar">krónu-reglan</w>
+            <w lemma="arvagóðs" msd="SFSGar" lemmaRef="bd:542836">Arvagóðs</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="keypa" msd="VIAtnp" lemmaRef="bd:553478">keypa</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="net" msd="SNSDAr" lemmaRef="bd:576957">netinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="keypa" msd="VIAtnp" lemmaRef="bd:553478">keypa</w>
+            <w lemma="bátur" msd="SMSAar" lemmaRef="bd:542627">bát</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útland" msd="SNPDar" lemmaRef="bd:528102">útlondum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="keypa" msd="VIAtnp" lemmaRef="bd:553478">keypa</w>
+            <w lemma="bilur" msd="SMSAar" lemmaRef="bd:542624">bil</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="annar" msd="PINpSA" lemmaRef="bd:513722">annað</w>
+            <w lemma="motorakfar" msd="SNSAar" lemmaRef="bd:537884">motorakfar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útland" msd="SNPDar" lemmaRef="bd:528102">útlondum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="gáva" msd="SFPAar" lemmaRef="bd:520375">gávur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="Djórainnflutningur" msd="SMSNar">Djórainnflutningur</w>
+            <w lemma="flyti-góður" msd="SFSGar">Flytigóðs</w>
+            <w lemma="Garantisending" msd="SFPNar">Garantisendingar</w>
+            <w lemma="heilivágur" msd="SMSNar" lemmaRef="bd:539699">Heilivágur</w>
+            <w lemma="kjøtvøra" msd="SFSNar" lemmaRef="bd:520849">Kjøtvøra</w>
+            <w lemma="kontantur" msd="SFPNar" lemmaRef="bd:559542">Kontantir</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ferðandi" msd="Adegnc" lemmaRef="bd:564110">ferðandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">Soleiðis</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">roknar</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="tollur" msd="SMSAar" lemmaRef="bd:564857">toll</w>
+            <w lemma="tippa" msd="VMAtS2" lemmaRef="bd:553978">Tippa</w>
+            <w lemma="tak" msd="TS" lemmaRef="bd:537358">TAKS</w>
+            <w lemma="tollur" msd="SMSAAr" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vøruskrá" msd="SFSNAr" lemmaRef="bd:543824">vøruskráin</w>
+            <w lemma="tollfríur" msd="APSNSN" lemmaRef="bd:563121">Tollfrítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðandi" msd="Adegnc" lemmaRef="bd:564110">ferðandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="gull" msd="SNSDar" lemmaRef="bd:528204">gulli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="silvur" msd="SNSDar" lemmaRef="bd:518536">silvuri</w>
+            <w lemma="Mvg-endur-gjald" msd="TS">Mvg-endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="elbilur" msd="SMPAar" lemmaRef="bd:539197">elbilar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="brintbilur" msd="SMPAar">brintbilar</w>
+            <w lemma="Mvg-endur-gjald" msd="TS">Mvg-endurgjald</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="hitapumpa" msd="SFPAar" lemmaRef="bd:586351">hitapumpur</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="arbeiðsmarknaðareftirløn" msd="SFSNar">Arbeiðsmarknaðareftirløn</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="eftirløn" msd="SFSAar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">Búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="búsitandi" msd="Adegnc" lemmaRef="bd:564009">Búsitandi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="danmark" msd="SFSDaP">Danmark</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fólkapensjonistur" msd="SMPDar" lemmaRef="bd:539513">fólkapensjonistum</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">lesandi</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tænastumannasettum" msd="APSNPD">tænastumannasettum</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="uttanlandsarbeiðandi" msd="Adegnc">uttanlandsarbeiðandi</w>
+            <w lemma="Eftirlønarslag" msd="SNPNar">Eftirlønarsløg</w>
+            <w lemma="Eftirlønarveitari" msd="SMPNar">Eftirlønarveitarar</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eftirløn" msd="SFSNar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="Kontunummur" msd="SMSNar">Kontunummur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitaleftirløn" msd="SFSDar">kapitaleftirløn</w>
+            <w lemma="lóg" msd="SFPNar" lemmaRef="bd:576938">Lógir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="kunngerð" msd="SFPNar" lemmaRef="bd:534538">kunngerðir</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eftirløn" msd="SFSAar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">Skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="útgjald" msd="SNSNar" lemmaRef="bd:537098">Útgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="barsils-pengi" msd="SMPNar">Barsilspengar</w>
+            <w lemma="ferðastuðul" msd="SMSNar" lemmaRef="bd:567261">Ferðastuðul</w>
+            <w lemma="frítíðarløn" msd="SFSNar" lemmaRef="bd:534016">Frítíðarløn</w>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="bústaðarlán" msd="SNSAar">bústaðarlán</w>
+            <w lemma="rentustuðul" msd="SMSNar" lemmaRef="bd:567268">Rentustuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="lestrarlán" msd="SNSAar" lemmaRef="bd:515848">lestrarlán</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dupultur" msd="APSNSA" lemmaRef="bd:559452">dupult</w>
+            <w lemma="húsarhald" msd="SNSAar" lemmaRef="bd:583119">húsarhald</w>
+            <w lemma="Trygdargrunnur" msd="SMSNAr">Trygdargrunnurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avreiðing" msd="SFPAar" lemmaRef="bd:524482">avreiðingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="Vinnusjúkugrunnur" msd="SMSNAr">Vinnusjúkugrunnurin</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">Frádráttur</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="barnafrádráttur" msd="SMSNar" lemmaRef="bd:567637">Barnafrádráttur</w>
+            <w lemma="eftirlønarfrádráttur" msd="SMSNar">Eftirlønarfrádráttur</w>
+            <w lemma="Fiskiveiðufrádráttur" msd="SMSNar">Fiskiveiðufrádráttur</w>
+            <w lemma="føroyafrádráttur" msd="SMSNar">Føroyafrádráttur</w>
+            <w lemma="hjúnafrádráttur" msd="SMSNar">Hjúnafrádráttur</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="frádráttur" msd="SMSNar" join="right" lemmaRef="bd:567649">frádráttur</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="ítróttafrádráttur" msd="SMSNar">Ítróttafrádráttur</w>
+            <w lemma="Lærlingafrádráttur" msd="SMSNar">Lærlingafrádráttur</w>
+            <w lemma="Pensjonistafrádráttur" msd="SMSNar">Pensjonistafrádráttur</w>
+            <w lemma="Samdøgursfrádráttur" msd="SMSNar">Samdøgursfrádráttur</w>
+            <w lemma="uttanlandsfrádráttur" msd="SMSNar">Uttanlandsfrádráttur</w>
+            <w lemma="innheinting" msd="SFSNar" lemmaRef="bd:525107">Innheinting</w>
+            <w lemma="leita" msd="VMAtS2" lemmaRef="bd:552369">Leita</w>
+            <w lemma="hugur" msd="SNSAaP" lemmaRef="bd:570564">Hug</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="læra" msd="VIAtnp" lemmaRef="bd:553393">læra</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="tolla" msd="VIAtnp" join="right" lemmaRef="bd:550466">tolla</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skipa" msd="VNAPS3" lemmaRef="bd:551238">skipar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tollskeið" msd="SNPDar">tollskeiðum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="heyst" msd="SNSAar" lemmaRef="bd:515297">heyst</w>
+            <w lemma="melda" msd="VMAtS2" lemmaRef="bd:549421">Melda</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="her" msd="DNd" lemmaRef="bd:587300">her</w>
+            <w lemma="norðurlendskur" msd="APWNSN" lemmaRef="bd:557691">Norðurlendska</w>
+            <w lemma="tollsamstarv" msd="SNSNAr">tollsamstarvið</w>
+            <w lemma="styrkja" msd="VNAPS3" lemmaRef="bd:554062">styrkir</w>
+            <w lemma="eftirlit" msd="SNSAAr" lemmaRef="bd:514733">eftirlitið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="landamark" msd="SNPAAr" lemmaRef="bd:584738">landamørkini</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="tíðindi" msd="SNPAar" lemmaRef="bd:574270">tíðindi</w>
+            <w lemma="bíleggja" msd="VMAtS2" lemmaRef="bd:576274">Bílegg</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">Vit</w>
+            <w lemma="ringja" msd="VNAPP1" lemmaRef="bd:554012">ringja</w>
+            <w lemma="tú" msd="PPg2SA" lemmaRef="bd:513679">teg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tíð" msd="SFSAar" lemmaRef="bd:536436">tíð</w>
+            <w lemma="kalendari" msd="SMSNar" lemmaRef="bd:513798">Kalendari</w>
+            <w lemma="vísa" msd="VMAtS2" lemmaRef="bd:553515">Vís</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="aug" msd="TT">aug</w>
+            <w lemma="24.08.2026" msd="NOgnc">24.08.2026</w>
+            <w lemma="Mvg-dagur" msd="TS">Mvg-dagur</w>
+            <w lemma="kunning" msd="SFSNar" lemmaRef="bd:525238">Kunning</w>
+            <w lemma="vísa" msd="VMAtS2" lemmaRef="bd:553515">Vís</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="13.08.2026" msd="NOgnc">13.08.2026</w>
+            <w lemma="prístal" msd="SMSNar" lemmaRef="bd:536995">Prístøl</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggigrund" msd="SFPDar">byggigrundum</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2026" msd="NOgnc">2026</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="20.07.2026" msd="NOgnc">20.07.2026</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skipa" msd="VNAPS3" lemmaRef="bd:551238">skipar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tollskeið" msd="SNPDar">tollskeiðum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="heyst" msd="SNSAar" lemmaRef="bd:515297">heyst</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="17.06.2026" msd="NOgnc">17.06.2026</w>
+            <w lemma="norðurlendskur" msd="APWNSN" lemmaRef="bd:557691">Norðurlendska</w>
+            <w lemma="tollsamstarv" msd="SNSNAr">tollsamstarvið</w>
+            <w lemma="styrkja" msd="VNAPS3" lemmaRef="bd:554062">styrkir</w>
+            <w lemma="eftirlit" msd="SNSAAr" lemmaRef="bd:514733">eftirlitið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="landamark" msd="SNPAAr" lemmaRef="bd:584738">landamørkini</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="09.06.2026" msd="NOgnc">09.06.2026</w>
+            <w lemma="privatpersónur" msd="SMPNar" lemmaRef="bd:540885">Privatpersónar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leingi" msd="DNd" lemmaRef="bd:564403">longur</w>
+            <w lemma="innflyta" msd="VIAtnp" lemmaRef="bd:576299">innflyta</w>
+            <w lemma="nikotinveska" msd="SFSAar">nikotinvesku</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="snarvegur" msd="SMPNar" lemmaRef="bd:566844">Snarvegir</w>
+            <w lemma="bíleggja" msd="VMAtS2" lemmaRef="bd:576274">Bílegg</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="svar" msd="SNSAar" lemmaRef="bd:518915">svar</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">Vit</w>
+            <w lemma="ringja" msd="VNAPP1" lemmaRef="bd:554012">ringja</w>
+            <w lemma="tú" msd="PPg2SA" lemmaRef="bd:513679">teg</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tíð" msd="SFSAar" join="right" lemmaRef="bd:536436">tíð</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="oyðublað" msd="SNPNar" lemmaRef="bd:535647">Oyðubløð</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="oyðublað" msd="SNPNar" lemmaRef="bd:535647">oyðubløð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="umsóknarblað" msd="SNPNar" lemmaRef="bd:535815">umsóknarbløð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="stað" msd="SNSDar" join="right" lemmaRef="bd:535747">stað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="tollur" msd="SFSNar" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vøruskrá" msd="SFSNar" lemmaRef="bd:543824">vøruskrá</w>
+            <w lemma="Finn" msd="VMAtS2" lemmaRef="bd:583473">Finn</w>
+            <w lemma="tollur" msd="SMSAar" lemmaRef="bd:564857">toll</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="avgjald" msd="SNPNar" lemmaRef="bd:537438">avgjøld</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útland" msd="SNPDar" join="right" lemmaRef="bd:528102">útlondum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="hagtal" msd="SNPNar" lemmaRef="bd:537662">Hagtøl</w>
+            <w lemma="yvirlit" msd="SNSNar" lemmaRef="bd:517720">Yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="gongd" msd="SFSAAr" lemmaRef="bd:534114">gongdina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inngjald" msd="SNPDar" lemmaRef="bd:537726">inngjøldum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjald" msd="SNPDar" join="right" lemmaRef="bd:537098">útgjøldum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="bólkur" msd="SMPNar" lemmaRef="bd:538987">Bólkar</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+            <w lemma="pensjonistur" msd="SMPNar" lemmaRef="bd:540812">Pensjonistar</w>
+            <w lemma="Útisiglari" msd="SMPNar">Útisiglarar</w>
+            <w lemma="útlendingur" msd="SMPNar" join="right" lemmaRef="bd:542354">Útlendingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="FO" msd="SgncaP">FO</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="arbeiða" msd="VIAtnp" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="tollfríur" msd="DNd" lemmaRef="bd:563121">Tollfrítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðandi" msd="Adegnc" lemmaRef="bd:564110">ferðandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="stovna" msd="VIAtnp" lemmaRef="bd:551162">stovna</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="keypa" msd="VIAtnp" lemmaRef="bd:553478">keypa</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="net" msd="SNSDAr" lemmaRef="bd:576957">netinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="heim" msd="DNd" lemmaRef="bd:586945">heim</w>
+            <w lemma="tollavgreiðsla" msd="SFSNar" lemmaRef="bd:523558">Tollavgreiðsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00971.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00971.xml
new file mode 100644
index 0000000000000000000000000000000000000000..d14a4ae3b1f401ca16f2260370a6e5f73a19a6f5
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-00971.xml
@@ -0,0 +1,576 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-vinna-371660c055f33188" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="376" xml:lang="en">376 words</measure>
+        <measure unit="tokens" quantity="391" xml:lang="en">391 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-vinna-371660c055f33188</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <idno type="source">https://www.taks.fo/fo/vinna</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="15" />
+          <tagUsage gi="s" occurs="11" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="376" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <p>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="oyðublað" msd="SNPNar" lemmaRef="bd:535647">Oyðubløð</w>
+            <w lemma="lóg" msd="SFSNar" lemmaRef="bd:576938">Lóg</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="freist" msd="SFPNar" lemmaRef="bd:533992">Freistir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="treyt" msd="SFPNar" lemmaRef="bd:536371">treytir</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="innlating" msd="SFSDar" lemmaRef="bd:525120">innlating</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="kapitalvinningssjálvuppgáva" msd="SFSNar">Kapitalvinningssjálvuppgáva</w>
+            <w lemma="vinningsbýtisuppgerð" msd="SFSNar">Vinningsbýtisuppgerð</w>
+            <w lemma="ársfrásøgn" msd="SFSNar" lemmaRef="bd:529117">Ársfrásøgn</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="avskriving" msd="SFSNar" lemmaRef="bd:524493">Avskriving</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinnuligur" msd="APSMPD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="avtøka" msd="SFSNar" lemmaRef="bd:519135">Avtøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalfelag" msd="SNPDar">kapitalfeløgum</w>
+            <w lemma="binda" msd="Adegnc" lemmaRef="bd:575935">Bindandi</w>
+            <w lemma="svar" msd="SNSNar" lemmaRef="bd:518915">svar</w>
+            <w lemma="burðardygdargjald" msd="SNSNar">Burðardygdargjald</w>
+            <w lemma="CRS" msd="TS">CRS</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fíggjarstovnur" msd="SMPAar">fíggjarstovnar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="íløgufelag" msd="SNPAar">íløgufeløg</w>
+            <w lemma="endurrindan" msd="SFSNar" lemmaRef="bd:533833">Endurrindan</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vinningsbýtisskattur" msd="SMSDar">vinningsbýtisskatti</w>
+            <w lemma="framflyting" msd="SFSNar" lemmaRef="bd:524858">Framflyting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattligur" msd="APSNSD" lemmaRef="bd:557087">skattligum</w>
+            <w lemma="hall" msd="SNSDar" lemmaRef="bd:528601">halli</w>
+            <w lemma="fríur" msd="APSMPN" lemmaRef="bd:563109">Fríir</w>
+            <w lemma="ágóðar" msd="APSMPN">ágóðar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skattafríur" msd="APSFPN" lemmaRef="bd:563116">skattafríar</w>
+            <w lemma="veiting" msd="SFPNar" lemmaRef="bd:526388">veitingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="starvsfólk" msd="SNPAar" lemmaRef="bd:517063">starvsfólk</w>
+            <w lemma="fyribilsskattaskráseting" msd="SFSNar">Fyribilsskattaskráseting</w>
+            <w lemma="kapitalvinningsskattur" msd="SMSNar">Kapitalvinningsskattur</w>
+            <w lemma="Kolvetnisskattur" msd="SMSNar">Kolvetnisskattur</w>
+            <w lemma="kringvarpsgjald" msd="SNSNar" lemmaRef="bd:537768">Kringvarpsgjald</w>
+            <w lemma="land" msd="SNSNar" lemmaRef="bd:527776">Land</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="land-frágreiðing" msd="SNSAar">land-frágreiðing</w>
+            <w lemma="partafelagsskattur" msd="SMSNar">Partafelagsskattur</w>
+            <w lemma="samskatting" msd="SFSNar" lemmaRef="bd:525760">Samskatting</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="skattafrælsi" msd="SNSNar" lemmaRef="bd:573861">Skattafrælsi</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">Skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="royalty" msd="F">royalty</w>
+            <w lemma="tonsaskattur" msd="SMSNar">Tonsaskattur</w>
+            <w lemma="vinningsbýtisskattur" msd="SMSNar">Vinningsbýtisskattur</w>
+            <w lemma="tollur" msd="SMSNar" lemmaRef="bd:564857">Tollur</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="tollur" msd="SMSNAr" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vøruskrá" msd="SFSNAr" lemmaRef="bd:543824">vøruskráin</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="krónu-regla" msd="SFSGar">krónu-reglan</w>
+            <w lemma="inn-flutnings-regla" msd="SFPNar">Innflutningsreglur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="serligur" msd="APSFSA" lemmaRef="bd:556727">serliga</w>
+            <w lemma="vøra" msd="SFSAar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="tollur" msd="SMSNar" lemmaRef="bd:564857">Tollur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innflutningur" msd="SMSNar" lemmaRef="bd:539862">innflutningur</w>
+            <w lemma="Transittvøra" msd="SFSNar">Transittvøra</w>
+            <w lemma="tollur" msd="SMSNar" lemmaRef="bd:564857">Tollur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útflutningur" msd="SMSNar" lemmaRef="bd:542350">útflutningur</w>
+            <w lemma="Handilssáttmáli" msd="SMSNAr">Handilssáttmálin</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="ES" msd="SgncaP">ES</w>
+            <w lemma="ATA" msd="SgncaP">ATA</w>
+            <w lemma="Carnet" msd="SgncaP">Carnet</w>
+            <w lemma="Kumuleringssáttmálin" msd="SMSNAr">Kumuleringssáttmálin</w>
+            <w lemma="Garantisending" msd="SFPNar">Garantisendingar</w>
+            <w lemma="tollavgreiðsla" msd="SFSNar" lemmaRef="bd:523558">Tollavgreiðsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+            <w lemma="Handilssáttmáli" msd="SMPNar">Handilssáttmálar</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">Hvussu</w>
+            <w lemma="mvg-skráseta" msd="TS">mvg-skrásetir</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="seg" msd="PXg3nA" join="right" lemmaRef="bd:513681">seg</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="mvg-uppgerð" msd="TS">mvg-uppgerð</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bygging" msd="SFSNar" lemmaRef="bd:524628">bygging</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ferðavinna" msd="SFSNar" lemmaRef="bd:527143">ferðavinna</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="firmabilur" msd="SMPNar">firmabilar</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="íløgukostnaður" msd="SMSNar">íløgukostnaður</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttafelag" msd="SNPNar" lemmaRef="bd:535862">ítróttafeløg</w>
+            <w lemma="Mvg" msd="TS">Mvg</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="leigubilur" msd="SMPNar" lemmaRef="bd:540224">leigubilar</w>
+            <w lemma="nær" msd="DNd" lemmaRef="bd:564431">Nær</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="taka" msd="VIAtnp" lemmaRef="bd:576131">taka</w>
+            <w lemma="mvg" msd="TS" join="right">mvg</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="roknskaparhefti" msd="SNSNar">Roknskaparhefti</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="mvg-rokn-skap" msd="TS">mvg-roknskap</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="eftirløn" msd="SFSNar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="arbeiðsmarknaðareftirløn" msd="SFSNar">Arbeiðsmarknaðareftirløn</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="starvsfólk" msd="SNSDar" lemmaRef="bd:517063">starvsfólki</w>
+            <w lemma="eftirløn" msd="SFSAar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="fólkapensjonistur" msd="SMPDar" lemmaRef="bd:539513">fólkapensjonistum</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">Eftirløn</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="tænastumannasettum" msd="APSNPD">tænastumannasettum</w>
+            <w lemma="Eftirlønarslag" msd="SNPNar">Eftirlønarsløg</w>
+            <w lemma="Eftirlønarveitari" msd="SMPNar">Eftirlønarveitarar</w>
+            <w lemma="Kontunummur" msd="SFPNar">Kontunummur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitaleftirløn" msd="SFSDar">kapitaleftirløn</w>
+            <w lemma="lóg" msd="SFPNAr" lemmaRef="bd:576938">Lógirnar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="eftirløn" msd="SFSAar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="skatting" msd="SFSNar" lemmaRef="bd:525839">Skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="útgjald" msd="SNSNar" lemmaRef="bd:537098">Útgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="stuðul" msd="SMSNar" lemmaRef="bd:567270">Stuðul</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="ferðastuðul" msd="SMSNar" lemmaRef="bd:567261">Ferðastuðul</w>
+            <w lemma="barsils-pengi" msd="SMPNar">Barsilspengar</w>
+            <w lemma="frítíðarløn" msd="SFSNar" lemmaRef="bd:534016">Frítíðarløn</w>
+            <w lemma="Vinnusjúkugrunnur" msd="SMSNAr">Vinnusjúkugrunnurin</w>
+            <w lemma="Trygdargrunnur" msd="SMSNAr">Trygdargrunnurin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="avreiðing" msd="SFPAar" lemmaRef="bd:524482">avreiðingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="løn" msd="SFPAar" lemmaRef="bd:576943">lønir</w>
+            <w lemma="innheinting" msd="SFSNar" lemmaRef="bd:525107">Innheinting</w>
+            <w lemma="Vinnuskrá" msd="SFSNAr">Vinnuskráin</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">Lat</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinnuskrá" msd="SFSNAr" join="right">vinnuskráin</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="felagsskapur" msd="SMPNar" lemmaRef="bd:565933">Felagsskapir</w>
+            <w lemma="einstaklingsvirki" msd="SNPNar" lemmaRef="bd:529905">Einstaklingsvirki</w>
+            <w lemma="íognarfelag" msd="SNPNar" lemmaRef="bd:535861">Íognarfeløg</w>
+            <w lemma="sjálvsognarstovnur" msd="SMPNar" lemmaRef="bd:541245">Sjálvsognarstovnar</w>
+            <w lemma="Íverksetarafelag" msd="SNPNar">Íverksetarafeløg</w>
+            <w lemma="smápartafelag" msd="SNPNar" lemmaRef="bd:535727">Smápartafeløg</w>
+            <w lemma="partafelag" msd="SNPNar" lemmaRef="bd:535653">Partafeløg</w>
+            <w lemma="v-tal" msd="SNSNar">V-tal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hjálparfólk" msd="SNPAar" lemmaRef="bd:585241">hjálparfólk</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ítróttafelag" msd="SNPDar" lemmaRef="bd:535862">ítróttafeløgum</w>
+            <w lemma="serskildur" msd="APSNSN" lemmaRef="bd:578746">Serskilt</w>
+            <w lemma="v-tal" msd="SNSNar">v-tal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjóinntøku" msd="SFSAar">sjóinntøku</w>
+            <w lemma="sjóinntøka" msd="SFSNar">Sjóinntøka</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TS">§</w>
+            <w lemma="25a" msd="NOgnc">25a</w>
+            <w lemma="FAS" msd="SgncaP">FAS</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="Bareboat" msd="SgncaP">Bareboat</w>
+            <w lemma="útlendskur" msd="APSNPN" lemmaRef="bd:557701">Útlendsk</w>
+            <w lemma="virki" msd="SNPNar" lemmaRef="bd:530198">virkir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="avtøka" msd="SFSNar" lemmaRef="bd:519135">Avtøka</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="kapitalfelag" msd="SNPDar">kapitalfeløgum</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="virkiseigari" msd="SMSNar">virkiseigari</w>
+            <w lemma="flyta" msd="VNAPS3" lemmaRef="bd:576302">flytur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="land" msd="SNSDAr" lemmaRef="bd:527776">landinum</w>
+            <w lemma="leita" msd="VMAtS2" lemmaRef="bd:552369">Leita</w>
+            <w lemma="sjálvuppgáva" msd="SFSNar" lemmaRef="bd:522676">Sjálvuppgáva</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="vegleiðing" msd="SFPNar" lemmaRef="bd:526382">Vegleiðingar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="yvirlit" msd="SNSNar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="fyribilsskattaskráseting" msd="SFSNar">Fyribilsskattaskráseting</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">So</w>
+            <w lemma="fáa" msd="VNAPS2" lemmaRef="bd:576403">fært</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="rættur" msd="APSMSA" lemmaRef="bd:564347">rættan</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="vinningsbýtisskattur" msd="SMSNar">Vinningsbýtisskattur</w>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">Hvør</w>
+            <w lemma="rindar" msd="VNAPS3" join="right">rindar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvør" msd="PQMpSN" lemmaRef="bd:587906">hvør</w>
+            <w lemma="rindar" msd="VNAPS3">rindar</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="kalendari" msd="SMSNar" lemmaRef="bd:513798">Kalendari</w>
+            <w lemma="vísa" msd="VMAtS2" lemmaRef="bd:553515">Vís</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="aug" msd="TT">aug</w>
+            <w lemma="24.08.2026" msd="NOgnc">24.08.2026</w>
+            <w lemma="Mvg-dagur" msd="TS">Mvg-dagur</w>
+            <w lemma="kunning" msd="SFSNar" lemmaRef="bd:525238">Kunning</w>
+            <w lemma="vísa" msd="VMAtS2" lemmaRef="bd:553515">Vís</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="13.08.2026" msd="NOgnc">13.08.2026</w>
+            <w lemma="prístal" msd="SMSNar" lemmaRef="bd:536995">Prístøl</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bygningur" msd="SMPDar" lemmaRef="bd:538967">bygningum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="byggigrund" msd="SFPDar">byggigrundum</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2026" msd="NOgnc">2026</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="20.07.2026" msd="NOgnc">20.07.2026</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="skipa" msd="VNAPS3" lemmaRef="bd:551238">skipar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tollskeið" msd="SNPDar">tollskeiðum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="heyst" msd="SNSAar" lemmaRef="bd:515297">heyst</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="17.06.2026" msd="NOgnc">17.06.2026</w>
+            <w lemma="norðurlendskur" msd="APWNSN" lemmaRef="bd:557691">Norðurlendska</w>
+            <w lemma="tollsamstarv" msd="SNSNAr">tollsamstarvið</w>
+            <w lemma="styrkja" msd="VNAPS3" lemmaRef="bd:554062">styrkir</w>
+            <w lemma="eftirlit" msd="SNSAAr" lemmaRef="bd:514733">eftirlitið</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="landamark" msd="SNPAAr" lemmaRef="bd:584738">landamørkini</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="09.06.2026" msd="NOgnc">09.06.2026</w>
+            <w lemma="privatpersónur" msd="SMPNar" lemmaRef="bd:540885">Privatpersónar</w>
+            <w lemma="kunna" msd="VNAPP3" lemmaRef="bd:576394">kunnu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="leingi" msd="DNC" lemmaRef="bd:564403">longur</w>
+            <w lemma="innflyta" msd="VIAtnp" lemmaRef="bd:576299">innflyta</w>
+            <w lemma="nikotinveska" msd="SFSAar">nikotinvesku</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="snarvegur" msd="SMPNar" lemmaRef="bd:566844">Snarvegir</w>
+            <w lemma="oyðublað" msd="SNPNar" lemmaRef="bd:535647">Oyðubløð</w>
+            <w lemma="allur" msd="PINpPN" lemmaRef="bd:587907">Øll</w>
+            <w lemma="oyðublað" msd="SNPNar" lemmaRef="bd:535647">oyðubløð</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RNSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="stað" msd="SNSDar" join="right" lemmaRef="bd:535747">stað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="tollur" msd="SFSNar" join="right" lemmaRef="bd:564857">Toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vøruskrá" msd="SFSNar" lemmaRef="bd:543824">vøruskrá</w>
+            <w lemma="Finn" msd="VMAtS2" lemmaRef="bd:583473">Finn</w>
+            <w lemma="tollur" msd="SMSAar" lemmaRef="bd:564857">toll</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="avgjald" msd="SNPNar" lemmaRef="bd:537438">avgjøld</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vør" msd="SFPDar" lemmaRef="bd:575586">vørum</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útland" msd="SNPDar" join="right" lemmaRef="bd:528102">útlondum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="gjald" msd="APSFPN" lemmaRef="bd:537638">Gjøld</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ágóðar" msd="SMPNar">ágóðar</w>
+            <w lemma="nakað" msd="DNd" lemmaRef="bd:587348">Nakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tað" msd="PPN3SD" join="right" lemmaRef="bd:513682">tí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="rinda" msd="VNAPP1">rinda</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="samfelag" msd="SNSAAr" lemmaRef="bd:535690">samfelagið</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPP1" lemmaRef="bd:576403">fáa</w>
+            <w lemma="afturfyri" msd="DNd" join="right" lemmaRef="bd:587880">afturfyri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="hagtal" msd="SNPNar" lemmaRef="bd:537662">Hagtøl</w>
+            <w lemma="yvirlit" msd="SNSNar" lemmaRef="bd:517720">Yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="gongd" msd="SFSAAr" lemmaRef="bd:534114">gongdina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="inngjald" msd="SNPDar" lemmaRef="bd:537726">inngjøldum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="útgjald" msd="SNPDar" join="right" lemmaRef="bd:537098">útgjøldum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="bólkur" msd="SMPNar" lemmaRef="bd:538987">Bólkar</w>
+            <w lemma="lesandi" msd="Adegnc" lemmaRef="bd:563977">Lesandi</w>
+            <w lemma="pensjonistur" msd="SMPNar" lemmaRef="bd:540812">Pensjonistar</w>
+            <w lemma="Útisiglari" msd="SMPNar">Útisiglarar</w>
+            <w lemma="útlendingur" msd="SMPNar" join="right" lemmaRef="bd:542354">Útlendingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="FO" msd="SgncaP">FO</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="arbeiða" msd="VIAtnp" lemmaRef="bd:553638">arbeiða</w>
+            <w lemma="tollfríur" msd="DNd" lemmaRef="bd:563121">Tollfrítt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ferðandi" msd="Adegnc" lemmaRef="bd:564110">ferðandi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Føroyar" msd="SFPGaP" lemmaRef="bd:576515">Føroya</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="stovna" msd="VIAtnp" lemmaRef="bd:551162">stovna</w>
+            <w lemma="virki" msd="SNSAar" lemmaRef="bd:530198">virki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="keypa" msd="VIAtnp" lemmaRef="bd:553478">keypa</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="net" msd="SNSDAr" lemmaRef="bd:576957">netinum</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">At</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="heim" msd="DNd" lemmaRef="bd:586945">heim</w>
+            <w lemma="tollavgreiðsla" msd="SFSNar" lemmaRef="bd:523558">Tollavgreiðsla</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skip" msd="SNPDar" lemmaRef="bd:516806">skipum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flogfar" msd="SNPDar" lemmaRef="bd:537589">flogførum</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-171_millionir_vordu_ikki_uppgivnar_i_00737.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-171_millionir_vordu_ikki_uppgivnar_i_00737.xml
new file mode 100644
index 0000000000000000000000000000000000000000..d23883ae7edeb94ee0bae50e26896f6a7220faec
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-171_millionir_vordu_ikki_uppgivnar_i_00737.xml
@@ -0,0 +1,515 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-3d7cb38b8e3a4be5" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">171 milliónir vórðu ikki uppgivnar í skatti í 2025</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="280" xml:lang="en">280 words</measure>
+        <measure unit="tokens" quantity="316" xml:lang="en">316 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-3d7cb38b8e3a4be5</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">171 milliónir vórðu ikki uppgivnar í skatti í 2025</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/171-millionir-vordu-ikki-uppgivnar-i-skatti-i-2025</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="36" />
+          <tagUsage gi="s" occurs="16" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="280" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">171 milliónir vórðu ikki uppgivnar í skatti í 2025</head>
+        <p>
+          <s>
+            <w lemma="01." msd="NOgnc">01.</w>
+            <w lemma="apríl" msd="SMSNar" lemmaRef="bd:530648">apríl</w>
+            <w lemma="2026" msd="NOgnc">2026</w>
+            <w lemma="171" msd="NOgnc">171</w>
+            <w lemma="millión" msd="SFPNar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="uppgivnar" msd="LSFPN">uppgivnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="gera" msd="VUAtnp" lemmaRef="bd:575738">gjørt</w>
+            <w lemma="upp" msd="DNd" join="right" lemmaRef="bd:587517">upp</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="eftirlitsarbeið" msd="SNSNAr">eftirlitsarbeiðið</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="stovnur" msd="SMSDAr" lemmaRef="bd:541581">stovninum</w>
+            <w lemma="hilnast" msd="VNMAS3" lemmaRef="bd:553123">hilnaðist</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2025" msd="NOgnc" join="right">2025</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="úrslit" msd="SNSNAr" lemmaRef="bd:517852">Úrslitið</w>
+            <w lemma="vísa" msd="VNAPS3" join="right" lemmaRef="bd:553515">vísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="nógvur" msd="APSNSN" lemmaRef="bd:578409">nógv</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="burturúr" msd="DNd" join="right" lemmaRef="bd:587172">burturúr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="171" msd="NOgnc">171</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="uppgivnar" msd="LSFPN">uppgivnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2025" msd="NOgnc" join="right">2025</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="úrslit" msd="SNSNAr" lemmaRef="bd:517852">Úrslitið</w>
+            <w lemma="geva" msd="VNAPS3" lemmaRef="bd:576061">gevur</w>
+            <w lemma="landskassi" msd="SMSDAr" lemmaRef="bd:569465">landskassanum</w>
+            <w lemma="74" msd="NOgnc">74</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" lemmaRef="bd:521043">krónur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="meirinntøka" msd="SFSDar">meirinntøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="hækking" msd="SFPNar" lemmaRef="bd:525081">hækkingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldigari" msd="APSFSD">skattskyldigari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="96" msd="NOgnc">96</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="privatpersónur" msd="SMPDar" lemmaRef="bd:540885">privatpersónum</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="tala" msd="SFSNAr" lemmaRef="bd:523444">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="27" msd="NOgnc">27</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="verða" msd="VNAAP3" lemmaRef="bd:576404">vórðu</w>
+            <w lemma="gera" msd="LSFPN" lemmaRef="bd:575738">gjørdar</w>
+            <w lemma="hækking" msd="SFPNar" lemmaRef="bd:525081">hækkingar</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="34" msd="NOgnc">34</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" lemmaRef="bd:521043">krónur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattskyldigari" msd="APSFSD">skattskyldigari</w>
+            <w lemma="kapitalvinningsinntøka" msd="SFSDar">kapitalvinningsinntøku</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="bæði" msd="DNd" lemmaRef="bd:577237">bæði</w>
+            <w lemma="felag" msd="SNPDar" lemmaRef="bd:535493">feløgum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="privatpersónur" msd="SMPDar" join="right" lemmaRef="bd:540885">privatpersónum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rætting" msd="SFPNar" lemmaRef="bd:525705">Rættingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="meirvirðisgjald" msd="SNSDar" lemmaRef="bd:537865">meirvirðisgjaldi</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tollur" msd="SMSDar" lemmaRef="bd:564857">tolli</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="13" msd="NOgnc">13</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">Aftur</w>
+            <w lemma="at" msd="DGd" lemmaRef="bd:513698">at</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="koma" msd="VNAAP3" lemmaRef="bd:576176">komu</w>
+            <w lemma="rætting" msd="SFPNar" lemmaRef="bd:525705">rættingar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="rentustuðul" msd="SMSDar" join="right" lemmaRef="bd:567268">rentustuðli</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ferðastuðul" msd="SMSDar" lemmaRef="bd:567261">ferðastuðli</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="millión" msd="SFSAar" lemmaRef="bd:534799">millión</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="harumframt" msd="DNd" lemmaRef="bd:587270">Harumframt</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="leggja" msd="VUAtnp" lemmaRef="bd:518970">lagt</w>
+            <w lemma="hald" msd="SNSAar" lemmaRef="bd:583097">hald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="rúsevni" msd="SNPAar" join="right" lemmaRef="bd:572782">rúsevni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="mettur" msd="LSNPN" lemmaRef="bd:561729">mett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="25" msd="NOgnc">25</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">Fyri</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="nógvur" msd="ASWNSA" lemmaRef="bd:578409">mesta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hassj" msd="SNSAar" lemmaRef="bd:570514">hassj</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="marihuana" msd="SNSAar" join="right" lemmaRef="bd:514237">marihuana</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kokain" msd="SNSAar" lemmaRef="bd:576577">kokain</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="amfetamin" msd="SNSAar" join="right" lemmaRef="bd:583357">amfetamin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="umframt" msd="DNd" lemmaRef="bd:586875">umframt</w>
+            <w lemma="steroidir" msd="SMPAar" join="right">steroidir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">Eitt</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="skipa" msd="LSNSN" lemmaRef="bd:551238">skipað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nútímans" msd="Adegnc" lemmaRef="bd:564134">nútímans</w>
+            <w lemma="eftirlit" msd="SNSNar" lemmaRef="bd:514733">eftirlit</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="neyðugur" msd="APSNSN" lemmaRef="bd:554382">neyðugt</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="rætting" msd="SFPNar" lemmaRef="bd:525705">Rættingar</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="171" msd="NOgnc">171</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" lemmaRef="bd:521043">krónur</w>
+            <w lemma="ljóða" msd="VNAPS3" lemmaRef="bd:552996">ljóðar</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nógvur" msd="APSNSD" lemmaRef="bd:578409">nógvum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="oman" msd="DNd" lemmaRef="bd:586870">oman</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="miðal" msd="SNSAar" lemmaRef="bd:516126">miðal</w>
+            <w lemma="seinur" msd="ASWNPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="ár" msd="SNPAAr" join="right" lemmaRef="bd:517748">árini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">Vit</w>
+            <w lemma="síggja" msd="VNAPP1" join="right" lemmaRef="bd:514175">síggja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="vinnulív" msd="SNSNAr" lemmaRef="bd:518837">vinnulívið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="verða" msd="LSNSN" lemmaRef="bd:576404">vorðið</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="samansettur" msd="APSNSN" lemmaRef="bd:561748">samansett</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="torgreiddur" msd="LSNSN" join="right" lemmaRef="bd:563175">torgreitt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="merkja" msd="VNAPS3" lemmaRef="bd:554052">merkir</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eg" msd="PPg1PN" lemmaRef="bd:513678">vit</w>
+            <w lemma="ofta" msd="DNC" lemmaRef="bd:579499">oftari</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="koma" msd="VNAPP1" lemmaRef="bd:576176">koma</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="stórur" msd="APSNPA" lemmaRef="bd:578418">stór</w>
+            <w lemma="mál" msd="SNPAar" join="right" lemmaRef="bd:516179">mál</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="rætting" msd="SFPNar" lemmaRef="bd:525705">rættingar</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="vera" msd="VNAAP3" lemmaRef="bd:514174">vóru</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="stórur" msd="APSFPN" lemmaRef="bd:578418">stórar</w>
+            <w lemma="rætting" msd="SFPNar" lemmaRef="bd:525705">rættingar</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="felag" msd="SNPDar" join="right" lemmaRef="bd:535493">feløgum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="vísa" msd="VNAPS3" lemmaRef="bd:553515">vísir</w>
+            <w lemma="eisini" msd="DNd" join="right" lemmaRef="bd:586826">eisini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="týdningarmikil" msd="APSNSN" lemmaRef="bd:562488">týdningarmikið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="væl" msd="DNd" lemmaRef="bd:564436">væl</w>
+            <w lemma="skipaður" msd="APSNSA" lemmaRef="bd:580367">skipað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="nútímans" msd="Adegnc" lemmaRef="bd:564134">nútímans</w>
+            <w lemma="eftirlit" msd="SNSAar" join="right" lemmaRef="bd:514733">eftirlit</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="siga" msd="VNAPS3" lemmaRef="bd:576426">sigur</w>
+            <w lemma="Eyðun" msd="SMSNaP" lemmaRef="bd:574631">Eyðun</w>
+            <w lemma="Mørkøre" msd="SgncaP" join="right">Mørkøre</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stjóri" msd="SMSNar" join="right" lemmaRef="bd:513824">stjóri</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PINpSA" lemmaRef="bd:587906">Hvørt</w>
+            <w lemma="ár" msd="SNSAar" lemmaRef="bd:517748">ár</w>
+            <w lemma="gera" msd="VNAPS3" lemmaRef="bd:575738">ger</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="ætlan" msd="SFSAar" lemmaRef="bd:536752">ætlan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="eftirlitsarbeið" msd="SNSAAr" join="right">eftirlitsarbeiðið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="arbeiða" msd="LSNSN" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="eftir" msd="DNd" join="right" lemmaRef="bd:586848">eftir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="kortini" msd="DNd" lemmaRef="bd:587341">Kortini</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="trupul" msd="APSNSN" lemmaRef="bd:562314">trupult</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="met" msd="VIAtnp" lemmaRef="bd:576950">meta</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="frammanundan" msd="DNd" join="right" lemmaRef="bd:587250">frammanundan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="fara" msd="VNAPS3" lemmaRef="bd:576051">fer</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kasta" msd="VIAtnp" lemmaRef="bd:552555">kasta</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="valda" msd="VNMPS3" lemmaRef="bd:576421">veldst</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="undan" msd="DGd" lemmaRef="bd:513716">undan</w>
+            <w lemma="kav" msd="SNSDar" lemmaRef="bd:576905">kavi</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="einstakur" msd="APWNPD" lemmaRef="bd:561160">einstøku</w>
+            <w lemma="mál" msd="SNPDAr" join="right" lemmaRef="bd:516179">málunum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-17_000_faa_pengar_aftur_i_00819.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-17_000_faa_pengar_aftur_i_00819.xml
new file mode 100644
index 0000000000000000000000000000000000000000..a1689cba6525ff3e7cd5b047e9a994760453a2e9
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-17_000_faa_pengar_aftur_i_00819.xml
@@ -0,0 +1,383 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-8950c61ad695a671" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">17.000 fáa pengar aftur í skatti</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="166" xml:lang="en">166 words</measure>
+        <measure unit="tokens" quantity="190" xml:lang="en">190 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-8950c61ad695a671</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">17.000 fáa pengar aftur í skatti</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/17000-faa-pengar-aftur-i-skatti</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="24" />
+          <tagUsage gi="s" occurs="13" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="166" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">17.000 fáa pengar aftur í skatti</head>
+        <p>
+          <s>
+            <w lemma="03." msd="NOgnc">03.</w>
+            <w lemma="mars" msd="SMSNar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2024" msd="NOgnc">2024</w>
+            <w lemma="17.000" msd="NOgnc">17.000</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="pengi" msd="SMPAar" lemmaRef="bd:546940">pengar</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="Skattauppgerð" msd="SFSNAr">Skattauppgerðin</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="a-skattgjaldari" msd="SNSDar">a-skattgjaldarum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Borgaraglugganum" msd="SMSDAP">Borgaraglugganum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Mínboks" msd="SgncaP">Mínboks</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="brúka" msd="VNAPP3" lemmaRef="bd:588027">brúka</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="annar" msd="PIMpPD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="postkassi" msd="SMSAAr" lemmaRef="bd:569501">postkassan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vika" msd="SFSDAr" join="right" lemmaRef="bd:524049">vikuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="vísa" msd="VNAPS3" join="right" lemmaRef="bd:553515">vísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="17.011" msd="NOgnc">17.011</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="pengi" msd="SMPAar" lemmaRef="bd:546940">pengar</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="56,5" msd="NOgnc">56,5</w>
+            <w lemma="millión" msd="SFPNar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="pengi" msd="SMPNAr" lemmaRef="bd:546940">Pengarnir</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="konta" msd="SFSAar" lemmaRef="bd:520957">kontu</w>
+            <w lemma="mikudagur" msd="SMSAAr" join="right" lemmaRef="bd:568533">mikudagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="27." msd="NOgnc">27.</w>
+            <w lemma="mars" msd="SMSAar" join="right" lemmaRef="bd:530647">mars</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1.977" msd="NOgnc">1.977</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="gjalda" msd="VNAAP3" lemmaRef="bd:576419">guldu</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lítið" msd="DNd" lemmaRef="bd:586955">lítið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="næstum" msd="DNd" lemmaRef="bd:586967">næstum</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="góður" msd="APSFPA" lemmaRef="bd:535951">góðar</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="24.611" msd="NOgnc">24.611</w>
+            <w lemma="gjalda" msd="VNAAP3" lemmaRef="bd:576419">guldu</w>
+            <w lemma="rættur" msd="APSMSA" lemmaRef="bd:564347">rættan</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skylda" msd="VNAPP3" lemmaRef="bd:549429">skylda</w>
+            <w lemma="nakar" msd="PINpSA" join="right" lemmaRef="bd:587899">nakað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">Fær</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="skattauppgerð" msd="SFSAar" join="right">skattauppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinur" msd="APSFSN" lemmaRef="bd:554169">bein</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="nógv" msd="DNC" join="right" lemmaRef="bd:586968">meira</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="feilur" msd="SMSNar" lemmaRef="bd:531711">feilur</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangla" msd="VNAPS3" lemmaRef="bd:550337">manglar</w>
+            <w lemma="onkur" msd="PINpSA" join="right" lemmaRef="bd:587900">okkurt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættur" msd="APSFPD" lemmaRef="bd:564347">røttum</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Innlatingarfreist" msd="SFSNAr">Innlatingarfreistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2024" msd="NOgnc" join="right">2024</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B-skattgjaldari" msd="SNSNar">B-skattgjaldarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">So</w>
+            <w lemma="skjótt" msd="DNd" join="right" lemmaRef="bd:564433">skjótt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innlatin" msd="LSNSN" lemmaRef="bd:582271">innlatið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattauppgerð" msd="SFSNar">skattauppgerð</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="5.978" msd="NOgnc">5.978</w>
+            <w lemma="borgari" msd="SMPAar" join="right" lemmaRef="bd:513918">borgarar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VMAtS2" lemmaRef="bd:576403">Fá</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="freist" msd="SFPAar" lemmaRef="bd:533992">freistir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="freistir-og-mannagongd" msd="SFPAar" join="left">freistir-og-mannagongdir</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tak" msd="F" lemmaRef="bd:537358">TAKS</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-17_122_borgarar_faa_pening_aftur_00890.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-17_122_borgarar_faa_pening_aftur_00890.xml
new file mode 100644
index 0000000000000000000000000000000000000000..5fdef919ba8f17789c31a662a0ec8e3a639b277e
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-17_122_borgarar_faa_pening_aftur_00890.xml
@@ -0,0 +1,361 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-cffa7b1235c13be1" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">17.122 borgarar fáa pening aftur í skatti</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="151" xml:lang="en">151 words</measure>
+        <measure unit="tokens" quantity="172" xml:lang="en">172 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-cffa7b1235c13be1</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">17.122 borgarar fáa pening aftur í skatti</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/17122-borgarar-faa-pening-aftur-i-skatti</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="21" />
+          <tagUsage gi="s" occurs="11" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="151" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">17.122 borgarar fáa pening aftur í skatti</head>
+        <p>
+          <s>
+            <w lemma="04." msd="NOgnc">04.</w>
+            <w lemma="mars" msd="SMSNar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2022" msd="NOgnc">2022</w>
+            <w lemma="17.122" msd="NOgnc">17.122</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="Skattauppgerð" msd="SFSNAr">Skattauppgerðin</w>
+            <w lemma="2021" msd="NOgnc">2021</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="A-skattgjaldari" msd="SMSDar">A-skattgjaldarum</w>
+            <w lemma="síggja" msd="VNMPS3" lemmaRef="bd:514175">sæst</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Borgaraglugganum" msd="SMSDAP">Borgaraglugganum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Mínboks" msd="SgncaP" join="right">Mínboks</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">Tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VNAPP3" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="postkassi" msd="SMSAAr" lemmaRef="bd:569501">postkassan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="næstum" msd="DNd" join="right" lemmaRef="bd:586967">næstum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="17.122" msd="NOgnc">17.122</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">Í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="54.321.478" msd="NOgnc">54.321.478</w>
+            <w lemma="króna" msd="SFPAar" lemmaRef="bd:521043">krónur</w>
+            <w lemma="útgoldnar" msd="LSFPA" join="right">útgoldnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1.664" msd="NOgnc">1.664</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lítið" msd="DNd" lemmaRef="bd:586955">lítið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="næstum" msd="DNd" lemmaRef="bd:586967">næstum</w>
+            <w lemma="rokning" msd="SFSAar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="5.471.544" msd="NOgnc">5.471.544</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="23.283" msd="NOgnc">23.283</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="rættur" msd="APSMSA" lemmaRef="bd:564347">rættan</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skylda" msd="VNAPP3" lemmaRef="bd:549429">skylda</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VNAPS2" lemmaRef="bd:576403">Fært</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="skattauppgerð" msd="SFSAar" join="right">skattauppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APSFSN" lemmaRef="bd:564347">røtt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="feilur" msd="SMPNar" lemmaRef="bd:531711">feilir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættur" msd="APSFPD" lemmaRef="bd:564347">røttum</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Innlatingarfreist" msd="SFSNAr">Innlatingarfreistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="2." msd="NOgnc">2.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2022" msd="NOgnc" join="right">2022</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="sjálvuppgáva" msd="SFSNar" join="left" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="rættur" msd="APSFSN" join="right" lemmaRef="bd:564347">røtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="einki" msd="DNd" lemmaRef="bd:587886">einki</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B-skattgjaldari" msd="SNSNar">B-skattgjaldarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innlatin" msd="LSFSN" join="right" lemmaRef="bd:582271">innlatin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattauppgerð" msd="SFSNAr">skattauppgerðin</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="6.278" msd="NOgnc">6.278</w>
+            <w lemma="borgari" msd="SMPAar" join="right" lemmaRef="bd:513918">borgarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-18_112_borgarar_faa_pening_aftur_00709.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-18_112_borgarar_faa_pening_aftur_00709.xml
new file mode 100644
index 0000000000000000000000000000000000000000..fffd978fd1ad3db06329edc4b311ecfc816e63d6
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-18_112_borgarar_faa_pening_aftur_00709.xml
@@ -0,0 +1,363 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-2dcef80f9c7588c9" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">18.112 borgarar fáa pening aftur í skatti</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="153" xml:lang="en">153 words</measure>
+        <measure unit="tokens" quantity="174" xml:lang="en">174 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-2dcef80f9c7588c9</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">18.112 borgarar fáa pening aftur í skatti</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/18112-borgarar-faa-pening-aftur-i-skatti</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="21" />
+          <tagUsage gi="s" occurs="11" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="153" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">18.112 borgarar fáa pening aftur í skatti</head>
+        <p>
+          <s>
+            <w lemma="03." msd="NOgnc">03.</w>
+            <w lemma="mars" msd="SMSNar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="18.112" msd="NOgnc">18.112</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="Skattauppgerð" msd="SFSNAr">Skattauppgerðin</w>
+            <w lemma="2022" msd="NOgnc">2022</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="A-skattgjaldari" msd="SMSDar">A-skattgjaldarum</w>
+            <w lemma="síggja" msd="VNMPS3" lemmaRef="bd:514175">sæst</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Borgaraglugganum" msd="SMSDAP">Borgaraglugganum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Mínboks" msd="SgncaP" join="right">Mínboks</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">Tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VNAPP3" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="postkassi" msd="SMSAAr" lemmaRef="bd:569501">postkassan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="næstum" msd="DNd" join="right" lemmaRef="bd:586967">næstum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="18.112" msd="NOgnc">18.112</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">Í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="56,8" msd="NOgnc">56,8</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" lemmaRef="bd:521043">krónur</w>
+            <w lemma="útgoldnar" msd="LSFPA" join="right">útgoldnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="2.205" msd="NOgnc">2.205</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lítið" msd="DNd" lemmaRef="bd:586955">lítið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="næstum" msd="DNd" lemmaRef="bd:586967">næstum</w>
+            <w lemma="rokning" msd="SFSAar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="6,5" msd="NOgnc">6,5</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="23.620" msd="NOgnc">23.620</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="rættur" msd="APSMSA" lemmaRef="bd:564347">rættan</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skylda" msd="VNAPP3" lemmaRef="bd:549429">skylda</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VNAPS2" lemmaRef="bd:576403">Fært</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="skattauppgerð" msd="SFSAar" join="right">skattauppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APSFSN" lemmaRef="bd:564347">røtt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="feilur" msd="SMPNar" lemmaRef="bd:531711">feilir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættur" msd="APSFPD" lemmaRef="bd:564347">røttum</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Innlatingarfreist" msd="SFSNAr">Innlatingarfreistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2023" msd="NOgnc" join="right">2023</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="sjálvuppgáva" msd="SFSNar" join="left" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="rættur" msd="APSFSN" join="right" lemmaRef="bd:564347">røtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="einki" msd="DNd" lemmaRef="bd:587886">einki</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B-skattgjaldari" msd="SNSNar">B-skattgjaldarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innlatin" msd="LSFSN" join="right" lemmaRef="bd:582271">innlatin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattauppgerð" msd="SFSNAr">skattauppgerðin</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="5.363" msd="NOgnc">5.363</w>
+            <w lemma="borgari" msd="SMPAar" join="right" lemmaRef="bd:513918">borgarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-18_248_borgarar_faa_pening_aftur_00691.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-18_248_borgarar_faa_pening_aftur_00691.xml
new file mode 100644
index 0000000000000000000000000000000000000000..014089edf6ac37a9ea1469b3b047b6f0edee3de8
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-18_248_borgarar_faa_pening_aftur_00691.xml
@@ -0,0 +1,374 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-1b4c665500601cc6" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">18.248 borgarar fáa pening aftur í skatti</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="162" xml:lang="en">162 words</measure>
+        <measure unit="tokens" quantity="183" xml:lang="en">183 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-1b4c665500601cc6</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">18.248 borgarar fáa pening aftur í skatti</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/18248-borgarar-faa-pening-aftur-i-skatti</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="21" />
+          <tagUsage gi="s" occurs="12" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="162" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">18.248 borgarar fáa pening aftur í skatti</head>
+        <p>
+          <s>
+            <w lemma="04." msd="NOgnc">04.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2021" msd="NOgnc">2021</w>
+            <w lemma="18.248" msd="NOgnc">18.248</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="Skattauppgerð" msd="SFSNAr">Skattauppgerðin</w>
+            <w lemma="2020" msd="NOgnc">2020</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="A-skattgjaldari" msd="SMPDar">A-skattgjaldarum</w>
+            <w lemma="síggja" msd="VNMPS3" lemmaRef="bd:514175">sæst</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Borgaraglugganum" msd="SMSDAP">Borgaraglugganum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Mínboks" msd="SgncaP" join="right">Mínboks</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">Tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="nýta" msd="VNAPP3" lemmaRef="bd:553611">nýta</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="uppgerð" msd="SFSAAr" lemmaRef="bd:536495">uppgerðina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="postkassi" msd="SMSAAr" lemmaRef="bd:569501">postkassan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="næstum" msd="DNd" join="right" lemmaRef="bd:586967">næstum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="18.248" msd="NOgnc">18.248</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="peningur" msd="SMSAar" lemmaRef="bd:540811">pening</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">Í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">teir</w>
+            <w lemma="56.737.658" msd="NOgnc">56.737.658</w>
+            <w lemma="króna" msd="SFPAar" lemmaRef="bd:521043">krónur</w>
+            <w lemma="útgoldnar" msd="LSFPA" join="right">útgoldnar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1.521" msd="NOgnc">1.521</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lítið" msd="DNd" lemmaRef="bd:586955">lítið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="næstum" msd="DNd" lemmaRef="bd:586967">næstum</w>
+            <w lemma="rokning" msd="SFSAar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="4.264.980" msd="NOgnc">4.264.980</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="22.205" msd="NOgnc">22.205</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="rættur" msd="APSMSA" lemmaRef="bd:564347">rættan</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skylda" msd="VNAPP3" lemmaRef="bd:549429">skylda</w>
+            <w lemma="nakar" msd="PIMpSA" lemmaRef="bd:587899">nakran</w>
+            <w lemma="peningur" msd="SMSAar" join="right" lemmaRef="bd:540811">pening</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VNAPS2" lemmaRef="bd:576403">Fært</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="skattauppgerð" msd="SFSAar" join="right">skattauppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APSFSN" lemmaRef="bd:564347">røtt</w>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="feilur" msd="SMPNar" lemmaRef="bd:531711">feilir</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættur" msd="APSFPD" lemmaRef="bd:564347">røttum</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Innlatingarfreist" msd="SFSNAr">Innlatingarfreistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="3." msd="NOgnc">3.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2021" msd="NOgnc" join="right">2021</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvussu" msd="DNd" lemmaRef="bd:587311">hvussu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="sjálvuppgáva" msd="SFSNar" join="left" lemmaRef="bd:522676">sjálvuppgáva</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">uppgerðin</w>
+            <w lemma="rættur" msd="APSFSN" join="right" lemmaRef="bd:564347">røtt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="einki" msd="DNd" lemmaRef="bd:587886">einki</w>
+            <w lemma="gera" msd="VIAtnp" join="right" lemmaRef="bd:575738">gera</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B-skattgjaldari" msd="SNSNar">B-skattgjaldarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="sjálvuppgáva" msd="SFSNAr" lemmaRef="bd:522676">sjálvuppgávan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="innlatin" msd="LSFSN" join="right" lemmaRef="bd:582271">innlatin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattauppgerð" msd="SFSNAr">skattauppgerðin</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="5.663" msd="NOgnc">5.663</w>
+            <w lemma="borgari" msd="SMPAar" join="right" lemmaRef="bd:513918">borgarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" join="right" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="leinkja" msd="SNSNar" lemmaRef="bd:549781">Leinki</w>
+            <w lemma="Mínboks" msd="SFSNar">Mínboks</w>
+            <w lemma="Borgaragluggin" msd="SMSNAP">Borgaragluggin</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">Um</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">Um</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="hagtal" msd="SNSNar" lemmaRef="bd:537662">Hagtøl</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="skattauppgerð" msd="SFPAar">skattauppgerðir</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-18_698_faa_pengar_aftur_i_00707.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-18_698_faa_pengar_aftur_i_00707.xml
new file mode 100644
index 0000000000000000000000000000000000000000..9d42fb142b5f55a1f1b9e1738c840a3697ca2108
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-18_698_faa_pengar_aftur_i_00707.xml
@@ -0,0 +1,387 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-2a9de05b17eee708" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">18.698 fáa pengar aftur í skatti</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="171" xml:lang="en">171 words</measure>
+        <measure unit="tokens" quantity="194" xml:lang="en">194 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-2a9de05b17eee708</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">18.698 fáa pengar aftur í skatti</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/18698-faa-pengar-aftur-i-skatti</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="23" />
+          <tagUsage gi="s" occurs="13" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="171" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">18.698 fáa pengar aftur í skatti</head>
+        <p>
+          <s>
+            <w lemma="03." msd="NOgnc">03.</w>
+            <w lemma="mars" msd="SMSNar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2026" msd="NOgnc">2026</w>
+            <w lemma="18.698" msd="NOgnc">18.698</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="pengi" msd="SMPAar" lemmaRef="bd:546940">pengar</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="Skattauppgerð" msd="SFSNAr">Skattauppgerðin</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="a-skattgjaldari" msd="SNSDar">a-skattgjaldarum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Borgaraglugganum" msd="SMSDAP">Borgaraglugganum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="morgin" msd="DNd" lemmaRef="bd:586960">morgin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Mínboks" msd="SFSAaP">Mínboks</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="brúka" msd="VNAPP3" lemmaRef="bd:588027">brúka</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="postkassi" msd="SMSAAr" lemmaRef="bd:569501">postkassan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nærri" msd="ASWFSD" lemmaRef="bd:586805">næstu</w>
+            <w lemma="vika" msd="SFSDar" join="right" lemmaRef="bd:524049">viku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="vísa" msd="VNAPS3" join="right" lemmaRef="bd:553515">vísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="18.698" msd="NOgnc">18.698</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="pengi" msd="SMPAar" lemmaRef="bd:546940">pengar</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="61,5" msd="NOgnc">61,5</w>
+            <w lemma="millión" msd="SFPNar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="pengi" msd="SMPNAr" lemmaRef="bd:546940">Pengarnir</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="konta" msd="SFSAar" lemmaRef="bd:520957">kontu</w>
+            <w lemma="mánadagur" msd="SMSAAr" join="right" lemmaRef="bd:568541">mánadagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="mars" msd="SMSAar" join="right" lemmaRef="bd:530647">mars</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1.753" msd="NOgnc">1.753</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="gjalda" msd="VNAAP3" lemmaRef="bd:576419">guldu</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lítið" msd="DNd" lemmaRef="bd:586955">lítið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="næstum" msd="DNd" lemmaRef="bd:586967">næstum</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="góður" msd="APSFPA" lemmaRef="bd:535951">góðar</w>
+            <w lemma="7" msd="NOgnc">7</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="23.154" msd="NOgnc">23.154</w>
+            <w lemma="gjalda" msd="VNAAP3" lemmaRef="bd:576419">guldu</w>
+            <w lemma="rættur" msd="APSMSA" lemmaRef="bd:564347">rættan</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skylda" msd="VNAAP3" lemmaRef="bd:549429">skylda</w>
+            <w lemma="nakar" msd="PINpSA" join="right" lemmaRef="bd:587899">nakað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">Fær</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="skattauppgerð" msd="SFSAar" join="right">skattauppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="rættur" msd="APSFSN" lemmaRef="bd:564347">røtt</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="nógv" msd="DNC" join="right" lemmaRef="bd:586968">meira</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="feilur" msd="SMSNar" lemmaRef="bd:531711">feilur</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangla" msd="VNAPS3" lemmaRef="bd:550337">manglar</w>
+            <w lemma="onkur" msd="PINpSA" join="right" lemmaRef="bd:587900">okkurt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættur" msd="APSFPD" lemmaRef="bd:564347">røttum</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Innlatingarfreist" msd="SFSNAr">Innlatingarfreistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="4." msd="NOgnc">4.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2026" msd="NOgnc" join="right">2026</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B-skattgjaldari" msd="SNSNar">B-skattgjaldarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">So</w>
+            <w lemma="skjótt" msd="DNd" lemmaRef="bd:564433">skjótt</w>
+            <w lemma="innlatin" msd="LSNSN" lemmaRef="bd:582271">innlatið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattauppgerð" msd="SFSNAr">skattauppgerðin</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="b-skattgjaldari" msd="SNSDAr">b-skattgjaldarunum</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="6.462" msd="NOgnc">6.462</w>
+            <w lemma="borgari" msd="SMPAar" join="right" lemmaRef="bd:513918">borgarar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VMAtS2" lemmaRef="bd:576403">Fá</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="freist" msd="SFPAar" lemmaRef="bd:533992">freistir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="freistirogmannagongdir" msd="SFPNar" join="left">freistirogmannagongdir</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+          <s>
+            <w lemma="tak" msd="F" lemmaRef="bd:537358">TAKS</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-19_100_faa_pengar_aftur_i_00794.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-19_100_faa_pengar_aftur_i_00794.xml
new file mode 100644
index 0000000000000000000000000000000000000000..2235a3bc2e04bac340f6acf7d5374d8eefeec4aa
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-19_100_faa_pengar_aftur_i_00794.xml
@@ -0,0 +1,384 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-70377ca41bb3bd88" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">19.100 fáa pengar aftur í skatti</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="167" xml:lang="en">167 words</measure>
+        <measure unit="tokens" quantity="191" xml:lang="en">191 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-70377ca41bb3bd88</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">19.100 fáa pengar aftur í skatti</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/19100-faa-pengar-aftur-i-skatti</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="24" />
+          <tagUsage gi="s" occurs="13" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="167" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">19.100 fáa pengar aftur í skatti</head>
+        <p>
+          <s>
+            <w lemma="07." msd="NOgnc">07.</w>
+            <w lemma="mars" msd="SMSNar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="19.100" msd="NOgnc">19.100</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="pengi" msd="SMPAar" lemmaRef="bd:546940">pengar</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="Skattauppgerð" msd="SFSNAr">Skattauppgerðin</w>
+            <w lemma="2024" msd="NOgnc">2024</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="a-skattgjaldari" msd="SNSDar">a-skattgjaldarum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="gera" msd="LSFSN" lemmaRef="bd:575738">gjørd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="liggja" msd="VNAPS3" lemmaRef="bd:576388">liggur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Borgaraglugganum" msd="SMSDAP">Borgaraglugganum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Mínboks" msd="SgncaP">Mínboks</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="hon" msd="PPM3PD" join="right" lemmaRef="bd:513683">teimum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="brúka" msd="VNAPP3" lemmaRef="bd:588027">brúka</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="tænasta" msd="SFPAar" join="right" lemmaRef="bd:523776">tænastur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">Hjá</w>
+            <w lemma="annar" msd="PINpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="postkassi" msd="SMSAAr" lemmaRef="bd:569501">postkassan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nærri" msd="ASWFSD" lemmaRef="bd:586805">næstu</w>
+            <w lemma="vika" msd="SFSDar" join="right" lemmaRef="bd:524049">viku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="uppgerð" msd="SFSNAr" lemmaRef="bd:536495">Uppgerðin</w>
+            <w lemma="vísa" msd="VNAPS3" join="right" lemmaRef="bd:553515">vísir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="19.188" msd="NOgnc">19.188</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="fara" msd="VNAPP3" lemmaRef="bd:576051">fara</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="pengi" msd="SMPAar" lemmaRef="bd:546940">pengar</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" join="right" lemmaRef="bd:531119">skatti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DNd" lemmaRef="bd:583476">í</w>
+            <w lemma="alt" msd="DNd" lemmaRef="bd:587037">alt</w>
+            <w lemma="góður" msd="APSFPA" lemmaRef="bd:535951">góðar</w>
+            <w lemma="59" msd="NOgnc">59</w>
+            <w lemma="millión" msd="SFPNar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="pengi" msd="SMPNAr" lemmaRef="bd:546940">Pengarnir</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="konta" msd="SFSAar" lemmaRef="bd:520957">kontu</w>
+            <w lemma="mikudagur" msd="SMSAAr" join="right" lemmaRef="bd:568533">mikudagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="26." msd="NOgnc">26.</w>
+            <w lemma="mars" msd="SMSAar" join="right" lemmaRef="bd:530647">mars</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="1.729" msd="NOgnc">1.729</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="gjalda" msd="VNAAP3" lemmaRef="bd:576419">guldu</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lítið" msd="DNd" lemmaRef="bd:586955">lítið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="næstum" msd="DNd" lemmaRef="bd:586967">næstum</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="6,5" msd="NOgnc">6,5</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="22.681" msd="NOgnc">22.681</w>
+            <w lemma="gjalda" msd="VNAAP3" lemmaRef="bd:576419">guldu</w>
+            <w lemma="rættur" msd="APSMSA" lemmaRef="bd:564347">rættan</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hvørki" msd="DNd" lemmaRef="bd:577240">hvørki</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="skylda" msd="VNAPP3" lemmaRef="bd:549429">skylda</w>
+            <w lemma="nakar" msd="PINpSA" join="right" lemmaRef="bd:587899">nakað</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">Fær</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="skattauppgerð" msd="SFSAar" join="right">skattauppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="kanna" msd="VIAtnp" join="right" lemmaRef="bd:551005">kanna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="beinur" msd="APSFSN" lemmaRef="bd:554169">bein</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="tað" msd="PPN3SN" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="gera" msd="VIMtnp" lemmaRef="bd:575738">gerast</w>
+            <w lemma="nógv" msd="DNC" join="right" lemmaRef="bd:586968">meira</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="feilur" msd="SMSNar" lemmaRef="bd:531711">feilur</w>
+            <w lemma="í" msd="DNd" join="right" lemmaRef="bd:583476">í</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="mangla" msd="VNAPS3" lemmaRef="bd:550337">manglar</w>
+            <w lemma="onkur" msd="PINpSA" join="right" lemmaRef="bd:587900">okkurt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="rættur" msd="APSFPD" lemmaRef="bd:564347">røttum</w>
+            <w lemma="upplýsing" msd="SFPDar" join="right" lemmaRef="bd:526334">upplýsingum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Innlatingarfreist" msd="SFSNAr">Innlatingarfreistin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="mai" msd="SMSAar" lemmaRef="bd:530649">mai</w>
+            <w lemma="2025" msd="NOgnc" join="right">2025</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="B-skattgjaldari" msd="SNSNar">B-skattgjaldarar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="lata" msd="VIAtnp" lemmaRef="bd:576191">lata</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">So</w>
+            <w lemma="skjótt" msd="DNd" join="right" lemmaRef="bd:564433">skjótt</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="innlatin" msd="LSNSN" lemmaRef="bd:582271">innlatið</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skattauppgerð" msd="SFSNar">skattauppgerð</w>
+            <w lemma="tann" msd="PEg3nc" lemmaRef="bd:587908">teirra</w>
+            <w lemma="gera" msd="LSFSN" join="right" lemmaRef="bd:575738">gjørd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="6.213" msd="NOgnc">6.213</w>
+            <w lemma="borgari" msd="SMPAar" join="right" lemmaRef="bd:513918">borgarar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fáa" msd="VMAtS2" lemmaRef="bd:576403">Fá</w>
+            <w lemma="yvirlit" msd="SNSAar" lemmaRef="bd:517720">yvirlit</w>
+            <w lemma="yvir" msd="DGd" lemmaRef="bd:513703">yvir</w>
+            <w lemma="freist" msd="SFPAar" lemmaRef="bd:533992">freistir</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="mannagongd" msd="SFPAar" lemmaRef="bd:534740">mannagongdir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sjálvuppgáva" msd="SFSAar" lemmaRef="bd:522676">sjálvuppgávu</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="freistir-og-mannagongd" msd="SFPAar" join="both">freistir-og-mannagongdir</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tak" msd="F" lemmaRef="bd:537358">TAKS</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-220_000_kr_i_bot_fyri_00920.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-220_000_kr_i_bot_fyri_00920.xml
new file mode 100644
index 0000000000000000000000000000000000000000..c2ae477567b218a6d8a8b8e478c2cb469bed859b
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-220_000_kr_i_bot_fyri_00920.xml
@@ -0,0 +1,262 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-e7c2ca037e608347" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">220.000 kr. í bót fyri at smugla sigarettir</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="83" xml:lang="en">83 words</measure>
+        <measure unit="tokens" quantity="89" xml:lang="en">89 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-e7c2ca037e608347</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">220.000 kr. í bót fyri at smugla sigarettir</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/220000-kr-i-bot-fyri-at-smugla-sigarettir</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="6" />
+          <tagUsage gi="s" occurs="3" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="83" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">220.000 kr. í bót fyri at smugla sigarettir</head>
+        <p>
+          <s>
+            <w lemma="29." msd="NOgnc">29.</w>
+            <w lemma="mars" msd="SMSAar" lemmaRef="bd:530647">mars</w>
+            <w lemma="2019" msd="NOgnc">2019</w>
+            <w lemma="220.000" msd="NOgnc">220.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="bót" msd="SFSAar" lemmaRef="bd:543217">bót</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="smugla" msd="VIAtnp" lemmaRef="bd:550358">smugla</w>
+            <w lemma="sigarettir" msd="SMPAar">sigarettir</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="seinur" msd="ASWMPA" lemmaRef="bd:555778">seinastu</w>
+            <w lemma="dagur" msd="SMPAAr" lemmaRef="bd:568412">dagarnar</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="eyga" msd="SNPAAr" lemmaRef="bd:513549">eyguni</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="smugling" msd="SFSDar" lemmaRef="bd:525921">smugling</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="tubbak" msd="SNSDar" lemmaRef="bd:570815">tubbaki</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skip" msd="SNPDar" join="right" lemmaRef="bd:516806">skipum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="liggja" msd="VNAPP3" lemmaRef="bd:576388">liggja</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="bryggja" msd="SFSDar" lemmaRef="bd:519412">bryggju</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="mánakvøld" msd="SNSAAr" lemmaRef="bd:516184">Mánakvøldið</w>
+            <w lemma="koma" msd="VNAAP3" lemmaRef="bd:576176">komu</w>
+            <w lemma="tollari" msd="SMPNar" lemmaRef="bd:548066">tollarar</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="fram" msd="DNd" lemmaRef="bd:587772">fram</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="150" msd="NOgnc">150</w>
+            <w lemma="kartong" msd="SFPAar" lemmaRef="bd:543469">kartengur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="sigarettum" msd="SFPDar" join="right">sigarettum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="PIMpSN" lemmaRef="bd:513752">ein</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="manning" msd="SFSDAr" lemmaRef="bd:525386">manningini</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="trolari" msd="SMSDar" lemmaRef="bd:548104">trolara</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ferð" msd="SFSDar" lemmaRef="bd:533886">ferð</w>
+            <w lemma="við" msd="DNd" lemmaRef="bd:586853">við</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="selja" msd="VIAtnp" lemmaRef="bd:576279">selja</w>
+            <w lemma="annar" msd="PIMpSD" lemmaRef="bd:513722">øðrum</w>
+            <w lemma="maður" msd="SMSDar" lemmaRef="bd:567706">manni</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="bryggja" msd="SFSDAr" join="right" lemmaRef="bd:519412">bryggjuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hald" msd="SNSNar" lemmaRef="bd:583097">Hald</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="leggja" msd="LSNSN" lemmaRef="bd:518970">lagt</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="vøra" msd="SFSAAr" join="right" lemmaRef="bd:524139">vøruna</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="maður" msd="SMPNAr" lemmaRef="bd:567706">menninir</w>
+            <w lemma="fáa" msd="VNAAP3" lemmaRef="bd:576403">fingu</w>
+            <w lemma="bót" msd="SFPAar" lemmaRef="bd:543217">bøtur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:586977">samans</w>
+            <w lemma="220.000" msd="NOgnc">220.000</w>
+            <w lemma="kr." msd="TS">kr.</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="loyva" msd="LSNSN" lemmaRef="bd:553445">loyvt</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="flyta" msd="VIAtnp" lemmaRef="bd:576302">flyta</w>
+            <w lemma="inn" msd="DNd" lemmaRef="bd:587773">inn</w>
+            <w lemma="tubbaksvøra" msd="SFSAar">tubbaksvøru</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="vinnuligur" msd="APSNSD" lemmaRef="bd:557165">vinnuligum</w>
+            <w lemma="samband" msd="SNSDar" join="right" lemmaRef="bd:527997">sambandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-24_tima_frabodanarskylda_ta_id_komid_00807.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-24_tima_frabodanarskylda_ta_id_komid_00807.xml
new file mode 100644
index 0000000000000000000000000000000000000000..6d09c7f1098b959d3681ee07ebcf313d025addb3
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-24_tima_frabodanarskylda_ta_id_komid_00807.xml
@@ -0,0 +1,303 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-803179d680059f6d" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">24 tíma fráboðanarskylda, tá ið komið verður í føroyskt sjóøki</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="107" xml:lang="en">107 words</measure>
+        <measure unit="tokens" quantity="122" xml:lang="en">122 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-803179d680059f6d</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">24 tíma fráboðanarskylda, tá ið komið verður í føroyskt sjóøki</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/24-tima-frabodanarskylda-ta-id-komid-verdur-i-foeroyskt-sjooeki</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="15" />
+          <tagUsage gi="s" occurs="7" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="107" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">24 tíma fráboðanarskylda, tá ið komið verður í føroyskt sjóøki</head>
+        <p>
+          <s>
+            <w lemma="19." msd="NOgnc">19.</w>
+            <w lemma="juli" msd="SMSAar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2021" msd="NOgnc">2021</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="tími" msd="SMPGar" lemmaRef="bd:513769">tíma</w>
+            <w lemma="fráboðanarskylda" msd="SFSNar" join="right" lemmaRef="bd:586170">fráboðanarskylda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="sjóøki" msd="SNSAar" lemmaRef="bd:530097">sjóøki</w>
+            <w lemma="skip" msd="SNPNar" lemmaRef="bd:516806">Skip</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="bátur" msd="SMPNar" join="right" lemmaRef="bd:542627">bátar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="koma" msd="VNAPP3" lemmaRef="bd:576176">koma</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útlendskur" msd="APSFSD" lemmaRef="bd:557701">útlendskari</w>
+            <w lemma="havn" msd="SFSDar" join="right" lemmaRef="bd:534195">havn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="ótollaður" msd="APSFSA" lemmaRef="bd:580090">ótollaða</w>
+            <w lemma="vøra" msd="SFSAar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="umborð" msd="DNd" join="right" lemmaRef="bd:587514">umborð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="tollvald" msd="SNSDAr" lemmaRef="bd:517352">tollvaldinum</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="tími" msd="SMPAar" join="right" lemmaRef="bd:513769">tímar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="koma" msd="LSNSN" lemmaRef="bd:576176">komið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="føroyskur" msd="APSNSA" lemmaRef="bd:559144">føroyskt</w>
+            <w lemma="tolløki" msd="SNSAar" join="right" lemmaRef="bd:530151">tolløki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="t.e." msd="TS">t.e.</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="fjórðingur" msd="SMPAar" lemmaRef="bd:539377">fjórðingar</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">Eru</w>
+            <w lemma="lítið" msd="DNC" lemmaRef="bd:586955">minni</w>
+            <w lemma="enn" msd="CS" lemmaRef="bd:514257">enn</w>
+            <w lemma="24" msd="NOgnc">24</w>
+            <w lemma="tími" msd="SMPNar" lemmaRef="bd:513769">tímar</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="sigla" msd="VIAtnp" join="right" lemmaRef="bd:553252">sigla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="boða" msd="VIMtnp" lemmaRef="bd:552945">boðast</w>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ASWNSD" lemmaRef="bd:555778">seinasta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="tími" msd="SMSAar" join="right" lemmaRef="bd:513769">tíma</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="fara" msd="LSNSN" lemmaRef="bd:576051">farið</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útlendskur" msd="APWFSD" lemmaRef="bd:557701">útlendsku</w>
+            <w lemma="havn" msd="SFSDAr" join="right" lemmaRef="bd:534195">havnini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fráboðanarskylda" msd="SFSNAr" lemmaRef="bd:586170">Fráboðanarskyldan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="sjófar" msd="SNPAar" join="right" lemmaRef="bd:537243">sjófør</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="føroyskur" msd="APSNPN" lemmaRef="bd:559144">Føroysk</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="útlendskur" msd="APSNPN" join="right" lemmaRef="bd:557701">útlendsk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="gamal" msd="APWFSN" lemmaRef="bd:562213">Gamla</w>
+            <w lemma="fráboðanarskylda" msd="SFSNAr" lemmaRef="bd:586170">fráboðanarskyldan</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="4" msd="NOgnc">4</w>
+            <w lemma="tími" msd="SMPAar" join="right" lemmaRef="bd:513769">tímar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">Broytingin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="lýst" msd="LSFSN">lýst</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="kunngerð" msd="SFSDar" lemmaRef="bd:534538">kunngerð</w>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="113" msd="NOgnc">113</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="7." msd="NOgnc">7.</w>
+            <w lemma="juli" msd="SMSDar" lemmaRef="bd:530651">juli</w>
+            <w lemma="2021" msd="NOgnc">2021</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tolleftirlit" msd="SNSAar" join="right" lemmaRef="bd:517348">tolleftirlit</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="leinkja" msd="SNSNar" lemmaRef="bd:549781">Leinki</w>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tann" msd="RNSAD" lemmaRef="bd:587908">tað</w>
+            <w lemma="praktiskur" msd="APWNSA" lemmaRef="bd:558670">praktiska</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samband" msd="SNSDar" lemmaRef="bd:527997">sambandi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fráboðan" msd="SFSAAr" lemmaRef="bd:534005">fráboðanina</w>
+            <pc lemma="." msd="KE">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-2600_faa_kirkjuskatt_aftur_fra_taks_00928.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-2600_faa_kirkjuskatt_aftur_fra_taks_00928.xml
new file mode 100644
index 0000000000000000000000000000000000000000..df55787f0b0b0e950e1ba0b395d3c499ed03a5cc
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-2600_faa_kirkjuskatt_aftur_fra_taks_00928.xml
@@ -0,0 +1,300 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-ebfa82a61a773fd7" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">2600 fáa kirkjuskatt aftur frá TAKS</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="103" xml:lang="en">103 words</measure>
+        <measure unit="tokens" quantity="115" xml:lang="en">115 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-ebfa82a61a773fd7</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">2600 fáa kirkjuskatt aftur frá TAKS</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/2600-faa-kirkjuskatt-aftur-fra-taks</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="12" />
+          <tagUsage gi="s" occurs="9" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="103" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">2600 fáa kirkjuskatt aftur frá TAKS</head>
+        <p>
+          <s>
+            <w lemma="03." msd="NOgnc">03.</w>
+            <w lemma="desember" msd="SMSNar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2024" msd="NOgnc">2024</w>
+            <w lemma="2600" msd="NOgnc">2600</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="kirkjuskattur" msd="SMSAar">kirkjuskatt</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="Rindaði" msd="VNAAS3">Rindaði</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="kirkjuskattur" msd="SMSAar">kirkjuskatt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hoyra" msd="VNAAS3" lemmaRef="bd:553379">hoyrdi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Hoyvík" msd="SFSGaP" lemmaRef="bd:576628">Hoyvíkar</w>
+            <w lemma="kirkjusókn" msd="SFSAar" join="right">kirkjusókn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="partur" msd="SMSAar" lemmaRef="bd:532202">part</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="skattur" msd="SMSDAr" lemmaRef="bd:531119">skattinum</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="kirkjuskattaprosent" msd="SNSNAr">kirkjuskattaprosentið</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sókn" msd="SFSAAr" lemmaRef="bd:536237">sóknina</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="seta" msd="LSNSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="0,85" msd="NOgnc">0,85</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="0" msd="NOgnc" join="right">0</w>
+            <pc lemma="," msd="KC" join="both">,</pc>
+            <w lemma="60" msd="NOgnc" join="both">60</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="rættur" msd="APSNSN" lemmaRef="bd:564347">rætt</w>
+            <w lemma="vera" msd="VNAAS3" join="right" lemmaRef="bd:514174">var</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="APSMPN" lemmaRef="bd:513687">Um</w>
+            <w lemma="2600" msd="NOgnc">2600</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="rindaðu" msd="VNAAP3">rindaðu</w>
+            <w lemma="soleiðis" msd="DNd" lemmaRef="bd:587477">soleiðis</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="nógvur" msd="APSMSA" lemmaRef="bd:578409">nógvan</w>
+            <w lemma="kirkjuskattur" msd="SMSAar">kirkjuskatt</w>
+            <w lemma="hesin" msd="PDNpSA" lemmaRef="bd:587854">hetta</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hann" msd="PPM3PN" lemmaRef="bd:513684">Teir</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="senda" msd="DNd" lemmaRef="bd:553766">sendandi</w>
+            <w lemma="nýggjur" msd="APSFSA" lemmaRef="bd:563018">nýggja</w>
+            <w lemma="skattauppgerð" msd="SFSAar">skattauppgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="nógv" msd="DNd" lemmaRef="bd:586968">nógv</w>
+            <w lemma="gjalda" msd="LWMSA" lemmaRef="bd:576419">goldna</w>
+            <w lemma="peningur" msd="SMSAAr" lemmaRef="bd:540811">peningin</w>
+            <w lemma="aftur" msd="DNd" join="right" lemmaRef="bd:587200">aftur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Skattauppgerð" msd="SFSNAr">Skattauppgerðin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="væntandi" msd="DNd" lemmaRef="bd:563610">væntandi</w>
+            <w lemma="5." msd="NOgnc">5.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Mínboks" msd="SgncaP" join="right">Mínboks</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">man</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="Mínboks" msd="SgncaP" join="right">Mínboks</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="postkassi" msd="SMSAAr" join="right" lemmaRef="bd:569501">postkassan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">Peningurin</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="væntandi" msd="DNd" lemmaRef="bd:563610">væntandi</w>
+            <w lemma="23." msd="NOgnc">23.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">Hann</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="sjálvvirkandi" msd="DNd" lemmaRef="bd:563788">sjálvvirkandi</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="konta" msd="SFSDar" join="right" lemmaRef="bd:520957">kontu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="munna" msd="PINpSN" lemmaRef="bd:576396">Man</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="einki" msd="DNd" lemmaRef="bd:587886">einki</w>
+            <w lemma="gera" msd="VIAtnp" lemmaRef="bd:575738">gera</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="fáa" msd="VIAtnp" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hann" msd="PPM3SA" join="right" lemmaRef="bd:513684">hann</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tak" msd="F" lemmaRef="bd:537358">TAKS</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-3000_hava_goldid_ov_litid_i_00696.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-3000_hava_goldid_ov_litid_i_00696.xml
new file mode 100644
index 0000000000000000000000000000000000000000..fb139398664aa3f08d1ba101de330552fc145171
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-3000_hava_goldid_ov_litid_i_00696.xml
@@ -0,0 +1,518 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-23034d2d885b6e23" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">3000 hava goldið ov lítið í eftirløn</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="277" xml:lang="en">277 words</measure>
+        <measure unit="tokens" quantity="313" xml:lang="en">313 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-23034d2d885b6e23</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">3000 hava goldið ov lítið í eftirløn</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/3000-hava-goldid-ov-litid-i-eftirloen</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="36" />
+          <tagUsage gi="s" occurs="19" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="277" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">3000 hava goldið ov lítið í eftirløn</head>
+        <p>
+          <s>
+            <w lemma="12." msd="NOgnc">12.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2015" msd="NOgnc">2015</w>
+            <w lemma="3000" msd="NOgnc">3000</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lítið" msd="DNd" lemmaRef="bd:586955">lítið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="leið" msd="SFSAar" lemmaRef="bd:534596">leið</w>
+            <w lemma="3000" msd="NOgnc">3000</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lítið" msd="DNd" lemmaRef="bd:586955">lítið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="2014" msd="NOgnc" join="right">2014</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">Hesir</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="eftirlønaruppgerð" msd="SFSAar">eftirlønaruppgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">Samanlagt</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="rokning" msd="SFPAar" lemmaRef="bd:525674">rokningar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="6,7" msd="NOgnc">6,7</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="mangur" msd="ASWNPN" join="right" lemmaRef="bd:564189">flestu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="eftirlønaruppgerð" msd="SFSAar" join="right">eftirlønaruppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="B-inntøka" msd="SFSAar" join="right" lemmaRef="bd:518976">B-inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="eftirløn" msd="SFSAar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="av." msd="DNd">av.</w>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útland" msd="SNSDar" join="right" lemmaRef="bd:528102">útlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="húsaleiga" msd="SFSDar" join="right" lemmaRef="bd:527225">húsaleigu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="eftirlønarlóg" msd="SFSDAr">eftirlønarlógini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="2014" msd="NOgnc">2014</w>
+            <w lemma="skula" msd="VNAAS3" lemmaRef="bd:576393">skuldi</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eftirløn" msd="SFSAar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">Fyrst</w>
+            <w lemma="uppgerð" msd="SFSNar" join="right" lemmaRef="bd:536495">uppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síðan" msd="DNd" lemmaRef="bd:586873">síðan</w>
+            <w lemma="rokning" msd="SFSNar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">Eftir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="uppgerð" msd="SFSAAr" join="right" lemmaRef="bd:536495">uppgerðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="samur" msd="PINpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="3000" msd="NOgnc">3000</w>
+            <w lemma="fólk" msd="SNPNAr" lemmaRef="bd:515066">fólkini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ACWMSD" lemmaRef="bd:555778">seinna</w>
+            <w lemma="helmingur" msd="SMSDar" lemmaRef="bd:539714">helmingi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="senda" msd="DNd" lemmaRef="bd:553766">sendandi</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vantandi" msd="Adegnc" lemmaRef="bd:564019">vantandi</w>
+            <w lemma="eftirlønargjald" msd="SNSAAr">eftirlønargjaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2014" msd="NOgnc" join="right">2014</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rokning" msd="SFSNAr" lemmaRef="bd:525674">Rokningin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2015" msd="NOgnc" join="right">2015</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="peningur" msd="SMSDAr" lemmaRef="bd:540811">peninginum</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eftirlønarskattur" msd="SMSDar">eftirlønarskatti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flyta" msd="VNAPS3" lemmaRef="bd:576302">flytur</w>
+            <w lemma="rest" msd="SFSAAr" lemmaRef="bd:535113">restina</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="eftirlønarkonta" msd="SFSAAr" lemmaRef="bd:586062">eftirlønarkontuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="borgari" msd="SMSDAr" join="right" lemmaRef="bd:513918">borgaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="eftirlønarkonta" msd="SFSNAr" lemmaRef="bd:586062">eftirlønarkontan</w>
+            <w lemma="rættur" msd="APSFSN" join="right" lemmaRef="bd:564347">røtt</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="eftirlønargjald" msd="SNSAAr">eftirlønargjaldið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="rættur" msd="APSFSA" lemmaRef="bd:564347">rætta</w>
+            <w lemma="konta" msd="SFSAar" join="right" lemmaRef="bd:520957">kontu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="stovnur" msd="SMSNAr" lemmaRef="bd:541581">stovnurin</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="APSFPA" lemmaRef="bd:564347">rættar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="konta" msd="SFSAAr" join="right" lemmaRef="bd:520957">kontuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">Tískil</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="eftirlønaruppgerð" msd="SFSAar">eftirlønaruppgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rokning" msd="SFSAar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vissa" msd="VIAtnp" lemmaRef="bd:552244">vissa</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">Hava</w>
+            <w lemma="fólk" msd="SNPNar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="rindað" msd="VUAtnp">rindað</w>
+            <w lemma="eftirløn" msd="SFSAar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="aloftast" msd="DNS">aloftast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lag" msd="SNSDar" join="right" lemmaRef="bd:527773">lagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">Tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eingin" msd="PIFpSA" lemmaRef="bd:587901">onga</w>
+            <w lemma="eftirlønarkonta" msd="SFSAar" lemmaRef="bd:586062">eftirlønarkontu</w>
+            <w lemma="hava" msd="VNAPP3" join="right" lemmaRef="bd:576399">hava</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">hinvegin</w>
+            <w lemma="stovna" msd="VIAtnp" lemmaRef="bd:551162">stovna</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="slíkur" msd="PIFpSA" lemmaRef="bd:555427">slíka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="eftirlønarveitari" msd="SMSDar">eftirlønarveitara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðan" msd="DNd" lemmaRef="bd:586873">síðan</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Borgaraglugganum" msd="SMSDAP">Borgaraglugganum</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" lemmaRef="bd:551005">kanna</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="eftirlønarviðurskifti" msd="SNPAar" join="right">eftirlønarviðurskifti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">Til</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp" join="right">rinda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="eftirlønarkonta" msd="SFSNar" lemmaRef="bd:586062">eftirlønarkonta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">Eru</w>
+            <w lemma="stund" msd="SFPNAr" lemmaRef="bd:536164">stundirnar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stovna" msd="VIAtnp" lemmaRef="bd:551162">stovna</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="eftirlønarkonta" msd="SFSAar" lemmaRef="bd:586062">eftirlønarkontu</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="november" msd="SMSAar" join="right" lemmaRef="bd:565639">november</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="rokning" msd="SFSAAr" lemmaRef="bd:525674">rokningina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tíð" msd="SFSAAr" join="right" lemmaRef="bd:536436">tíðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="syfta" msd="SFSDar" lemmaRef="bd:523341">syftu</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="depotkonta" msd="SFSAar">depotkontu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="standa" msd="DNd" join="right" lemmaRef="bd:576197">standandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="boð" msd="SNSAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="eftirlønarkonta" msd="SFSAar" join="right" lemmaRef="bd:586062">eftirlønarkontu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-300_kronu_reglan_00985.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-300_kronu_reglan_00985.xml
new file mode 100644
index 0000000000000000000000000000000000000000..95961eb3345c8058392a1931f3f5660d31868a6f
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-300_kronu_reglan_00985.xml
@@ -0,0 +1,415 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-vinna-50b5305aee5178e3" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">300 krónu-reglan</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="192" xml:lang="en">192 words</measure>
+        <measure unit="tokens" quantity="228" xml:lang="en">228 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-vinna-50b5305aee5178e3</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">300 krónu-reglan</title>
+            <idno type="source">https://www.taks.fo/fo/vinna/tollur/300-kronu-reglan</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="36" />
+          <tagUsage gi="s" occurs="10" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="192" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">300 krónu-reglan</head>
+        <p>
+          <s>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="krónu-regla" msd="SFSGar">krónu-reglan</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="sending" msd="SFSNar" lemmaRef="bd:525778">sending</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tollfríur" msd="APSFSN" join="right" lemmaRef="bd:563121">tollfrí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="innihald" msd="SNSNAr" lemmaRef="bd:583134">innihaldið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="samlaður" msd="APSNSA" lemmaRef="bd:580045">samlað</w>
+            <w lemma="virði" msd="SNSAar" lemmaRef="bd:573238">virði</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frakt" msd="SFSDar">frakt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="trygging" msd="SFSDar" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="maks" msd="DNd" lemmaRef="bd:530526">maks</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="fáa" msd="VNAPS2" lemmaRef="bd:576403">fært</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="tað" msd="PPN3SA" join="right" lemmaRef="bd:513682">tað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="keypa" msd="VNAPS2" lemmaRef="bd:553478">keypir</w>
+            <w lemma="hon" msd="PPF3SA" lemmaRef="bd:513683">hana</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="handil" msd="SMSDAr" join="right" lemmaRef="bd:567172">handlinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="pluss" msd="DNd" lemmaRef="bd:570213">pluss</w>
+            <w lemma="frakt" msd="SFSAar">frakt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="møguligur" msd="APSFSA" lemmaRef="bd:557122">møguliga</w>
+            <w lemma="trygging" msd="SFSAar" join="right" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sending" msd="SFSNar" join="right" lemmaRef="bd:525778">sending</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="sending" msd="SFSNar" lemmaRef="bd:525778">sending</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samla" msd="LSFSN" lemmaRef="bd:550483">samlað</w>
+            <w lemma="eind" msd="SFSNar" lemmaRef="bd:533804">eind</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="handil" msd="SMSNar" lemmaRef="bd:567172">handil</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tú" msd="PPg2SA" lemmaRef="bd:513679">tín</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="flutningur" msd="SMSDar" join="right" lemmaRef="bd:539414">flutningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="sending" msd="SFSNar" lemmaRef="bd:525778">sending</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="innihalda" msd="VIAtnp" lemmaRef="bd:576150">innihalda</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="vøra" msd="SFPAar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samla" msd="LWNSN" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frakt" msd="SFSDar">frakt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="trygging" msd="SFSDar" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avgera" msd="VNAPS3" join="right" lemmaRef="bd:575727">avger</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="tollur" msd="SMSAar" lemmaRef="bd:564857">toll</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="keypa" msd="VNAPS2" lemmaRef="bd:553478">Keypir</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="fýra" msd="NCgnc" lemmaRef="bd:530550">fýra</w>
+            <w lemma="vøra" msd="SFPAar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kosta" msd="VNAPP3" lemmaRef="bd:552579">kosta</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="króna" msd="SFPAar" lemmaRef="bd:521043">krónur</w>
+            <w lemma="hvør" msd="PIMpSN" join="right" lemmaRef="bd:587906">hvør</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="senda" msd="LSFPN" lemmaRef="bd:553766">sendar</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="sending" msd="SFSDar" join="right" lemmaRef="bd:525778">sending</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samla" msd="LWNSN" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="400" msd="NOgnc">400</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samanumtikin" msd="LSNSN" join="right" lemmaRef="bd:581335">Samanumtikið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="prísur" msd="SMSNAr" lemmaRef="bd:566708">prísurin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="síggja" msd="VNAPS3" join="right" lemmaRef="bd:514175">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="samla" msd="LWNSN" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="sending" msd="SFSDAr" join="right" lemmaRef="bd:525778">sendingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantak" msd="SNPNar" lemmaRef="bd:537126">Undantøk</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="krónu-regla" msd="SFSGar">krónu-regluni</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="krónu-regla" msd="SFSGar">krónu-reglan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vøra" msd="SFSAar" join="right" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="serligur" msd="APSNSA" lemmaRef="bd:556727">serligt</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innflutningur" msd="SMSAar" lemmaRef="bd:539862">innflutning</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="vápn" msd="SNPAar" join="right" lemmaRef="bd:517691">vápn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heilivágur" msd="SMSAar" join="right" lemmaRef="bd:539699">heilivág</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rúsdrekka" msd="SFSNar" lemmaRef="bd:514211">rúsdrekka</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fýrverk" msd="SNSAar" join="right" lemmaRef="bd:584761">fýrverk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vøra" msd="SFSAar" join="right" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgjaldsskyldig" msd="APSFSN">avgjaldsskyldig</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="framleiðsla" msd="SFSDar" lemmaRef="bd:520079">framleiðslu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innflutningur" msd="SMSDar" lemmaRef="bd:539862">innflutningi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="leskidrykkur" msd="SMSAar" join="right" lemmaRef="bd:568828">leskidrykk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mjólkarúrdráttur" msd="SMSAar" lemmaRef="bd:567661">mjólkarúrdrátt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="góðgæti" msd="SNSAar" join="right" lemmaRef="bd:572315">góðgæti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="undantak" msd="SNPAar" lemmaRef="bd:537126">undantøk</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="frumskjal" msd="SNSDar">frumskjali</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frumskjal" msd="SNSDar">frumskjali</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vøruskrá" msd="SFSAAr" join="right" lemmaRef="bd:543824">vøruskránna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-300_kronu_reglan_keyp_tollfritt_a_00364.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-300_kronu_reglan_keyp_tollfritt_a_00364.xml
new file mode 100644
index 0000000000000000000000000000000000000000..1537fe1e8ed369ec79bd0646260662bea626f60a
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-300_kronu_reglan_keyp_tollfritt_a_00364.xml
@@ -0,0 +1,389 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-borgari-6104dea783d06bec" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">300 krónu-reglan | Keyp tollfrítt á netinum</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="171" xml:lang="en">171 words</measure>
+        <measure unit="tokens" quantity="204" xml:lang="en">204 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-borgari-6104dea783d06bec</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">300 krónu-reglan | Keyp tollfrítt á netinum</title>
+            <idno type="source">https://www.taks.fo/fo/borgari/tollur/300-kronu-reglan</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="33" />
+          <tagUsage gi="s" occurs="9" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="171" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">300 krónu-reglan | Keyp tollfrítt á netinum</head>
+        <p>
+          <s>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="krónu-regla" msd="SFSGar">krónu-reglan</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="sending" msd="SFSNar" lemmaRef="bd:525778">sending</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="tollfríur" msd="APSFSN" join="right" lemmaRef="bd:563121">tollfrí</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="samla" msd="LWNSN" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frakt" msd="SFSAar">frakt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="trygging" msd="SFSAar" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="maks" msd="DNd" lemmaRef="bd:530526">maks</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">Hvat</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="sending" msd="SFSNar" join="right" lemmaRef="bd:525778">sending</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="sending" msd="SFSNar" lemmaRef="bd:525778">sending</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="samla" msd="LSFSN" lemmaRef="bd:550483">samlað</w>
+            <w lemma="eind" msd="SFSNar" lemmaRef="bd:533804">eind</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="vør" msd="SFPDar" join="right" lemmaRef="bd:575586">vørum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="handil" msd="SMSNar" lemmaRef="bd:567172">handil</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tú" msd="PPg2SA" lemmaRef="bd:513679">tín</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="PIMpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="samur" msd="PIMpSD" lemmaRef="bd:562852">sama</w>
+            <w lemma="flutningur" msd="SMSDar" join="right" lemmaRef="bd:539414">flutningi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="ein" msd="RFSNI" lemmaRef="bd:530547">Ein</w>
+            <w lemma="sending" msd="SFSNar" lemmaRef="bd:525778">sending</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="innihalda" msd="VIAtnp" lemmaRef="bd:576150">innihalda</w>
+            <w lemma="mangur" msd="ACSFPA" lemmaRef="bd:564189">fleiri</w>
+            <w lemma="vøra" msd="SFPAar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samla" msd="LWNSN" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="frakt" msd="SFSDar">frakt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="trygging" msd="SFSDar" lemmaRef="bd:526187">trygging</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="avgera" msd="VNAPS3" join="right" lemmaRef="bd:575727">avger</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="tollur" msd="SMSAar" lemmaRef="bd:564857">toll</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dømi" msd="SNSNar" join="right" lemmaRef="bd:572116">Dømi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="keypa" msd="VNAPS2" lemmaRef="bd:553478">Keypir</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="fýra" msd="NCgnc" lemmaRef="bd:530550">fýra</w>
+            <w lemma="vøra" msd="SFPAar" join="right" lemmaRef="bd:524139">vørur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="kosta" msd="VNAPP3" lemmaRef="bd:552579">kosta</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="króna" msd="SFPAar" lemmaRef="bd:521043">krónur</w>
+            <w lemma="hvør" msd="PIMpSN" join="right" lemmaRef="bd:587906">hvør</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="hon" msd="PPF3PN" lemmaRef="bd:513683">tær</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="senda" msd="LSFPN" lemmaRef="bd:553766">sendar</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RFSDI" lemmaRef="bd:530547">einari</w>
+            <w lemma="sending" msd="SFSDar" join="right" lemmaRef="bd:525778">sending</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="samla" msd="LWNSN" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="400" msd="NOgnc">400</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samanumtikin" msd="LSNSN" join="right" lemmaRef="bd:581335">Samanumtikið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">Tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="prísur" msd="SMSNAr" lemmaRef="bd:566708">prísurin</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hvør" msd="PIFpSD" lemmaRef="bd:587906">hvørjari</w>
+            <w lemma="vøra" msd="SFSDar" lemmaRef="bd:524139">vøru</w>
+            <w lemma="síggja" msd="VNAPS3" join="right" lemmaRef="bd:514175">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="men" msd="CC" lemmaRef="bd:514255">men</w>
+            <w lemma="samla" msd="LWNSN" lemmaRef="bd:550483">samlaða</w>
+            <w lemma="virði" msd="SNSNAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="sending" msd="SFSDAr" join="right" lemmaRef="bd:525778">sendingini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgerandi" msd="Adegnc" join="right" lemmaRef="bd:563924">avgerandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="undantak" msd="SNPNar" lemmaRef="bd:537126">Undantøk</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="krónu-regla" msd="SFSGar">krónu-regluni</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="krónu-regla" msd="SFSGar">krónu-reglan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vøra" msd="SFSAar" join="right" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="krevja" msd="VNAPS3" lemmaRef="bd:554166">krevur</w>
+            <w lemma="serligur" msd="APSNSA" lemmaRef="bd:556727">serligt</w>
+            <w lemma="loyvi" msd="SNSAar" lemmaRef="bd:572526">loyvi</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="innflutningur" msd="SMSAar" lemmaRef="bd:539862">innflutning</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="vápn" msd="SNPAar" join="right" lemmaRef="bd:517691">vápn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="heilivágur" msd="SMSAar" join="right" lemmaRef="bd:539699">heilivág</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="rúsdrekka" msd="SFSNar" lemmaRef="bd:514211">rúsdrekka</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fýrverk" msd="SNSAar" join="right" lemmaRef="bd:584761">fýrverk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">Hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="heldur" msd="DNC" lemmaRef="bd:586831">heldur</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="galdandi" msd="Adegnc" lemmaRef="bd:564129">galdandi</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vøra" msd="SFSAar" join="right" lemmaRef="bd:524139">vøru</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="avgjaldsskyldig" msd="APSFSN">avgjaldsskyldig</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="løgtingslóg" msd="SFSDar" lemmaRef="bd:534719">løgtingslóg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="avgjald" msd="SNSAar" lemmaRef="bd:537438">avgjald</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="framleiðsla" msd="SFSDar" lemmaRef="bd:520079">framleiðslu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="innflutningur" msd="SMSDar" lemmaRef="bd:539862">innflutningi</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="ein" msd="PINpSA" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="leskidrykkur" msd="SMSAar" join="right" lemmaRef="bd:568828">leskidrykk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mjólkarúrdráttur" msd="SMSAar" lemmaRef="bd:567661">mjólkarúrdrátt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="góðgæti" msd="SNSAar" join="right" lemmaRef="bd:572315">góðgæti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="síggja" msd="VMAtS2" lemmaRef="bd:514175">Sí</w>
+            <w lemma="allur" msd="PINpPA" lemmaRef="bd:587907">øll</w>
+            <w lemma="undantak" msd="SNPAar" lemmaRef="bd:537126">undantøk</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="frumskjal" msd="SNSDar">frumskjali</w>
+            <w lemma="1" msd="NOgnc">1</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="frumskjal" msd="SNSDar">frumskjali</w>
+            <w lemma="3" msd="NOgnc">3</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tollur" msd="SMSAar" join="right" lemmaRef="bd:564857">toll</w>
+            <pc lemma="-" msd="KO" join="left">-</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="vøruskrá" msd="SFSAAr" join="right" lemmaRef="bd:543824">vøruskránna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-300_personar_faa_braev_fra_skat_00812.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-300_personar_faa_braev_fra_skat_00812.xml
new file mode 100644
index 0000000000000000000000000000000000000000..fb56584c8565984553f354e70c52ece7c624237a
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-300_personar_faa_braev_fra_skat_00812.xml
@@ -0,0 +1,459 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-83c4b3e54096d798" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">300 persónar fáa bræv frá SKAT</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="242" xml:lang="en">242 words</measure>
+        <measure unit="tokens" quantity="272" xml:lang="en">272 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-83c4b3e54096d798</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">300 persónar fáa bræv frá SKAT</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/300-personar-faa-braev-fra-skat</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="30" />
+          <tagUsage gi="s" occurs="10" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="242" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">300 persónar fáa bræv frá SKAT</head>
+        <p>
+          <s>
+            <w lemma="02." msd="NOgnc">02.</w>
+            <w lemma="november" msd="SMSAar" lemmaRef="bd:565639">november</w>
+            <w lemma="2015" msd="NOgnc">2015</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="SKAT" msd="SgncaP">SKAT</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">Orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="danskur" msd="APWMSN" lemmaRef="bd:562763">danski</w>
+            <w lemma="skattamyndugleiki" msd="SMSNAr">skattamyndugleikin</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="bræv" msd="SNPAar" lemmaRef="bd:527774">brøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="oyðublað" msd="SNPAar" lemmaRef="bd:535647">oyðubløð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="PIMpPA" lemmaRef="bd:513752">einar</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="útgjald" msd="SNSAar" lemmaRef="bd:537098">útgjald</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="danskur" msd="APSFSD" lemmaRef="bd:562763">danskari</w>
+            <w lemma="eftirlønarskipan" msd="SFSDar" join="right">eftirlønarskipan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="heitur" msd="VIAtnp" lemmaRef="bd:555586">heita</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="tílíkur" msd="PINpSA" lemmaRef="bd:555432">tílíkt</w>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="SKAT" msd="SgncaP" join="right">SKAT</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="venda" msd="VIAtnp" lemmaRef="bd:553767">venda</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="Elsa" msd="SFSAaP" lemmaRef="bd:526719">Elsu</w>
+            <w lemma="Brimvík" msd="SgncaP">Brimvík</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">Broytingin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="skatting" msd="SFSAar" lemmaRef="bd:525839">skatting</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFPDar" join="right" lemmaRef="bd:533789">eftirlønum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tó" msd="DNd" lemmaRef="bd:583474">tó</w>
+            <w lemma="bara" msd="DNd" lemmaRef="bd:587206">bara</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="viðurskifti" msd="SNPAAr" lemmaRef="bd:573245">viðurskiftini</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="Føroyar" msd="SFPAaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="danmark" msd="SFSAaP" join="right">Danmark</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">Broytingin</w>
+            <w lemma="verða" msd="VNAAS3" lemmaRef="bd:576404">varð</w>
+            <w lemma="seta" msd="LSFSN" lemmaRef="bd:518954">sett</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gilda" msd="SNSAar" lemmaRef="bd:549424">gildi</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2015" msd="NOgnc" join="right">2015</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="høvuðsregla" msd="SFSNAr" lemmaRef="bd:520625">Høvuðsreglan</w>
+            <w lemma="millum" msd="DGd" lemmaRef="bd:586898">millum</w>
+            <w lemma="hesin" msd="PDNpPA" lemmaRef="bd:587854">hesi</w>
+            <w lemma="land" msd="SNPAar" lemmaRef="bd:527776">lond</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="framvegis" msd="DNd" join="right" lemmaRef="bd:587257">framvegis</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eftirløn" msd="SFPNar" lemmaRef="bd:533789">eftirlønir</w>
+            <w lemma="berur" msd="DNd" lemmaRef="bd:554888">bert</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="skatta" msd="LSFPN" lemmaRef="bd:552600">skattaðar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="eftirlønarmóttakari" msd="SMSNAr">eftirlønarmóttakarin</w>
+            <w lemma="búgva" msd="VNAPS3" join="right" lemmaRef="bd:575771">býr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="broyting" msd="SFSNAr" lemmaRef="bd:524586">Broytingin</w>
+            <w lemma="snúgva" msd="VNAPS3" lemmaRef="bd:575755">snýr</w>
+            <w lemma="seg" msd="PXg3nA" lemmaRef="bd:513681">seg</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="tveir" msd="NCNPA" lemmaRef="bd:530548">tvey</w>
+            <w lemma="nýggjur" msd="APSNPA" lemmaRef="bd:563018">nýggj</w>
+            <w lemma="undantak" msd="SNPAar" lemmaRef="bd:537126">undantøk</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="høvuðsregla" msd="SFSAAr" join="right" lemmaRef="bd:520625">høvuðsregluna</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="eftirløn" msd="SFSNAr" lemmaRef="bd:533789">eftirlønin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="inngjald" msd="SNSAar" join="right" lemmaRef="bd:537726">inngjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nýggjur" msd="APSNSD" lemmaRef="bd:563018">nýggjum</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útgjald" msd="SNSAar" join="right" lemmaRef="bd:537098">útgjald</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="ein" msd="RNSNI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="land" msd="SNSNar" lemmaRef="bd:527776">land</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="geva" msd="VUAtnp" lemmaRef="bd:576061">givið</w>
+            <w lemma="frádráttur" msd="SMSAar" lemmaRef="bd:567649">frádrátt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="inngjald" msd="SNSAar" lemmaRef="bd:537726">inngjald</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="arbeiðsgevarainngjald" msd="SNSAar">arbeiðsgevarainngjald</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="burtursíggingarrætt" msd="SMSAar" join="both">burtursíggingarrætt</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">hetta</w>
+            <w lemma="land" msd="SNSNar" lemmaRef="bd:527776">land</w>
+            <w lemma="skatta" msd="VIAtnp" lemmaRef="bd:552600">skatta</w>
+            <w lemma="eftirløn" msd="SFSAAr" lemmaRef="bd:533789">eftirlønina</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="útgjald" msd="SNSAar" join="right" lemmaRef="bd:537098">útgjald</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="persónur" msd="SMPNar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="SKAT" msd="SgncaP">SKAT</w>
+            <w lemma="orsaka" msd="LSNSN" lemmaRef="bd:549866">Orsakað</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="broyting" msd="SFSDAr" lemmaRef="bd:524586">broytingini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tvískattasáttmáli" msd="SMSDAr" lemmaRef="bd:548171">tvískattasáttmálanum</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="danskur" msd="APWMSN" lemmaRef="bd:562763">danski</w>
+            <w lemma="skattamyndugleiki" msd="SMSNAr">skattamyndugleikin</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="bræv" msd="SNPAar" lemmaRef="bd:527774">brøv</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="oyðublað" msd="SNPAar" lemmaRef="bd:535647">oyðubløð</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="ein" msd="PIMpPA" lemmaRef="bd:513752">einar</w>
+            <w lemma="300" msd="NOgnc">300</w>
+            <w lemma="persónur" msd="SMPAar" lemmaRef="bd:540818">persónar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="útgjald" msd="SNSAar" lemmaRef="bd:537098">útgjald</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="danskur" msd="APSFSD" lemmaRef="bd:562763">danskari</w>
+            <w lemma="eftirlønarskipan" msd="SFSDar" join="right">eftirlønarskipan</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="vilja" msd="VNAPS3" lemmaRef="bd:576390">vil</w>
+            <w lemma="heitur" msd="VIAtnp" lemmaRef="bd:555586">heita</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RMPAD" lemmaRef="bd:587908">teir</w>
+            <w lemma="persónur" msd="SMPAar" join="right" lemmaRef="bd:540818">persónar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="sovorðin" msd="APSNSA" lemmaRef="bd:582466">sovorðið</w>
+            <w lemma="bræv" msd="SNSAar" lemmaRef="bd:527774">bræv</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="SKAT" msd="SgncaP" join="right">SKAT</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="DNd" lemmaRef="bd:586842">um</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="svara" msd="VIAtnp" lemmaRef="bd:551385">svara</w>
+            <w lemma="spurningur" msd="SMPDAr" lemmaRef="bd:541521">spurningunum</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="oyðublað" msd="SNSDAr" lemmaRef="bd:535647">oyðublaðnum</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðan" msd="DNd" lemmaRef="bd:586873">síðan</w>
+            <w lemma="senda" msd="VIAtnp" lemmaRef="bd:553766">senda</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="eftirlønarveitari" msd="SMSAAr" join="right">eftirlønarveitaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="fylla" msd="VIAtnp" lemmaRef="bd:553937">fylla</w>
+            <w lemma="upplýsing" msd="SFPAAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="síða" msd="SFSDar" lemmaRef="bd:523376">síðu</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="út" msd="DNd" join="right" lemmaRef="bd:587572">út</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="veita" msd="VIAtnp" lemmaRef="bd:553565">veita</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="váttan" msd="SFSAar" join="right" lemmaRef="bd:536666">váttan</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="egin" msd="APSNSA" lemmaRef="bd:581131">egið</w>
+            <w lemma="inngjald" msd="SNSAar" lemmaRef="bd:537726">inngjald</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="arbeiðsgevarainngjald" msd="SNSAar">arbeiðsgevarainngjald</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="veita" msd="LSMSN" lemmaRef="bd:553565">veittur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" join="right" lemmaRef="bd:576515">Føroyum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="oyðublað" msd="SNSNar" lemmaRef="bd:535647">Oyðublað</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="váttan" msd="SFSNar" lemmaRef="bd:536666">váttan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="senda" msd="VIMtnp" lemmaRef="bd:553766">sendast</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="SKAT" msd="SgncaP">SKAT</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="danmark" msd="SFSDaP" join="right">Danmark</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="so" msd="CS" lemmaRef="bd:577222">so</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="eftirløn" msd="SFSNAr" lemmaRef="bd:533789">eftirlønin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="skatta" msd="LSFSN" lemmaRef="bd:552600">skattað</w>
+            <w lemma="har" msd="DNd" join="right" lemmaRef="bd:587265">har</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-3500_hava_goldid_ov_litid_i_00827.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-3500_hava_goldid_ov_litid_i_00827.xml
new file mode 100644
index 0000000000000000000000000000000000000000..3aeaf7bd16ca59291eb6da3a0444922e3367043e
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-3500_hava_goldid_ov_litid_i_00827.xml
@@ -0,0 +1,517 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-www-taks-fo-fo-taks-8f4f2e1f01f997df" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">3500 hava goldið ov lítið í eftirløn</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="276" xml:lang="en">276 words</measure>
+        <measure unit="tokens" quantity="312" xml:lang="en">312 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-www-taks-fo-fo-taks-8f4f2e1f01f997df</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">3500 hava goldið ov lítið í eftirløn</title>
+            <idno type="source">https://www.taks.fo/fo/taks/tidindi/3500-hava-goldid-ov-litid-i-eftirloen</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="1" />
+          <tagUsage gi="pc" occurs="36" />
+          <tagUsage gi="s" occurs="19" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="276" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">3500 hava goldið ov lítið í eftirløn</head>
+        <p>
+          <s>
+            <w lemma="18." msd="NOgnc">18.</w>
+            <w lemma="oktober" msd="SMSAar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="2016" msd="NOgnc">2016</w>
+            <w lemma="3500" msd="NOgnc">3500</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lítið" msd="DNd" lemmaRef="bd:586955">lítið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="leið" msd="SFSAar" lemmaRef="bd:534596">leið</w>
+            <w lemma="3500" msd="NOgnc">3500</w>
+            <w lemma="borgari" msd="SMPNar" lemmaRef="bd:513918">borgarar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="ov" msd="DNd" lemmaRef="bd:584702">ov</w>
+            <w lemma="lítið" msd="DNd" lemmaRef="bd:586955">lítið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" lemmaRef="bd:517748">árið</w>
+            <w lemma="2015" msd="NOgnc" join="right">2015</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hesin" msd="PDMpPN" lemmaRef="bd:587854">Hesir</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="eftirlønaruppgerð" msd="SFSAar">eftirlønaruppgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="seint" msd="DNC" lemmaRef="bd:587778">seinni</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="samanlagt" msd="DNd" lemmaRef="bd:587994">Samanlagt</w>
+            <w lemma="senda" msd="VNAPS3" lemmaRef="bd:553766">sendir</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="rokning" msd="SFPAar" lemmaRef="bd:525674">rokningar</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="14" msd="NOgnc">14</w>
+            <w lemma="millión" msd="SFPAar" lemmaRef="bd:534799">milliónir</w>
+            <w lemma="króna" msd="SFPAar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tann" msd="RNPND" lemmaRef="bd:587908">Tey</w>
+            <w lemma="mangur" msd="ASWNPN" join="right" lemmaRef="bd:564189">flestu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="eftirlønaruppgerð" msd="SFSAar" join="right">eftirlønaruppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="B-inntøka" msd="SFSAar" join="right" lemmaRef="bd:518976">B-inntøku</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3PN" lemmaRef="bd:513682">tey</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="eftirløn" msd="SFSAar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="av." msd="DNd">av.</w>
+          </s>
+          <s>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">Talan</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="ein" msd="PINpSN" lemmaRef="bd:513752">eitt</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="útland" msd="SNSDar" join="right" lemmaRef="bd:528102">útlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="egin" msd="APSNSD" lemmaRef="bd:581131">egnum</w>
+            <w lemma="virki" msd="SNSDar" lemmaRef="bd:530198">virki</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="húsaleiga" msd="SFSDar" join="right" lemmaRef="bd:527225">húsaleigu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="eftirlønarlóg" msd="SFSDAr">eftirlønarlógini</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="slíkur" msd="PIFpSD" lemmaRef="bd:555427">slíkari</w>
+            <w lemma="inntøka" msd="SFSDar" join="right" lemmaRef="bd:520688">inntøku</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="2015" msd="NOgnc">2015</w>
+            <w lemma="skula" msd="VNAAP3" lemmaRef="bd:576393">skuldu</w>
+            <w lemma="2" msd="NOgnc" join="right">2</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="allur" msd="PIFpSD" lemmaRef="bd:587907">allari</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eftirløn" msd="SFSAar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="fyrr" msd="DNS" lemmaRef="bd:586798">Fyrst</w>
+            <w lemma="uppgerð" msd="SFSNar" join="right" lemmaRef="bd:536495">uppgerð</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="síðan" msd="DNd" lemmaRef="bd:586873">síðan</w>
+            <w lemma="rokning" msd="SFSNar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">Eftir</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="uppgerð" msd="SFSAAr" join="right" lemmaRef="bd:536495">uppgerðina</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="hesin" msd="PDNpPN" lemmaRef="bd:587854">hesi</w>
+            <w lemma="samur" msd="PINpPN" lemmaRef="bd:562852">somu</w>
+            <w lemma="3500" msd="NOgnc">3500</w>
+            <w lemma="fólk" msd="SNPNAr" lemmaRef="bd:515066">fólkini</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="seinur" msd="ACWMSD" lemmaRef="bd:555778">seinna</w>
+            <w lemma="helmingur" msd="SMSDar" lemmaRef="bd:539714">helmingi</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="oktober" msd="SMSDar" lemmaRef="bd:565638">oktober</w>
+            <w lemma="senda" msd="DNd" lemmaRef="bd:553766">sendandi</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="rokning" msd="SFSAar" lemmaRef="bd:525674">rokning</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="vantandi" msd="Adegnc" lemmaRef="bd:564019">vantandi</w>
+            <w lemma="eftirlønargjald" msd="SNSAAr">eftirlønargjaldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="2015" msd="NOgnc" join="right">2015</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="rokning" msd="SFSNAr" lemmaRef="bd:525674">Rokningin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="rindast" msd="VIMtnp">rindast</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="desember" msd="SMSAar" lemmaRef="bd:565636">desember</w>
+            <w lemma="2016" msd="NOgnc" join="right">2016</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="halda" msd="VNAPS3" lemmaRef="bd:576164">heldur</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="partur" msd="SMSDar" lemmaRef="bd:532202">parti</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="peningur" msd="SMSDAr" lemmaRef="bd:540811">peninginum</w>
+            <w lemma="aftur" msd="DNd" lemmaRef="bd:587200">aftur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="eftirlønarskattur" msd="SMSDar">eftirlønarskatti</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="flyta" msd="VNAPS3" lemmaRef="bd:576302">flytur</w>
+            <w lemma="rest" msd="SFSAAr" lemmaRef="bd:535113">restina</w>
+            <w lemma="víður" msd="DNC" lemmaRef="bd:563491">víðari</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="eftirlønarkonta" msd="SFSAAr" lemmaRef="bd:586062">eftirlønarkontuna</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="borgari" msd="SMSDAr" join="right" lemmaRef="bd:513918">borgaranum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="eftirlønarkonta" msd="SFSNAr" lemmaRef="bd:586062">eftirlønarkontan</w>
+            <w lemma="rættur" msd="APSFSN" join="right" lemmaRef="bd:564347">røtt</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">Fyri</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kunna" msd="VIAtnp" lemmaRef="bd:576394">kunna</w>
+            <w lemma="seta" msd="VIAtnp" lemmaRef="bd:518954">seta</w>
+            <w lemma="eftirlønargjald" msd="SNSAAr">eftirlønargjaldið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="rættur" msd="APSFSA" lemmaRef="bd:564347">rætta</w>
+            <w lemma="konta" msd="SFSAar" join="right" lemmaRef="bd:520957">kontu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="mega" msd="VNAPS3" lemmaRef="bd:576398">má</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VIAtnp" lemmaRef="bd:576399">hava</w>
+            <w lemma="rættur" msd="APSFPA" lemmaRef="bd:564347">rættar</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="konta" msd="SFSAAr" join="right" lemmaRef="bd:520957">kontuna</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tískil" msd="DNd" lemmaRef="bd:514258">Tískil</w>
+            <w lemma="eiga" msd="VNAPP3" lemmaRef="bd:576382">eiga</w>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="nú" msd="DNd" lemmaRef="bd:576772">nú</w>
+            <w lemma="fáa" msd="VNAPP3" lemmaRef="bd:576403">fáa</w>
+            <w lemma="eftirlønaruppgerð" msd="SFSAar">eftirlønaruppgerð</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="rokning" msd="SFSAar" join="right" lemmaRef="bd:525674">rokning</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="vissa" msd="VIAtnp" lemmaRef="bd:552244">vissa</w>
+            <w lemma="seg" msd="PXg3nD" join="right" lemmaRef="bd:513681">sær</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">Hava</w>
+            <w lemma="fólk" msd="SNPNar" lemmaRef="bd:515066">fólk</w>
+            <w lemma="áður" msd="DNd" lemmaRef="bd:577219">áður</w>
+            <w lemma="rindað" msd="VUAtnp">rindað</w>
+            <w lemma="eftirløn" msd="SFSAar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="upplýsing" msd="SFPNAr" lemmaRef="bd:526334">upplýsingarnar</w>
+            <w lemma="aloftast" msd="DNS">aloftast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lag" msd="SNSDar" join="right" lemmaRef="bd:527773">lagi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tað" msd="PPN3PN" join="right" lemmaRef="bd:513682">Tey</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="eingin" msd="PIFpSA" lemmaRef="bd:587901">onga</w>
+            <w lemma="eftirlønarkonta" msd="SFSAar" lemmaRef="bd:586062">eftirlønarkontu</w>
+            <w lemma="hava" msd="VNAPP3" join="right" lemmaRef="bd:576399">hava</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="hinvegin" msd="DNd" lemmaRef="bd:587306">hinvegin</w>
+            <w lemma="stovna" msd="VIAtnp" lemmaRef="bd:551162">stovna</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="slíkur" msd="PIFpSA" lemmaRef="bd:555427">slíka</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="ein" msd="RMSDI" lemmaRef="bd:530547">einum</w>
+            <w lemma="eftirlønarveitari" msd="SMSDar">eftirlønarveitara</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="síðan" msd="DNd" lemmaRef="bd:586873">síðan</w>
+            <w lemma="boða" msd="VIAtnp" lemmaRef="bd:552945">boða</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="frá" msd="DNd" join="right" lemmaRef="bd:583478">frá</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">Í</w>
+            <w lemma="Borgaraglugganum" msd="SMSDAP">Borgaraglugganum</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="kanna" msd="VIAtnp" lemmaRef="bd:551005">kanna</w>
+            <w lemma="sín" msd="PEN3PA" lemmaRef="bd:513755">síni</w>
+            <w lemma="eftirlønarviðurskifti" msd="SNPAar" join="right">eftirlønarviðurskifti</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">Til</w>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp" join="right">rinda</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hóast" msd="CS" lemmaRef="bd:513688">hóast</w>
+            <w lemma="eingin" msd="PIFpSN" lemmaRef="bd:587901">eingin</w>
+            <w lemma="eftirlønarkonta" msd="SFSNar" lemmaRef="bd:586062">eftirlønarkonta</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">Eru</w>
+            <w lemma="stund" msd="SFPNAr" lemmaRef="bd:536164">stundirnar</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="stovna" msd="VIAtnp" lemmaRef="bd:551162">stovna</w>
+            <w lemma="seg" msd="PXg3nD" lemmaRef="bd:513681">sær</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="eftirlønarkonta" msd="SFSAar" lemmaRef="bd:586062">eftirlønarkontu</w>
+            <w lemma="innan" msd="DGd" lemmaRef="bd:513711">innan</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="desember" msd="SMSAar" join="right" lemmaRef="bd:565636">desember</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bera" msd="VNAPS3" lemmaRef="bd:576019">ber</w>
+            <w lemma="framvegis" msd="DNd" lemmaRef="bd:587257">framvegis</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rinda" msd="VIAtnp">rinda</w>
+            <w lemma="rokning" msd="SFSAAr" lemmaRef="bd:525674">rokningina</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="tíð" msd="SFSAAr" join="right" lemmaRef="bd:536436">tíðina</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">Tá</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fyrri" msd="ASWFSD" lemmaRef="bd:586802">fyrstu</w>
+            <w lemma="syfta" msd="SFSDar" lemmaRef="bd:523341">syftu</w>
+            <w lemma="seta" msd="LSMSN" lemmaRef="bd:518954">settur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="ein" msd="RFSAI" lemmaRef="bd:530547">eina</w>
+            <w lemma="depotkonta" msd="SFSAar">depotkontu</w>
+            <w lemma="hjá" msd="DGd" lemmaRef="bd:586890">hjá</w>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">Har</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="standa" msd="DNd" join="right" lemmaRef="bd:576197">standandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="CS" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="fáa" msd="VNAPS3" lemmaRef="bd:576403">fær</w>
+            <w lemma="boð" msd="SNSAar" lemmaRef="bd:571129">boð</w>
+            <w lemma="um" msd="DGd" join="right" lemmaRef="bd:513706">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQFpSA" lemmaRef="bd:587906">hvørja</w>
+            <w lemma="eftirlønarkonta" msd="SFSAar" join="right" lemmaRef="bd:586062">eftirlønarkontu</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="peningur" msd="SMSNAr" lemmaRef="bd:540811">peningurin</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="flyta" msd="VIMtnp" lemmaRef="bd:576302">flytast</w>
+            <w lemma="á" msd="DNd" join="right" lemmaRef="bd:586850">á</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-701_lonarinntoka_a_landi_00102.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-701_lonarinntoka_a_landi_00102.xml
new file mode 100644
index 0000000000000000000000000000000000000000..f8d30944170b387b01e9a1bcf47593d3a5be9afe
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-701_lonarinntoka_a_landi_00102.xml
@@ -0,0 +1,994 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-15b9eee34da9f465" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">701 Lønarinntøka á landi</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="549" xml:lang="en">549 words</measure>
+        <measure unit="tokens" quantity="685" xml:lang="en">685 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-15b9eee34da9f465</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">701 Lønarinntøka á landi</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/0pufgifo/s02-fylgiskjal-til-sjalvuppgavuna-2025-701.pdf?t=98961&amp;s=F0jn15rJ-1emAB2Y-MTbY5dazZs</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="24" />
+          <tagUsage gi="pc" occurs="136" />
+          <tagUsage gi="s" occurs="48" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="549" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">701 Lønarinntøka á landi</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="701" msd="NOgnc">701</w>
+            <w lemma="lønarinntøka" msd="SFSNar" lemmaRef="bd:521417">Lønarinntøka</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undantikin" msd="LSNSN" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="almennur" msd="APSNSA" lemmaRef="bd:561652">alment</w>
+            <w lemma="starv" msd="SNSAar" lemmaRef="bd:537306">starv</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">Frá</w>
+            <w lemma="útlendskur" msd="APSMSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="føroyskur" msd="APSMSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="stovna" msd="VUAtnp" lemmaRef="bd:551162">stovnað</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="blaðsíða" msd="SFSDar" lemmaRef="bd:519277">blaðsíðu</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fylgiskjal" msd="SNSDar" join="right" lemmaRef="bd:537622">fylgiskjali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremmandur" msd="APSNSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDar">uttanlandsinntøku</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="uttanlandsfrádráttur" msd="SMSNar">uttanlandsfrádráttur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="72.000" msd="NOgnc">72.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">Skipanin</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">Inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="15" msd="NOgnc" join="right">15</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="stk." msd="TT">stk.</w>
+            <w lemma="1" msd="NOgnc" join="right">1</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tvískattasáttmáli" msd="SMSAar" join="right" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSNar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="arbeiðsgevari" msd="SMSNar" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE">:</pc>
+            <w lemma="føroyskur" msd="APSMSN" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="Arbeiðsútleigan" msd="SFSNAr" join="right">Arbeiðsútleigan</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">nei</w>
+            <w lemma="Arbeiðsgevaraland" msd="SNSNar" join="right">Arbeiðsgevaraland</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <w lemma="gjaldoyra" msd="SFSGaP" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Eftirlønarupplýsing" msd="SFPNar">Eftirlønarupplýsingar</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">Upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="....................................................." msd="KE">.....................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma=".........................................................................." msd="KE">..........................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="701" msd="NOgnc">701</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="fornavn" msd="SNSAar" join="right" lemmaRef="bd:537598">fornavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirnavn" msd="SNSAar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="p-tal" msd="SNSAar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="teldupostadressa" msd="SFSAar">teldupostadressu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fartelefonnummar" msd="SNSAar">fartelefonnummar</w>
+            <w lemma="títtur" msd="DNd" join="right" lemmaRef="bd:561827">títt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSDAr" join="both" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="CVR-nummar" msd="TS" join="right">CVR-nummar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nummar" msd="TS">SE-nummar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar">V-tal</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="nummar" msd="SNSAAr" lemmaRef="bd:571723">nummarið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDAr" join="right" lemmaRef="bd:582985">lønarseðlinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VIAtnp" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fyritøka" msd="SFSNAr" join="right" lemmaRef="bd:520155">fyritøkan</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSNAr" join="both" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="føroyskur" msd="APSFSN" join="right" lemmaRef="bd:559144">føroysk</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="t" msd="TS" join="left">t</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útlendskur" msd="APSFSN" join="right" lemmaRef="bd:557701">útlendsk</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="t." msd="TS" join="left">t.</w>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Arbeiðsútleigan" msd="SFSNAr" join="right">Arbeiðsútleigan</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VMAtS2" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="útleigaður" msd="LSFSN" join="right" lemmaRef="bd:579627">útleigað</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ur" msd="DNd" join="left" lemmaRef="bd:576765">ur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Arbeiðsgevaraland" msd="SNSNar" join="right">Arbeiðsgevaraland</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="skrivstovuarbeiði" msd="SNSNar" join="right">skrivstovuarbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handil" msd="SMSNar" join="right" lemmaRef="bd:567172">handil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handverk" msd="SNSNar" lemmaRef="bd:515249">handverk</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="fakheiti" msd="SNSAar" join="right">fakheiti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="sjúkrarøktarfrøðingur" msd="SMSNar" join="right">sjúkrarøktarfrøðingur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="timburmaður" msd="SMSNar" join="right" lemmaRef="bd:568093">timburmaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verkfrøðingur" msd="SMSNar" lemmaRef="bd:542125">verkfrøðingur</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="dagfesting" msd="SMSAAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="byrja" msd="VNAAS3" join="right" lemmaRef="bd:549807">byrjaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="enda" msd="VNAAS3" join="right" lemmaRef="bd:549452">endaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjaldoyra" msd="SNSNar" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="evra" msd="SFPNar" join="right" lemmaRef="bd:519837">evrur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="danskur" msd="APSFPN" lemmaRef="bd:562763">danskar</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bretskur" msd="APSNPN" lemmaRef="bd:559128">bretsk</w>
+            <w lemma="pund" msd="SNPNar" lemmaRef="bd:516422">pund</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="stytting" msd="SFSAAr" lemmaRef="bd:526041">styttingina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjaldoyra" msd="SNSAAr" join="right" lemmaRef="bd:513577">gjaldoyrað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="EUR" msd="TS" join="right">EUR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="DKK" msd="TS" join="right">DKK</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="GBP" msd="TS">GBP</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkuupplýsing" msd="SFPAar">inntøkuupplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="útlendskur" msd="APWNSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="gjaldoyra" msd="SNSAar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="bruttoinntøka" msd="SFSAar">bruttoinntøku</w>
+            <w lemma="tín" msd="PEF3SA" lemmaRef="bd:513754">tína</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frádrigin" msd="LSNPN" join="right">frádrigin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="bruttoinntøka" msd="SFSAAr">bruttoinntøkuna</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="pensión" msd="SFSNar" join="right">pensión</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDar" lemmaRef="bd:582985">lønarseðli</w>
+            <w lemma="tín" msd="PEM2SD" lemmaRef="bd:513754">tínum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattauppgerð" msd="SFSDAr" join="right">skattauppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDar" lemmaRef="bd:582985">lønarseðli</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsland" msd="SNSDAr" join="right">arbeiðslandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="tín" msd="PEF2SD" lemmaRef="bd:513754">tíni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="heimasíða" msd="SFSDAr" lemmaRef="bd:524378">heimasíðuni</w>
+            <w lemma="https://taks.fo/virdisasetingar-hja-tak" msd="TS">https://taks.fo/virdisasetingar-hja-taks</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fríur" msd="APWMSD" lemmaRef="bd:563109">fría</w>
+            <w lemma="bústaður" msd="SMSDAr" join="right" lemmaRef="bd:566891">bústaðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" lemmaRef="bd:566023">kost</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="tín" msd="PEF2SD" lemmaRef="bd:513754">tíni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="heimasíða" msd="SFSDAr" lemmaRef="bd:524378">heimasíðuni</w>
+            <w lemma="http://www.taks.fo/virdisasetingar-hja-tak" msd="TS">http://www.taks.fo/virdisasetingar-hja-taks</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fríur" msd="APWMSD" lemmaRef="bd:563109">fría</w>
+            <w lemma="kostur" msd="SMSDAr" join="right" lemmaRef="bd:566023">kostinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Eftirlønarupplýsing" msd="SFPNar">Eftirlønarupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">Upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Noreg" msd="SNSDaP" join="right" lemmaRef="bd:584599">Noregi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Noreg" msd="SNSDaP" join="right" lemmaRef="bd:584599">Noregi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VMAtS2" lemmaRef="bd:576399">Hav</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hugi" msd="SMSDar" lemmaRef="bd:513901">huga</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="sosialur" msd="APSFSN" lemmaRef="bd:554447">sosial</w>
+            <w lemma="trygd" msd="SFSNar" lemmaRef="bd:536383">trygd</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="ein" msd="RMSNI" lemmaRef="bd:530547">ein</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="forskudstrekkinum" msd="SMSDAr" join="both">forskudstrekkinum</w>
+            <pc lemma="”" msd="KQ" join="both">”</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="síggja" msd="VNMPS3" lemmaRef="bd:514175">sæst</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="norskur" msd="APWMSD" lemmaRef="bd:559121">norska</w>
+            <w lemma="lønarseðil" msd="SMSDAr" join="right" lemmaRef="bd:582985">lønarseðlinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">Tí</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="týdningur" msd="SMSDar" lemmaRef="bd:541994">týdningi</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="heasar" msd="PDFpPA">heasar</w>
+            <w lemma="upphædd" msd="SFPAar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="sundur" msd="DNd" lemmaRef="bd:587484">sundur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="gjalda" msd="APSMSA" lemmaRef="bd:576419">goldnan</w>
+            <w lemma="útlendskur" msd="APSMSA" lemmaRef="bd:557701">útlendskan</w>
+            <w lemma="skattur" msd="SMSAar" lemmaRef="bd:531119">skatt</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosial</w>
+            <w lemma="trygd" msd="SFSAar" lemmaRef="bd:536383">trygd</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skirva" msd="VIAtnp">skirva</w>
+            <w lemma="hon" msd="PPF3PA" lemmaRef="bd:513683">tær</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvør</w>
+            <w lemma="sín" msd="PEM3SA" lemmaRef="bd:513755">sín</w>
+            <w lemma="teigur" msd="SMSAar" join="right" lemmaRef="bd:541775">teig</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-701_lonarinntoka_a_landi_00231.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-701_lonarinntoka_a_landi_00231.xml
new file mode 100644
index 0000000000000000000000000000000000000000..8f931e732c43e871924a642a1f314cdb96c92ae1
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-701_lonarinntoka_a_landi_00231.xml
@@ -0,0 +1,580 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-ce9ef8e6654390c2" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">701 Lønarinntøka á landi</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="246" xml:lang="en">246 words</measure>
+        <measure unit="tokens" quantity="321" xml:lang="en">321 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-ce9ef8e6654390c2</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">701 Lønarinntøka á landi</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/2yre3j3z/s02-fylgiskjal-til-sjalvuppgavuna-2024-701.pdf?t=251638&amp;s=TfzkwSXDTCWCu1Tcd7eoT4xdAoM</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="19" />
+          <tagUsage gi="pc" occurs="75" />
+          <tagUsage gi="s" occurs="28" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="246" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">701 Lønarinntøka á landi</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2024" msd="NOgnc">2024</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="200125" msd="NOgnc">200125</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="701" msd="NOgnc">701</w>
+            <w lemma="lønarinntøka" msd="SFSNar" lemmaRef="bd:521417">Lønarinntøka</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" lemmaRef="bd:527776">landi</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">Frá</w>
+            <w lemma="útlendskur" msd="APSMSD" lemmaRef="bd:557701">útlendskum</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="føroyskur" msd="APSMSD" lemmaRef="bd:559144">føroyskum</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" join="right" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="hava" msd="VNAPS3" lemmaRef="bd:576399">hevur</w>
+            <w lemma="stovna" msd="VUAtnp" lemmaRef="bd:551162">stovnað</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="blaðsíða" msd="SFSDar" lemmaRef="bd:519277">blaðsíðu</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fylgiskjal" msd="SNSDar" join="right" lemmaRef="bd:537622">fylgiskjali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremmandur" msd="APSNSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDar">uttanlandsinntøku</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="uttanlandsfrádráttur" msd="SMSNar">uttanlandsfrádráttur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="96.000" msd="NOgnc">96.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">Skipanin</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSNar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tjóðskapur" msd="SMSNar" lemmaRef="bd:565978">Tjóðskapur</w>
+            <pc lemma=":" msd="KE">:</pc>
+            <w lemma="føroyskur" msd="APSMSN" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="Arbeiðsútleigan" msd="SFSNAr" join="right">Arbeiðsútleigan</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">nei</w>
+            <w lemma="land" msd="SNSNaP" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="....................................................." msd="KE">.....................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma=".........................................................................." msd="KE">..........................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="701" msd="NOgnc">701</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="200125" msd="NOgnc">200125</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSDAr" join="both" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="CVR-nummar" msd="TS" join="right">CVR-nummar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nummar" msd="TS">SE-nummar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar">V-tal</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="nummar" msd="SNSAAr" lemmaRef="bd:571723">nummarið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDAr" join="right" lemmaRef="bd:582985">lønarseðlinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="tjóðskapur" msd="SMSNar" join="right" lemmaRef="bd:565978">Tjóðskapur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VIAtnp" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fyritøka" msd="SFSNAr" join="right" lemmaRef="bd:520155">fyritøkan</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSNAr" join="both" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="føroyskur" msd="APSFSN" join="right" lemmaRef="bd:559144">føroysk</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="t" msd="TS" join="left">t</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útlendskur" msd="APSFSN" join="right" lemmaRef="bd:557701">útlendsk</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="t." msd="TS" join="left">t.</w>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Arbeiðsútleigan" msd="SFSNAr" join="right">Arbeiðsútleigan</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VMAtS2" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="vera" msd="VUAtnp" lemmaRef="bd:514174">verið</w>
+            <w lemma="útleigaður" msd="LSFSN" join="right" lemmaRef="bd:579627">útleigað</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="ur" msd="DNd" join="left" lemmaRef="bd:576765">ur</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Føroyar" msd="SFPDaP" lemmaRef="bd:576515">Føroyum</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="arbeiðsgevari" msd="SMSAar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="arbeiði" msd="SNSDar" join="right" lemmaRef="bd:571970">arbeiði</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="skrivstovuarbeiði" msd="SNSNar" join="right">skrivstovuarbeiði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handil" msd="SMSNar" join="right" lemmaRef="bd:567172">handil</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="handverk" msd="SNSNar" lemmaRef="bd:515249">handverk</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="fakheiti" msd="SNSAar" join="right">fakheiti</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="sjúkrarøktarfrøðingur" msd="SMSNar" join="right">sjúkrarøktarfrøðingur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="timburmaður" msd="SMSNar" join="right" lemmaRef="bd:568093">timburmaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verkfrøðingur" msd="SMSNar" lemmaRef="bd:542125">verkfrøðingur</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="dagfesting" msd="SMSAAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="byrja" msd="VNAAS3" join="right" lemmaRef="bd:549807">byrjaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="enda" msd="VNAAS3" join="right" lemmaRef="bd:549452">endaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-710_listafolk_og_itrottafolk_00144.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-710_listafolk_og_itrottafolk_00144.xml
new file mode 100644
index 0000000000000000000000000000000000000000..b710349040fbbfea6fb70c010da9383f9ffe266b
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-710_listafolk_og_itrottafolk_00144.xml
@@ -0,0 +1,392 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-4f7706e999d4c31c" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">710 Listafólk og ítróttafólk</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="111" xml:lang="en">111 words</measure>
+        <measure unit="tokens" quantity="151" xml:lang="en">151 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-4f7706e999d4c31c</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">710 Listafólk og ítróttafólk</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/s1bhdnz5/s02-fylgiskjal-til-sjalvuppgavuna-2024-710.pdf?t=251702&amp;s=Z6TSYw37Of1zl_433IuCkusaa68</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="17" />
+          <tagUsage gi="pc" occurs="40" />
+          <tagUsage gi="s" occurs="21" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="111" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">710 Listafólk og ítróttafólk</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2024" msd="NOgnc">2024</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="050725" msd="NOgnc">050725</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSNar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="050725" msd="NOgnc">050725</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="710" msd="NOgnc">710</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSDAr" join="both" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="CVR-nummar" msd="TS" join="right">CVR-nummar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nummar" msd="TS">SE-nummar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar">V-tal</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="nummar" msd="SNSAAr" lemmaRef="bd:571723">nummarið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDAr" join="right" lemmaRef="bd:582985">lønarseðlinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="dagfesting" msd="SMSAAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="byrja" msd="VNAAS3" join="right" lemmaRef="bd:549807">byrjaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="enda" msd="VNAAS3" join="right" lemmaRef="bd:549452">endaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-710_listafolk_og_itrottafolk_00158.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-710_listafolk_og_itrottafolk_00158.xml
new file mode 100644
index 0000000000000000000000000000000000000000..83e8536f3e95ca57d29d00b875d6868ca6cb4d44
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-710_listafolk_og_itrottafolk_00158.xml
@@ -0,0 +1,827 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-680e700e5eff3b3f" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">710 Listafólk og ítróttafólk</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="430" xml:lang="en">430 words</measure>
+        <measure unit="tokens" quantity="534" xml:lang="en">534 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-680e700e5eff3b3f</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">710 Listafólk og ítróttafólk</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/xu3iqxwf/s02-fylgiskjal-til-sjalvuppgavuna-2025-710.pdf?t=146&amp;s=_ULMM0Ll2pDIdki_ySjfLni8t4w</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="22" />
+          <tagUsage gi="pc" occurs="104" />
+          <tagUsage gi="s" occurs="42" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="430" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">710 Listafólk og ítróttafólk</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="710" msd="NOgnc">710</w>
+            <w lemma="listafólk" msd="SNSNar" lemmaRef="bd:585442">Listafólk</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttafólk" msd="SNPNar" lemmaRef="bd:585325">ítróttafólk</w>
+            <w lemma="samsýning" msd="SFSNar" lemmaRef="bd:525762">Samsýning</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="útinna" msd="Adegnc" lemmaRef="bd:553956">útinnandi</w>
+            <w lemma="listafólk" msd="SNPAar" lemmaRef="bd:585442">listafólk</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="sum" msd="CS" lemmaRef="bd:514256">sum</w>
+            <w lemma="sjónleikari" msd="SMPAar" join="right" lemmaRef="bd:514005">sjónleikarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="filmslistafólk" msd="SNPAar" join="right">filmslistafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="útvarpslistafólk" msd="SNPAar" join="right">útvarpslistafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sjónvarpslistafólk" msd="SNPAar" join="right">sjónvarpslistafólk</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tónleikari" msd="SMPAar" join="right" lemmaRef="bd:514008">tónleikarar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="fimleikari" msd="SMPAar" lemmaRef="bd:545291">fimleikarar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="ítróttafólk" msd="SNPAar" join="right" lemmaRef="bd:585325">ítróttafólk</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="blaðsíða" msd="SFSDar" lemmaRef="bd:519277">blaðsíðu</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fylgiskjal" msd="SNSDar" join="right" lemmaRef="bd:537622">fylgiskjali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremmandur" msd="APSNSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDar">uttanlandsinntøku</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="uttanlandsfrádráttur" msd="SMSNar">uttanlandsfrádráttur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="72.000" msd="NOgnc">72.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">Skipanin</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSNar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsgevaraland" msd="SNSNar" join="right">Arbeiðsgevaraland</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="allur" msd="PIFpPN" join="left" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremmandur" msd="APSNSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma=")" msd="KO" join="left">)</pc>
+            <w lemma="gjaldoyra" msd="SNSNar" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Eftirlønarupplýsing" msd="SFPNar">Eftirlønarupplýsingar</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">Upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" lemmaRef="bd:536383">trygd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Noreig" msd="SFSDaP" join="right">Noreig</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="710" msd="NOgnc">710</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSDAr" join="both" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="CVR-nummar" msd="TS" join="right">CVR-nummar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nummar" msd="TS">SE-nummar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar">V-tal</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="nummar" msd="SNSAAr" lemmaRef="bd:571723">nummarið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDAr" join="right" lemmaRef="bd:582985">lønarseðlinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Arbeiðsgevaraland" msd="SNSNar" join="right">Arbeiðsgevaraland</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SMSAAr" lemmaRef="bd:527776">landin</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="dagfesting" msd="SMSAAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="byrja" msd="VNAAS3" join="right" lemmaRef="bd:549807">byrjaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="enda" msd="VNAAS3" join="right" lemmaRef="bd:549452">endaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjaldoyra" msd="SNSNar" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="evra" msd="SFPNar" join="right" lemmaRef="bd:519837">evrur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="danskur" msd="APSFPN" lemmaRef="bd:562763">danskar</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bretskur" msd="APSNPN" lemmaRef="bd:559128">bretsk</w>
+            <w lemma="pund" msd="SNPNar" lemmaRef="bd:516422">pund</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="stytting" msd="SFSAAr" lemmaRef="bd:526041">styttingina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjaldoyra" msd="SNSAAr" join="right" lemmaRef="bd:513577">gjaldoyrað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="EUR" msd="TS" join="right">EUR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="DKK" msd="TS" join="right">DKK</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="GBP" msd="TS">GBP</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkuupplýsing" msd="SFPAar">inntøkuupplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="útlendskur" msd="APWNSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="gjaldoyra" msd="SNSAar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="bruttoinntøka" msd="SFSAar">bruttoinntøku</w>
+            <w lemma="tín" msd="PEF3SA" lemmaRef="bd:513754">tína</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frádrigin" msd="LSNPN" join="right">frádrigin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="bruttoinntøka" msd="SFSAAr">bruttoinntøkuna</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="pensión" msd="SFSNar" join="right">pensión</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDar" lemmaRef="bd:582985">lønarseðli</w>
+            <w lemma="tín" msd="PEM2SD" lemmaRef="bd:513754">tínum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattauppgerð" msd="SFSDAr" join="right">skattauppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDar" lemmaRef="bd:582985">lønarseðli</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsland" msd="SNSDAr" join="right">arbeiðslandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">Upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Norðurland" msd="SNSDaP" join="right" lemmaRef="bd:584684">Norðurlandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Norðurland" msd="SNPAaP" join="right" lemmaRef="bd:584684">Norðurlond</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="tín" msd="PEF2SD" lemmaRef="bd:513754">tíni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="heimasíða" msd="SFSDAr" lemmaRef="bd:524378">heimasíðuni</w>
+            <w lemma="https://taks.fo/virdisasetingar-hja-tak" msd="TS">https://taks.fo/virdisasetingar-hja-taks</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fríur" msd="APWMSD" lemmaRef="bd:563109">fría</w>
+            <w lemma="bústaður" msd="SMSDAr" join="right" lemmaRef="bd:566891">bústaðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" lemmaRef="bd:566023">kost</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="tín" msd="PEF2SD" lemmaRef="bd:513754">tíni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="heimasíða" msd="SFSDAr" lemmaRef="bd:524378">heimasíðuni</w>
+            <w lemma="http://www.taks.fo/virdisasetingar-hja-tak" msd="TS">http://www.taks.fo/virdisasetingar-hja-taks</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fríur" msd="APWMSD" lemmaRef="bd:563109">fría</w>
+            <w lemma="kostur" msd="SMSDAr" join="right" lemmaRef="bd:566023">kostinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-715_eftirlonarinntoka_00094.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-715_eftirlonarinntoka_00094.xml
new file mode 100644
index 0000000000000000000000000000000000000000..a5287b9e3a7c0cb5c092ede392289fb78d4f0f13
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-715_eftirlonarinntoka_00094.xml
@@ -0,0 +1,806 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-03fbec422103dd49" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">715 Eftirlønarinntøka</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="418" xml:lang="en">418 words</measure>
+        <measure unit="tokens" quantity="525" xml:lang="en">525 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-03fbec422103dd49</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">715 Eftirlønarinntøka</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/zhhfonmi/s02-fylgiskjal-til-sjalvuppgavuna-2025-715.pdf?s=5YieNetjRUYswGHa45GKdveDIss</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="19" />
+          <tagUsage gi="pc" occurs="107" />
+          <tagUsage gi="s" occurs="39" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="418" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">715 Eftirlønarinntøka</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="270226" msd="NOgnc">270226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="715" msd="NOgnc">715</w>
+            <w lemma="eftirlønarinntøka" msd="SFSNar">Eftirlønarinntøka</w>
+            <w lemma="Pensión" msd="SFSNar" join="right">Pensión</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="almannaveiting" msd="SFSNar" join="right" lemmaRef="bd:524431">almannaveiting</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lívrenta" msd="SFSNar" join="right" lemmaRef="bd:527266">lívrenta</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lutaeftirløn" msd="SFSNar">lutaeftirløn</w>
+            <w lemma="o.a." msd="TS">o.a.</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="blaðsíða" msd="SFSDar" lemmaRef="bd:519277">blaðsíðu</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fylgiskjal" msd="SNSDar" join="right" lemmaRef="bd:537622">fylgiskjali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremmandur" msd="APSNSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Eftirlønarupplýsing" msd="SFPNar">Eftirlønarupplýsingar</w>
+            <w lemma="Eftirlønarveitari" msd="SMSNar" join="right">Eftirlønarveitari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Polisunummar" msd="SMPNar" join="right">Polisunummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="danmark" msd="SFSNaP">Danmark</w>
+            <w lemma="Finnland" msd="SNSNaP" lemmaRef="bd:576451">Finnland</w>
+            <w lemma="Ísland" msd="SNSNaP" lemmaRef="bd:576456">Ísland</w>
+            <w lemma="Noreg" msd="SNSNaP" lemmaRef="bd:584599">Noreg</w>
+            <w lemma="Svøríki" msd="SNSNaP" lemmaRef="bd:584500">Svøríki</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">Annað</w>
+            <w lemma="land" msd="SNSNar" lemmaRef="bd:527776">land</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="skriva" msd="VIAtnp" join="left" lemmaRef="bd:552779">skriva</w>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="almannaveiting" msd="SFSNar" lemmaRef="bd:524431">Almannaveiting</w>
+            <w lemma="statseftirløn" msd="SFSNar">Statseftirløn</w>
+            <w lemma="kapitaleftirløn" msd="SFSNar">Kapitaleftirløn</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">Vanlig</w>
+            <w lemma="stigvísur" msd="APSFSN" lemmaRef="bd:557607">stigvís</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="lutaeftirløn" msd="SFSNar">Lutaeftirløn</w>
+            <w lemma="lívrenta" msd="SFSNar" lemmaRef="bd:527266">Lívrenta</w>
+            <w lemma="Pensión" msd="SFSNar">Pensión</w>
+            <w lemma="Avlamisveiting" msd="SFSNar">Avlamisveiting</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Ongland" msd="SNSDaP" join="right" lemmaRef="bd:576450">Onglandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Skotland" msd="SNSDaP" join="right" lemmaRef="bd:576461">Skotlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Wales" msd="SNSDaP">Wales</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Norðurírland" msd="SNSDaP" join="right" lemmaRef="bd:576458">Norðurírlandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">Almenn</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="privatur" msd="APSFSN" lemmaRef="bd:560948">Privat</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="almannatrygd" msd="SFSNar" lemmaRef="bd:533450">Almannatrygd</w>
+            <w lemma="Eingangsupphædd" msd="SFSNar">Eingangsupphædd</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="eftirløn" msd="SFSNAr" lemmaRef="bd:533789">eftirlønin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Ongland" msd="SNSDaP" join="right" lemmaRef="bd:576450">Onglandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Skotland" msd="SNSDaP" join="right" lemmaRef="bd:576461">Skotlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Wales" msd="SNSDaP">Wales</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Norðurírland" msd="SNSDaP" join="right" lemmaRef="bd:576458">Norðurírlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="danskur" msd="APSMSA" lemmaRef="bd:562763">danskan</w>
+            <w lemma="ríkisborgaraskapur" msd="SMSAar" join="right" lemmaRef="bd:565824">ríkisborgaraskap</w>
+            <pc lemma="?" msd="KE" join="left">?</pc>
+          </s>
+          <s>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">nei</w>
+            <w lemma="Útgjaldsbyrjan" msd="SFSNAr" join="right">Útgjaldsbyrjan</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="fyrri" msd="ASWNSN" lemmaRef="bd:586802">Fyrsta</w>
+            <w lemma="útgjald" msd="SNSNar" lemmaRef="bd:537098">útgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDAr" lemmaRef="bd:533789">eftirlønini</w>
+            <w lemma="vera" msd="VNAAS3" lemmaRef="bd:514174">var</w>
+            <w lemma="áðrenn" msd="DNd" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">nei</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <w lemma="gjaldoyra" msd="SFSGaP" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eftirlønarinntøka" msd="SFSNar" join="right">Eftirlønarinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="270226" msd="NOgnc">270226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="715" msd="NOgnc">715</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Eftirlønarupplýsing" msd="SFPNar">Eftirlønarupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Eftirlønarveitari" msd="SMSNar" join="right">Eftirlønarveitari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="eftirlønarveitari" msd="SMSDar">eftirlønarveitara</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Polisunummar" msd="SMPNar" join="right">Polisunummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtP2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="polisunummar" msd="SMPDAr">polisunummar</w>
+            <w lemma="títtur" msd="DNd" join="right" lemmaRef="bd:561827">títt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="upprunaavtala" msd="SFSDAr" join="right">upprunaavtaluni</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="gera" msd="VNAAS2" lemmaRef="bd:575738">gjørdi</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="eftirlønarveitari" msd="SMSAar">eftirlønarveitara</w>
+            <w lemma="tín" msd="PEM2SA" join="right" lemmaRef="bd:513754">tín</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="veitari" msd="SMSAAr" lemmaRef="bd:548373">veitaran</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="nummar" msd="SNSAAr" join="right" lemmaRef="bd:571723">nummarið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VIAtnp" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="hvør" msd="PINpSD" lemmaRef="bd:587906">hvørjum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirløn" msd="SFSNAr" lemmaRef="bd:533789">eftirlønin</w>
+            <w lemma="koma" msd="VNAPS3" join="right" lemmaRef="bd:576176">kemur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="eftirløn" msd="SFSNAr" lemmaRef="bd:533789">eftirlønin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="koma" msd="VNAPS3" lemmaRef="bd:576176">kemur</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nevna" msd="LWNPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="land" msd="SNPDar" join="right" lemmaRef="bd:527776">londum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="seta" msd="VMAtS2" lemmaRef="bd:518954">set</w>
+            <w lemma="so" msd="DNd" lemmaRef="bd:577222">so</w>
+            <w lemma="krossur" msd="SMSAar" lemmaRef="bd:565491">kross</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <pc lemma="“" msd="KQ" join="right">“</pc>
+            <w lemma="annar" msd="PINpSA" join="left" lemmaRef="bd:513722">Annað</w>
+            <w lemma="land" msd="SNSAar" join="right" lemmaRef="bd:527776">land</w>
+            <pc lemma="”" msd="KQ" join="left">”</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VIAtnp" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DGd" join="right" lemmaRef="bd:513708">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSA" lemmaRef="bd:587906">hvat</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spyrja" msd="VMAtS2" lemmaRef="bd:576297">Spyr</w>
+            <w lemma="eftirlønarveitari" msd="SMSAAr" join="right">eftirlønarveitaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="vera" msd="VNAPS2" lemmaRef="bd:514174">ert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ivi" msd="SMSDar" join="right" lemmaRef="bd:577140">iva</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Ongland" msd="SNSDaP" join="right" lemmaRef="bd:576450">Onglandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Skotland" msd="SNSDaP" join="right" lemmaRef="bd:576461">Skotlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Wales" msd="SNSDaP">Wales</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Norðurírland" msd="SNSDaP" join="right" lemmaRef="bd:576458">Norðurírlandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="eftirløn" msd="SFSNAr" lemmaRef="bd:533789">eftirlønin</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Ongland" msd="SNSDaP" join="right" lemmaRef="bd:576450">Onglandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Skotland" msd="SNSDaP" join="right" lemmaRef="bd:576461">Skotlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Wales" msd="SNSDaP">Wales</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Norðurírland" msd="SNSDaP" join="right" lemmaRef="bd:576458">Norðurírlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="krossa" msd="VIAtnp" lemmaRef="bd:552249">krossa</w>
+            <w lemma="av" msd="DNd" lemmaRef="bd:583477">av</w>
+            <w lemma="her" msd="DNd" join="right" lemmaRef="bd:587300">her</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hvør" msd="PQNpSN" lemmaRef="bd:587906">hvat</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="slag" msd="SNSAar" lemmaRef="bd:535723">slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="um" msd="DNd" join="right" lemmaRef="bd:586842">um</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="spyrja" msd="VMAtS2" lemmaRef="bd:576297">Spyr</w>
+            <w lemma="eftirlønarveitari" msd="SMSAAr" join="right">eftirlønarveitaran</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="vera" msd="VNAPS2" lemmaRef="bd:514174">ert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ivi" msd="SMSDar" join="right" lemmaRef="bd:577140">iva</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="eftirløn" msd="SFSNAr" lemmaRef="bd:533789">eftirlønin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nevna" msd="LWNPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="land" msd="SNPDar" join="right" lemmaRef="bd:527776">londum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" lemmaRef="bd:552779">skrivast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="teigur" msd="SMSAar" join="right" lemmaRef="bd:541775">teig</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">Um</w>
+            <w lemma="eftirløn" msd="SFSNAr" lemmaRef="bd:533789">eftirlønin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Ongland" msd="SNSDaP" join="right" lemmaRef="bd:576450">Onglandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Skotland" msd="SNSDaP" join="right" lemmaRef="bd:576461">Skotlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Wales" msd="SNSDaP">Wales</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Norðurírland" msd="SNSDaP" join="right" lemmaRef="bd:576458">Norðurírlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="danskur" msd="APSMSA" lemmaRef="bd:562763">danskan</w>
+            <w lemma="ríkisborgaraskapur" msd="SMSAar" join="right" lemmaRef="bd:565824">ríkisborgaraskap</w>
+            <pc lemma="?" msd="KE" join="both">?</pc>
+          </s>
+          <s>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VIAtnp" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="danskur" msd="APSMSA" lemmaRef="bd:562763">danskan</w>
+            <w lemma="ríkisborgaraskapur" msd="SMSAar" lemmaRef="bd:565824">ríkisborgaraskap</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="eftirløn" msd="SFSNAr" lemmaRef="bd:533789">eftirlønin</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="ein" msd="PINpSD" lemmaRef="bd:513752">einum</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="nevna" msd="LWNPD" lemmaRef="bd:553339">nevndu</w>
+            <w lemma="land" msd="SNPDar" join="right" lemmaRef="bd:527776">londum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" lemmaRef="bd:552779">skrivast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="teigur" msd="SMSAar" join="right" lemmaRef="bd:541775">teig</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Útgjaldsbyrjan" msd="SFSNAr" join="right">Útgjaldsbyrjan</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="Set" msd="VMAtS2" lemmaRef="bd:575185">Set</w>
+            <w lemma="krossur" msd="SMSAar" lemmaRef="bd:565491">kross</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ja" msd="SNSAar" join="right" lemmaRef="bd:586788">ja</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="fáa" msd="VNAAS2" lemmaRef="bd:576403">fekst</w>
+            <w lemma="fyrri" msd="ASWNSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="útgjald" msd="SNSAar" lemmaRef="bd:537098">útgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDAr" lemmaRef="bd:533789">eftirlønini</w>
+            <w lemma="áðrenn" msd="DGd" lemmaRef="bd:577217">áðrenn</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2009" msd="NOgnc" join="right">2009</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="Set" msd="VMAtS2" lemmaRef="bd:575185">Set</w>
+            <w lemma="krossur" msd="SMSAar" lemmaRef="bd:565491">kross</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="nei" msd="SNSAar" join="right" lemmaRef="bd:586789">nei</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="fáa" msd="VNAAS2" lemmaRef="bd:576403">fekst</w>
+            <w lemma="fyrri" msd="ASWNSA" lemmaRef="bd:586802">fyrsta</w>
+            <w lemma="útgjald" msd="SNSAar" lemmaRef="bd:537098">útgjald</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDAr" lemmaRef="bd:533789">eftirlønini</w>
+            <w lemma="tann" msd="RMSAD" lemmaRef="bd:587908">tann</w>
+            <w lemma="1." msd="NOgnc">1.</w>
+            <w lemma="januar" msd="SMSAar" lemmaRef="bd:530645">januar</w>
+            <w lemma="2009" msd="NOgnc">2009</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="aftaná" msd="DNd" join="right" lemmaRef="bd:587198">aftaná</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjaldoyra" msd="SNSNar" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="evra" msd="SFPNar" join="right" lemmaRef="bd:519837">evrur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="danskur" msd="APSFPN" lemmaRef="bd:562763">danskar</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bretskur" msd="APSNPN" lemmaRef="bd:559128">bretsk</w>
+            <w lemma="pund" msd="SNPNar" lemmaRef="bd:516422">pund</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="stytting" msd="SFSAAr" lemmaRef="bd:526041">styttingina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjaldoyra" msd="SNSAAr" join="right" lemmaRef="bd:513577">gjaldoyrað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="EUR" msd="TS" join="right">EUR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="DKK" msd="TS" join="right">DKK</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="GBP" msd="TS">GBP</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkuupplýsing" msd="SFPAar">inntøkuupplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="útlendskur" msd="APWNSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="gjaldoyra" msd="SNSAar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="eftirlønarinntøka" msd="SFSNar" join="right">Eftirlønarinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="eftirløn" msd="SFSDar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="tín" msd="PEF2SD" lemmaRef="bd:513754">tíni</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="eftirlønarveitari" msd="SMSDAr">eftirlønarveitaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr" join="right">skattamyndugleikanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-715_eftirlonarinntoka_00220.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-715_eftirlonarinntoka_00220.xml
new file mode 100644
index 0000000000000000000000000000000000000000..057dea95c9c81f4fc1fafbbfdaeed75ad03b4ff3
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-715_eftirlonarinntoka_00220.xml
@@ -0,0 +1,316 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-c2706cb693c90789" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">715 Eftirlønarinntøka</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="74" xml:lang="en">74 words</measure>
+        <measure unit="tokens" quantity="95" xml:lang="en">95 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-c2706cb693c90789</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">715 Eftirlønarinntøka</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/z0lby0uv/s02-fylgiskjal-til-sjalvuppgavuna-2024-715.pdf?t=252881&amp;s=a1aV29b1MbVvmWwJCYQc_TC6GBA</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="14" />
+          <tagUsage gi="pc" occurs="21" />
+          <tagUsage gi="s" occurs="14" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="74" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">715 Eftirlønarinntøka</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2024" msd="NOgnc">2024</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="100225" msd="NOgnc">100225</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Eftirlønarupplýsing" msd="SFPNar">Eftirlønarupplýsingar</w>
+            <w lemma="Eftirlønarveitari" msd="SMSNar" join="right">Eftirlønarveitari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Polisunummar" msd="SMPNar" join="right">Polisunummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="danmark" msd="SFSNaP">Danmark</w>
+            <w lemma="Finnland" msd="SNSNaP" lemmaRef="bd:576451">Finnland</w>
+            <w lemma="Ísland" msd="SNSNaP" lemmaRef="bd:576456">Ísland</w>
+            <w lemma="Noreg" msd="SNSNaP" lemmaRef="bd:584599">Noreg</w>
+            <w lemma="Svøríki" msd="SNSNaP" lemmaRef="bd:584500">Svøríki</w>
+            <w lemma="annar" msd="PINpSN" lemmaRef="bd:513722">Annað</w>
+            <w lemma="land" msd="SNSNar" lemmaRef="bd:527776">land</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="skriva" msd="VIAtnp" join="left" lemmaRef="bd:552779">skriva</w>
+            <w lemma="navn" msd="SNSAar" lemmaRef="bd:537908">navn</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDar" join="right" lemmaRef="bd:527776">landi</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="almannaveiting" msd="SFSNar" lemmaRef="bd:524431">Almannaveiting</w>
+            <w lemma="statseftirløn" msd="SFSNar">Statseftirløn</w>
+            <w lemma="kapitaleftirløn" msd="SFSNar">Kapitaleftirløn</w>
+            <w lemma="vanligur" msd="APSFSN" lemmaRef="bd:556584">Vanlig</w>
+            <w lemma="stigvísur" msd="APSFSN" lemmaRef="bd:557607">stigvís</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="slag" msd="SNSNar" lemmaRef="bd:535723">Slag</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="eftirløn" msd="SFSDar" join="right" lemmaRef="bd:533789">eftirløn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="úr" msd="DGd" lemmaRef="bd:513709">úr</w>
+            <w lemma="Ongland" msd="SNSDaP" join="right" lemmaRef="bd:576450">Onglandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Skotland" msd="SNSDaP" join="right" lemmaRef="bd:576461">Skotlandi</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="Wales" msd="SNSDaP">Wales</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="Norðurírland" msd="SNSDaP" join="right" lemmaRef="bd:576458">Norðurírlandi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="almennur" msd="APSFSN" lemmaRef="bd:561652">Almenn</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="privatur" msd="APSFSN" lemmaRef="bd:560948">Privat</w>
+            <w lemma="eftirløn" msd="SFSNar" lemmaRef="bd:533789">eftirløn</w>
+            <w lemma="almannatrygd" msd="SFSNar" lemmaRef="bd:533450">Almannatrygd</w>
+            <w lemma="Eingangsupphædd" msd="SFSNar">Eingangsupphædd</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <w lemma="gjaldoyra" msd="SFSGaP" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="eftirlønarinntøka" msd="SFSNar" join="right">Eftirlønarinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="100225" msd="NOgnc">100225</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="715" msd="NOgnc">715</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-720_netto_leiguinntoka_00190.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-720_netto_leiguinntoka_00190.xml
new file mode 100644
index 0000000000000000000000000000000000000000..8bbd850a6032a342ab0603cd364cb3b7c1a0abc8
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-720_netto_leiguinntoka_00190.xml
@@ -0,0 +1,289 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-9471d4dfc19d7aca" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">720 Netto leiguinntøka</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="50" xml:lang="en">50 words</measure>
+        <measure unit="tokens" quantity="64" xml:lang="en">64 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-9471d4dfc19d7aca</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">720 Netto leiguinntøka</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/o2ilirht/s02-fylgiskjal-til-sjalvuppgavuna-2024-720.pdf?t=252930&amp;s=gwd_1ckHeO1s3vYlY3UrnWwgPV8</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="15" />
+          <tagUsage gi="pc" occurs="14" />
+          <tagUsage gi="s" occurs="15" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="50" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">720 Netto leiguinntøka</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2024" msd="NOgnc">2024</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="100225" msd="NOgnc">100225</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="720" msd="NOgnc">720</w>
+            <w lemma="netto" msd="Adegnc" lemmaRef="bd:587710">Netto</w>
+            <w lemma="leiguinntøka" msd="SFSNar">leiguinntøka</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="hjálagdur" msd="APSMSD" lemmaRef="bd:561239">hjáløgdum</w>
+            <w lemma="roknskapur" msd="SMSDar" join="right" lemmaRef="bd:565908">roknskapi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <w lemma="gjaldoyra" msd="SFSGaP" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="netto" msd="Adegnc" lemmaRef="bd:587710">Netto</w>
+            <w lemma="leiguinntøka" msd="SFSNar" join="right">leiguinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjálagdur" msd="LSMSN" join="right" lemmaRef="bd:561239">hjálagdur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">nei</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="100225" msd="NOgnc">100225</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="720" msd="NOgnc">720</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-720_netto_leiguinntoka_00197.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-720_netto_leiguinntoka_00197.xml
new file mode 100644
index 0000000000000000000000000000000000000000..764cbcc54b9c394bed1b5ec2e98ee46fcfd02362
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-720_netto_leiguinntoka_00197.xml
@@ -0,0 +1,471 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-9d565648fa9eab0b" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">720 Netto leiguinntøka</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="183" xml:lang="en">183 words</measure>
+        <measure unit="tokens" quantity="228" xml:lang="en">228 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-9d565648fa9eab0b</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">720 Netto leiguinntøka</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/205hagjy/s02-fylgiskjal-til-sjalvuppgavuna-2025-720.pdf?t=131&amp;s=V___pvuD5LHmr39_VbzMGchYLLw</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="17" />
+          <tagUsage gi="pc" occurs="45" />
+          <tagUsage gi="s" occurs="22" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="183" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">720 Netto leiguinntøka</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="720" msd="NOgnc">720</w>
+            <w lemma="netto" msd="Adegnc" lemmaRef="bd:587710">Netto</w>
+            <w lemma="leiguinntøka" msd="SFSNar">leiguinntøka</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="hjálagdur" msd="APSMSD" lemmaRef="bd:561239">hjáløgdum</w>
+            <w lemma="roknskapur" msd="SMSDar" join="right" lemmaRef="bd:565908">roknskapi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <w lemma="gjaldoyra" msd="SFSGaP" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="netto" msd="Adegnc" lemmaRef="bd:587710">Netto</w>
+            <w lemma="leiguinntøka" msd="SFSNar" join="right">leiguinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjálagdur" msd="LSMSN" join="right" lemmaRef="bd:561239">hjálagdur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">nei</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="720" msd="NOgnc">720</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjaldoyra" msd="SNSNar" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="leiga" msd="SFSNAr" lemmaRef="bd:521183">leigan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="evra" msd="SFPNar" join="right" lemmaRef="bd:519837">evrur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="danskur" msd="APSFPN" lemmaRef="bd:562763">danskar</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bretskur" msd="APSNPN" lemmaRef="bd:559128">bretsk</w>
+            <w lemma="pund" msd="SNPNar" lemmaRef="bd:516422">pund</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="stytting" msd="SFSAAr" lemmaRef="bd:526041">styttingina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjaldoyra" msd="SNSAAr" join="right" lemmaRef="bd:513577">gjaldoyrað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="EUR" msd="TS" join="right">EUR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="DKK" msd="TS" join="right">DKK</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="GBP" msd="TS">GBP</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkuupplýsing" msd="SFPAar">inntøkuupplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="útlendskur" msd="APWNSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="gjaldoyra" msd="SNSAar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="netto" msd="Adegnc" lemmaRef="bd:587710">Netto</w>
+            <w lemma="leiguinntøka" msd="SFSNar" join="right">leiguinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="netto" msd="Adegnc" lemmaRef="bd:587710">netto</w>
+            <w lemma="leiguinntøka" msd="SFSAar">leiguinntøku</w>
+            <w lemma="tín" msd="PEF3SA" lemmaRef="bd:513754">tína</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftir" msd="DNd" lemmaRef="bd:586848">eftir</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frádrigin" msd="LSNPN" join="right">frádrigin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">Inntøkan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hjálagdur" msd="LSMSA" lemmaRef="bd:561239">hjálagdan</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="útleiguland" msd="SNSDAr" join="right">útleigulandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjálagdur" msd="LSMSN" join="right" lemmaRef="bd:561239">hjálagdur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VIAtnp" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">roknskapur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fylgiskjal" msd="SNSDAr" join="right" lemmaRef="bd:537622">fylgiskjalinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="leiga" msd="VUAtnp" lemmaRef="bd:549594">leigað</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="dagfesting" msd="SMSAAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="útleigan" msd="SFSNAr" lemmaRef="bd:536831">útleigan</w>
+            <w lemma="byrja" msd="VNAAS3" join="right" lemmaRef="bd:549807">byrjaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="enda" msd="VNAAS3" join="right" lemmaRef="bd:549452">endaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-725_egid_virkid_00191.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-725_egid_virkid_00191.xml
new file mode 100644
index 0000000000000000000000000000000000000000..1ba43dca90476c401be4ef60cd36cd836f3bce06
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-725_egid_virkid_00191.xml
@@ -0,0 +1,574 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-94e4229d6510334f" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">725 Egið virkið</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="253" xml:lang="en">253 words</measure>
+        <measure unit="tokens" quantity="315" xml:lang="en">315 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-94e4229d6510334f</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">725 Egið virkið</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/xyobuycn/s02-fylgiskjal-til-sjalvuppgavuna-2025-725.pdf?t=66&amp;s=jxgsLxCI6e4Bezd_8rpPT_woxcM</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="18" />
+          <tagUsage gi="pc" occurs="62" />
+          <tagUsage gi="s" occurs="29" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="253" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">725 Egið virkið</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="725" msd="NOgnc">725</w>
+            <w lemma="egi" msd="VMAtP2" lemmaRef="bd:577203">Egið</w>
+            <w lemma="virki" msd="SNSAAr" lemmaRef="bd:530198">virkið</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">Sambært</w>
+            <w lemma="hjálagdur" msd="APSMSD" lemmaRef="bd:561239">hjáløgdum</w>
+            <w lemma="roknskapur" msd="SMSDar" join="right" lemmaRef="bd:565908">roknskapi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="blaðsíða" msd="SFSDar" lemmaRef="bd:519277">blaðsíðu</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fylgiskjal" msd="SNSDar" join="right" lemmaRef="bd:537622">fylgiskjali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremmandur" msd="APSNSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDar">uttanlandsinntøku</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="uttanlandsfrádráttur" msd="SMSNar">uttanlandsfrádráttur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="72.0" msd="NOgnc">72.0</w>
+            <w lemma="00" msd="NOgnc">00</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">Skipanin</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <w lemma="gjaldoyra" msd="SFSGaP" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">Inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjálagdur" msd="LSMSN" join="right" lemmaRef="bd:561239">hjálagdur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">nei</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">Fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="ja" msd="DId" lemmaRef="bd:586788">ja</w>
+            <w lemma="nei" msd="DId" lemmaRef="bd:586789">nei</w>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="725" msd="NOgnc">725</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjaldoyra" msd="SNSNar" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="evra" msd="SFPNar" join="right" lemmaRef="bd:519837">evrur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="danskur" msd="APSFPN" lemmaRef="bd:562763">danskar</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bretskur" msd="APSNPN" lemmaRef="bd:559128">bretsk</w>
+            <w lemma="pund" msd="SNPNar" lemmaRef="bd:516422">pund</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="stytting" msd="SFSAAr" lemmaRef="bd:526041">styttingina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjaldoyra" msd="SNSAAr" join="right" lemmaRef="bd:513577">gjaldoyrað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="EUR" msd="TS" join="right">EUR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="DKK" msd="TS" join="right">DKK</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="GBP" msd="TS">GBP</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkuupplýsing" msd="SFPAar">inntøkuupplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="útlendskur" msd="APWNSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="gjaldoyra" msd="SNSAar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="inntøka" msd="SFSNar" join="right" lemmaRef="bd:520688">Inntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="inntøka" msd="SFSAar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="tín" msd="PEF3SA" lemmaRef="bd:513754">tína</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">Inntøkan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samsvar" msd="SNSDar" lemmaRef="bd:537009">samsvari</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="hjálagdur" msd="LSMSA" lemmaRef="bd:561239">hjálagdan</w>
+            <w lemma="roknskapur" msd="SMSAar" join="right" lemmaRef="bd:565908">roknskap</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="útlendskur" msd="APWMSD" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr" join="right">skattamyndugleikanum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">Roknskapur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hjálagdur" msd="LSMSN" join="right" lemmaRef="bd:561239">hjálagdur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VIAtnp" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="roknskapur" msd="SMSNar" lemmaRef="bd:565908">roknskapur</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="leggja" msd="LSMSN" lemmaRef="bd:518970">lagdur</w>
+            <w lemma="saman" msd="DNd" lemmaRef="bd:587471">saman</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="fylgiskjal" msd="SNSDAr" join="right" lemmaRef="bd:537622">fylgiskjalinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="annar" msd="PIFpPN" lemmaRef="bd:513722">Aðrar</w>
+            <w lemma="upplýsing" msd="SFPNar" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="vinna" msd="LSFSN" join="right" lemmaRef="bd:575908">vunnin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="fastur" msd="APSMSN" lemmaRef="bd:561118">Fastur</w>
+            <w lemma="rakstrarstaður" msd="SMSNar" join="right">rakstrarstaður</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VIAtnp" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="ikki" msd="DNd" join="right" lemmaRef="bd:586825">ikki</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">Við</w>
+            <w lemma="fastur" msd="APSMSA" lemmaRef="bd:561118">fastan</w>
+            <w lemma="rakstrarstað" msd="SMSAar" lemmaRef="bd:535659">rakstrarstað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="skilja" msd="VIAtnp" lemmaRef="bd:576280">skilja</w>
+            <w lemma="fysiskur" msd="APSMSA" lemmaRef="bd:558491">fysiskan</w>
+            <w lemma="lokalitetur" msd="SMSAar" join="right" lemmaRef="bd:531252">lokalitet</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="haðan" msd="PDNpSA" lemmaRef="bd:587272">haðan</w>
+            <w lemma="inntøkugevandi" msd="Adegnc" lemmaRef="bd:564066">inntøkugevandi</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="reka" msd="LSNSN" join="right" lemmaRef="bd:576063">rikið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="dagfesting" msd="SMSAAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="virksemi" msd="SNSNAr" lemmaRef="bd:573237">virksemið</w>
+            <w lemma="byrja" msd="VNAAS3" join="right" lemmaRef="bd:549807">byrjaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="enda" msd="VNAAS3" join="right" lemmaRef="bd:549452">endaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-730_nevndarsamsyning_00134.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-730_nevndarsamsyning_00134.xml
new file mode 100644
index 0000000000000000000000000000000000000000..781fe8fe2dcfb83f1d8b8daa5ca9d1a2cd910c45
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-730_nevndarsamsyning_00134.xml
@@ -0,0 +1,283 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-3e741caf809b40e4" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">730 Nevndarsamsýning</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="42" xml:lang="en">42 words</measure>
+        <measure unit="tokens" quantity="58" xml:lang="en">58 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-3e741caf809b40e4</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">730 Nevndarsamsýning</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/lfbeewxn/s02-fylgiskjal-til-sjalvuppgavuna-2024-730.pdf?t=252970&amp;s=Ym3NeYc_5u0Gx6PLicqGelj9keQ</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="15" />
+          <tagUsage gi="pc" occurs="16" />
+          <tagUsage gi="s" occurs="15" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="42" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">730 Nevndarsamsýning</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2024" msd="NOgnc">2024</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="100225" msd="NOgnc">100225</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="730" msd="NOgnc">730</w>
+            <w lemma="nevndarsamsýning" msd="SFSNar">Nevndarsamsýning</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSNar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">Samsýning</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="100225" msd="NOgnc">100225</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="730" msd="NOgnc">730</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-730_nevndarsamsyning_00260.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-730_nevndarsamsyning_00260.xml
new file mode 100644
index 0000000000000000000000000000000000000000..ef0794e407cc2a14982fe0ab7bc7b7266f486094
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-730_nevndarsamsyning_00260.xml
@@ -0,0 +1,533 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-f495eaa319a8b556" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">730 Nevndarsamsýning</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="216" xml:lang="en">216 words</measure>
+        <measure unit="tokens" quantity="280" xml:lang="en">280 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-f495eaa319a8b556</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">730 Nevndarsamsýning</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/j3hneucx/s02-fylgiskjal-til-sjalvuppgavuna-2025-730.pdf?t=63&amp;s=NFyZNLz0xdx0Hjl-o3e99k0RwhI</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="17" />
+          <tagUsage gi="pc" occurs="64" />
+          <tagUsage gi="s" occurs="27" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="216" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">730 Nevndarsamsýning</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="25026" msd="NOgnc">25026</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="730" msd="NOgnc">730</w>
+            <w lemma="nevndarsamsýning" msd="SFSNar">Nevndarsamsýning</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSNar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">Samsýning</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="730" msd="NOgnc">730</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSDAr" join="both" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="vera" msd="VNAPS2" lemmaRef="bd:514174">ert</w>
+            <w lemma="nevndarlimur" msd="SMSNar" join="right" lemmaRef="bd:565713">nevndarlimur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="CVR-nummar" msd="TS" join="right">CVR-nummar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nummar" msd="TS">SE-nummar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar">V-tal</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="nummar" msd="SNSAAr" lemmaRef="bd:571723">nummarið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDAr" join="right" lemmaRef="bd:582985">lønarseðlinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="haðan" msd="PQNpSA" lemmaRef="bd:587272">haðan</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="stava" msd="VNAPS3" join="right" lemmaRef="bd:552727">stavar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="dagfesting" msd="SMSAAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="byrja" msd="VNAAS3" join="right" lemmaRef="bd:549807">byrjaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="enda" msd="VNAAS3" join="right" lemmaRef="bd:549452">endaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjaldoyra" msd="SNSNar" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="evra" msd="SFPNar" join="right" lemmaRef="bd:519837">evrur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="danskur" msd="APSFPN" lemmaRef="bd:562763">danskar</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bretskur" msd="APSNPN" lemmaRef="bd:559128">bretsk</w>
+            <w lemma="pund" msd="SNPNar" lemmaRef="bd:516422">pund</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="stytting" msd="SFSAAr" lemmaRef="bd:526041">styttingina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjaldoyra" msd="SNSAAr" join="right" lemmaRef="bd:513577">gjaldoyrað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="EUR" msd="TS" join="right">EUR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="DKK" msd="TS" join="right">DKK</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="GBP" msd="TS">GBP</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkuupplýsing" msd="SFPAar">inntøkuupplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="útlendskur" msd="APWNSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="gjaldoyra" msd="SNSAar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="samsýning" msd="SFSNar" join="right" lemmaRef="bd:525762">Samsýning</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="upphædd" msd="SFSAar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="samsýning" msd="SFSDAr" join="right" lemmaRef="bd:525762">samsýningini</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSDAr" join="left" lemmaRef="bd:535493">felagnum</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frádrigin" msd="LSNPN" join="right">frádrigin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" join="right" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="vera" msd="VIAtnp" lemmaRef="bd:514174">vera</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="samsýning" msd="SFSAar" join="right" lemmaRef="bd:525762">samsýning</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">Er</w>
+            <w lemma="talan" msd="SFSNar" lemmaRef="bd:536271">talan</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="løn" msd="SFSAar" join="right" lemmaRef="bd:576943">løn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="hon" msd="PPF3SN" lemmaRef="bd:513683">hon</w>
+            <w lemma="skráseta" msd="VIMtnp" lemmaRef="bd:576367">skrásetast</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fylgiskjal" msd="SNSDar" lemmaRef="bd:537622">fylgiskjali</w>
+            <w lemma="701" msd="NOgnc" join="right">701</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDar" lemmaRef="bd:582985">lønarseðli</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsland" msd="SNSDAr" join="right">arbeiðslandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-740_alment_starv_00131.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-740_alment_starv_00131.xml
new file mode 100644
index 0000000000000000000000000000000000000000..34a4247ad11b0d5b88bb7a3a02a25e82d7109cba
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-740_alment_starv_00131.xml
@@ -0,0 +1,683 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-3a6993f55f013eae" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">740 Alment starv</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="331" xml:lang="en">331 words</measure>
+        <measure unit="tokens" quantity="405" xml:lang="en">405 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-3a6993f55f013eae</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">740 Alment starv</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/hzchrmta/s02-fylgiskjal-til-sjálvuppgávuna-2023-740.pdf?t=885304&amp;s=bUnqKMxYt6rGKeL059kAIXzppSM</idno>
+            <idno type="URI">https://taks-2.cdn.fo/savn/hzchrmta/s02-fylgiskjal-til-sj%C3%A1lvuppg%C3%A1vuna-2023-740.pdf?t=885304&amp;s=bUnqKMxYt6rGKeL059kAIXzppSM</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="21" />
+          <tagUsage gi="pc" occurs="74" />
+          <tagUsage gi="s" occurs="35" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="331" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">740 Alment starv</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2023" msd="NOgnc">2023</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="250224" msd="NOgnc">250224</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="740" msd="NOgnc">740</w>
+            <w lemma="almennur" msd="APSNSN" lemmaRef="bd:561652">Alment</w>
+            <w lemma="starv" msd="SNSNar" lemmaRef="bd:537306">starv</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="stovnur" msd="SMPDar" join="right" lemmaRef="bd:541581">stovnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="veiting" msd="SFPNar" lemmaRef="bd:526388">Veitingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="konsul" msd="SMPAar" lemmaRef="bd:567317">konslar</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="diplomatur" msd="SMPAar" join="right" lemmaRef="bd:539073">diplomatar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSNar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">Upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="250224" msd="NOgnc">250224</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="740" msd="NOgnc">740</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjaldoyra" msd="SNSNar" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="evra" msd="SFPNar" join="right" lemmaRef="bd:519837">evrur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="danskur" msd="APSFPN" lemmaRef="bd:562763">danskar</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bretskur" msd="APSNPN" lemmaRef="bd:559128">bretsk</w>
+            <w lemma="pund" msd="SNPNar" lemmaRef="bd:516422">pund</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="stytting" msd="SFSAAr" lemmaRef="bd:526041">styttingina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjaldoyra" msd="SNSAAr" join="right" lemmaRef="bd:513577">gjaldoyrað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="EUR" msd="TS" join="right">EUR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="DKK" msd="TS" join="right">DKK</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="GBP" msd="TS">GBP</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkuupplýsing" msd="SFPAar">inntøkuupplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="útlendskur" msd="APWNSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="gjaldoyra" msd="SNSAar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="bruttoinntøka" msd="SFSAar">bruttoinntøku</w>
+            <w lemma="tín" msd="PEF3SA" lemmaRef="bd:513754">tína</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frádrigin" msd="LSNPN" join="right">frádrigin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="bruttoinntøka" msd="SFSAAr">bruttoinntøkuna</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="pensión" msd="SFSNar" join="right">pensión</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDar" lemmaRef="bd:582985">lønarseðli</w>
+            <w lemma="tín" msd="PEM2SD" lemmaRef="bd:513754">tínum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattauppgerð" msd="SFSDAr" join="right">skattauppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDar" lemmaRef="bd:582985">lønarseðli</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsland" msd="SNSDAr" join="right">arbeiðslandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">Upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Norðurland" msd="SNSDaP" join="right" lemmaRef="bd:584684">Norðurlandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Norðurland" msd="SNPAaP" join="right" lemmaRef="bd:584684">Norðurlond</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="tín" msd="PEF2SD" lemmaRef="bd:513754">tíni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="virdisasetingar-hja-tak" msd="SFPNar" join="left">virdisasetingar-hja-taks</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fríur" msd="APWMSD" lemmaRef="bd:563109">fría</w>
+            <w lemma="bústaður" msd="SMSDAr" join="right" lemmaRef="bd:566891">bústaðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" lemmaRef="bd:566023">kost</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="tín" msd="PEF2SD" lemmaRef="bd:513754">tíni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="virdisasetingar-hja-tak" msd="SFPNar" join="left">virdisasetingar-hja-taks</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fríur" msd="APWMSD" lemmaRef="bd:563109">fría</w>
+            <w lemma="kostur" msd="SMSDAr" join="right" lemmaRef="bd:566023">kostinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="hesin" msd="PDNpSN" lemmaRef="bd:587854">Hetta</w>
+            <w lemma="skjal" msd="SNSNar" lemmaRef="bd:537265">skjal</w>
+            <w lemma="kunna" msd="VNAPS3" lemmaRef="bd:576394">kann</w>
+            <w lemma="innihalda" msd="VIAtnp" lemmaRef="bd:576150">innihalda</w>
+            <w lemma="persónligur" msd="APSFPA" lemmaRef="bd:556620">persónligar</w>
+            <w lemma="upplýsing" msd="SFPAar" join="right" lemmaRef="bd:526334">upplýsingar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="gáa" msd="VMAtP2" lemmaRef="bd:576322">gáa</w>
+            <w lemma="tí" msd="CS" lemmaRef="bd:577238">tí</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="trygd" msd="SFSAAr" lemmaRef="bd:536383">trygdina</w>
+            <w lemma="Sen" msd="VMAtS2">Sen</w>
+            <w lemma="d" msd="VMAtS2">d</w>
+            <w lemma="skjal" msd="SNSAAr" lemmaRef="bd:537265">skjalið</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="TAKS" msd="SgncaP">TAKS</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="Mínboks" msd="SgncaP">Mínboks</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="lata" msd="VMAtS2" lemmaRef="bd:576191">lat</w>
+            <w lemma="eg" msd="PPg1PD" lemmaRef="bd:513678">okkum</w>
+            <w lemma="tað" msd="PPN3SA" lemmaRef="bd:513682">tað</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="annar" msd="PIMpSA" lemmaRef="bd:513722">annan</w>
+            <w lemma="tryggur" msd="APSMSA" lemmaRef="bd:561597">tryggan</w>
+            <w lemma="háttur" msd="SMSAar" join="right" lemmaRef="bd:567481">hátt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="TAKS" msd="SgncaP" join="right">TAKS</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="postboks" msd="SFSNar" lemmaRef="bd:535043">Postboks</w>
+            <w lemma="2151" msd="NOgnc" join="right">2151</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="110" msd="NOgnc">110</w>
+            <w lemma="Tórshavn" msd="SFSNaP" join="right" lemmaRef="bd:578389">Tórshavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tel." msd="TT">tel.</w>
+            <w lemma="35" msd="NOgnc">35</w>
+            <w lemma="26" msd="NOgnc">26</w>
+            <w lemma="00" msd="NOgnc" join="right">00</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="taks@taks" msd="SNSNar" join="right">taks@taks</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-740_alment_starv_00217.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-740_alment_starv_00217.xml
new file mode 100644
index 0000000000000000000000000000000000000000..f268db6bef645979068c000a6d6020a6c1deb268
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-740_alment_starv_00217.xml
@@ -0,0 +1,515 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-bb9cbfec82004b0a" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">740 Alment starv</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="197" xml:lang="en">197 words</measure>
+        <measure unit="tokens" quantity="254" xml:lang="en">254 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-bb9cbfec82004b0a</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">740 Alment starv</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/d0qb3zoo/s02-fylgiskjal-til-sjalvuppgavuna-2025-740.pdf?t=96&amp;s=wuaT044n6a9A4pMyffB9M_srEbU</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="20" />
+          <tagUsage gi="pc" occurs="57" />
+          <tagUsage gi="s" occurs="28" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="197" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">740 Alment starv</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="740" msd="NOgnc">740</w>
+            <w lemma="almennur" msd="APSNSN" lemmaRef="bd:561652">Alment</w>
+            <w lemma="starv" msd="SNSNar" lemmaRef="bd:537306">starv</w>
+            <pc lemma="–" msd="KO">–</pc>
+            <w lemma="inntøka" msd="SFSNar" lemmaRef="bd:520688">inntøka</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="stovnur" msd="SMPDar" lemmaRef="bd:541581">stovnum</w>
+            <w lemma="løn" msd="SFSNar" lemmaRef="bd:576943">Løn</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="allur" msd="PIMpPD" lemmaRef="bd:587907">øllum</w>
+            <w lemma="almennur" msd="APSMPD" lemmaRef="bd:561652">almennum</w>
+            <w lemma="stovnur" msd="SMPDar" lemmaRef="bd:541581">stovnum</w>
+            <w lemma="t.d." msd="TS">t.d.</w>
+            <w lemma="heilsuverk" msd="SNSDar" join="right" lemmaRef="bd:585200">heilsuverki</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="lærustovnur" msd="SMSDar" lemmaRef="bd:540354">lærustovni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="dómstólur" msd="SMSDar" join="right" lemmaRef="bd:539139">dómstóli</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="blaðsíða" msd="SFSDar" lemmaRef="bd:519277">blaðsíðu</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fylgiskjal" msd="SNSDar" join="right" lemmaRef="bd:537622">fylgiskjali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremmandur" msd="APSNSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">Inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fevna" msd="LSFSN" lemmaRef="bd:553332">fevnd</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="§19" msd="NOgnc" join="right">§19</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="tann" msd="RNPDD" lemmaRef="bd:587908">teimum</w>
+            <w lemma="far" msd="SNPDar" lemmaRef="bd:577177">førum</w>
+            <w lemma="har" msd="DNd" lemmaRef="bd:587265">har</w>
+            <w lemma="Føroyar" msd="SFPNaP" lemmaRef="bd:576515">Føroyar</w>
+            <w lemma="hava" msd="VNAPP3" lemmaRef="bd:576399">hava</w>
+            <w lemma="tvískattasáttmáli" msd="SMSAar" join="right" lemmaRef="bd:548171">tvískattasáttmála</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="uttanlandsinntøka" msd="SFSDar">uttanlandsinntøku</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="uttanlandsfrádráttur" msd="SMSNar">uttanlandsfrádráttur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="72.000" msd="NOgnc">72.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDAr" join="right" lemmaRef="bd:520688">inntøkuni</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">Skipanin</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSNar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsgevaraland" msd="SNSNar" join="right">Arbeiðsgevaraland</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <w lemma="gjaldoyra" msd="SFSGaP" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="740" msd="NOgnc">740</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSDAr" join="both" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="CVR-nummar" msd="TS" join="right">CVR-nummar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nummar" msd="TS">SE-nummar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar">V-tal</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="nummar" msd="SNSAAr" lemmaRef="bd:571723">nummarið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDAr" join="right" lemmaRef="bd:582985">lønarseðlinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Arbeiðsgevararland" msd="SNSNar" join="right">Arbeiðsgevararland</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="dagfesting" msd="SMSAAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="byrja" msd="VNAAS3" join="right" lemmaRef="bd:549807">byrjaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="enda" msd="VNAAS3" join="right" lemmaRef="bd:549452">endaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-740_alment_starv_00219.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-740_alment_starv_00219.xml
new file mode 100644
index 0000000000000000000000000000000000000000..25804a9ce0b69f945ad85b1a65b8ba1c29bde158
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-740_alment_starv_00219.xml
@@ -0,0 +1,304 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-beef45753f3a44fc" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">740 Alment starv</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="52" xml:lang="en">52 words</measure>
+        <measure unit="tokens" quantity="71" xml:lang="en">71 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-beef45753f3a44fc</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">740 Alment starv</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/f1ffj2nl/s02-fylgiskjal-til-sjalvuppgavuna-2024-740.pdf?t=157490&amp;s=YPRGteP1vU5o9ynmQBHn4fFXiNw</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="17" />
+          <tagUsage gi="pc" occurs="19" />
+          <tagUsage gi="s" occurs="17" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="52" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">740 Alment starv</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2024" msd="NOgnc">2024</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="100225" msd="NOgnc">100225</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSNar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="land" msd="SNSNar" join="right" lemmaRef="bd:527776">Land</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <w lemma="gjaldoyra" msd="SFSGaP" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma=".............................................................." msd="KE">..............................................................</pc>
+            <w lemma="tann" msd="TS" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma="......................................................................................" msd="KE">......................................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="S02" msd="SgncaP">S02</w>
+            <w lemma="100225" msd="NOgnc">100225</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="740" msd="NOgnc">740</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file
diff --git a/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-744_loftferdsla_undantikid_oljuvinna_00174.xml b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-744_loftferdsla_undantikid_oljuvinna_00174.xml
new file mode 100644
index 0000000000000000000000000000000000000000..f77f635e187716e2b18ac9d7d5d709c5c1d37b4c
--- /dev/null
+++ b/public_sector_information/taks_tax_authority/MMG-public-sector-information-taks-tax-authority-744_loftferdsla_undantikid_oljuvinna_00174.xml
@@ -0,0 +1,969 @@
+<?xml version='1.0' encoding='utf-8'?>
+<TEI xmlns="http://www.tei-c.org/ns/1.0" xml:id="MMG-taks-https-taks-2-cdn-fo-savn-793b64a7212a31c4" xml:lang="fo">
+  <teiHeader>
+    <fileDesc>
+      <titleStmt>
+        <title type="main" xml:lang="fo">Miklamálgrunnurin - TAKS [MMG-2026]</title>
+        <title type="main" xml:lang="en">Faroese MegaWord Corpus - TAKS – Tax Authority [MMG-2026]</title>
+        <title type="sub" xml:lang="fo">744 Loftferðsla, undantikið oljuvinna</title>
+        <respStmt>
+          <orgName ref="https://trustllm.eu/">TrustLLM</orgName>
+          <resp xml:lang="fo">Samstarv um innsavnan av keldudátum</resp>
+          <resp xml:lang="en">Collaboration on source-data collection</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Uni Johannesen</persName>
+          <resp xml:lang="fo">Innsavnan, reinsan, tilrættalegging og marking</resp>
+          <resp xml:lang="en">Collection, cleaning, corpus preparation, and annotation</resp>
+        </respStmt>
+        <respStmt>
+          <persName>Ingmar Berg</persName>
+          <resp xml:lang="fo">Tøkniligt undirstøðukervi og kt-menning.</resp>
+          <resp xml:lang="en">Technical infrastructure and software development.</resp>
+        </respStmt>
+      </titleStmt>
+      <extent>
+        <measure unit="words" quantity="529" xml:lang="en">529 words</measure>
+        <measure unit="tokens" quantity="662" xml:lang="en">662 tokens</measure>
+      </extent>
+      <publicationStmt>
+        <publisher>
+          <orgName xml:lang="fo">Máltøknidepilin, Fróðskaparsetur Føroya</orgName>
+          <orgName xml:lang="en">Centre for Language Technology, University of the Faroe Islands</orgName>
+        </publisher>
+        <idno type="MMG">MMG-taks-https-taks-2-cdn-fo-savn-793b64a7212a31c4</idno>
+        <availability status="free">
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="fo">Almenn skjøl - upphavsrættarlógin § 9</licence>
+          <licence target="https://logir.fo/Logtingslog/30-fra-30-04-2015-um-upphavsraett" xml:lang="en">Official documents - Faroese Copyright Act, section 9</licence>
+        </availability>
+      </publicationStmt>
+      <notesStmt>
+        <note type="citation">
+          <bibl type="dataset">
+            <author>
+              <persName>
+                <surname>Johannesen</surname>
+                <forename>Uni</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Debess</surname>
+                <forename>Iben Nyholm</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Berg</surname>
+                <forename>Ingmar</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Simonsen</surname>
+                <forename>Annika</forename>
+              </persName>
+            </author>
+            <author>
+              <persName>
+                <surname>Scalvini</surname>
+                <forename>Barbara</forename>
+              </persName>
+            </author>
+            <date when="2026" type="published">2026</date>
+            <title level="m">Miklamálgrunnurin: Faroese MegaWord Corpus, MMG-2026</title>
+            <publisher>Fróðskaparsetur Føroya</publisher>
+            <ref target="https://miklamal.setur.fo/?mode=MMG2026">https://miklamal.setur.fo/?mode=MMG2026</ref>
+          </bibl>
+        </note>
+      </notesStmt>
+      <sourceDesc>
+        <biblStruct>
+          <analytic>
+            <title level="a">744 Loftferðsla, undantikið oljuvinna</title>
+            <idno type="source">https://taks-2.cdn.fo/savn/5zxgi1h2/s02-fylgiskjal-til-sjalvuppgavuna-2025-744.pdf?t=1806&amp;s=TVuPsyV8TKXR63onQZxOJkzioQM</idno>
+            <date type="coverage" from="2020-01-01" to="2026-12-31" cert="low">2020-01-01 / 2026-12-31</date>
+          </analytic>
+          <monogr>
+            <title level="m">TAKS</title>
+            <imprint>
+              <date type="unknown" />
+            </imprint>
+          </monogr>
+          <note type="provenance">
+            <date type="fetched" when="2026-08-16">2026-08-16</date>
+          </note>
+          <note type="sourceMetadata" subtype="estimated_period">2020/2026</note>
+        </biblStruct>
+      </sourceDesc>
+    </fileDesc>
+    <profileDesc>
+      <abstract>
+        <p xml:lang="fo">Málgrunnurin fevnir um føroyskan tekst frá hesi almennu heimasíðuni. Tilfarið er heintað í samstarvi við <ref target="https://trustllm.eu/">TrustLLM</ref>, reinsað, dedupliserað og málsliga markað.</p>
+        <p xml:lang="en">This corpus contains Faroese text from this public-sector website. The material was collected in collaboration with <ref target="https://trustllm.eu/">TrustLLM</ref> and has been cleaned, deduplicated and linguistically annotated.</p>
+      </abstract>
+      <textClass>
+        <keywords scheme="mmg">
+          <term type="genre" xml:lang="fo">almenn kunning</term>
+          <term type="genre" xml:lang="en">Public information</term>
+        </keywords>
+      </textClass>
+    </profileDesc>
+    <encodingDesc>
+      <p n="software-BRAGD">
+        <name type="software" key="BRAGD" xml:lang="fo">BRAGD</name>
+        <name type="software" key="BRAGD" xml:lang="en">BRAGD</name>
+        <idno type="revision">4484de86e7db7838c76e19996c62f668b09b4e33</idno>
+        <seg xml:lang="fo">Teksturin varð markaður við <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (síggj <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+        <seg xml:lang="en">The text was automatically annotated for part of speech and morphology with <ref target="https://huggingface.co/Setur/BRAGD">BRAGD</ref> (see <ref target="https://aclanthology.org/2026.lrec-1.913/">Simonsen et al. (2026)</ref>).</seg>
+      </p>
+      <p n="software-Bendingar">
+        <name type="software" key="Bendingar" xml:lang="fo">Bendingar</name>
+        <name type="software" key="Bendingar" xml:lang="en">Bendingar</name>
+        <idno type="revision">4acf17061b994c7a56ccd24b183f4a4e2e0d01b0</idno>
+        <seg xml:lang="fo">Leitorð vórðu funnin við <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref> hjá Anniku Simonsen; BRAGD-málmarkið varð brúkt til at velja millum møguligar greiningar.</seg>
+        <seg xml:lang="en">Lemmas were obtained using <ref target="https://github.com/Maltoknidepilin/bendingar">Bendingar</ref>, developed by Annika Simonsen; the BRAGD tag was used to choose between candidate analyses.</seg>
+      </p>
+      <p n="software-Sparv">
+        <name type="software" key="Sparv" xml:lang="fo">Tekstsundurbýting hjá Sparv</name>
+        <name type="software" key="Sparv" xml:lang="en">Sparv segmentation</name>
+        <idno type="version">5.4.0.dev0</idno>
+        <seg xml:lang="fo">
+          <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref> býtti tekstin sundur í setningar við PunktSentenceTokenizer og setningarnar sundur í orð og teknseting við BetterWordTokenizer. Føroyskar styttingar og reglur fyri tøl, burturfalsmerki og bindistrikur vórðu nýttar.</seg>
+        <seg xml:lang="en">In <ref target="https://github.com/Maltoknidepilin/spurvur">Sparv</ref>, the text was split into sentences with PunktSentenceTokenizer and the sentences into words and punctuation with BetterWordTokenizer, using Faroese abbreviations and rules for numbers, apostrophes and hyphens.</seg>
+      </p>
+      <listPrefixDef>
+        <prefixDef ident="bd" matchPattern="([0-9]+)" replacementPattern="https://bendingar.fo/bending/$1" />
+      </listPrefixDef>
+      <editorialDecl>
+        <interpretation>
+          <p xml:lang="fo">lemma er leitorðið; lemmaRef vísir til tað valda leitorðið í <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+          <p xml:lang="en">lemma is the headword; lemmaRef points to the selected headword in <ref target="https://bendingar.fo/">Bendingar.fo</ref>.</p>
+        </interpretation>
+      </editorialDecl>
+      <tagsDecl>
+        <namespace name="http://www.tei-c.org/ns/1.0">
+          <tagUsage gi="body" occurs="1" />
+          <tagUsage gi="div" occurs="1" />
+          <tagUsage gi="head" occurs="1" />
+          <tagUsage gi="p" occurs="22" />
+          <tagUsage gi="pc" occurs="133" />
+          <tagUsage gi="s" occurs="49" />
+          <tagUsage gi="text" occurs="1" />
+          <tagUsage gi="w" occurs="529" />
+        </namespace>
+      </tagsDecl>
+    </encodingDesc>
+  </teiHeader>
+  <text>
+    <body>
+      <div type="main">
+        <head type="generated">744 Loftferðsla, undantikið oljuvinna</head>
+        <p>
+          <s>
+            <w lemma="fylgiskjal" msd="SNSNar" lemmaRef="bd:537622">Fylgiskjal</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="sjálvuppgáva" msd="SFSAAr" lemmaRef="bd:522676">sjálvuppgávuna</w>
+            <w lemma="2025" msd="NOgnc">2025</w>
+            <w lemma="uttanlandsinntøka" msd="SFSNar">Uttanlandsinntøka</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="744" msd="NOgnc">744</w>
+            <w lemma="loftferðsla" msd="SFSNar" join="right" lemmaRef="bd:586653">Loftferðsla</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="undantikin" msd="DNd" lemmaRef="bd:581415">undantikið</w>
+            <w lemma="oljuvinna" msd="SFSNar" lemmaRef="bd:527367">oljuvinna</w>
+            <w lemma="arbeiði" msd="SNSNar" lemmaRef="bd:571970">Arbeiði</w>
+            <w lemma="umborð" msd="DNd" lemmaRef="bd:587514">umborð</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="flogfar" msd="SNSDar" lemmaRef="bd:537589">flogfari</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tyrla" msd="SFSDar" join="right" lemmaRef="bd:523764">tyrlu</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="geva" msd="VMAtS2" lemmaRef="bd:576061">Gev</w>
+            <w lemma="gætur" msd="SFPAar" lemmaRef="bd:585813">gætur</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="blaðsíða" msd="SFSDar" lemmaRef="bd:519277">blaðsíðu</w>
+            <w lemma="2" msd="NOgnc">2</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDNpSD" lemmaRef="bd:587854">hesum</w>
+            <w lemma="fylgiskjal" msd="SNSDar" join="right" lemmaRef="bd:537622">fylgiskjali</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="fremmandur" msd="APSNSD" lemmaRef="bd:579142">fremmandum</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">Áðrenn</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Norðurland" msd="SNPAaP" lemmaRef="bd:584684">Norðurlond</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="sambært" msd="DGd" lemmaRef="bd:586922">sambært</w>
+            <w lemma="§" msd="TT">§</w>
+            <w lemma="33" msd="NOgnc" join="right">33</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="nr." msd="TT">nr.</w>
+            <w lemma="13" msd="NOgnc" join="right">13</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattalóg" msd="SFSDAr" lemmaRef="bd:535361">skattalógini</w>
+            <w lemma="geva" msd="LSMSN" lemmaRef="bd:576061">givin</w>
+            <w lemma="frádráttur" msd="SMSNar" lemmaRef="bd:567649">frádráttur</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="30" msd="NOgnc" join="right">30</w>
+            <w lemma="%" msd="M" join="left">%</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="72.000" msd="NOgnc">72.000</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="skipan" msd="SFSNAr" lemmaRef="bd:535389">Skipanin</w>
+            <w lemma="rokna" msd="VNAPS3" lemmaRef="bd:550959">roknar</w>
+            <w lemma="sjálvur" msd="APSFSN" lemmaRef="bd:555235">sjálv</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="hesin" msd="PDFpSA" lemmaRef="bd:587854">hesa</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <w lemma="fornavn" msd="SNSNar" lemmaRef="bd:537598">Fornavn</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="eftirnavn" msd="SNSNar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="p-tal" msd="SNSNar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Teldupostadressa" msd="SFSNar" join="right">Teldupostadressa</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="fartelefonnummar" msd="SNSNar" join="right">Fartelefonnummar</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSNar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="føroyskur" msd="APSMSN" lemmaRef="bd:559144">føroyskur</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="Arbeiðsgevaraland" msd="SNSNaP" join="right">Arbeiðsgevaraland</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="frá" msd="DNd" lemmaRef="bd:583478">frá</w>
+            <w lemma="til" msd="DNd" lemmaRef="bd:577068">til</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <w lemma="gjaldoyra" msd="SFSGaP" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="dagatal" msd="SNSNar" lemmaRef="bd:537506">Dagatal</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samdøgursfrádráttur" msd="SMSDar">samdøgursfrádrátti</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="berur" msd="DNd" join="left" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Norðurland" msd="SNPDaP" join="right" lemmaRef="bd:584684">Norðurlondum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Eftirlønarupplýsing" msd="SFPNar">Eftirlønarupplýsingar</w>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">Upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" lemmaRef="bd:536383">trygd</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Noreg" msd="SNSDaP" join="right" lemmaRef="bd:584599">Noregi</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <pc lemma="......................................................." msd="KE">.......................................................</pc>
+            <w lemma="tann" msd="TT" lemmaRef="bd:587908">tann</w>
+            <pc lemma="/" msd="KO">/</pc>
+            <w lemma="20" msd="NOgnc">20</w>
+            <pc lemma=".............................................................................." msd="KE">..............................................................................</pc>
+            <w lemma="staður" msd="SMSNar" lemmaRef="bd:566929">Staður</w>
+            <w lemma="undirskrift" msd="SFSNar" lemmaRef="bd:536482">Undirskrift</w>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="744" msd="NOgnc">744</w>
+            <w lemma="vegleiðing" msd="SFSNar" lemmaRef="bd:526382">Vegleiðing</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="hvør" msd="PIMpSA" lemmaRef="bd:587906">hvønn</w>
+            <w lemma="einstakur" msd="APSMSA" lemmaRef="bd:561160">einstakan</w>
+            <w lemma="teigur" msd="SMSAar" lemmaRef="bd:541775">teig</w>
+            <w lemma="S02" msd="TS">S02</w>
+            <w lemma="250226" msd="NOgnc">250226</w>
+            <w lemma="Persónsupplýsing" msd="SFPNar">Persónsupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="fornavn" msd="SNSAar" join="right" lemmaRef="bd:537598">fornavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="eftirnavn" msd="SNSAar" join="right" lemmaRef="bd:537534">eftirnavn</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="p-tal" msd="SNSAar" join="right" lemmaRef="bd:537945">P-tal</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="teldupostadressa" msd="SFSAar">teldupostadressu</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="fartelefonnummar" msd="SNSAar">fartelefonnummar</w>
+            <w lemma="títtur" msd="DNd" join="right" lemmaRef="bd:561827">títt</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Arbeiðsupplýsing" msd="SFPNar">Arbeiðsupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fyritøka" msd="SFSDAr" join="right" lemmaRef="bd:520155">fyritøkuni</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSDAr" join="both" lemmaRef="bd:535493">felagnum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="fyri" msd="DNd" lemmaRef="bd:586852">fyri</w>
+            <w lemma="uttanlands" msd="DNd" join="right" lemmaRef="bd:587608">uttanlands</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="CVR-nr" msd="TS" join="right">CVR-nr</w>
+            <pc lemma="." msd="KE" join="both">.</pc>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nr" msd="TS" join="right">SE-nr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar" join="right">V-tal</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="CVR-nummar" msd="TS" join="right">CVR-nummar</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="SE-nummar" msd="TS">SE-nummar</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="v-tal" msd="SNSAar">V-tal</w>
+            <w lemma="arbeiðsgevari" msd="SMSGAr" join="right" lemmaRef="bd:513801">arbeiðsgevarans</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="nummar" msd="SNSAAr" lemmaRef="bd:571723">nummarið</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="tal" msd="SNSAAr" lemmaRef="bd:537360">talið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDAr" join="right" lemmaRef="bd:582985">lønarseðlinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="spyrja" msd="VIAtnp" lemmaRef="bd:576297">spyrja</w>
+            <w lemma="arbeiðsgevari" msd="SMSAAr" lemmaRef="bd:513801">arbeiðsgevaran</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="hesin" msd="PDNpSA" join="right" lemmaRef="bd:587854">hetta</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="arbeiðsgevari" msd="SMSNar" join="right" lemmaRef="bd:513801">Arbeiðsgevari</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="krossa" msd="VIAtnp" lemmaRef="bd:552249">Krossa</w>
+            <w lemma="av" msd="DNd" join="right" lemmaRef="bd:583477">av</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="fyritøka" msd="SFSNAr" join="right" lemmaRef="bd:520155">fyritøkan</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSNAr" join="both" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="fyri" msd="DNd" join="right" lemmaRef="bd:586852">fyri</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="føroyskur" msd="APSFSN" join="right" lemmaRef="bd:559144">føroysk</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="t" msd="TS" join="left">t</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="útlendskur" msd="APSFSN" join="right" lemmaRef="bd:557701">útlendsk</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="t." msd="TS" join="left">t.</w>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="Arbeiðsgevaraland" msd="SNSNar" join="right">Arbeiðsgevaraland</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="navn" msd="SNSAAr" lemmaRef="bd:537908">navnið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="land" msd="SNSDAr" join="right" lemmaRef="bd:527776">landinum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="haðan" msd="PDNpSA" lemmaRef="bd:587272">haðan</w>
+            <w lemma="fyritøka" msd="SFSNAr" join="right" lemmaRef="bd:520155">fyritøkan</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="felag" msd="SNSNAr" join="both" lemmaRef="bd:535493">felagið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="ið" msd="CR" lemmaRef="bd:513697">ið</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="stavur" msd="SMPAar" join="right" lemmaRef="bd:530837">stavar</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="tíðarskeið" msd="SNSNar" join="right" lemmaRef="bd:571071">Tíðarskeið</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="dagfesting" msd="SMSAAr" lemmaRef="bd:524659">dagfestingin</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="dagur" msd="SMSAAr" join="right" lemmaRef="bd:568412">dagin</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="arbeiði" msd="SNSNAr" lemmaRef="bd:571970">arbeiðið</w>
+            <w lemma="byrja" msd="VNAAS3" join="right" lemmaRef="bd:549807">byrjaði</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="tá" msd="CS" lemmaRef="bd:577212">tá</w>
+            <w lemma="ið" msd="CS" lemmaRef="bd:513697">ið</w>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="enda" msd="VNAAS3" join="right" lemmaRef="bd:549452">endaði</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+        <p>
+          <s>
+            <w lemma="Inntøkuupplýsing" msd="SFPNar">Inntøkuupplýsingar</w>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjaldoyra" msd="SNSNar" join="right" lemmaRef="bd:513577">Gjaldoyra</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="heiti" msd="SNSAAr" lemmaRef="bd:572335">heitið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="tann" msd="RNSDD" lemmaRef="bd:587908">tí</w>
+            <w lemma="gjaldoyra" msd="SNSDar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="inntøka" msd="SFSNAr" lemmaRef="bd:520688">inntøkan</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="útgoldin" msd="LSFSN">útgoldin</w>
+            <w lemma="í." msd="DNd">í.</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="dømi" msd="SNSGar" lemmaRef="bd:572116">dømis</w>
+            <w lemma="evra" msd="SFPNar" join="right" lemmaRef="bd:519837">evrur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="danskur" msd="APSFPN" lemmaRef="bd:562763">danskar</w>
+            <w lemma="króna" msd="SFPNar" join="right" lemmaRef="bd:521043">krónur</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="bretskur" msd="APSNPN" lemmaRef="bd:559128">bretsk</w>
+            <w lemma="pund" msd="SNPNar" lemmaRef="bd:516422">pund</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="kunna" msd="VNAPS2" lemmaRef="bd:576394">kanst</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="stytting" msd="SFSAAr" lemmaRef="bd:526041">styttingina</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="gjaldoyra" msd="SNSAAr" join="right" lemmaRef="bd:513577">gjaldoyrað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="tað" msd="PPN3SN" lemmaRef="bd:513682">tað</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="EUR" msd="TS" join="right">EUR</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="DKK" msd="TS" join="right">DKK</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="GBP" msd="TS">GBP</w>
+            <w lemma="o.s.fr." msd="TS">o.s.fr.</w>
+            <w lemma="allur" msd="PIFpPN" lemmaRef="bd:587907">Allar</w>
+            <w lemma="upphædd" msd="SFPNar" lemmaRef="bd:536498">upphæddir</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="partur" msd="SMSDAr" lemmaRef="bd:532202">partinum</w>
+            <w lemma="um" msd="DGd" lemmaRef="bd:513706">um</w>
+            <w lemma="inntøkuupplýsing" msd="SFPAar">inntøkuupplýsingar</w>
+            <w lemma="skula" msd="VNAPP3" lemmaRef="bd:576393">skulu</w>
+            <w lemma="geva" msd="VIMtnp" lemmaRef="bd:576061">gevast</w>
+            <w lemma="upp" msd="DNd" lemmaRef="bd:587517">upp</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="samur" msd="PINpSA" lemmaRef="bd:562852">sama</w>
+            <w lemma="útlendskur" msd="APWNSA" lemmaRef="bd:557701">útlendska</w>
+            <w lemma="gjaldoyra" msd="SNSAar" join="right" lemmaRef="bd:513577">gjaldoyra</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="bruttoinntøka" msd="SFSNar" join="right">Bruttoinntøka</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="bruttoinntøka" msd="SFSAar">bruttoinntøku</w>
+            <w lemma="tín" msd="PEF3SA" lemmaRef="bd:513754">tína</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="ár" msd="SNSAAr" join="right" lemmaRef="bd:517748">árið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="skattur" msd="SMSNar" lemmaRef="bd:531119">skattur</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="annar" msd="PINpPN" lemmaRef="bd:513722">onnur</w>
+            <w lemma="gjald" msd="SNPNar" lemmaRef="bd:537638">gjøld</w>
+            <w lemma="vera" msd="VNAPP3" lemmaRef="bd:514174">eru</w>
+            <w lemma="frádrigin" msd="LSNPN" join="right">frádrigin</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">Til</w>
+            <w lemma="bruttoinntøka" msd="SFSAAr">bruttoinntøkuna</w>
+            <w lemma="hoyra" msd="VNAPS3" lemmaRef="bd:553379">hoyrir</w>
+            <w lemma="eisini" msd="DNd" lemmaRef="bd:586826">eisini</w>
+            <w lemma="pensión" msd="SFSNar" join="right">pensión</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="inntøka" msd="SFSAAr" lemmaRef="bd:520688">inntøkuna</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDar" lemmaRef="bd:582985">lønarseðli</w>
+            <w lemma="tín" msd="PEM2SD" lemmaRef="bd:513754">tínum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattauppgerð" msd="SFSDAr" join="right">skattauppgerðini</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="gjalda" msd="SMSNAP" lemmaRef="bd:576419">Goldin</w>
+            <w lemma="útlendskur" msd="APSMSN" lemmaRef="bd:557701">útlendskur</w>
+            <w lemma="skattur" msd="SMSNar" join="right" lemmaRef="bd:531119">skattur</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="gjalda" msd="VUAtnp" lemmaRef="bd:576419">goldið</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="skattur" msd="SMSDar" lemmaRef="bd:531119">skatti</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">Tú</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="upphædd" msd="SFSAAr" lemmaRef="bd:536498">upphæddina</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="lønarseðil" msd="SMSDar" lemmaRef="bd:582985">lønarseðli</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDAr" lemmaRef="bd:513801">arbeiðsgevaranum</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ársuppgerð" msd="SFSDAr" lemmaRef="bd:536733">ársuppgerðini</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="skattamyndugleiki" msd="SMSDAr">skattamyndugleikanum</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="arbeiðsland" msd="SNSDAr" join="right">arbeiðslandinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="upphædd" msd="SFSNar" join="right" lemmaRef="bd:536498">Upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="tann" msd="RFSAD" lemmaRef="bd:587908">ta</w>
+            <w lemma="upphædd" msd="SFSAar" join="right" lemmaRef="bd:536498">upphædd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="gjalda" msd="LSFSN" lemmaRef="bd:576419">goldin</w>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="sosialur" msd="APSFSA" lemmaRef="bd:554447">sosiala</w>
+            <w lemma="trygd" msd="SFSAar" join="right" lemmaRef="bd:536383">trygd</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="um" msd="CS" lemmaRef="bd:513687">um</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Norðurland" msd="SNSDaP" join="right" lemmaRef="bd:584684">Norðurlandi</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="uttan" msd="DNd" lemmaRef="bd:586856">uttan</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="Norðurland" msd="SNPAaP" join="right" lemmaRef="bd:584684">Norðurlond</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" lemmaRef="bd:566891">bústað</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="tín" msd="PEF2SD" lemmaRef="bd:513754">tíni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="heimasíða" msd="SFSDAr" lemmaRef="bd:524378">heimasíðuni</w>
+            <w lemma="https://taks.fo/virdisasetingar-hja-tak" msd="TS">https://taks.fo/virdisasetingar-hja-taks</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fríur" msd="APWMSD" lemmaRef="bd:563109">fría</w>
+            <w lemma="bústaður" msd="SMSDAr" join="right" lemmaRef="bd:566891">bústaðnum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hava" msd="VUAtnp" lemmaRef="bd:576399">havt</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="bústaður" msd="SMSAar" join="right" lemmaRef="bd:566891">bústað</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="rokna" msd="LSFSN" lemmaRef="bd:550959">Roknað</w>
+            <w lemma="upphædd" msd="SFSNar" lemmaRef="bd:536498">upphædd</w>
+            <w lemma="fyri" msd="DGd" lemmaRef="bd:513707">fyri</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" lemmaRef="bd:566023">kost</w>
+            <w lemma="frá" msd="DGd" lemmaRef="bd:513704">frá</w>
+            <w lemma="arbeiðsgevari" msd="SMSDar" lemmaRef="bd:513801">arbeiðsgevara</w>
+            <w lemma="tín" msd="PEM2SD" join="right" lemmaRef="bd:513754">tínum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="vera" msd="VNAPS3" lemmaRef="bd:514174">er</w>
+            <w lemma="hann" msd="PPM3SN" lemmaRef="bd:513684">hann</w>
+            <w lemma="partur" msd="SMSNar" lemmaRef="bd:532202">partur</w>
+            <w lemma="av" msd="DGd" lemmaRef="bd:513708">av</w>
+            <w lemma="inntøka" msd="SFSDar" lemmaRef="bd:520688">inntøku</w>
+            <w lemma="tín" msd="PEF2SD" lemmaRef="bd:513754">tíni</w>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="skatta" msd="VIMtnp" join="right" lemmaRef="bd:552600">skattast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">Á</w>
+            <w lemma="heimasíða" msd="SFSDAr" lemmaRef="bd:524378">heimasíðuni</w>
+            <w lemma="http://www.taks.fo/virdisasetingar-hja-tak" msd="TS">http://www.taks.fo/virdisasetingar-hja-taks</w>
+            <w lemma="finna" msd="VNAPS2" lemmaRef="bd:575902">finnur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="upplýsing" msd="SFPAar" lemmaRef="bd:526334">upplýsingar</w>
+            <w lemma="til" msd="DGd" lemmaRef="bd:513705">til</w>
+            <w lemma="at" msd="CI" lemmaRef="bd:530643">at</w>
+            <w lemma="rokna" msd="VIAtnp" lemmaRef="bd:550959">rokna</w>
+            <w lemma="út" msd="DNd" lemmaRef="bd:587572">út</w>
+            <w lemma="virði" msd="SNSAAr" lemmaRef="bd:573238">virðið</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="fríur" msd="APWMSD" lemmaRef="bd:563109">fría</w>
+            <w lemma="kostur" msd="SMSDAr" join="right" lemmaRef="bd:566023">kostinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">Hevur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="fáa" msd="VUAtnp" lemmaRef="bd:576403">fingið</w>
+            <w lemma="fríur" msd="APSMSA" lemmaRef="bd:563109">frían</w>
+            <w lemma="kostur" msd="SMSAar" join="right" lemmaRef="bd:566023">kost</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS3" lemmaRef="bd:576393">skal</w>
+            <w lemma="eingin" msd="PINpSN" lemmaRef="bd:587901">einki</w>
+            <w lemma="skriva" msd="VIMtnp" join="right" lemmaRef="bd:552779">skrivast</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <pc lemma="•" msd="KO">•</pc>
+            <w lemma="dagatal" msd="SNSNar" lemmaRef="bd:537506">Dagatal</w>
+            <w lemma="við" msd="DGd" lemmaRef="bd:513701">við</w>
+            <w lemma="samdøgursfrádráttur" msd="SMSDar">samdøgursfrádrátti</w>
+            <pc lemma="(" msd="KO" join="right">(</pc>
+            <w lemma="berur" msd="DNd" join="left" lemmaRef="bd:554888">bert</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Norðurland" msd="SNPDaP" join="right" lemmaRef="bd:584684">Norðurlondum</w>
+            <pc lemma=")" msd="KO" join="both">)</pc>
+            <pc lemma=":" msd="KE" join="left">:</pc>
+            <w lemma="skriva" msd="VMAtS2" lemmaRef="bd:552779">Skriva</w>
+            <w lemma="samlaður" msd="APWNSA" lemmaRef="bd:580045">samlaða</w>
+            <w lemma="dagatal" msd="SNSAAr" join="right" lemmaRef="bd:537506">dagatalið</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="sum" msd="CR" lemmaRef="bd:514256">sum</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="uttanlands" msd="DNd" lemmaRef="bd:587608">uttanlands</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ár" msd="SNSDAr" join="right" lemmaRef="bd:517748">árinum</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="240" msd="NOgnc">240</w>
+            <w lemma="kr." msd="TT">kr.</w>
+            <w lemma="verða" msd="VNAPP3" lemmaRef="bd:576404">verða</w>
+            <w lemma="síðan" msd="DNd" lemmaRef="bd:586873">síðan</w>
+            <w lemma="geva" msd="LSFPN" lemmaRef="bd:576061">givnar</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="frádráttur" msd="SMSDar" lemmaRef="bd:567649">frádrátti</w>
+            <w lemma="pr" msd="TT" join="right">pr</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="dagur" msd="SMSAar" join="right" lemmaRef="bd:568412">dag</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="áðrenn" msd="CS" lemmaRef="bd:577218">áðrenn</w>
+            <w lemma="skattur" msd="SMSNAr" lemmaRef="bd:531119">skatturin</w>
+            <w lemma="verða" msd="VNAPS3" lemmaRef="bd:576404">verður</w>
+            <w lemma="rokna" msd="LSMSN" join="right" lemmaRef="bd:550959">roknaður</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="treyt" msd="SFSNAr" lemmaRef="bd:536371">Treytin</w>
+            <w lemma="vera" msd="VNAPS3" join="right" lemmaRef="bd:514174">er</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="Norðurland" msd="SNPDaP" join="right" lemmaRef="bd:584684">Norðurlondum</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="og" msd="CC" lemmaRef="bd:513685">og</w>
+            <w lemma="at" msd="CS" lemmaRef="bd:513694">at</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="hava" msd="VNAPS2" lemmaRef="bd:576399">hevur</w>
+            <w lemma="arbeiða" msd="VUAtnp" lemmaRef="bd:553638">arbeitt</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítil" msd="ASWNSD" lemmaRef="bd:562662">minsta</w>
+            <w lemma="lag" msd="SNSDar" lemmaRef="bd:527773">lagi</w>
+            <w lemma="tveir" msd="NCMPA" lemmaRef="bd:530548">tveir</w>
+            <w lemma="mánaður" msd="SMPAar" lemmaRef="bd:566206">mánaðir</w>
+            <w lemma="uttan" msd="DGd" lemmaRef="bd:513712">uttan</w>
+            <w lemma="slit" msd="SNSAar" lemmaRef="bd:518604">slit</w>
+            <w lemma="ella" msd="CC" lemmaRef="bd:513686">ella</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="lítt" msd="DNS" lemmaRef="bd:586956">minst</w>
+            <w lemma="100" msd="NOgnc">100</w>
+            <w lemma="samdøgur" msd="SMPAar" lemmaRef="bd:529516">samdøgur</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="ein" msd="RNSAI" lemmaRef="bd:530547">eitt</w>
+            <w lemma="12" msd="NOgnc">12</w>
+            <w lemma="mánaður" msd="SMPGar" lemmaRef="bd:566206">mánaða</w>
+            <w lemma="skeið" msd="SNSAar" join="right" lemmaRef="bd:571040">skeið</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lúka" msd="VNAPS2" lemmaRef="bd:575878">Lýkur</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="ikki" msd="DNd" lemmaRef="bd:586825">ikki</w>
+            <w lemma="hesin" msd="PDFpPA" lemmaRef="bd:587854">hesar</w>
+            <w lemma="treyt" msd="SFPAar" join="right" lemmaRef="bd:536371">treytir</w>
+            <pc lemma="," msd="KC" join="left">,</pc>
+            <w lemma="skula" msd="VNAPS2" lemmaRef="bd:576393">skalt</w>
+            <w lemma="tú" msd="PPg2SN" lemmaRef="bd:513679">tú</w>
+            <w lemma="einki" msd="DNd" lemmaRef="bd:587886">einki</w>
+            <w lemma="skriva" msd="VIAtnp" lemmaRef="bd:552779">skriva</w>
+            <w lemma="í" msd="DGd" lemmaRef="bd:513700">í</w>
+            <w lemma="hesin" msd="PDMpSA" lemmaRef="bd:587854">henda</w>
+            <w lemma="teigur" msd="SMSAar" join="right" lemmaRef="bd:541775">teig</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+          <s>
+            <w lemma="lesa" msd="VMAtS2" lemmaRef="bd:576099">Les</w>
+            <w lemma="nógv" msd="DNC" lemmaRef="bd:586968">meira</w>
+            <w lemma="á" msd="DGd" lemmaRef="bd:513699">á</w>
+            <w lemma="www.taks.fo" msd="W" join="right">www.taks.fo</w>
+            <pc lemma="/" msd="KO" join="both">/</pc>
+            <w lemma="samdogursfradrattur" msd="SMPNar" join="both">samdogursfradrattur</w>
+            <pc lemma="." msd="KE" join="left">.</pc>
+          </s>
+        </p>
+      </div>
+    </body>
+  </text>
+</TEI>
\ No newline at end of file